Daily Republican., 1889-02-28
THE LEVY COURT.
DOING MORE WORK THAN 1T
NEED DO.
What Revision of the Assessment
Means-yiews of a Prominent Citi-
zen-The assessors Response
bility--LesisIation Needed.

The failure of the Levy Court to revise
the assessment and post the assessment
duplicates by the 10th Of March, as the
law directs, has given rise to many sug-
gestions in reference to the matter.
1t is conceded now by all that 1t was
simply physical impossibility for the
Levy Court to do the work 1t has been
doing and comply with The law.
But 1t is now contended that the court
exceeds the strict requirements of the
law in making the revision and does
much more work than is really neces-
sary. Men of experience in public mat
ters say that q revision Of the assessment
does not imply that the Levy Court shall
go over every name and every item en-
tered opposite that name to see II IL is
correct.
For instance, how Is a committee OF
the Levy Court to know better than the
assessor whether property is assessed
over or under its true valuef The as
SCISSOR is supposed to have seen aud ex-
amined the property assessed and to have
returned It under oath as a correct as
sessment so far as his judgment extends.
Who, then, is to know whether the as
sessor Is correct or In errors Certainly
not the Levy Courtman, for they are not
expected nor required to go around an
assessment district to see whether the
assessor is correct In his returns. They
may, Of their own knowledge, know of
some properties individually that have
not been correctly assessed and they may
suggest changes, but In doing SO they
come into direct conflict with the assessor,
who is the only person by the law sup
posed to know all about the assessment
he has made. For instance, what is Mr..
Rnt NJ Rlantr r1 http afa nH
| or Mr.. Killgore, OF Christiana hundred,
near at hand, expected to know Of prop
erty In WilmingtoB, or Mr.. Hickman, of
Wilmington, expe ted to know of prop
erty In Blacktir1 hundred, whether the
assessments are correct or noti They
are entirely dependent upon the infor
nation they obtain from the assessors as
| the basis OF their action. Who knows
better than the assessor, and he has
already made his return under oath.
| Well, then the question arises, what is
meant by the law requiring the Levy
| Court to revise the assessmentsl Simply
this; the Court lie now sitting as Court
of Appeals. Appeals from whomi
Appeals from property owners
owners who may believe that they are
not properly assessed. Property holders
have had due notice given them by the
Assessors. The duplicates have all been
posted In the respective districts. They,
(the property have had chance
to examine them. 1t ia their place If they
are not satisfied TO appeal to the Couri
n ow sitting to have a change made. The
Levy Court may or may not make the
change as desired, aud this makes a re
vision of the asses; mente. The revision
only applies to cases OF appeals from The
| Assessors work How could the CCurt
go farthers They are not supposed tt
know all about every Individual property
but the Assessor is. The property holder
ard the Assessor are the disputauts in the
case; the Levy Court is the impartial
judge to decide, and as they decide the
assessment will be corrected and revised.
The foregoing is given not as the Views
OF the REPUBLICAN, In this matter, but az
the views of IN intelligent gentleman,
who knows as much about such things Ms
any other practical business man, aud
whose Democracy, IT it were called into
question, could not be disputed.
If this be the correct theory of the
duties OF the Levy Court, and there seems
to be solid reason In his arguments, the
Levy Court is throwing away much valu-
able time In going over the whole assess
! ment word for word, name by name, and
| figure by figure, to confirm or change
something that nobody is supposed to
know snything about but the Assessor
and the assessed.
OF course, In all this difli ;ulty addi-
tional legislation is suggested. By the
cumbersome laws of the State, tho els ven
Levy Courtmen of New Castle County,
population ~, 1000, have to work harder
to make a complete assessment of the
county than only three Commissioners OF
Lancaster County, Pa population lGj,
900, do to complete an aescss ncnt In hat
county. There the assessments are all
completed by II ard OF assessment in
each township before the return is made
to the County Commissioners. Some
thing like this is wanted In New Castle
County.