The Wilmington daily Republican., 1891-05-29
FOURTH EDITION
D. q. pRApFoRp,s OPINION.

Out by the Five Commissioner Bill
No Provision for Collecting the Out
standing Taxes.
When the Levy Court met yesterday
afternoon at o'clock the following
loplnion was read by Edward g. Brad
ford, Esq, attorney for the Levy Court
"a synopsis of which Is here given:
Mr.. Bradford said that tho General
Assembly OF the State on the 2Sth day
Iof April passed an act commonly
known as the Five Commissioner bill"
Prior to the date OF the enactment the
collection OF taxes was committed to
county tax collectors.
1t was the legal duty of each oollec-
tor. to make full payment, after proper
deductions and allowances TO the
proper officers, of the taxes commit
ted to him for collection by the first
Tuesday In February next after his APP
pointment, with exception OF dog
taxes, the final payment OF which, af-
ter proper allowances and deductions,
was to be made In March next after
his appointments; and the Levy Court
at its March meeting was required to
adjust and settle the &C.
counts of each such collector. But
while the law intended that the several
collectors should collect the taxes
committed to them so far as the same
should be colleetlble and make final
and settlement thereof by
the month Of March. The law evident
ly contemplated that circumstances
might prevent the complete collection
OF all collectible taxes with which they
were charged before the expiration of
their one-year term OF office, strictly
50 called, or before the times respect
ively limited for the payment and set
tlement OF such taxes with the proper
officers. For IL was expressly provid-
ed that mo collector, nor his execu-
tors or administrators, shall collect or
receive any tax after two years from
the date of the warrant; after that date
it shall be extingulshed."
The law intended that the collector
should have the right and power to re-
ceive and collect amy unpaid taxes un-
til the expiration OF two years next af-
ter the date OF his warrant. For the pro-
vision of law last above quoted by
plain implication declIres that until
the expiration of two years next after
the date Of his warrant such taxes IL
unpaid should not be ex
II not extinguished they
were collectible and II collectible they
were collGtlble only by the collector
whose duplicate and warrant called
for their collection or by his executors
or administrators.
Thus the collector, whose duplicate
and warrant called for the collection
of such taxes, had the right to col
lect the same at my 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 tho opinion that such
right to collect carried with il not
merely the right to receive taxes vol
rendered to him, but also tho
right to compel by appropriate pro-
ceedings the payment OF such taxes.
Referring TO the taxes now due the
county, MIR. Bradford said that these
taxes were laid prior to the present
year and their collection was commit
ted to collectors appointed either i'll
1890 or heretofore.
As to the right of the collectors to
collect those taxes now, Mr.. Bradford
said he was clearly OF the opinion that
they had no such right under the Five
Commissioner bill, that not only abol-
lshed the tax collectors appointed by
the Levy Court since February, 1891,
but terminates and ends the terms and
powers Of Office of the collector.
Quoting section Ia OF the Five Com
missioner act, Mr.. Bradford says this
provision Is of general nature, and
In my opinion, whether 1t can or cam
not have any practical application to
taxts laid for 1891, 1t clearly applies to
collectors from whom may be due
balances OF taxes laid for prior years.
The above act only intended to and
did legislate out of Office collectors ap-
pointed since February /, 1891, but also
intended to and did strip of all official
to collect taxes by collectors
appointed heretofore. and required
the latter within twenty days after the
of the receiver of taxes
ana county treasurer to pay over to
him the balance adjusted against them
under penalty OF procedure on their
official bonds.
Mr.. Bradford then quoted Section II
to show that collectors had no power
to longer exercise their functions.
That section Mr.. Bradford says pro-
VldeS that the County Comptroller
shall once month examine and audit
the accounts of the delinquent tax col
lectora but there is no provision In the
act for the examination of the books.
II Is SO grossly improbable that, ii the
Legislature intended that such collec-
tors should. Notwithstanding the aboli-
tlon OF their office. continue In the col
lection OF taxesit should have omitted,
while providing for the examination OF
the books and accounts Of the tax col
Letting officers OF the county named In
the act, TO equally provide for examl-
nation OF the books and Accounts Of
such collectors, that we find In such
omission the strongest evidence that
the Office of tax collector is abolished.
Referring to section "a, which is in
tended that the sureties bonds shall
not be einvaliGated. Mr.. Bradford says
this section does not In any manner
continue the office Of collector as es.
tablished under pre- existing law. It's
Intent Is merely to preserve a remedy
upon the the official bonds given by
such collectors.
The provisions relating to the settle.
ment of the accounts and business of
the late collectors with the proper off,
GERS " as is designated under tho pro-
visions OF this act must be construed
to have reference to the settlement
provided for In section Ia, which re.
qnires payment In full to be made to
the receiver of taxes and county treas
urer within twenty days after his ap-
pointment.
The abolition Of collector, carries
with 1t the deprivation of tho right of
the late collectors to hold or use q col
lectors seal of office, and to receipt
for any taxes now unpaid as collector.
The manifest purpose OF the act of
April 2S, 1891, was TO establish an en-
tirely new scheme for the collection of
taxes, and to forthwith abolish the old
machinery heretofore used in that be.
half.
In the opinion of Mr.. Bradford the
act OF April 1891, has provided no
agency for the collection OF taxes now