Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-07-30
John Mealey
Richard G. Buckingham, ct al. I E,

with the
papers in
II appears by the bill, and it Is admitted
BY the answer in this cause, that George
W. Mckee was appointed by the Levy
Court of New Castle county collector oi
taxes for the Southern district of the city
OF Wilmington for the year A. d. 1890
and as such collector of taxes entered into
bond to the State of Delaware in the sum
of 100000, with other persons in said bill
named, as sureties, which said bond was
accepted by the Levy Court.
That Judgment, No. 293 to May term
A. D., 1880, was entered upon the SAID
bond in the superior court Of the State oi
Delaware, in and for New Castle county
on the Sth day of July, A. D., 1890, against
the said George W. Mckee and his sureties
The bond is not before me but presume
it is in the usual form which may be found
in the Revised Statutes of this State. The
sureties in such bond are of course bound
by it for the faithful performance of his
duty by their principal. To this extent
their obligation extends and no further.
A duplicate of the taxes levied by the
Levy Court is delivered to the collector,
which taxes he is bound to collect, subject
to deductions made by the Levy Court for
delinquents, list of which delinquents ID
returned by the collector to the Levy Court.
Allowance of delinquents is made by the
Levy Court, and upon such allowance the
collector is credited with the amount
thereof.
At the meeting in March in each and
every year as provided in section 2l, chap
ter 8, of the Laws of Delaware, the Levy
Court shall examine, adjust and settle the
accounts of the collectors, making all Just
allowances, and the adjustment and allow
ances shall be final.
The complainant contends that after the
allowance of the delinquent list returned
by Mckee as collector, his principal, and
his accounts settled in March, it was final,
and relies among other things upon
authority cited, stating that where a credit
has been allowed public officer by the
government and his accounts have been
settled it is not competent for the govern
ment to open the accounts and revoke such
credit, unless it were originally given
through fraud, imposition or mistake.
Now the words unless ii were originally
given through fraud, imposition or mis-
take are very important words and of
significant import. But do not intend in
this or any other case to be governed or
opinion which may be urged or even sug-
gested by any party, to any cause. Here
no such questions are considered or enter
tained.
Here the important question is: Did
Mckee, the principal in the bond, receive
in payment of taxes on the duplicate made
out and placed in his hands by the Levy
Court any money not accounted for by
AIM? If he did, the proper judicial atl-
thorities will see to it that he and his sure
ties shall be held to proper accountability
IN respect to the same, and at the same
time be protected against any illegal in
crease in their liability; but am not going
IN raaa m t,fNx ,,.rl. 10
said in the argument on one side and as
sented to on the other side that the judg-
ment had been entered against Mckee and
his sureties in the superior court of the
State of Delaware, in and for New Castle
county, and that an execution had been
issued thereon; yet it nowhere appears
either in the bill or answer, that such exc
cution had been issued or that anything
had been done toward the collection of
such execution.
1t will be necessary to consider such
questions whenever they more properly
arise hereafter.
1t is proper and necessary that the re-
cord and papers recorded or filed in pub
lie office, such as that of the clerk Of the
peace, or clerk of the Levy Court, be pre-
served unchanged, unobliterated, unaltered
and in their entirety, by anyone whatever
and whomsoever.
These records and papers may or may
not be available as evidence to parties in
litigation and may or may not be evidence
in suits in controversy at law or in equity
in respect to public or private rights.
They should be, preserved in their en-
tirety for any and all purposes for which
they may be legally available.
II they should ever be proper as evidence
their preservation unchanged would be
proper and imperatively necessary.
Let no one therefore causelessly or
Illegally change, mutilate, alter or elface
them.
What names shall appear upon the
assessment list to be delivered to the re-
ceiver of taxes for New Castle county for
the year 1881 is question which does not
properly arise in this case, one over which
have no jurisdiction, one which does not
affect the Interest or liability of the COM
plainant in this cause. l therefore disre-
gard 1t as inapplicable to the controversy
legitimately before me.
THE EFFECT OF THE DECISION.
The effect of the opinion and the ac-
companying decree is to prevent the
Levy Court from placing upon this
years tax books the list of delinquents
returned by Collectors Dougherty and
Mckee, whose taxes the Republican
committee claims to have paid. 1t was
while engaged in this work that the
Republican members of the Levy Court
were restrained by a preliminary in
junction. The injunction, so far as it
applies to this work, has been made per-
petual. The chancellor's opinion, how
ever, does not affect the liability of the
collectors for the taxes thus alleged to
have been received by the collectors and
not turned over by them to the county,
nor does it impair the right of the col
lectors' sureties to legally resist being
held liable for these taxes. Both these
questions are reserved and held open for
future proceedings in the courts, If such
steps be deemed necessary.
The decision served to revive discus
sion as to the object of the Republican
committee in making the bold move to
force these nearly 1000 names on this
years tax duplicates. Their claim that
they had paid the taxes Of these men,
IN full, was regarded as prepos-
ferrous. When the collectors made
their returns Of errors the unusual
number Of delinquents was topic
of comment in the public press,
and had these receipts been paid for at
their face value the members of the
committee would naturally have inves-
tigated at that time, to see that the men
they paid for were not among the de-
linquents.
A plausible explanation is that the
trouble at the city election stirred the
committee to action. At the election
number Of men were refused the right
to register and vote because their names
appeared on the error list. Then il
dawned upon the members of the COM
mittee that thew held nearly 0O0 ra
ceipts in the names of men who had