Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-06-04

| proceeds in the second sentence Thereof in
| general terms 70 abolish the office of col
| lectOr of taxes. The concluding sentence
| of the second section would clearly be
wholly unnecessary were II not intended,
| as appears from its express term, to apply
| to the office Of collector Of taxes gener-
rally, whether the Official term of one year
had or had not expired.
| Further, the above act in section IA pro-
vides that "All balances Of taxes as settled
and determined by the present levy court
AS due from the county collectors shall be
| paid to the aforementioned county treas
| urer' (the receiver Of taxes and county
| treasurer) "within 20 days after his
| appointment. Upon default in such pay
ments the said levy court shall have full
power and authority TO proceed on the
official bonds Of such n y collectors A
This provision is of a general nature, and
in my opinion, whether il can or cannot
have any practical application to taxes
laid for 1891, it clearly applies 10 collectors
from whom may be due balances of taxes
laid for prior years.
The above act not only intended to and
did legislate out of Office collectors APP
pointed since February LIST, 1891 but also
intended to and did strip Of all Official
authority TO collect taxes collectors APP
pointed heretofore, and required the latter
within 20 days after the appointment of
the receiver of taxes and county treasurer
to puy over 10 him the balance adjusted
against them under penalty of procedure
on their official bonds. That the Legisla-
ture intended that after the passage of the
above act the collectors should no longer
exercise the functions OF their office is fur
ther rendered evident by the provisions of
section IL. That section relates to the duty
of the county comptroller and provides
that he shall tat least once in every
month inspect the books and accounts of
tI,a e fYN
and audit the same and report the
result of said audit to the levy
court commissioners. He shall also at
least once i'll every month inspect all books
and accounts of thecollect0rs of deinquent
taxes and audit the same and report the
result thereof TO the said levy court com
mssioners." The office Of collector of de-
linquent taxes is new office created by
the above act. There Is absolutely no pro.
vision in the act for the examination by
the county comptroller of the books or ac-
counts of collectors appointed under pre-
existing law II is so grossly improbable
that, if the Legislature intended that such
collectors should, notwithstanding the
abolition of their office continue in the
collection Of taxes it should have wholly
omitted, while providing for the examine
tion of the books and accounts of the tax
collecting officers of the county named in
the act to equally provide for examine
tion of the books and accounts of such
collectors, that we find in such omission
the strongest evidence in support of the
plain import Of the words Of the act,
namely. that the office of county tax col
lcctor was absolutely abolished by the act.
Section a is rs follows: THAT nothing
in this act shall be construed SO as to va
cate annul or invalidate any official bond
heretofore given by any officer whose term
of office Is herein vacated or ended. either
as to the principal or any surety therein,
hut the same shall have full force and eff
feet and may be proceeded upon by the
levy court commissioners for any violation
of the conditions thereof until all the ac-
counts of said officer and of the business
of the said Office shall he finally and salts
tactorily settled with the proper officers.
as is designated under the provisions Of
this act" But this section does not in any
continue the office of collector as
under pre-existing law. Its in
tent Is merely TO preserve remedy upon
the official bond given by such collectors
The provisions relating to the settlement
of the accounts and business of the late
collectors with the proper officers ''as is
designated under hcprovisions Of this act
while inartiiically drawn, must, in my
opinion, be construed to have reference TO |
the settlement provided for in section Ia, |
which requires payment in full TO be |
made Il the receiver of taxes and county |
within 20 days after his appoint |
lnent. The abolition of the office Of col
lector, as established by pre-existing law,
carries with il the deprivation of the right
of the late collectors TO hold or use a col.
Iector seal of office and 10 receipt for any
taxes now unpaid as collector. The mani
Test purpose of the act of April 2Sth, 1891, +
was to establish an entirely new scheme
FOR the collection of taxes, and to forth
with abolish the old machinery thereto
fore used in that behalf.
In concluding this branch of The subject
I may be remarked that even were there
toubt upon the question whether, by pre-
Existing law, collector had the right after
he expiration of the term of one wear after
ais appointment and before the expiration
If two years next after the date of his war
ant TO collect by compulsory proceedings
unpaid taxes, the following dilemma would
le presented, namely; If he had such
light to collect by compulsory proceedings
! was q power vested in him under the
avs of this State to collect taxes, and the
office of collector being abolished, that
power would necessarily fall with the
abolished office. And to take the other
lorn of the dilemma, if such collector had
lot such right to collect taxes by compul-
ory proceedings at any time before the ex-
liration of two years next after the date of
lis warrant, certainly the act of April 18th,
6al, does not confer the power in that be-
lalf, and, consequently, the collectors ap-
pointed prior to February LIST, 1891, have
not the right to compel the payment Of
axes to them.
It only remains to consider whether the
ct Of April 18th, 1891, has provided any
nstrumentality or agency for the collec-
ion Of taxes now due to this county and
uncollected. That act, in nv
'plnion has provided no such instrument
atty or agency. Ii has created the office
II receiver of taxes and county treasurer
nd it has also created the office of collec-
or of delinquent taxes; but the duties of
he receiver of taxes and county treasurer
nd of collectors of delinquent taxes relate,
o far as the collection of taxes is con-
erned, solely to the taxes laid during this
ear and to be laid in succeeding years.
ection provides that it shall be the
uty OF the levy court commissioners to
ave prepared from the assessment lists
or the year 1891, and as shall be
ettled thereafter in succeeding years,
DUPLICATES of taxes for each hundred
or the use of the sad receiver of taxes, on
r before the LIST day of July in every year,
nd shall fix the rate of county and Door
iXes and issue their warrant to the said
hcelver for the same Collectors of de-
nquent taxes are to be appointed by the
aeeiver of taxes and county treasurer for ,
10 purpose of collecting such taxes with
'hiCh he is charged as shall remain unpaid
fter the LIST day in January of each wear. !
here is no authority whatever conferred
y the act upon either the receiver of taxes
nd county treasurer, or the collectors of [
elinquent taxes, to collect taxes now due {
nd unpaid,
| am therefore of the opinion that there
now in force no provision of law au-
iorizing the et1ectnal collection Of and
roper receipting for taxes due to New !
astle county and remaining unsolicited.
submitted, [
EDWARD G. BRADFoRp. d
There. was no discussion Of the report. &