Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1890-01-30

year 10 year, Tor obvious reasons, In The
administration, through human agencies,
OF system which, though primarily O.
signed for the raising Of public revenue,
yet also Incidentally furnished the means
for qualifying rs voters-especiAily for
closely contested electlous-byth the payment
OF a county tax as prescribed bJ III con-
stitution OF this State. But unless the as-
sessment OF property and polls bs accurate
and reliable, 1t must necessarily follow
that the tax rate based upon Il tor rails
ing the amount of revenue needed ia
every year vii be inadequate, and deficit
In the county treasury Will consequently
ensue,
The clear, explicit, unambiguous pro.
visions OF the said acts OF 1873, throughout
their entire extent and scope, disclose an
unmistakable intention and pervadine pur.
pose to supply the deficiencies OF previous
legislation and secure more accurate gs.
sessment OF the property and polls Ia the
several counties, In order to have more
exact basis for fixing al adequate rate OF
taxation in every year. Accordingly, the
said chapter 37l, entitled IAN act in rsla.
tiou to the duties of assessors and of Ia )
courts &c., makes express, explicit and
very careful provisions for the accomplish.
ment OF this purpose.
Here follows synopsis Of the provi-
iions of said act in respect to the per
10. OF those applying to the sssehsor in
the levy court to be placed on the assess
ment lists after due notice to all omitted
taxables to make such application also
in reGpect to placing upon the assessment
lists any fictitious names &C.; also the
provisions of said section of said act
''that it shall not be lawful for any as.
SCISSOR or any levy court upon the per
nnna1 araTaItaaEfn,, 49, .NNs
to place upon tue assessment ia any hun
dred the name Of any person who, hay
ing failed to pay the county tax asseassd
against him or her for the preceding wear
was returned and allowed az delinquen;
until after the expiration Of the lWelve
months from the time such allowance 81
delinquent was made by the levy court" "
and also the provisions imposing some
penalties for every violation Of any OF
the provisions OF said act
The opinion then states;
1t is clear beyond question that the de-.
sign OF this assessment act was, through
very specific provisions enforced by post.
tive penalties, to keep from the Assessment
lists IN the first Instance, 90 far Is the
assessors could detect them and do SO, All
fictitious names, as well as the names or all
other wise disqualified for want Of age oil
residence. But II WIS manifest that, 10
MAKE the assessment accurate for the pur.
pose OF preventing u needless 'ieaait suen
lists must be pnrged not only Of those
fictitious names which had eeGaped the
vigilance OF the assessor AID could sutss.
quently b6 discovered by the collector, tut
also OF the names OF all thpas whose tax the
assessor should fad could not bs col.
lected, oven BY means Of legal proGess-ln
short OF those who should be a3eertailed
Il aFi aN-,t.,
ductlve as taIables. An act auxiliary and
supplementary TO said chapter 37l WH4
therefore, needful. Aecordingly, on the
day next after the enactment thereof, the
Legislature asset an act entitled, IAN Aei
In relation to the collection 81 taxes Ia thl:
state, being said chapter 3f2, vol. XIV,
Here the provisions OF said act arr
quoted in respect to the two notices "a
be given by the collector, as prescribed
by law, that said collector viii attend tC
receive payment of taxes at the times aud
places designated therein and, makin.
it the duty of the levy court, upon the
return OF delinquents by the cultecta,
with his affidavit, as prescribed By the
act, Of his attendance pursuant to aatd
notices, to allow said collector as della,
quencies the taxes unsolicited by him
and the names OF suoh delinquents shall
be dropped from the assessment list hy
the levy court aGd shall not be placed
thereon again for period OF II month.
from and after the date OF auch ALLOW
Rncs; and declaring that such notice:
given as aforesaid shlll DO considered I
performance and full discharge OF tht
duty of the collector to make demand TO
taxes; and they shall not be required
thereafter to make further demand OF
any taxable for said taxes as coudi
tion precedent to the employment 81
legal process as now prescribed by lap
for the collection of taxes, 30.
The opinion then continues
Prior TO the passage Of said chapter 81,
all but the names OF dsiEqlents VINO ger
dead or had removed from the State wsr.
required to he retained on the assessmeu
list and % be entered or the collector
duplicate Tor tho next ensuing year b tni
requirements. the provisions Of sail chap
ter,tnerstore In ddlrou 70 this names 81 Iii
dead and OF the removed from the s .Ate, tb
names OF the fictitious witch have bsel
enormously assessed BY Tie assesaprs Dr. IL
levy court, as well as % raogs whose tAyn
shall pc found uncollertaae by ge24i pro
cess snail, when duly reaAln4d Is d3,!n
quents by the collector. Ds dropped mon
the assesame4. and snail not bl place
thereon Tor the next ensuing year Eh5 G5l
lector 10 thus made an efficient aGS.tig, III N
purging the lists Of uaFtJd4ettr9 ele
and securing an accurate R4Fes=rn :.hu
preventing deficit i3r the next eH5uIa
year.
The practical effect, theret9r5. 81 thas
provisions, ID c0nnsgtiou VITA ths pen4
provision OF satl section 8 X chapter s7i
Is 70 make tns c0Ils1.1r exclusively Ill
agent Of the Legislature 10 its exercise !
ths taxing power, 70 ascertain ant decsl
mine inaliy aud epucgUstvely, I'd ts.a tuii
prescribed by Law whether be Eot thas
whom hs has returned al daAallaa,s VII
De productive tazaaiss t1r the Lg2c el5Gln
year.
The opinion here proceeds 10 sho,
that these sets OF 1873 are primarily,
regulation Of the assessment and coils.
ton Of taTas, and not, primarily, gsgJ
lstion OF tie qualification CT eisGtGss.
On this goiat it says:
Everywhere Throughout them there
apparent IN the natural meaning Ig tae
pnraseologyi and In the plain iMplft
their provisions, q dominating pN.pa4e
70 amend Tie revenue system "a % GROW!
for the Gssess4en, and GOll5atlen III clu8!'
taxes with greater eSartpsss sni EeRE!3r.'
and 70 define the DUTIES ana liabilities
the revenue officials with greater bfeatstd
and certainty. fbls purpose Is Id lts4s.
IN their titles Il iugliad IN taHlr retar-al
only 70 the officers exei 1stYslY enssaate
With duties perEHlrl0s 70 revenue, aud
disclosed through tlilt essential aU4 il
bepztE0Ie connection with tba lufirs s5fl
81 county revenue legislation 81 waien, {.
thsir pWa EEesNal operation, tGag 4l
nhGessa tly form & constituent tqs- HgU.
u cannot Pc maintained thar shHy ar1 III
tnaEliy q regulation oi tbs suitaR6 Hu
ss2onndTlly Only regulation 81 texGti0l
For, u thts hH true ttaH L may be nlAt