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


that the right Of the late county cpllGc-
tors to collect the unpaid taxes upon
their duplicates is IN no manner impaired
by the provisions Of the Five Commits
sioners bill, was read with eager I'M
terest, and was the one topic Of public
comment last night.
The decision Of the court met with
the practically unanimous approval Of
the people. There was general re-
joicing over the fact that 10 specill SOS.
sion of the Legislature is now necessary
In order to provide for the collection oi
these unpaid taxes.
The full text Of the courts opinion is
IS follows:
The question to be decided, is whether
Israel Riding the defendant, who in Tile
month of February 1890 Was duly al
pointed collector Of taxes of Ncw
Castle hundred In New castle ccaNtv,
and his official bond given and ap-
proved, and Il duplicate Of thc assessment
of the said hundred with a warrant
thereto annexed dated on the first Tuesday
of April 1890 issued to him by the lew
court of New Castle county. has it'd
power 10 collect. for the space Oi two ycar-
from the date Of such warrant. the residut
OF the taxes uncollected by him and not
allowed rs delinquent, which according IA
such duplicatcand warrant he WAS required
to collect.
Let us first consider the principle ILL.,
volyed historically The system Of icyving
ami collecting county taxes iii the several
counties Of this state, prior to the net OF
the General Assembly, entitled IAN act Ia
relation to the levy court Of New Castle
county passed April 21th lsQl has re-
manned the same in its essential feaa ufps
since the early colonial period, and ma im-
portant alteration has been uGde III 1t
(prior to the passage Of the last mentioned
act since the enactment Of 4 aw, entitled
An act concerning the levy court clerk Of
the peace, aSsessurs, collectors and county
treaSlirers," passed February til. lsza.
and being chapter 2ISof Vol. WI Delaware
Laws.
The levy court in each u the counties
was empowered and required annually 10
settle the amounts necessary f. BE- raised
for all the local purposes for tile current
year, and 70 appartiou and lay sileh
amounts, known rs county, ROAD and poor
taxes, upon the rates ofpersnns and yiita-
tons of real and personal properly Iii the
several hundreds, rs the same should stand
upon the assessment lists rs corrected and
perfected by the said leyv court,
In the month Of February lii every wear,
the levy court appointed 4 collector t1r
n,,irad II ,,tva ~ afIiS;,i ,t,J MI
,rho,n u.as fssii,d III tIin s,;d i,,',. S3,,rt
on or before the first Tuesday IN April, Il
duplicate Of the assessment list Of tile llEl4
dred for which such collector should have
been appointed, With warrcnt annexed
noyprs and ,lttties and ,inon IN, ,,r.,i,5r
ax,,,,ifion af s,i,.l ,s.,r,.,t,t ,,r
conditioned his official bond
Eaeli collector was rpatlirCd 10 faV aver
n the ntItGnrs antborils3 hv In, y s.,,6i,.,,
i'm sa,an IN ainn,,,1t IA IA M, ,, .y.s
Satninfftsii ~ I'm WI ,IIn,ti' NE,
o,tl., ~ for II. 5iis,,.1it,, i,,fi N,
X, nm II, ~, i,, f r.
tr,isSE,ns ~ ItE8rf ya INV IT,.
III, t,rst r,,nqdi,, n Is5l,r,,,,,. III,
Ill ,it,t,gi,,t,,nf ,r5t,sti,.,,l
lfSiu,t ra,'iiraj baf,ri tLat .,.i ,,l III,
l@vv olri hayitis In ,,I III,
MINI ,f Iii *, sii5,t n fs3i, t,,y.,.
plIi.pr Mn
VIM t,,r;,, e ,t,;oo II o.,l, +. if.3,5.
cynresss'lI H. W. S'l ~, n Me-
red,iired n fn,ti.s Nj fi,f ,,stI
tlie INV e6f,f, III tba WIFI T5'ai mt.'f
MSrtI 's,,,s,i;ii5, ~ 't'ilsj'A =
III ,,,.ir,.,i. !, ~ W. iftii,' aii.i ''s'.e
raUnirat ID }aate limit all,w.,ises ~ ,Ii M
1,i,, n .,S, ,.., ~. 49, Y
II I'M rx5,r, !. 4 ,r.,i,iSI t,n,o,
tb ghg,1 i,5,5ti.,d T. II n u
rs Of Vol. FL, the provisions Of WhWh
INK If neIat,,s,,, .,,,s " ,.5f,5l,54i NJ,
under the same titlej tllt i person wHa
shall be appointed collector alidtd Whom
a duplicate aad warrant shall hP isSudtI
and delivered, 0r his executors 0r8Untiif
iStrHtDrs shall have and may i yert1sr5 itlf
tac authority and powers granted IN tHi-
act and proceed BIZ all the mean. herein
prescribed tar rhr collecting, leNSiIg and
making Of the rates required tWFuuiul ta
such warrant and duplicate batdIIett,9l.
for the -paee # TIVE ycdr, from TIC fate
of such warrant; Int da deIiHtlleueft.,
shall he allowed to any c0li8t II tNjrEt tit
Inc levy court and court 81 Appel. Wh9j
sitting Is a Court If appeal iii Mrrh IeSt
,5,,stiiYi,r 4 ~ ,i!.t...,4f &, 4 ii,,.,,,r,,5