Daily Republican., 1882-03-15
LEVY COURT.
Another Opinion From Attorney
General Gray In Relation to De-
linTuent Taxes.

Another Opinion From Attornc,
General Gray In Relation to De
linTuent Taxes.
at the session of the Levy Court yes
terday, DR.. Ellison stated that purna
}. Lynch, the collector for st. George,
nuudred mad returned many persons a,
errors who have made repeat I'd ettJrts
to pay their taxes. He presented the
following communication signed by
twenty colored residents of the neigh.
borhuod, and it was ordered to be pl1c
cd on the inmates
To the Honorable Levy Court of New
| Castle County
We, the undersigned, respectfully re
present that we have been and are elti-
zens OF New Castle county, and are reg.
ularly assessed. That we made re-
peated attempts to pay our taxes, but
could not hnu the collector MT home
upon visiting his house, and therefore
We respectfully protest against being rr.
| turned as erru4s, as We consider tue LC
.lon OF the collector IN depriving us of
tle opportunity TO pay our taxes, as de-
traudlng the county OF its Just dues aud
the undels.gned oI tueir rlshGs ol frau
Chise.
Colonel Fobiger offered the following
which was adopted
Resolved, That the opinion of the at.
torney OF The Levy Court Du asked IN
writing the tolowlng Questions, as
points of law, tor the iu,Gruct4ou .I
members
First. Does not 50 ction 10, pa,e IS
of the Revised Code, chapter y OF coz
lectors, require that the collector suall
return all deliuquents.
Second. Must not the collector, uu-
der section |, chap er 312, vol. II, Laws
OF Delaware. page 80 in the Revised
Code, return As uellnquents the names
VI ali men who have not actually pad
him their tax ? Can tue collector, III
other words. carry the names o. men on
Ils duplcate as having palu their tax,
wneu no TAX has actually been palu
after due notice has been given as It.
CURED by the above section ?
Third. have not the Levy Court or
its committees the authority to luuure
OF the coll CtOrs, whist tue duplicate is |
III their Possession, for the allowAL %
for or. ors anu deIlnquents the paroles
thereon have paid tueir tax ?
The committee appointed to audit the |
accounts OF William +. Love, Treas urer
OF the Trustees OF the Poor, reported Gne
total amount OF receipts from all sour
ces S5i, ,927 .OS; expenditures, So, ,364 43;
Of which sum ST., ,211 had been appro-
priated to refund loan, leaving a Dal-
ance OF 81, ,562.65,
The opinion Of Attorney General Gray
on tie questions submitted to h.m Was
received, aud is as follows
WlLMINGToN, Del, March "A
To the Levy Court Of New Castle |,
County:
GENTLEMEN Il have Just received |
certain que tons that are prepound.
I'd by you sor my opinion, ana | here
with respectfully submit the lollo wing
reply, referring to the questions ny their
without repeA Uing theu
First. would say that the section
referred to obviously requires the col
leCtor 70 rcturn Il Statement of all ut-
iluquents tor whose taxes he claims al-
Iowance, and none othrIs.
Second. Undoubtedly the collector
can retain or, strictly Speaking, the
law retains the uaules OF taxaDlus III
duplicate ii he does not return them as
lellnqueuts, Thereby making himself
JAaIg able with the rates.
Tulru. | do hot think the Levy
Court or Is committees nave any suIug
10 do with thc collectors duplicate, eA
jept tor the purpose OF allowing (u,
llndllOWlng Ii the case Of a real tslAC,
AK the uellnQuentS claimed by saIu
and 1t IS uOt their province Lu
II persons u said duplicate have
Jr nave not paid their lax II their names
ire not on tue delinquent list, returned
)y such collector for allowance.
Respectfully, GEO. GRAY.
Mr. Wier then offered the following
Resolved, That that the delinquent
list of the Northern district of Whining
on, as presented and sworn to by G. H.
,. Bedford, ne allowed by this court az
srrors.
This led to a spirited discussion, and
Mr.. Febiger said that if the resolution
Vas adopted he would resign his posi- ,
ion as a memb Der of the Committee on
revision. He said that he construed
he resolution az an insinuation that the
chairman could not be trusted.
Mr.. Wier after some further debate,
withdrew the resolution. The err
ist Of St. Georges was allowed, and the
court ijourned until 10 O'clock this :