Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1889-07-18

The Eiabitity as the Cherry tsi1nd
Marsh From City Taxation.

MAhsh FROM Ctty HaxrtaOhs
The city tax collectors are IN quen-
dairy as to what they shall do about
assessing and collecting taxes upon the
land known as Cherry Island marsh aod
controlled by the Cherry Island Marsh
Oomoany BY an act pissed at the last
session OF the Legislature the lands OF
the company are exempt from city taxa
ton for period or 10 years, but the
question for the tax collectors to deter
mine is what consti utea the land OF the
Cherry Island Marsh Company. The
bill is entitled IAN act to exempt the
Cherry Island pnarsh from certain taxes,
and its provisions are as follows:
That all and every portion Of the marsh
and meadow land III the Cherry Island
Marsh Com panv, S corporation OF the Sfate
of Delaware, situate within the corporate
limits OF thu c,tv ~ Wilmington be ami the
same are hereby declared TO b. EXEMPT
from all taxa AMI assessments lid nv the
said city OF Wilmington for period o. ~
years from the date OF the passage OF this
net Abril 10Th, 1891; and no taxss or as
sepstrants stall ba iHvled or cO',pc.ed By
said cry, under and by virtue CT ths pro-
visions Of its charter after the passage Of
| this act, until tha expiration of ths period
aforesaid. Provided, howevsr that should
| auy portion Of said End exempt rs atora-
said bs ussd for manufacturing purposes
| within the said period of II years, then md
| 10 THAT case so much If aRid land as mas h
actually used for mennfa turing parpo-s-
| shall he exempt as aforesaid for period
/ of only 10 years from thH date Of its ocrn-
| patton aud use 10 aforesaid, and thereafter
aaid lands shall be sn j cr to the same
taxation as are Other land- similarly located
and not exempt. That all acts OF parts OF
acts inconsistent herewith are hereby re-
/ pealed.
Now. as matter of fact, the Cherry
Tsiand Marsh Company doas not own Q
foot of land. 1t IL an organic ,tion OF
marsh owners for mutual protection, who
meet the expenses of keeping no the
banks necessary for preventing overh lws
by pro rata assessments upon tire mem
bers of the company, based upon tht
number of acres owned BY each member
The company, taere'ose, owns o marst
land, the evident intent of tina law beini
that the marsh land ownad b. tho mem
b-rs OF the comnanv shall be exainp' from
city taxation There are already indics
tions, however, that there will BE- more
Cherry ISLAND mash this year than Wa.
ever dreamed OF hefoFe.
In making mp the tax books after tht
massage OF this Law. some OF the Cherry
|
books, Will o hers we're left on by ms
taxa. The 'ax colltc ors however, will
collect all the taxes they have az esse
md aend the coupiainsnts to the Git
Council for redress aud remuneration
: Owners of other marsh iauds have ais
been attrred up and there is genera
: looking around to sac where the lega
line is drawn between marsh lands tina
} are subject to taxation and those that ar
, not. Tho tax collectors. from an iuspec
! tion of the lag as ii was passed, fes
: little inclined to use their discretion j
, deciding a question Of tax exsmotio
> that is not specifically laid down in Ii
enactment. aud rs the Cherry IAlan
Marsh Company ia not assessed for an
! properly do not clearly see their right
. exempt the property OF parties wao 81
merely members of that corporation
This law is only another instance OF Il
many hasty and imperfect enactme nts
the memorable legislative session of 1853