Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-01-29

day" intervenes between the time of
assessing and date of making collec-
tons, hence they are missed by the tax
gatherer.
OCCUPATION OR POLL TAX.
Under the election law each voter
must have been assessed so days prior
to the election, and to have paid a
county tax 30 days preceding the cleo
ton; a tax receipt, as in Delaware, is
accepted as evidence of his having paid
his tax, and being qualified as an cleo
tor. These receipts may be had at any
time prior TO the go days limit. The
process of qualifying is much the same
as In Delaware, except in Chester county
eacn delinquent is given formal notice
that his tax is due. If it is permitted to
go by default the delinquent is returned
as an error, and while his tax receipt is
valid for two years the taxable is dis
franchised for one year. Lists of voters
and taxpayers are posted for public in
spection, and for two days the assessors
must attend at the respective polling
places to correct any errors making the
addition of any names enormously
omitted, or erasing any fictitious names
or the names of any persons who shall
have died or removed from the election
district On the 6lst day preceding the
election these corrections are returned to
the county commissioners with observa-
tons and explanations, that the latter
may take action with respect to restoring
missing names to the lists, or removing
names not belonging thereon. One
defect in the political Interpretation of
L. 10, 10 l., "a
allows the sale of tax receipts, or the
payment of one mans occupation tax
by another person, the latter receiving
the receipt also, But, under this law as
it stands, this abuse, il is affirmed, is not
authorized nor sanctioned, but it is
simply tolerated by party managers as a
custom without the question of right or
legality being raised.
HOW THE SYSTEM WORKS.
There is no person of either political
party in Chester county but who will
concede the business prudence of the
three commissioner system, nor but who
admits its fairness, justice and impair
TALLY. The financial standing of the
, county proves its economy and efficiency
as method of conducting public affairs.
PAID OVER A MILLION WAR DEBT.
At the close of the rebellion Chester
county had debt of 100000, chiefly
incurred through the war To-day the
total Indebtedness of the county is
$4,000, and the commissioners have in
hand nearly $4,000 which can be APP
piled to paying off the bonded financial
! obligations. Besides this sum the
county this year freed a toll bridge on
| its northern borders at a cost of ST., 900
and has done a great amount of other
work.
TAX RATE OF 25 CENTS.
The present tax rate in Chester county
is 25 cents on the hundred dollars, which
in 1899 yielded arevenue Of $l56,4l4.92.
The assessment is based upon a low
valuation Of the real estate, and at nc
time since the war have the taxes been
much higher, relatively. This levy is fol
county and poor taxes and it will yearly
grow less. Even while reducing this big
Indebtedness the county has been i'm
proving its property, building and main
tanning bridges, &c.
1870 BRIDES IN CHARGE.
There are 1870 bridges in Chester
county under the control and care al
the commissioners all of which are ir
good order They are in the main, bis
structures, several spanning the Brandy
wine and many crossing the SchuylSil
and other wide streams.
The system Of book keeping ant
accounting is 50 methodical in the com
missioners office that by reference to al
indexed book the history of every bridg,
from the date of its construction, and il
cost, with dates and nature of repair
and also the expense they involved car
be ascertained at a glance. This SAINT
system prevails throughout the com
missioners' Affairs. Through a system o
vouchers and duplicates one can a
short notice trace every cent of ex
penditure and learn for what purpose
the public's money was dishursed.
tmay be added that Pennsylvania
imposes state tax on bonds and mort
gaEes and livery carriages. This tax i
collected by the county commissioners
In 1890 it amounted to $36, 500. 3d.
levy of four mills being imposed upol
the money and value Of the vehicles
The county gets one-third the tOta
collected in payment for gathering stat
tax but as the law is recent one thi!
item does not enter largely into an &C
counting for the disposition of the mil
lion war debt, The details of this Law
would require too much space for news
paper article, but a study of them woul
be Of great interest TO taxpayers of Ney
Castle county 1t is only proposed her
to show the operations and advantage
of the three commissioners system.
LARGER TnAS NEW CASTLE.
The example of other counties coul
be cited equally well to show the prac
ticability of county government b
three commissioners, but Chester count
furnishes the best parallel, inasmuch n
she has larger area by nearly so pc
cent and larger population than Ne,
Castle county, while her many stream
furnishes a similar comparison for tn
expense Of bridge building, an import
ant and large item of expense.
Chester county'S example also cstat
fishes the fact that necessity does M
exist for either Il controller or a cor
+ trOller's clerk, as proper safeguards al
: thrown around the public's none
, through the auditors and unique sy.
=, TEN of accounts. One clerk discharge
all the duties Of the commissioner
r beside gathering state taxes, and til
, aggregate cost Of the commissioner
/ Office including salaries Of commi
: sioncrs, auditors clerk, treasurer an
/ uttornoy--cvery officer connected wit
. this department of the county's govern
ment-,is H6,2ll0i. This is food for ii
serious reelection Of New Castle count
tax payers;
/ Wilmington Steamboat Wharf.
= Monday night the purrhasoof Il acr
/ of laAd III the Enoch Moore shipyari g
. account of the Wilmington Sleamho
,,.,., I.l l.,