Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-07-02

the year 1890 and were improperly and
unlawfully returned to this court by
the collector receiving the same as de-
nnquents, and as such were allowed by
Tins court and their names stricken from
the assessment list, in ignorance that their
taxes had been duly paid, and thereby a
gross fraud was perpetrated by such col
lectors upon this court to the prejudice of
the taxpayers of this county and
WHEREAS, By reason OF the fact that
said fraud was not discovered by this court
until after the last day of March, 1891,
grave doubt has existed whether or not
after that day the names Of the taxables so
unlawfully returned as delinquents could
be reinstated on the assessment list and
included in the tax duplicates for 1901; and
WHEREAS, In order to remove all such
doubt by judicial decision, the case OF
Philip Q: Churchman, taxable of this
county who duly paid his poll tax for 1880
and was unlawfully returned as delin-
quent IN 1871 and as such stricken from
the assessment list, was brought to the at
tention of the superior court of the State
OF Delaware for this county on the 18th
day of June instant, on an application by
MIN Tor q writ of mandamus to compel
the members of this court to continue his
name upon the assessment list OF this
county for 1901 and to cause his name to
be entered upon the tax duplicate for said
year; and
WHEREAS. Upon the application of the
counsel in said case and the representation
by them of said court of the great import
ance of having an early and final decision
OF the case, as practically controlling the
action OF this court touching very large
number of taxables whose cases were
similar to that of Mr.. Churchman, it was
ordered by the said superior court that the
case before It should be heard by the court
Of errors and appeals at its term in June
instant; and
WHEREAS, The said case SO reserved was
duly presented to and argued before the
court of errors and appeals at its said term
in June instant, and the said court was
respectfully but strongly urged by the
counsel in said case to decide the same at
such an early day as would enable this
court to determine whether or not 10 re-
instate on the assessment list the name of
Mr.. Churchman and the names of all other
persons similarly situated and enter their
names upon the tax duplicates to beissued
on or before the LIST day of July, 1891; and
WHEREAS The court of errors and APP
peals finally adjourned without rendering
any decision in said case or intimating
any views touching or concerning the
same; and
WHEREAS, This court can only infer
from the adjournment of the court of
errors and appeals under the circum-
stances, without taking action in said case,
that the court of errors and appeals enter
tanned doubt as to the proper disposition to
be made of said case or was not prepared to
decide the same; and
WHEREAS, 1t is Of great Importance to
the taxpayers of this county, in the event
of favorable decision by the court of
errors and appeals upon the application Of
Mr.. Churchman, that the names of all
other persons similarly situated should be
found duly entered in the tax duplicate
for 1891 in order that taxes for said year
may be collected from them; and
WHEREAS, In the event of an unfavor-
able decision by the court of errors and
appeals upon the application Of Mr..
Churchman no Inconvenience or harm
can result from the entering on the tax
duplicates for 1891 of the names of persons
similarly situated, as in that case the taxes
appearing against such persons could and
would beproperly allowed as errors; there
fore,
Rssolyed, That all of the names included
in the schedule appended hereto be and
the same are hereby reinstated on the
assessment lists and continued thereon for
the year 1891, and that the same be forth
with entered on the tax duplicates for said
year; and
RESOLVED further, That all collectors who
have so improperly and unlawfully re-
turned as delinquents taxables who duly
paid their taxes for 1890 be charged in
their settlement with this court with the
amount of taxes so received and unlaw-
| fully detained.
To this was appended several thou
sand names.
A representative of THE GAZETTE
counted over the first two and one-halt
pages Of names. They numbered about
f73. OF these rs were colored men.
This was the first ward alone. Some
idea therefore of the cool brazenness OF
the demand may then be judged.
The Democrats were taken aback.
The wholesale audacity Of the Repub-
lican demand would have been anus
ing and indeed half compelled their OPP
ponents' admiration.
But when it was realized that the
Republicans had openly agreed to
throw over any advice from the court
OF errors and appeals and themselves
take the bull by the horns-when they
openly admitted the levy courts own
laxity in failing at the proper time to
investigate and take action and correct
errors-when they openly admitted that
grave doubts rightful,y exist as to
whether any names can be legally
added to the dupe list now that the
legal date of March last has expired
when the Republican committee who
framed the strange set of resolutions
too openly indicate therein that it is a
political exigency that drives them to
this hurried action-and finally with
.ts
ances with the implication that which
ever way the court may ultimately
| decide 1t is just as well to put the
several thousand names on the list
there surely could be nothing for The
Democrats to do.
The minority was powerless. 1t was
| a position identical with that of the
historic Police Commission distribution
of places when Messrs. Wiley and
Jester made their slate Of the Forty I'M
mortals, and then as they reached the
place where the honorable position Of
city dog catcher came up, turned to Mr.
Lawson and CURLY inquired whether
he would like to have his man fill that
post.
Commissioner Eliason, however, was
on his feet right away. He straightly
demanded reason for this hasty action
The court in regular session had soberly
and on the advice of its attorney, Mr.
Bradford, left the settlement of this
question with the court of appeals He
clearly indicated, independent of that
action, the distinct illegality of the con-
templated procedure and the heavy fine
which such action would impose on the
head of anyone adding single name to
the duplicate list after March.
Commissioner Grub emphatically
endorsed Nh. Eliason. Chairman Buck.
ingham yielded his seat to Mr.. Clarke
and sought to uphold the resolution.
Mr.. Sutton vigorously condemned the
proposition contained in the resolution
| uIt il not money Won want :, he said