Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-06-18

turned over all balances Of taxes and
their duplicates TO the re-
ceiycr of taxes and county treasurer, as
required by section IA of the bill. This,
he maintains, was the true meaning and |
of section 81
Mr.. Spruance's argument continued
into the afternoon session. When he |
concluded Attorney general Biggs began
the argument for the other side. A
synopsis Of his argument is as follows
The question to be decided in this case
is, did the act Of the General Assembly
entitled An act in relation to the levy
court Of New Castle county, passed at
Dover on April 2sth, A. d., 1891, deprive
the defendant Of the right to levy and dis
train upon the said property for The eollec-
ton of the SAID taxes of the plaintiff.
The only sections OF the said act that
apparently throw any light ON this ques-
ton, are sections !, ?, u and =.
The sections were quoted in full
Section | obviously deals only with the
terms and powers of Office Of the levy
court commissioners, trustees Of the poor,
coustubles and all other officers and agents
heretofore appointed or elected by the said
levy court whose terms Of office have not
yet expired, and those who may hereafter
he appointed or elected prior TO the first
Tuesday in January, A. d., lS8 without
any reference To the county treasurer and
collector Of taxes, they, the county treg-
surer and collectors of taxes, being ex-
cepted from the provisions of the said sec
ton. So that % transpose the parenthe-
sis except the county treasurer and col
lectors of taxes would leave said section
To read as follows, viz;
Sec. L. That from and after the first
Tuesday in january, \. d., 1893 the terms
| and powers Of office Of the levy court COM
tnissioncrs, now composing the levy court
Of New Castle county, shall be and the
same are hereby declared to be terminated
and ended, and all trustees of the poor,
eonstahlcs and all other officers and agents
heretofore appointed or elected by the said
| levy court, whose terms of office have not
| yet expired and those who may hereafter
be appointed or elected prior TO the said
| first Tuesday in January, a. d., 1893, shall
Guntinuc to hod, exercise and enjoy their
| said offices until their terms shall respect
| lively expire, rs Now provided by law, ex-
ctpt the county treasurer and collectors Of
taxes.
sothat section leaves the county treas
| urer and collectors Of taxes, to be dealt
with BY the subsequent provisions of the
actuf April 2|th, 1891, or leaves them i'll
the same status as fixed By law prior to
April gsth, 1891
1tsclailnrd that section . tthe quota
tons arc from the opinion of Edward G..
| Bradford, Esq, to the levy court, ON May
18th, l~Jl mot only terminated and ends
| the terms and powers Of ofiire of the col
lectors appointed since first day of tcbru-
AIRY of this year, but in express terms
! abolishcs the Office ol collector of taxes -
tnd il is alleged that TO remove any
doubt upon tie point whether the abuli-
ton of The office Of collector was not in
tended to he restricted ~ that office only
in 50 far rs held by those appointed col
lcrtprs since the first day of February of
this year, the secuud section proceeds in
the second sentence thereof III general
terms tn abolish the Office of collector of
taxes
section . provides that the terms and
powers Of office of the county treasurer
ANA collectors Of taxes, who have been an.
pointed or elected by the levy court of New
laste county since the LIST day of febru-
ary, lSJ. be and the same are hereby
terminated and ended, Ne.
Thus far this section clearly refers to the
county treasurer and collectors Of taxes
appointed or elected since the first day Of
February, ISL. II then proceeds with the
language and the said offices as now liked
by Law ARE hereby abolished
lleshall pay tuthe treasurer of the poor,
the poor tax rs follows one third part BIZ
the first day of July; one-tnird part by the
first day OF october, andthe residue, deduct
ing rs aforesaid, BY the 10Th day OF
December next after his appointment.
The Law thus contemplates that the de-
PENDANT who WAS appointed to collect the
taxes for tho year 1891, performed the
duties for which he was appointed and
was ont IF Office long before the passage
of the act of April 18th, 1891 Ills legal
liability for all taxes due the county began
On the first Tuesday Of last February, and
his surctcs then became responsible for
the taxes due the county and then re-
manning unpaid If in contemplation OF
the law his term of Office AS i collector
had expired, he was already ont Of oflic,
ana cOlld mot therefore be lcglslatcd ont