Evening journal., 1891-05-29
SAYS THEY CAN'T COLLECT
BRADFORD HOLDS THAT COLLECT.
ORS ARE POWERLESS.

Provided No InstrumsntaIity for Col
Iecting Back Taxes.
E, q. Bradford presented his writer
report to the Levy Court yesterda,
afternoon. 1t is very lengthy paper
and the following are the salient points
The Question at Issue.
The question is presented whether
there Is any authority on the part OF sucE
collectors TO collect and receipt for un-
collected taxes. | am clearly of ths
opinion that no such authority is vested
In any of such collectors The act OF
April %, 1891, abolished the Office OF
collector in this county Section Q of that
act is as follows: THAT the terms and
powers of office of the county treasurer
and collectors of taxes, who have been
appointed or elected by the Levy Court
Of New Castle county since the first day
of February, 1891, be and the same are
hereby terminated and ended, and the
said Offices IS now fixed by law are
hereby abolished And from and
after the passage of this act the
said offices Of county treasurer and
collectors OF taxes of New Castle county
as now fixed by law are hereby declared
TO be abolished 1t will be perceived
that the above section not only termin
ates and ends the terms and powers Of
office Of the collectors appointed since
the first day of February Of this year,
but In express terms abolishes the Office
Of collector Of taxes. And to remove any
doubt upon the point whether the
abolition of the office OF collector was not
| intended to be restricted to that off ee
only IN SO far as held by those appointed
| collectors since the first day of February
OF this year, the second section proceeds
IN the second sentence thereof In general
terms to abolish the office Of collector Of
taxes The concluding sentence of the
second section would clearly be wholly
unnecessary were it not intended. as
appears from the express terms, to apply
TO the Office of collector Of taxes gener-
ally, whether the official term Of one
| year had or had not expired.
Further, the above act in section Ia
| provides that "All balances of taxes as
settled and determined by the present
Levy Court as due from the county COL
lectors shall be paid to the last men
TONED county treasurer" (tha receiver Of
taxes and county treasurer) within
twenty days after his appointment.
Upon default in such payments the said
Levy Conrt shall have full power and
authority to proceed on the official bonda
of such collectors. This
provision Is of general nature, and in
my opinion, whether it can or cannot
have any practical application TO taxes laid
for 1891, 1t clearly applies to collectors
from whom may be due balances of taxes
laid for prior years
Legislated Out OF omce.
The above act not only intended to
and did legislate out of Office collectors
appointed since February l. 1891 but
also Intended to and did strip of all
official authority TO collect taxes collec
tors appointed Heretofore, and required
the latter within twenty days after tie
appointment OF the receiver of taxes and
county treasurer to pay over to him the
balance adjusted against them under
penalty of procedure on their official
bonds. That the Legislature intended
that after the passage Of the above act
the collectors should no longer exercise
the functions OF their office Is further
rendered evident by the provisions Of sec
tion II. The section relates TO the duty Of
the county comptroller ard provides that
be shall 'at least once Ia every month
inspect the books and accounts OF tie
receiver of taxes and county treasurer
and audit the same and report the result
Of said audit to the Levy Court com
I missioners He shall also at least once
in every month inspect all books and ac-
counts of the collectors of delinquent
taxes and audit the same, and report the
result thereof to the said Levy Court
commissioners The office of collector
OF delinquent taxes is new office created
| by the above act. There is absolutely no
| provision Ia the act for the examination
/ by the county comptroller of the
| books or accounts of collectors
appointed under e-existing law.
1t is so grossly improbable that,
II the Legislature intended that such
collectors should, Notwithstanding the
abolition Of their Office, continue ia the
collection Of taxes it should have wholly
omitted, while providing for the exami-
nation of the books and accounts of the
tax collecting officers OF the county
named In the act, to equally provide for
examination OF the books and accounts
OF such collectors, that we find in such
omission the strongest evidence in sup
port OF the plain import Of the words OF
the act, namely, that the Office Of county
tax collector was absolutely abolished by
the act.
Section "a is as follows: "Thai
nothing in this acs shall be construed Sc
as to vacate, annul or invalidate any
official bond heretofore given by any
officer whose term Of office is herein
vacated or ended, either as 10 the princi
pal or any surety therein, but the sam,
shall have full force aud effect an1 may
be proceeded upon by the Levy Cour
commissioners for any violation Of tn
conditions thereof until all the accounts
Of said officer aud the business of th
| said Office shall be finally and sstisfsc
I torily settled with the proper officers, a
is designated under the provisions OF thi
act But this section does not Ia an
manner continue the Office OF collector a
established Hnder pre- existing law. 1t
intent is merely to preserve q remed,
upon the official bond given BY such col
lectors.
Payment IN Twenty Days.
/ The provisions relating TO the settle
( ment Of the accounts and business of th
{ late collectors with the proper officer
"as is designated under the provisions Q
q this act" while insrtificially drawn mas
Y In my opinion. be construed TO hay
e reference to the settlement provided 10
i In section IA, which requires payment i
a full to be made to the receiver Of take
( and county treasurer within twenty day
5 after his appointment The abolition
s the Office or collector, as established
0 pre- existing law, carries with it III
; deprivation Of the right Of the late col
& lectors to hold or use collectors seal {