Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-06-25


gathered from all the provisions of the
act, being to provide for the more prompt
and economical collection Of the taxes,
aad for system of checks upon extrava-
gance and Misrepresentation, which might
insure prudence and probity in their eX-
pendittire,
luasmuch as ''the receiver Of taxes and
county treasurer, provided for in the act,
was required to enter upon the duties of
his office i'll time to collect and dishurse
the revenue of the year 1891, in the place
Of the collectors of taxes and county treas
nrer then in Office under the aatecedent
law, the act proceeds to abolish the said
offices, and in section . thereof IL is pro-
| Nlued THAT the terms and powers of Office
Of the county treasurer and collectors Of
| of taxes, who haze been appointed or
| elected by the levy court of New Castle
1 county slneCthe first day of February, 1891,
/ be, and the same are hereby terminated
and ended and the said offices rs now
| fixed BY law, are hereby abolished. And
from and after the passage of this act the
/ SAID uiileeS OF county treasurer and col
4 lcetors Of taxes Of New Castle county, ms
| now fixed by law. are hereby abolished
i Rut il is contended that the Language
/ employed in this section not only termi-
1 mates and ends the power and terms Of of
| flee, and abolishes the offices of the said
/ county treasurer and collectors Of taxes If
i
and whose powers and duties are deyolped
upon the receiver Of taxes and county
| treasurer provided for by the act, but in
addition reaches back to the late collectors,
| and terminates and ends all the powers Of
| collecting taxes possessed by them or by
| their executors and administrators under
the provisions of the anteccdent law
| Such u construction is entirely inadmis-
sible
IN the Light of the antecedent law ex-
| amIned above. and the whole of the
statute under consideration, the meaning
| Of this section is plain and unambignous:
4 that is to say, il terminates and ends the
terms and powers Of office of the officers
named, to wit; the county treasurer and
collectnrof laXe. who had been appointed
| or elected by the levy court of New Castle
| county since the first day of February
1 lssl.
These were the only officers wheseterms
/ and powers Of office We're consistent, or in
any way cOnllcted with the fiscal changes
| contemplated By the act and constituting
1 lis man scope and object Those changes
! were made 10 begin wilh the collection and
1 disbursement Of the taxes calculated and
4 lald by the levy court for the car 1891,
I and lhc continuance in office Of the said
county treasurer and collectors Of taxes
/ charged with the collection and disburse-
! nt the saiae taxes, was ii course fatal To
| IN the year lS3l, and it was natural for the
Legislature tOCNPress its intent 10 remove
this obstacle with such yigor and even
redundancy Of expression as to prevent
the possibility Of Doubt
This may perhaps account for the addi-
tloI Of the clause, "and from and after the
passage of this act the said offices of
county treasurer and collectors Of taxes Of
New Gastle county rs now fixed by Law are
hereby declared to be abolished, which
u evidently mere repetition Of the pre-
| eeiihS clause, which sufficiently indicated
that the chnnges Of the fiscal system went
beyond the mere change Of agents.
But however this may be, is can not be
Tor Il moment hcithat the language above
quoted reaches back to the predecessors in
office Of the sail collectors, 50 as TO de-
pfiNc them, or their executors or admins.
traitors, of the power of collecting the
residue Of the taxes unsolicited by such
collector
Il + manifest from the preceding review
of the anteeedent Law, thai a late collector,
or his executors or administrators. possess
the power Of collecting the residue of the
taxes uncollectcdb by such collector, Y not by
virtue Of the office of collector, for his
term of office has expired by the terms of
lis creation, his successor in office has been
appointed and his final accounting for the
purpose Of fixing the amount Of his in
has moi paid the sHid Indebtedness has
been had, hit because The statute has
granted him the privilege of continuing to
exercise, until the expiration Of two Years
from lis date, the powers expressed III his
warrant for the collection of the taxes
which lie has actually advanced to the
county, on which he and his suretes have
assumed. Indulgence having perhaps been
granted To embarrassed taxables on the
faith of this power to reimburse himself
for taxes advanced or assumed, BY virtue
Of the extension for another year of the
power OF the writ or warrant in his hands.
How then, even without reference to the
scope, purpose and subject matter of the
statute under consideration, and simply
hooking 70 the language of section 2, could
the words, "and from and after the passage
ai tins act the said office of county treas
ureF ami collectors of taNeS of New Castle
county, q now fixed by law are hereby
abolished, BE- 50 construed as 10 deprive
the predecessors in otliucof such collectors.
The late collectors. whose terms Of office
had already expired by the terms Of the
law creating them, Of this power of reim-
hureemcnt Of this personal right to pro-
coed under their warrant for the space of
Two years from its date
The underlying principle Of all construc-
tiun Is that which seeks the intent of the
Legislature in the words employed to ex-
press II.
When doubts arise on the meaning of
woriS, the antccedent law, the evil to be
rcne,lied and the circumstances under
which tHe law has been enacted may he
rgsofted q, for any light they may posi-
hly throw upon the meaning
There is alsoa general rule of law which
requires Tie courts to always conStrue stat
ites rs prospective, not retrospective, I'M
less constrained to the contrary hy the
riE6r Of tile phrasrnlogy
We have considered fully the antcceient
law the evil to he remetiiei is manifestly
supposed defects aud abuses inherent in
the former system Of collecting and dis
bursting the taNes Of New Castle county,
and the remedy provided BY the statute is
4 new system If collecting and disbursing
those taxes, beginning with the taxes
levied for the year ls9l.
Did amy doubts ARISE as 10 the meaning
of Ibis section. would the rules of con-
st'lltlion permit the inference that the
legislative intent in such a statute was to
reut all unc0llectcd taxes levied prior to
ls1i BY dCpriving late collectors, or their
executors Or administrators of the power
existing under nutepedeut law to collect
them, aid providing no other means for
their collection?
lini were Il possible by any ingenuity of
construction to sustain the contention that
the late collectors the predecessors in
office Of the collectors appointed or elected
bv the lew court Of New Castle county
since the tlrst day Of February, 1891, were,
AZ the time Of the passage Of the act,
entitled AN act III relation to the levy
court Of New Castle county, officers
whose terms and powers Of office were
thcfcin terminated and ended, and were
thus deprived Of the rightaf collecting any
taxes, section y Of tile act itself fGrbids
such i construction. It provides THAT
nothing iii this act shall he construed so as
t6Nacate annul or invalidate any official
bond heretofore given by any officer
whose term Of office Is herein vacated and