Daily Republican., 1880-09-25
TIE AssEssmENTs.
Amspgst the Assessmsnt BsOks-
Hsw Assessments are Made and
How NaHaes sre Dropped From
the Llsts-Incxeusablo Careless
mesa Of Clerks

ran, Clerk of the Peace for New Castle
County, to look through the records OF
the. Court 20 far as the assessments were
concerned, a representative OF the RE.
PUBLICAN availed himself of Mr.. Coch-
rams kindness and yesterday armed
with o list of names that it was known
we're upon the assessment and yet not
on the tax duplicates Of the collectors,
lead pencil and a few sheets Of paper,
hat in hand he bowed the compliments
Of the morning to Deputy Clerk Osborne
ss he opened the iron fire proof door
that led to the Clerks Office which
thanks to dame fortune will soon be the
Clerks office no more. Mr.. Osborne re.
asived US cordially and gentlemanly
and readily acceded to our request TO
look over certain Ward assessment
books of the City of Wilmington and
the minutes Of the Levy Court. Mr..
Cochran, Clerk of the Peace, being a
citizen Of Middletown, was absent st.
tending the Pathological and Agricul-
tural fair which closed at that place
yesterday. Mr.. Osborne, however,
showed a willing disposition to accomo-
date US for which he has our thanks.
Only those who give the subject close
attention understand the various pro-
cssaes a name has to go through before
it gets upon the duplicate. We thought
We knew something about the work
ipgs Of it but our experience at Nav
Castle yesterday was that We had only
broken through the out side she'll, but
before We left We reached the kernel.
There are various processes by which
psrson can get assessed but there are
none which avoids transcription Of a
name at least three times before it is
left upon the collectors duplicate ready
for the collection of the taxes. These
names may stand chance of being
transcribed each ime by different
clerk, not noted orthographical
ability and by tine ims the name
reaohes the collectors a. ulioate it may
BIZ 80 changed that it is at the name
of the Individual assesss We ex-
aminsd that process Yesterday.
If an applicant to be assessed is as
ssssed BY the assessor, til at officer frat
writes his name in little book. 1t is
then transcribed on duplicate book TO
be hung up in the Ward in which the
assessment is made. This makes two
transcriptions. This duplicate is then
returned to the February term OF the
Levy Court when the Clerk OF the
Peace or his deputy traAscribss it to the
Levy Court assessment duplicate. The
Clerk OF the Peace then trsnscribes 1t
from the Levy Court duplicate to the
tax collectors duplicate, making four
times q name must be written
before it is in the proper place for the
collsction of taxes. All these taken
into consideration it need be thought
noshing strange that citizens on going
to the tax collectors to pay their taxes
find that in the multiplicity OF transfers
their names have bsen lost sight of or
so misspslled, tortured and twisted
that they do not know them.
By the other process of getting as
sssssd, the name is handed directly to
the Levy Court and by that body, if
entitled, is ordered to be placed upon
the assessment. The person who
is thus assessed leaves the Levy Court
with light heart thinking after a
great sacrifice Of time and money he is
at last put in a position to exercise the
full rights of an American citizen.
Misguided man He knows not the
intricate road that name has to travel
before he ag ain sees it on the tax dupli.
cate when he goes to pay his taxes,
and he has no assurance what ever that
his name will reach that goal.
When the name is ordered on the
assessment it is placed upon the min
utes of the Levy Court with the amount
of poll tax annexed. These minutes
of the day are read the next morning
by the Clerk. The name is then
transcribed to what i5 called the Court
record, which stands in lieu of the min
utss of the Levy Court, and then it is
again transcribed from this so called re-
cord to the tax collectors duplicates, i'll
it is not lost before they reach there.
When the record of the court was
laid before us yesterday We reminded
Mr.. Osborne that I. record was not
the minutes of the LIZ Court. but we
we're informed that What the Levy
Court passed upon each E. orning were
merely the rough notes o. the Clerk
from which he made up the cord.
An animated but good na. dred dis
hat Mr a
and Andrew C. Gray, ESD, in regard
to what cons iitutes the minutes of the
Levy Court, whether what was called
the record which did not contain the
full proceedings of the Court was the
true record or whether the minutes
adopted by the Levy Court every day
made the true record. The discussion
was two against one with decision in
allegiance to be settled by those who
read this article.
Having the books placed before US we
commenced our work with the following
results.
Charles G.. PieHson who had called
upon the collector TO pay his taxes, I
only to find his name amongst the mis-
sing was found regularly assessed
March third, in the Second ward Of
Wilmington. His name was dropped
oy Mr.. Springer and his deputies in
making out the tax duplicates.
william Neal Of the Eighth Ward
who was refused by Mr.. Carpenter, be-
,suse his name was not in the dupli-
,ate, was found assessed March 9Th, on
What was called the record Of the Levy
,ourt.
Thomas Candy jerks, white maui
rom the Tenth Ward and who was re-
used his tax receipt by Mr.. Bedford g
,ecause his name was placed amongst s
he oolored voters names, was found