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

the payment OF taxes allowed rs delinquent
and thus ektlnguishe1 In fact, but payment
OF existing rates, tie Legislature at the ses-
sion of 1ai3 passed an act entitled "Au act
to amend the election laws of ths State OF
Delaware" in the following words:
The preamhlas to the first and second Sec
ttnns show the motive and purpose OF the
Legislature, the latter being that above as
crlbed to It..
AS corroborative OF the allegations above
made that the payment OF existing rates by
party Offering 10 vo was contemplated,
1t IL only nee assarv to rerer back TO tho
5tasuta already cited from HALLS Dig, 573,
when near the close of the 4th section
Will ba tonnd this language, In relation to
the returns OF aSseagors of asRAsem eats,
corrections Of them by the court &c.. "Aud
In the year Ia which Il general ratio of pbr
sons and valuation of personal property
only shall be returned, the list (aS5essment
list) lhnli contain ths nanss In alphubeL-
icai order OF all the persons upon the
| assessment list of ths hundred whose psr-
s9nAl property stall b1 usd, or pers3u
rate imposed; and such list snhll spaeiry
the personal rate aad ths number OF slaves
aud their valuation, aud tha valuation OF the
personnl propsrty and tho total amount OF
the ratio and valuation; and In all Other
years O.s.yetrS Other than tuose OF general
assessment OF pc son and personal properly
1 then 6ysHrs apur } tn ltstshallc C ptain ouiy
I ttllNlJASt VI hlLFEtklbAs, ltldl Sltll utlNb
baen l1ado to or pt the assessment list of Jhs
hnndrsi," e.. BY the sixth section of tue
same ae-, IL Is prDvl led "that the aBSsSsor Of
! each hnndsei shl.t annually ratio the par,
Sons OF those, liable 10 siGh rate, wac have
arrived 30 tle ago OF 81 years G!ue7 the
making OF the aass-sm SUI OF tbs pracsilng
| year, or VINO snull come to reside In the
county. or who shall before have been
omitted and pars lnal property acquitted By
| bequsst," &c. Here there "a no provision for
tho restoration of delinqusnts to the assess.
ment list Having Oe,n dropped from the
general list by the uniform usage OF the ievg
court, by force of the presumption quoted,
uutil new general assessment was
made. The legality of the prac-
| tice was upduasriOned; the objection
| to ono Offering to vote, that he was not on
the "leyy list" as 1t was called In common
| speeoh, was fatal to hts application, unless
he could show, hefo.a th5 constitution Of
1881 ths payment OF State or county tax
within year, which had been assessed six
months before the election ut which he
offered to vote; or, since that time, the pay.
msnt, within two years, OF county tax
assessed six months also before the cleo.
tlon. The purpose of the act of 1913 was to
expressly require what had Deen always
heretofore held TO be the law with respect
10 dslinquents; with that, in addition, OF
preventing the pretended recalpt OF old
taxes, Ne. The theory had always besu,
without dispute 10 that time, by the men Of
any party, that delinquency was exclusion
from the assessment list until another gem
eral assessment OF persons and personal
property was made, when the Law
required that they should be put on the list
a ain. The act OF 1913 stood unchallenged
upon the statute book, untll the year 1917
when u supplems Mt to 1t was passed.
Though not doing go in terms, this ect
1,N- t,aIl lad tb0f - 49,
original act OF lSi3 which provided differ
emily with respect to dslinquents; but there
is no suggestion, or HAT, Ia 1t, that the re.
pealet feature of the latter act was iu any
sense hostile to the constitutional provisions
concerning the privilege OF suffrage
1t, therefore, should be treated rather IN
the light OF a revenae provision.
At the session OF 1851, an act was passed
entitled, "An act to extend the right and
privilege OF poor white taxables within the
State"
This act had Its inspiration In the desire
OF the political party, which at the precsd
Ing general election OF representatives, &c.,
hud ettaiued to power through a split In
the party dominant since 1928, to increase
Its voting strength-the delinquent taxaLles
having always Dsen mainly OF their politics
1t was not the of ipring of any sentiment
that prior Legislation with respect to de-
liuquents was In derogation of the electoral
ElRuls DuL grew OUT Ul t1D very natural
wish to magnify the electorate so as to en-.
ahle the party then in power to remain
there. II is true the preamble has Ian
gnage that would warrant different view
but 1t Is well known, that 1t was used sim
ply Historically, to promote the passage o.
tine act II any OF the tax laws had beer
suspected even OF infringing the constltu
tional right OF suffrage, the party which
passes the act now under consideration
would have brought them to the bar o
judicial decision to be annulled; for thell
interest. for the reason above given, made
tnem necessarily hostile to them.
The law JUST quoted remained undIs
turbsd until the Legislature OF 1873, which
gave rise TO this controversy.
That legislation has provoked much crltl
cIsm and autmRdyerslon. Yet Il is no
much more-so far as delinquent taxabei
, are coneerned-than u revival Of the act o
1913, prepared by the then attorney genera
OF lne State, the lAte Chief Justice Gtlpin
, From the known care and eaution witt
! which his legal action generally was char
acterl2et, It Is fair to suppose that ht
gave To the preparation ali the oonsidera
tlou and reflection the subject required
Although that fact would not, OF itset
justify positive conclusion as to the valid
ltY of the law, yst II Is much, In passinI
upOn 1t, constltutionaly considered, Il
, know that the then tret law officer OF tn
State pu- 1t forth with tho sanction Of hi:
professional rank.
As he present assessment laws are par
OF tho legislation OF 1878, 1t will bs volt to
take View of tho law rs 1t was b4fors tia
session. There being 10 other law Tor th
. regis ration Ct voters than tho Assessment
j lava, this Il the more necessary; the rev
contention being that the system OF lev
, uuder which we live, with respect to tat
! electoral Right, is repugn Mt to tha nsti
i tution OF ths StHto, or that OF the Ultsl
States.
| nave already pointed out thas in thi
, State tharn ar5 periodic general assess
! ments OF persons and psraOaal property, G
(. well ~ of real estate Now, they ars, b
I mo llacstion of former law. to he IN ui
J every four years; and now, as herto .ore
I gnpual assessments Of personsan persona
I property. In additto 20 the geuecil asse y
i In,nt, ,.re TO no made. for tho purpose o
) including new eDu:arS, per7au5 wac hay
/; arrived ~ aga sllea the prior assessment
: and personal propsrtv siGcs acquired, an,
p to correct omissions, ,Er.
The Irt for "Ehs valuation Of property,
, Rev. Code LXXNIY, provides flr the peri
! odic assb7smeut Of property and parsons
Q hrt II was modified by chapter S3i, Yoium
/. Kill, so as to reduce the t.tnD Tor the duUI
> ton OF tha assssEm lnt OF 81 estate to fou
! ysGts-tnu5 securing d general A7sessulsL
: of MI propsrtf Oaca aTRry tlGr veHrs. har
, sratsd tals hafDre There was also by thi
) act . provision for annual assessments i.
. G1nve, There was no change IN thesJ Pre-
q visions msi9 ny tbs act OF gth o. April
1 1873 (unst e the legislation ugi4r GVneid
4 eradJn) but soma n3w feafur.S were Intro
= duCei Tor what w0Ril seem {, he the puI
: poe Of setuting 10 persons who ought L
/ hHva the right 70 vote thA msans Of psy
: irc.ing that right, aud TO prevent other
0 from voting who ought MOTTO bo altoweit /
7 do 30.
Tie lir5t section prevents tba assessor
4 froh placing upon tlA tsSessmaat It's, j