Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1889-03-21
EXPENSIVE LEVY COURT
THE COUNTY COMMISSIONER sTsa
TEN Il GRE.4T ROOROMY.
A Unique and Effective Way OF
Gathering Taxes : The Amount
Lost Hsss Than per cent of Tho
Gr0ss Levy.

Gathering Taxes The amount
Lost less Than per cent Of Tho
Gr0ss Levy.
The reform movement looking toward
the abolition or the levy court Of this
county and the substitution of the threa
commissioner system commends itself TO
every taxi payer. That the farmers are
heartily in favor of such change iR
evinced upon various occasions, but per-
haps no more foroibly than through the
resolution passed at the recent farmers
institute at Newark. Il is first argued
that the three commissioner system is by
very great Ids the most economical, and
again that three good business men age
ample to direct the county's legislation
and to discharge the duties fai moro
satisfactorily than the present cumber-
some levy court of IL member Penn
sylvania counties and the adjoining
counties of Maryland are directed by
commissioners with far better SUGGEST
than in counties where the nntiquated
levy court system is still mgintained. The
benefits 20 the public through the former
method are shown in the low tax rate pre-.
vaiiing where 1t is in force and the COM
parstive size Of the bonded or floating debt.
representative OF the GAZETTE o
dny or two ago had an interesting inter-
view with one Of the commissioners Of
Chester county at West Chester, Pa, upon
the administration Of the affairs Of our
neighbor county, which has had the CON.
missioner system for number of years.
The ropcrt OF the commissioners for the
past fiscal year Just printed shows that
the three commissioners were paid in per
diem and mileage SO 632 SO and the clerk
81 600. Under tne law the commissioners
are paid $3 per day each and mileage.
The county tax rate for 1888, at mills
on the dollar, yields q gross revenue of
Sl57, 1861 32, bat $26 sou 80 are outatand-
ing at this date. or this sum the greater
part will be paid within a short time, and
the remainder, excepting small fraction,
will be seoured to the county through
liens against the properties. AT corrs-
spending period last year $23, sic 40 OF
The outstanding tax of 1887 was paid out
~ an almost similar amount of overdue
taxes.
Daring the pest 10 years the average
loss Of assessed iaxes will not amount 10
2 per cent per year, and this per eentum
is decreasing through the law, making
taxes colleotible by liens, as It's opera
tion becomes more extended. Out OF the
amount of tax collected 1872 $50 was used
in redeeming pert of the county's
bonded indebtedness, $40 600 to repay
temporary loans, and $5. .339 81 in paying
the interest upon the county debt.
The commissioners meet at least twice
each week, and it is generally aimed to
have one or the other with the clerk con-
atnrlfiU In fha nfftaa Thar haua
their charge 40 bridges, including o
nnmheEot large snsus over the Schuyl-
kill river at the northern boundary of
the county, and others quite large CROSS
lag wide stream at the western
boundary Of. the county. all the work
OF construction and much Of the repairs
are performed by contract While no law
neoessitates the inviting OF proposals, It
is held that the work can bs accom-
plished cheaper Though the competition
of bidders. On thesbridge repairs last
year, $l1, 23 were expended.
The county has peculiarly effective
and inexpeIsiFe mode of gathering IT'D
taxes. BY special cot the county treas
Grer receives taxes at convenient places Of
sitting through the couuty which are
publicly proclaimed in advance. Up 10
September 1st Of each year ne can make
the collections q ter which time delip-
quent list is made ont and those Of the
respective hu 4dttds are forwarded to the
constables therein for collection. Ten
per cent is aadsd to all dehnquents and
this covers tbs expense OF making the
collection. II the latter is unable to
make the collections he is empowered to
seize any personal property sufficient to
cover the amount due the county or in
tho absence of personally, to return the
formula from Which the attorney enters
lien upon the property in default. The
present lien law for this purpose was
passed in 1881 and has proved entirely
elective. Chester county absolutely
loses mono Of her taxes on real estate or
personally, the only default in payment
ooing small fraction of the poll assess.
ments whioh dsprives the delinquent Of
he right TO vote during the same year.
County assessors are elected by district
or township elections and the only otfices
the commissioners have to dispose OF
aside from the clerk and attorney is the
dlling OF vacancy in some Of the minof
posts in the event of death, reeisuation
or olher disabilities. The assessors ,.rs
instructed to sssess oil property at what
they regard fair selling price and tho
commissioners sit as board OF appeal in
different and convenient sections Of the
county once every three years.
After completing his assessment the
assessor retuens the let OF all property
owners and assessables and another giving
the name and other data, for ridentjEsltion,
of all voters. He is then furnIshed with
Ewo copies, one Of which is publicly
posted and the assessor sits two days
previous to 50 days preceding the annual
election to revise his list To he placed
en- the registry list an applicant for the
right of suffrage must prove residence,
Ia accordance with the State law, end,
the payment Of taxes. Every three years
here is . general as9tssmeut made
throughout Chester county, and values
OF real estate are then reRdjussad, sub
jeet to tho appeal AZ before stated.
The two mills include county and
Door assess sment, and The rate will slowly
be lowered upon the extinction OF small
bonded debt, which is legacy Of the
bellum days.
Tho statement OF the Chester county
commissioners is an intere ting document
TO New Castle county tsx-payers, in ex-
hibiting how much less expensive the
county's affairs can be administered by
three trusted officials than by larger
and more cumbersome body. II details
every stem of expense and shows where
every cent of the taxpayers money has
been placed and how expended. II is
given the widest possible circulation
both through the advertising columns of
the newspapers and by pamphlet, and
is practically placed in everybody's
hands. 1t shows no appropriations set
aside TO be spent in hundreds designated
by resolution, Tut the county and its ad-
n,inietrAtion are ygitnesshs Il, the faof that