Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1890-02-27

tstfuphhtk Atlh Ne'o
puuusY rax-.. nmsi ss,aws ssaU :.
I.nrgs RsdnStIsp CooIs De Rasss%'st
,psria. currsspenasnpos sd Gszesns aafa soazrsal
kiDoLcrosN, Feb. 2a.-Tho New
Csutio County Pnrnews' Institute net
10 tho ops,ass Eouso here Saturday. Tho
aessssn ~sB takeN up principaiiy
with shs l.asu-o Of pScs. p. D. Chester OF
tho DNSmwsno fsSll2go Agricultural Expert
mont 5,atson en- "RnstK, smnts, raildswg,
oitk hts, 40
t,svspsl sRrrnsra os ghis Vicinity gave IN
stssir nsnsra sG msmbnTs of Tho institute,
sn,, nv Oh .nsgsest vey pantysytsd il tho
rs q +. Eve, OF W.T.
m iresoal snsi al sssscAs On ~Bog C:asls1a
and III gxaaaIbaE:4 aa3 ah" a.tso'e on
"Fa1stion- ss Nh S4tnhnisl %iifsns
suc read py Ahnsa sanoearst, IS iu-.
porsart dufiss taiir2 Nv. Ntittam5 enry
and IN was uuShhs 70 scerd. Ms. &tl-
os' payer IS a. s9aaaus
Amor. tse mAuy etSsTsytosses rt sFuan
tsfo ''tS xes" Aao oct retaA tusd. We Srssl-
reaper with hss suyIhe anil tae Pnhli ON
with hig las nss. sEe resA~atsole yssficrs;
tetng thus ,nUvtsssro, It bsessEas all prd.
dent nlnn 70 ossT eavur TO p0Szpote th5 visit
OF tss fcEhssr as fer as possitie, sed DaSo
tho lstser'g rts;, oSst IS lsttie as is ouAsist-
ent witb good government.
Without etits.t5g inso o dissertation on
the various and ysaassses dnss.tcns H. volv-
ing the "snhjscts" OF taxation, wEsreln
every mar stri7es TO shifs r&rt Cf his bur-
den on to tho ehou!dsrs OF his nsighbor,
whether lands or personal property, GUS
toms or excisea, inooms8 or irheritaneas.
licenses or personal thxes-cr without
inquirIng how, or for what purposes,
the revenue raised should be ex-
pended; or whether tho taxes are
now fairly assessed and collected,
and !udiclously and honsstly eIpe ded;
only the mode and cost, which are sllegsd
to be cunioIous and excessive, OF assessing,
collecting spd diebnssinR this direct taxes
raised in this countF will be coDaldssed,
and some more just, p ompt and aconoini-
cal mode will be suggested.
The levy court iB required by law TO pub.
lish, annually, q statement OF part OF its
PROCEEDINGS, aud its expenditures, but AZ
very few of such stHtementB have appeared
the only Information OF the doings OF tho
levy court is through the auditors reports,
the latest OF which In print brings the
statement OF the county treasurer down to
April 1st, 1888. We will have, therefore, to
look back nearly two years, but les US learn
from 1t what the cost is, or was, ot assessing
collecting and disburslng the county taxes
Tho allowances to assessors was 1880
but es tho assessment was OF an
''Ofs" year, tho average annual low
ances may safely be nut at............s 500,
The allowance 10 the c,erk OF the levy
court was i9tSAS5: however, as thcre
arc sonie duiios not Immediately con-
ncetnd with tho taxes, that allowance
tnay be put Ft. Observation-Disclosures. i,Cot
Tho snlary Of Tho attorney Of the levy u
court. :.,..,.... ..;.......:..,',.-'...'.' ~ "
County trsasntcrs salary ry.......,.,...... Ga
Extra allowance 70 county treasurer Ihas
some years boom lnrgsr) ,...a ,......... l0t
Salary of treasurer Of che poor. ..,....... 81
Compensation ol levy court cUlnmi sion
Collectors commissions on S2a0,GOO -. 1850
Total cost, about 1879 per cent. ....... f3j91
So much for county and poor taxes.
There IL about the sum OF $50, 900 leviet
for rond purposes In the hundreds cutstd
OF Whining on, the cost of collecting vhiel
is 80, ,00g; these amounts arO approximate
rs tho road accounts are not within tn
Jurisdiction OF the auditor. The cost Of co!
lectlng the sum OF I92 coo levied Tor Gchco
purposes outside OF Wilmington may b.
put at s2,fc0, Thus making tho cost OF lovy
ing, collecting and disburslng tho count
| and poDr taxes aild collecting tha road aot
school taxes, $40 41l It u & groat cum
| Can 1t b5 made less
If tha financial atfairs OF New Oasil
county Tere managed by say three CON-
missioners, with ar independent body 0
| auditors making monthly auiits; and II tn
county, poor, roGd and school taxes wer
collected by one person, who would els
ha treasurer, giving all thsse officers mn
| their CLERKS good salaries, ard assuming
the cost of assessments to be as above, thei
the cost OF assessing and di6buraing aIel
taxes would not exceed the half Of SS4, 40
| Thus:
! Three commissioners. Grs...............,.....f a,5t
] Clerk TO commissoncrs.,..... 2,hG
| Three auditors. ....., ,.........,.-.......- lGo
IotaL L,....,......t.... .Sli,Ot
Then thsre would be sum lett auffici1n
to compsnsate nesded "board OF revislo
of assegpments."
Tho levy court ia an expensive and un
wisldly body; the responsibilities sre yer
unoqnal, ono member representing tn
ono-hsif OF the people Rnd wealth Of tn
couutY, and 10 other membsrs representa-
TIE other one half. The lhblrs are un
equally Divided. Bona, especially In tn
revision Of assessments, have too much Il
do, and some too lialn. Yst 1t is pleaean
in court time to hofali the cheerful rts'0
nation OF the idle members waiting ID
mog,.i.Glrs of tho bGsY onse, stEukRliL
WITH az ssss5ement lat OF auditing lon
accoupt Il q iatvn@r skcS'd now hire
| .;.sl % -sGW u GCld OF grass wish scy.h.a
when no sSAa see msn stopping to "whet
OF very coFpsr, and all stopp plug wheleva
ssas or lSzy brother lad t.coss.ou /
t,RSten hbs -essirif r." or chGnga the pItS
of his 'nieS," wouiA rat the honest fatule
looE s-eu,d fer eolne mase modern Rp
ess@dy, yst loss ccEtiy, rn.Gner of maxim
bay [Tor &c osnelit OF tbose pssrons VII
always suLleot roma hiidhn m*guitg \
pl.in ards, IT'S explained tkBt heel rins;
is OF tn. grass, Rtassy; apt hts 30 refoi
eEea o pn;stisa.l rIbkn or q istleal heslors
3ne levy court commissioners audit en-
adJpst all elbimB spsinst tho county, m
also nuiit sRrf eths.'s clsiHB and aocount'
Thp,, Sohn endtts Williams and Wlllisr
auails John'H. tn o.gcr words tkere ts n
ohsNA upon the commissioners, unls5S soil
imposed.
net teainess.ilss and is uejo9t. There
n. tncucemeni cffSrsd to tho taxpayer
plek0 prompt payment; On the coptrsr.
there is d pfSnliuui fer dolay in pa7nes
eqasl To tie insAreet the money will eRr
while In tie Taxpayers hands. The un
rule that 20 who pays tlrst should pay ls'
than no who pnyE last ought to be 90
bodied In any Law for tho collection c
taxes. Ibs pyeetioo under na present sy
teul 10 unjuht to the county, making 1t
borrower Of money. Although sn act I
sssenbiy prohibits the levj court from bo
rowiny, IN any ona year, moro than a1C, ,0f
for temporary usss, yet ths auditors ri
pert shows tho comfy treasurer charge
with st0,G10 borrowed from banks au
CREDITED with e4,62s.47 psii IA diseouI
and 53ot 5s p&id as interest on discount;
might bo instructive to learn the rate {
Gi.count and Interest, but the report doc
nos stGt5 it.
DID tina levy court kosp tho law?
Thu nlilce ct tho comfy treasurer ehoul
be 10 Wilmington, Thero more then oni
hslt Of tho corn y ard toor texes III
lsyied, and should alwar be open. In tn
rrrs hurdrads TO should hava set times
receive Gll taxes.
Although matters OF detail hsve bes
4 ri,i, hno hnon s,nI,YIx, a,