Evening journal., 1891-07-24
John Mealey
VS..
Richard g. Buckingham,
eu al.

tie Jrge w. Mckee was appointed by the
Levy Court Of New Castle county col
lector of taxes for the southern district
Of The city OF Wilmington for the year
A d. 1890; and as such collector of taxes
entered n bod to tie State of De a
ware in the sum of 800, ,000 with other
persons In said bill named, as sureties,
which said bond was accepted by the
Levy Court
That a judgment, No 293 to May
term, A. D., 1890, was entered upon the
said bond in the Superior Court of the
State of Delaware. in and for New Castle
county on the 9Th day Of July, A. d
1890 against the said George w. Mckee
and his sureties.
he bond is not before me, but pre-.
sumo IL is in the usual form which may
be found in the Revised Statutes of this
state The sureties In such a bond are
of course bound by 1t for the faithful
performance OF his duty by their princi-
pal. To this extent their obligation ex
tends 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. sub
ject to deductions made by the Levy
Court for delinquents, a list of which
deliDquents Is returned by the collector
to the Levy Court. Allowance OF de-
lipquents 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 81
chapter 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
adjustments and allowances shall be
final
The complainant contends that after
the allowance of the DELINQUENT list re-.
turned by Mckee as collector his princi-
pal, and bis accounts settled in March.
it was final and relies among Other
things upon authority cited. stating
that where credit has been allowed /
public officer by the government and bi,
accounts have been settled it is not com
petent for the government to open tbs
accounts and revoke such credit. unless
il we're originally given through fraud
imposition or mistake.
Now the words 'unless it were orl-
ginally given through fraud, imposition
or mistake are very important words
and of significant import. But l do moi
intend in this or any other case to b.
governed or Influenced by any partisan
political opinion which may be urged 81
even suggested by any party. TO any
cause. Here no such questione are con.
sidered or entertained.
Here the important question Isl Did
Mckee the principal ia the bond receive
in payment of taxes on the duplicate
made out and placed in his
hands by the Levy Court sny money
not accounted for by him2 II be did the
proper judicial authorities will see to il
that he and bis sureties shall be held to
proper accountability ia respect to the
same, and at the same time be protected
against any illegal increase Of their liza
bility; but am not going into this ques-
tion now. Although it was said in the
argument on one side and assented to on
the other side that the judgment had been
entered against Mckee and his sureties
in the Superior Court of the state of Del.
aware, In and for New Castle county.
that an execution had been issued or that
anything had been done toward the col
lection OF such execution
1t will be necessary to consider such
questions whenever they more properly
arise hereafter
1t is proper and necessary that the
record and papers recorded or fled in q
public office, such as that Of the clerk OF
the peace, or the clerk Of the Levy Court.
be preserved, unchanged, unobliterated
unaltefed and In their entirety, by any
one whatever aud whomsoever.
These records and papers may or NAV
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 evl.
dence their preservation unchanged
would be proper and imperatively neces-
sarv.
Let no one therefore causelessly OF
Illegally change, mutilate, alter OF efface
them
What names shall appear upon the as
sessment list to be delivered TO the recei yer
of taxes for New Castle county for
the year 1891, is a question which does
not properly arise in this case, one over
which have no jurisdiction, one which
does not Affect che interest or liability of
the complaint in this case. l therefore
disregard it as inapplicable to the con
troversy legi imately before me-
And now to wit this 23d day of july.
A. D. 1891, it is ordered, adjudged and
decreed by the chancellor
That the restraining order heretofore
issued be discharged. except in so far as
said order restraius the defendants, their
agents, servants or employees from alter.
ing or changing or obliterating the en-
tries made by the clerk of peace OF New
Castle county upon the assessment list,
or list of delinquent taxables returned
by the said George W. Mckee, collector
as delinquents, and allowed by the said
LevyConrta delinquents to said collector
or upon the records of the said Levy
Court or upon the said delinquent list
so returned
And 1t is further ordered, sdjudged and
decreed that the defendants be, and are
hereby enioined from altering obliteratiug
or changing the assessment list or lists of
delinquent tsxables returned by the
said George w Mckee, collector, as de-
linquents and allowed by the said Levy