Middletown transcript., 1891-07-02
A NEW DEPARTURE.
THE LEVY COURT CAN ONLY PLACE
NAMES ON THE LISTS IN MARCH,
YET 1000 ARE PUT ON IN
July

NAMES ON THE LISTS IN MARCH,
YET 1000 ARE PUT ON IN
Il JULY.
| At the meeting Of the Levy Cour
Tuesday the following preamble ant
resolutions were adopted They ex
plain themselves.
WHEREAS, 1t satisfactorily appear
to this court that large number o
taxables of this county, including thu
persons whose names appear In thu
schedule appended hereto, duly paid
their taxes for the year 1890 and were
improperly and unlawfully returned
to this court by the collector receiy-
ing the same as delinquents, and %
such were allowed by this court and
their names stricken from the assess
ment list, in ignorance that their
taxes had been duly paid, and there
by q gross fraud was perpetrated by
such collectors 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 re-
instated on the assessment list and
included in the tax duplicates for
1891 and
WHEREAS, In order to remove all
such doubt by judicial decision. the
case of Phillip @. Churchman, a taxa
BILE Of this county who duly paid his
poll tax for 1890 and was unlawfully
returned as q delinquent in 1891 and
as such stricken from the assessment
list, was brought to the attention of
the superior court Of the State Of
Delaware for this county on the 18th
day Of June instant, on an applica-
tion by him for a writ of mandamus
to compel the members of this court
to continue his name upon the assess
ment list Of this county for 1891 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 rep
resentation by them of said court Of
the great Importance of having an
early and final decision Of the case,
as practically controlling the action
of this court touching a 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 reserv-
ed was duly presented to and argued
before the court of errors and appeals
at it's said term in June instant, and
the said court was respectfully but
strongly argued 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 to
re-instate on the assessment list the
name OF Mr.. Churchman and the
of all other persons similarly
and enter their names upon
the tax duplicates to be issued on or
before the 1st day Of July, 1891; and
WHEREAS, The court Of errors and
appeals finally adjourned without
rendering any decision in said case or
intimating any views touching or
the same and
WHEREAS. This court can only in
fer from the adjournment of the
court Of errors and appeals under the
circumstances, without taking action
IN said case, that the court Of errors
and appeals entertained doubts as to
the proper disposition to be made Of
aid case or was not prepared to de-
eide the same and
WHEREAS, It is OF great Importance
TO the taxpayers of this county, in
5he event of a favorable decision by
;he court of errors apd appeals upon
5he application OF Mr.. Churchman,
hat 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 ,un-
favorable decision by the court Of
errors and appeals upon the applica-
ion of Mr.. Churchman no inconveni-
,nce or harm can result from the en-
;ering on the tax duplicates for 1891
If the names Of persons similarly
as in that case the taxes ap-
,earing against such persons could
md would be properly allowed as
errors therefore,
Resolved, That all Of the names in
,luded in the schedule appended
hereto and the same are hereby rein
tated on the assessment lists and
thereon for the year 1891,
md that the same be forthwith en-
ered on the tax duplicates for said
rear and
Resolved further, That all collectors |
sho have so improperly and unlaw-
ully returned as delinquents tax
lbles who duly paid their taxes for
800 be charged in their settlement |
With this court with the amount of |
axes so received and unlawfully de-
aimed.
To this was appended several |
thousand names.
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