Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1889-12-26

the LAX mas Deen GUY levied, 10 perform
his piain duty of collecting this tsx.
Other casss we're cited in support of the
petitioners right to apply for the writ Of
m Andamus.
Mr., Higgins especially pressed the
point that in bis case the petitioner had
right TO invoke the writ Of mandamus,
as citizen and voter, because Of his in
terest that the constitutional right OF
cltizsn3 10 a free and equal election eha,l
pe afforded by the collector enabling
them 10 quality for voting. The court,
he maintained, having the power to
enforce the rights of citizen with re-
spect TO voting, had an equal authority
TO protect tho right Of tho citizen 10
qualify himself for voting.
Mf. Higgins continued with citations
OF authorities to establish the right OF
citizen to act az a relstor in proceedings
fer msndamus against pnhIic officials Ia
this case, the collector 10 h pubic officer,
with full powers for tho performance Of
his official duties, which are eorselatiVe
with TIER powers. The assumption that
the collectors shall perform only such
duties as arisa out OF their discretion was
disputed and denied. II is perfectly
cloar tnat the collector has duties to per.
aud power to supervise the exercise OF
hi5 dates BY this subordinate official.
another case cited by Mt. Higgins was
TO tho point That LnRndumHs il the proper
remedy IL employ against TAX collector
to cor pet him TO collect the taxes. u r
| ther Citations went TO establish the nm.
! doubted power Of the court to supervise
muniei1u corporations aud the actE OF
/ 40 laru fNIs n. ,oF
tious.
Mr.. HIGGINS aavarasi Tho proportion
that the Obligation OF tho oitizsn to pay
the tax on one hand, end the duty OF the
| collector to cpIlgc i. On Tie Other, ID
no. veaEeCea by the fact that ndch psy-
\ msat Of tlk ID d qualification Ter voting.
On the contrary, this simply adds 70 the
| right Of the citizsn and Increases the dnty
OF the collector. The psaaent case, 10
/ sRid, was tbs first in his experience where
\ q man had 90 come Into court TO sacuro
tbs right 70 pay Ma DEBTS. 1t Is gsuer-
ally the other way, But hera Va ore. :"
said Senator Higgins, "enjoyiag the
4 unique distinction Of dragging our debtor
/ INTO SQUIRT TO secure foi AIM tho sight 10
ptg lis debts"
bir. Higgins next Sltei decision Of
ths Ueitad i;tatea court to the fact that
Whatever man, sui ReneEis, may 60 by
himself, he nav do by another He
! must necessarily 1T times net by and
through agents, aud the object oil ths i0w
is to prescribe rules for tAi8 action by
agents. The only exceptions are
acts Of a purely personal nGttta inca
pable Of being delegated Upon this
proposition 0t law Mir. Higgins piaic-
TENED tSAt the payment OF lax il re-
tqUtFed, by no principle Of Law, 10 be
performed by the taxable in peTs1n but
cgn be aCRe by any delegated agt NJ.
RrmeRcul citations we're 0lfsgad ID 5np-
pot o. tGi5 proportion, intending several
guing 10 show that the refusal Of col
lcotoF to receive tax tsndased by the
agent Of q property taxable on tia ErouDd
that it could DO paid by no one int tie
owner, prohibited tho collector, Eubs9,
quantly from collecting fine tax on thG
property by distraint and sale.
From Eir&t Houston, Delaware lie.
portH, iir. biggius cited local oass, that
ut state Va. Livingston, Indicted az W
boy term, lsiO, Cor ileEal voting il
PeIcader hundred He had paid nC
county ts1, but MS brothers had paid til,
tax On 60 acroI o. lana cf which theiI
tathsr ied died seized, and in!estGte, AM
IA Thi0h lie was copaIcsnor end heir
The ecaFt held that this Payment OF ial
on property which he owned a part az
/ By his brother or agent, was suliaieu
: qualification to impatt 70 tim the lsga
1 yight o. suffrage.
/ tina pending cnse, Mr.. Higgins held
was the stronger, because tbs tsyMsut q
, tug by 40 sgeat yes authorized by Va
} HcTgIs u attorney. TINS cases ia tn