Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-06-04

the controller.
The order was therefore held over fo
Attorney Bradford's opinion.
IT is understood that the outstanding
credits Of the levy court approximate abou
SOL 600. These are derivable from the fol
lowing items due the county upon which
the following estimates are made
OF the $1,000 outstanding on the II
county tax collectors o. per cent esti-
Negro tax estimate. .................-.. 6ON
Old tax duplicate Judgments:
Richardson, sill Creek. .................. 9,b0a
Gibbs. Appoquinlmink. ,................. 3,tOt
hothwell, Blackbrd .......,........... l,OH
Mullin, White Clay. Observation-Disclosures. LII,
Jotal....,.... ...-.......,..,..,......s 6l 20
The amounts due by the court have been
already reported and total to about S5S, 900
In other words the courts assets at present
are above 5000 Of its Indebtedness.
Court adjourned at noon to %. m.
The full text of the opinion of Il. q.
Bradford, attorney of the levy court with
reference to the collection of unpaid
county taxes, read Thursday afternoon is
as follows:
TO the Le,y Court Of New Castle County-
GENTLEMEN: Pursuant to your request of
yesterday submit the following opinion
upon the question whether or not there is
now in force any provision of law author
izing the collection of and proper receipt
tlllB LOT taxes now due TO New Castle county
sand remaining uncolleCted.
The General Assembly of this State on
the 18th day Of April Of this year passed
MI act entitled ian act in relation TO the
levy court of New Castle county, com
monty known rs 1.-THE Five Commissoners
bill" Prior to and until the date of the
above enactment the collection of taxes
due to this county was, under the laws of
this state, committed to public officers
generally termed county tax collectors.
The law required the levy court to appoint
such collectors for the several hundreds in
February of each year and specified that
they should hold their office for the term
OF one year but that before their appoint
ment should be deemed complete they
should give bond with approved sureties
as required by law.
The law further provided that the levy
court should, after the laying Of taxes at
its March meeting, and on or before the
first Tuesday In April in every year, cause
to be issued to the collector OF each hun.
bred a duplicate of the assessment list Of
the hundred Of which he was collector.
transcribed and certified by the clerk Of
the peace with a warrant thereto annexed
1t was made the legal duty of each collec-
tor to make full payment, after proper de-
auctions and allowances to the proper
officers, of the taxes committed to him for
collection by the first Tuesday in February
next after his appointment, with excel,-
tlon of dog taxes, the final payment of
which, after proper allowances and dednc-
tions, was to be made in March next after
his appointment; and the levy court at
us March meeting was required to
examine, adjust and settle the ac-
counts of each such collector. But
while the law intended that the several
collectors should collect the taxes com
mtted TO them SO far as the same should
be collectible and make final paymentand
settlement thereof by the month of March
next after their appointment rs the latest
period Tor the final payment and settle
ment Of any of the taxes, the law evidently
contemplated that circumstances might
prevent the complete collection of all col
lectible taxes with which they were
charged before the expiration of their one
year term Of office, strictly SO called, or
before the times respectively limited for
the payment and settlement of such taxes
with the proper. officers. For it was ex-
pressly provided that mo collector nor
ms executors or administrators, shall col
lect or receive any tax after two years from
the date Of the warrant; after that date it
shail pc extingushed. And the law in
tended, in my opinion, that the collector.
notwithstanding the expiration of his one.
year term of office, strictly SO called, and
although he might or might not have
made full payment and settlement of the
amount with which he was charged,
should have the right and power, unless
removed or restrained pursuant to law, to
receive and collect any unpaid taxes until
the expiration of two years next after the
date OF his warrant. For the provision of |
law last above quoted by plain implica-
ton declares that until the expiration
OF two years next after the date of his |
warrant such taxes if remaining unpaid
should not be extinguished. If not extin- |
guished they were collectible; and if col |
lectihle they were collectble only by the |
collector whose duplicate and warrant |
called for their collection, or by his exeGu-
tors or administrators. They could not be |
collected by,a collector appointed for any |
year succeeding the year for which such |
taxes were laid, for they would not be in.
cluded IN his duplicate and warrant. Thus |
the collector, whose duplicate and warrant |
called for the collection of such taxes by
plain and indeed necessary implication,
had the right to collect the same at any
time before they were extinguished, that is
to say, until the expiration of two years
next after the date Of his warrant And /
am further of the opinion that such right
to collect carried with it not merely the
right to receive taxes voluntarily rendered
to him. but also the right to compel by ap
proprate proceedings the payment of such
taxes. But whether the right to collect on
the part OF such collector was restricted to
the receipt of taxes voluntarily paid or eX-
tended TO the compulsory payment of
taxes is 1mmaterlal, in nv opinion for
reasons herejnafte, set forth, so far as
effects the conclusion at which / have
arrived.
am informed that taxes to very large
mount are now due the county and re-
main uncollected. These taxes were all
laid prior to the present year and their
collection was committed to collectors APP
pointed either in 1890 or heretofore. The
question is thus presented whether there
IS any authority on the part of such col
lectors to collect and receipt for such I'M
collected taxes. ! am clearly of the
opinion that no such authority is vested in
any OF such collectors. The above men
toned act of April 18th, 1891, abolished
the office of tax collector in this county
Section 2 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 as 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 It will be perceived that
the above section not only terminates and
ends the terms and powers OF office of the
collectors appointed since the LIST day of