Daily Republican., 1889-10-31
THE TAX LAW.
WHAT 1T SAYS WORD FOR
WORD.
What Collectors Are Required to Do
A Well Studied Machine to
Enable Collectors to Cheat
Poll Taxpayers out OF
Their Votes.

and OF the tricks practced by the col
lectors to make 1t difficult for poll-tax
payers to pay their taxes, there is
general desire to know exactly what the
law does say and what 1t provides for.
In order to crafty that desire the RE-
PUBLICAN has concluded to publish II as
it is, that part OF II especially the first
and second sections which prescribe the
duties of the collectors. Here it Is:
AN ACT IN RELATIoN TO THE coLLEo-
TIoN OF TAXES IN THIS STATE.
SECTION /. That hereafter 1t shall be
tie duty OF the collector of county taxes
In each hundred or collection district in
this State, 10 thirty days alter he shall
have received his duplicate list, to give
public notice by advertisement, posted In
ten or more Of the most public places in
such hundred or collection district. and
In case uf the collectors in the city OF
Wilmington by notices posted in five or
more of the most public places in each
ward In their respective collection dis
tr.cts Of the said city, stating in such no
iices the place Of residenc, or of business
OF such collector and of his readiness to
receive taxes, and 1t shall also be the
duty OF each such collector as aforesaid,
10 the month OF January, In each year,
again 10 give public notice as aforesaid
OF ut least tou daye, which last mentioned
notice shall state the times and places at
which such collectors Will a.teni
for the purpose OF receiving taxes
then due and unpaid, and it
shall be the duy of the Levy
Court In every county, upon proof
being made TO Them by affidavit oil the
collector, verified by oath or affirmation
anu fled In the Office OF the c'erk OF the
p, ace for the respective county, setting
forth that he has given notice as required
by this section, and that in accordance
with the notice last above mentioned,
that he did attend at the times and places
de ignated in such notice Tor the recep-
tion OF taxes, and did remain for the
SPACE of at least live hOurs In each day,
and for the period of at least three days
in attendance, for the purpose of collection
oil taxes aforesaid to allow such deltnquen-
cies, the taxes uacollected By him, aud
the names Of such delinquents shs be
dropped from the assessment list by the
Levy Court, and 81 IL not be placed
thereon again for period of tive Va
months from and aftGf the date of such
allowance. Provid' that the provi-
SONS OF this section snail apply to per-
sons assessed, and llatle to pay poll.
taxes.
/ EbCLlO1 q. 1utJ the nOllCBb TeQulEeu
be eiven in Section OF this act by The
collector aforesaid, shall be deemed and
taken TO be sufficient demand upon tax.
ables for the payment Of taxes standing
against them on the collectors duplicate
of the several hundreds and collector
districts of this State. Such notice giveI
as aioreeaid shall be considered a per
iormsnce and full discharge OF the duty
OF the collectors aforesaid to make de
msnd for taxes; aud they shall rot b,
required thereafter = make further de-
mand upon any tag de for aid taxes al
condition preceR -l the employ meni
oil legal process as nov provided by law
for the collection of taxes.
There arc three other sections TO The
bill, but they relate to the seal used by
the collectors only. Section 3 provide
that the Levy Court shall furnish one
tie collectors must use 1t and make III.
Impression of the zeal upon every receip
he issues; and for every violation he Il
Unable not less than $40 nor more thar
$50.
Section provides that a collector
shall be fined not less than 500, no
more than $500, for permitting the sea
10 be usel for any other pu pose thar
stamping legal receipts.
Section 8, and the last, provides fin
, of rot less than $50, nor more Than
$500, upon any person not q colleeto
using the seal.
This Is the Democratic nlu'sitlon, ad-
ministe;ed by Democratic iuqulsitors
that is pressing the liberties out OF til,
free men OF Delaware. Let every msI
who has u vote rea 1t over and read i
well. Three sect ons OF it prescrih,
heavy peIialti Tor tne Ill gal use CT thi
ha Az nA uit
in full are evasive OF tho rights of yo err
, and carefully guard the rights of tL
collectors. People are asking every hou
, in the day: ''Is there no aw to maxi
these collectors take taxes, aud is ther
no law to pu1ish them for refusing Il
3 accept taxes from those waiting TO pa
them?" Read the law over. There 1
not single paragraph providing an,
protection or redress to an outraget
tax payer. The law was drawn for
I purpose, and 1t serves Its purpose well.
Within 30 days after the collector re
ceiyes his duplicate lie is 10 give motto
where he can be f. und to receive take
either at his residence or his place O
business. See how evasiye. He Ia no
bound to receive taxes ut any other place
but he may If he desires. lie make
good use of his privilege. He take
but Republican poll taxes only at tn
: place advertised. This runs all throug
his term up to January, when he is re
: quired by this law to again give publ
y not ce where be can be found to receiv
taXes, and when he makes his return I
the Levy Court in March it is to be ar
) companicd with his affidavit that he di
remain at the place designated five houI
each day for at least three days. Ther
is the whole thing In q nut shell. A
t the time positively required of the eollet
r tors to receive taxes Is fifteen hours, in
n city where there are II, ,593 poll taxable
= assessed.
/, This number of course includes prof.
r erty holders who pay poll taxes. If nj
v body ever saw before how the law w;
not intended to collect poll taxes the
can see now.
But what next? All who do not pa
If their taxes under these arrangements al
n 10 be dropped from the assessment list
# and are not to be placed thereon agai
for one year.
= But this is not all. Ii It were, pc
taxables and property taxables would
Ia the same category, would be on levs
The Democratic Dover lawmakers on th
y \ April day, 1873, built strong and wei
a but they had not as yet made any dl
- tinction bet property and simply pc
II taxpayers. something had to be don
The county must have money, and
would never do to return property hol
ers as delinquente. Then follows pr
o. vieo; read it:
or Provided, That the provisions OF th
section shall apply to persons assess,
o,A tat La fat al IN