Daily Republican., 1889-12-14

| once OF the collector OF taxes who pre-.
ceued this defendant. That during that
Time his office hours were from 0 a m. TO
~ ~, aud from 2 y. IN, to b d. IN, daily
ior The reception OF taxes, aud that he
ala SO receive during that time both prom
erty and Ioll taxes, and that full, equal,
ample and free opportunity was given to
al iaxables TO pay their respective taxes
during that time.
., That during the month of October
last past, it being necessary TO rsIse
money for the current expenses of the
county, the said defendant was COM
peilbd TO make earnest efforts to collect
ihe real estate or property taxes OF the
SAID city, aud therefore was OF necessity
more frequently absent from hls Office
Tor mat purpose, and that during the
month OF November by reason OF illness,
Az may be shown by the certificate OF his
attending physician, he was prevented
from being at his said office Ter period
Of about three weeks.
D. That 1t is true he has refused to
leave receipts for taxes, other than real
estate at hls Office, in his absence, for the
reason that the same might lead TO con-
fusion and possible fraud, believing that
the course to be the best exercise of the
discretion given him BY law.
o. And this defebdsAit further shows
that although bjs 9hicelwas so open from
May nnnl OctpberH rs Aboye set forth
and he was Then aud aN,all times ready
To. .sSivs sSd ssttos NAMED .ss,ha 10
Eegiigently or Miifrily tmi,isd @ naTN,ni to ayali
themselves OF tteeopportunity so af.
iorded for paying their taxes, but that
during thu Innutha nf
vember last past the said persons with
others in q tumultuous manner under
The leadership aud control OF designing
and selfish men crowded his said Office,
persistently demanding that he should at
the sacrifice OF other and important bust
ness OF his said office attended solely to
thereceipt OF poll taxes and the issuance
OF feceipts therefor. Aud the defendant
avtrs and shows that fair proportion OF
his business hours not required by the
outside duties Of his Office wore spent by
him In the said office; and answering the
statement made by the petitioner, that In
rSAl estate taxes this defendant accepted
a aeistance, but In poll taxes such as
sbtanco was declined, this defendant
avers and shows, that in assessments OF
zeal estate there are frequently numer-
Gus entries, In examination OF which as
lstance can be profitably employed, but
.fhers being but one entry OF poll assess
ment for each individual, no assistance
could be profiably employed, and In
view of the penalty imposed by law for
Illegally giving receipt for taxes, and
the personal oath required OF the coliee-,
tor by law In returning delinquent tax
payers the defendant considered It right
aud proper to use extreme care and eau
tlon therein, and hence gave the matter
his personal attention.
z. Aud this defendant denies thA. he
has ever refused TO receive the taxes OF
any taxable properly assessed, when the
same has been offered In perAon, and at a
proper and seasonable time.
=. And the said John ]. Dougherty
further answering saith, that repeatedly
application was made to him as collector
to Issue large numbers OF poll tax re-
ceipts and deliver them In such large
quantities into the hands OF the person
who made this application; he not being
a taxable whose receipt was thus called
for, which this defendant has uniformly
declined to do, believing that such a
course was conducive to fraud, and was
unwiee, injudicious and unlawful; and as
this defendant believes, the placing In the
hands OF any one individual OF large
numbers OF tax receipts OF other persons
would be productive of results much to
be- deplored, and give to the person so
holding the poll tax receipts an Improper
and unlawful influence and control over
the said tarables contrary to the spirit of
our laws and institutions.
.. The defendant further shows that
the same application was
renewed, the parties max
lug the application producing letters of
attorney purporting to authorize their
action aud demand. And this defendant
admits, as is charged ia the petitioners
statement, that no did refuse to acknowl-
edge, accept, or act upon The letters of
attorney Aforesaid, having been advised
that he was not Obliged 10 do 30, and this
procedure beipg obnoxious to the same
objection as is set forth In the preceding
And the said defendant Tor
further answer in this behalf says that he
10 still collector OF taxes for the Northern
district OF Wilmington Hundred and that
the tsxables named In the petition and
who executed the letters OF attorney
Aforesaid, still have, aud Will have until
March next full, free aud ample opportu-
nifty TO pay their poll taxes, and the said
defendant is ready aud willing as he has
been heretofore to receive the same, sub
ject to the proper control and manage
ment by him Of his oilice us such collec-
tor.
10. The defendant thus answering the
allegations in the petitioners statement
desires further particularly TO reply to
the statements sci forth IN several OF the
atiidaylts filed In the cause TO support the
motion lor a rule. Aud
Efrst liz, 1aIipz npaftik-.4 rin aiInf,a
tlon contained In the affidavit OF samuel
w. Warlsworth, namely, Mat this dcien-
dsnt upon application to hiin by the de-
ponent for a tax receipt, replied, "Tou
are not on the list" without examining
the said list us to that fact; whereas tits
defendant AYERS aud says positively that
be always made careful examination OF
the said lists and II the maine was not
Immediately found the examination was
again made with increased care and eau.
tlon.
Secondly. The defendant admits that
he did as set forth in the affidavit Of
Henry q. MAhaiy, close bis iiice at noon
as therein stated, and that such action |
WAS rendered necessary by the fact that |
he was compelled to go out and collect |
the real estate taxes OF persons who fail |
ed or were deferred from coming to his |
Office, and that ut times his correspon
dence and other business connected with |
his Office Of collector required his atten-
tion; that upon the occasion referred to |
in the said affidavit tho said ieury e.
MahatIy interiered in a violent, uucalled |
for, aud unauthorized manner, calculated |
10 excite trouble and ioment III feelings |
and this defendant stated TO him that he
would manage his Office In accordance |
with the demandslof the business of the |
came.
Thirdly. In reply to the facts set forth |
In the affidavit of Francis &. Bradley, |
lhia dnInnhant apnrs and saNa as hAA