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


that the levy court looks to him for
guidance in questions of law, yet, after
a careful perusal Of the opinion sub
submitted by him to the levy court on
Thursdayssafternoon we are still uncon-
WINGED that the Five Commissioners act
has anything to do with the status and
obligations of the eX-collectors of
county taxes. Mr. Bradford cites Sec
ton Of that act to uphold his conten-
ton that it wipes out not only the ex-
listing collectors but their predecessors.
That section reads;
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 liked 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.
Commenting upon this, Mr.. Brad
ford lays stress upon the concluding
sentence of the section, which he holds
''would be clearly unnecessary were il
not intended, as appears from its ex-
press terms, 70 apply to the office Of col
lector Of taxes generally, whether the
official term Of one year had or had not
expired" But this strikes US a strained
Interpretation, and one that if accepted
must be accepted as applying just as
fully to county treasurers whose terms
have expired. Itseems to US To need only
this logical extension of Mr.. Bradfnrd's
application Of the language quoted to
show the fallacy Of the Interpretation
he seeks TO put upon it.
Another point upon which Mr.. Brad
ford lays great stress is the provision that
"no collector, nor his executors or alt
minstrators, shall collect or receive any
tax after two years from the date Of the
warrant: after that date it shall be ex-
tinguished' This is the provision to
which we have before referred which
clothes the llectors--through the
indulgence Of the levy court--with a
quasi-existence for one year after they
ceased to be collectors in fact. To
me that this permissiye power goes
e extent of continuing the collec-
in office one year after their terms
e expired is to assume that the law
ntemplated the concurrent existence
two collectors in each rural hun
dred and four collectors in Wilmington
hundred. This, Of course, is untenable,
The collector is the man in office; the
custodian Of the seal; his predecessor
whose term has expired and who has
surrendered the seal is an ex-collector
and, being out Of office cannot be legis.
lated out. Nor is his status affected by
the abolition Of an office which he does
not hold, any more than is the status of
an ex-county treasurer affected by the
abolition Of that office. This is the
common sense view of the matter and
we doubt not that some members of the
New Castle bar can put it into legal
phraseology as reconcile as that em-
ployed BY Mr.. Bradford
Let us group together some extracts
from the law which seem to bear most
directly upon the questions at issue;
Revised Code, chapter :, section l9-The
levy court in each county shall, In the
month Of February in every year, appoint
collector for each hundred. BY subse-
quent enactment two collectors are "a be
appointed for Wilmington hnndred
sec. 10 In case q Cnlieetur4ie, or rGioNc
from the county, or he incapable ii lra
ceeding in the collection Of taxes ana tic
suretles Of such collector, dr. their exeGli.
tors, administrations, tnakrap Plieationfn
the levy court for relief the said court may
appoint some citizen Of the hundred t0I-
lector in his place for the residue ni tue
term.
Note the words "f1r the residue Of
the term not for one year after That
term has expired.
Sec. q. At themecting in March in every
year, the levy court shall examine adjust
and settle the accounts III the collectors.
making all Just allowances. and the atl-
justlnent and settlement shall 81 iiual
Now, turn to chapter IL, section Z,
and We learn what these accounts ara
that are, in the contemplation Of tie
law, 70 be finally adjusted and settled
in the month Of March:
See, i Every collector Shall ray IL the
county treasurer the c0uHty tdX, as fol-
lows 0ne-third part BIZ The rst day 0f
July; one other thirl bart tn lie iirSt div
Of October: and tho residue alter !CiIfiai@
ing commissions and delimtjieueicS hy The
first Tuesday af February next after his
appointment.
Here are two or three more selections
from chapter IL Of the Revised Code.
See. /. A Collcctoraf taxes shall L0ld It'll
office for tht tcrm If ono yplr.
sec, 2. Before his appointment snail br
deemed complete, he Shall give huhd To
the state e delaware, WIFI 1t least two
sureties, being ireehulders If the county.
to he approved by the levy court III a
penalty 70 be determined hr SAID court
1nd g. he, Is hegrlN ~ can bn a5eeN,AHed,
double the amount which such collector il
required 10 collect
= See. ;. His death shall not affect his It'd.
biliv but his powers shall deynlve upon
his 8erut0r or administrator
rec. Is No collector, nor his executors
or administrators shall collect or rege! Ne
aliE tax after twn years from the datcof
tho warrant; after that date il shall he eX-
tih4Mshed
see, %. No collector, during lis term#0f
office nor until BE- yh4ll have fully &c,
counted Tor I'LL taxes il was Fiji. duty 10 CIT
leci shall pc elected or appointed l6Vy
court commissioner county treasurer.
trustee Of the poor inspector Of hun
dred coroner or sheriff
We have cited enough, we think, Ia
show that Mr. Bradford rests his con
tantlan mainly upon d single implied
provision, in disregard Of several much
stronger expressed provisions Of the
law CertalnlY thc.e exnressed -.