Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-02-12
rnnrr ooMMtsstoNEns nI11.
just How il Would Operate--An Elucida-
tion of Some of the Chief Provisions.

The proposed law concerning New
Castle county, as set forth in the Three
Commissioners bill has been criticised
by those who favor it, as well as by
those opposed to it, and in some in
stances certain provisions seem to have
been misunderstood, therefore explana-
ton seems necessary.
That portion of the bill which gives
the choice of the majority of the com
missioners to the majority Of the voters
of the whole county, is certainly not
wrong in principles and that other fea-
ture giving to persons chosen by a mi
nority of the voters check upon the
acts of the majority, will as certainly
be found right in practice; the mode of
election proposed would insure with
reasonable certainty such minority rep
resentation.
But by the plan of election by dis
tricts, no one can be sure that the ma
jority of voters would always have a
majority in the board of commissioners;
nor, on the other hand, would the mi
nority be certain of representation at all
times.
1t is urged that one person to act as
auditor or controller, would be better
than three persons to perform the same
duties; but the one controller or auditor
could be elected by one party, and
would be more or less partisan. Who
would control him? The auditors to
be elected, as proposed in the Three
Commissioners bill, would represent two
parties, and board SO composed could
better guard the interests of the people
than one person would. Further, in
10 ftG-fN NY
can perform such duties more expe-
ditiously, proportionately, and with less
liability to make mistakes than any one
person can.
In the matter of rebates for prompt
payment of taxes, which all agree, is a
just principle, the Five Commissioners
bill provides for rebate of 8 per cent
on taxes prior TO September LIST, then no
more rebates. "lsn't that rather
sudden pull up?" There is a strong in
ducement for prompt payment up to
September 1st, then no change for six
months, the person who pays on the
2Sth of February, pays no more than he
who had paid on the Cd of September;
consequently the receiver would have
but little to do in that six months, and
as treasurer would continue the old
plan of temporary loans. But graded
rebate would be just and fair to those
who might be able to pay their taxes on
the first, or subsequent "limit" day, and
would bring funds gradually into the
treasury; the very slight labor of calcu-
lating the several rates of discount,
ought not to be any obstacle in the way
of the Taxpayers.
1t has been suggested that the receiver
should be entitled to per centage on
the amount of taxes collected instead of
a salary, in order to induce activity and
energy in the collection, but the plan of
receiving taxes does not require particu-
lar activity or energy in the officer; he
is not collector; he does not go into
the highways and by-ways to compel
people to come in. 1t is the theory that
such inducements shall be offered, that
persons will go to the receiver and pay
their taxes, and in practice that is the
effect of the plan. Further the receiver
is also the treasurer, and fixed salary
for services in both offices would be
more simple than to have two modes of
compensation.
When the delinquent taxes 60 into
the hands of collectors percentage will
be the proper mode of compensation,
for the collection of such taxes. In con
nection with this subject, it may be
proper to demand, that in any law re-
lating to the collection of taxes, no col
lector, nor board Of commissioners. nor
controller should have the power to dis
criminate between taxables, or to make
any distractions for political or personal
reasons. All taxes should be collected
in reasonable time or be extinguished
February 4th, 1891. N. w.