The Wilmington daily Republican. (Wilmington, Del.) 1890-1902, 1891-07-01
FOURTH edition
DIsFRANcH1sED TAx-pAYERs.I

Do Placed Upon the Assessments and
Tax Duplicates by the Levy Court
Democratic opposition-SD.0 900 TO DO
Saved to the County.
One of the most intensely interest
Ing sessions OF the present Levy Court
was held yesterday afternoon. During
the noon recess the Republican mem
bers held caucus and agreed upon O
course OF action to be pursued In re-
gard to placing the names of some
1000 persons upon the assessment
books and tax duplicates who had paid
their taxes and yet were returned by
the collectors as delinquents.
As soon as the court was called TO
order at Q o'clock Mr.. Clark, Of Red
Lion. handed clerk Ellason the follow
Ing string OF whereases and resolu-
lions, which were read.
Whereas, It satisfactorily appears
TO this court that o large number of
taxables Of this county including the
persons whose nance appear Ia the
schedule appended hereto, duly paid
their taxes for the year 1890. and were
Improperly and unlawfully returned
TO this court by the collector receiving
the same asdelinquenta, and as such
were allowed by this cQprt, and their
names stricken from the assessment
list, ip Ignorance that their taxes had
been duly paid. and thereby o gross
fraud was perpetrated by such oollec-
tors upon this court, to the prejudice
Of the tax payers 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,
eighteen hundred and ninety-one,
grave doubt has existed whether or not
after that day the names of the taxa
bles 80 unlawfully returned as delin-
Quent5 could be relnstated ON the as
sessment list and included In the tax
duplicates for eighteen hundred and
ninety-one: and
Whereas, In order to remove all
such doubt by judicial decision, tho
case OF Philip @. Churchman, q taxable
Of tbis county who duly paid his poll
tax Tor 1890 and was unlawfully re-
turped as delinquent In 1891 and as
such stricken from the assessment
list, was brought to tho attention OF
the Superior Court OF the State OF Del
ware for this county on the 18th day
June instant, on an application by him
FOR writ Of mandamus TO compel the
members OF court to continue his
name upon tho assessment list of this
county Tor 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 repre-
sentatton by them OF said court of the
great importance of having an early
and final decision Of the case. as prae-
tically controlling tho action OF this
court touching a very large number
OF taxables whose cases were similar
to that Of Mr. Churchman, it was or
dered by tho Superior Court that the
case before 1t 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 Ap-
peals at it's 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 to
relnstate on the assessment list the
name Of Mr.. Churchman and the
! names OF all other persons similarly
situated end enter their names upon
the tax dupllcates to be issued on or
before the lat of July, 1891; and
Whereas, Tho Court of Errors and
Appeals finally adjourned withoutren-
derlng any decision In said case, or In
tlmating any Views touching or con-
corning the same; and
Whereas, This court can only infer
from the adjournment of the Court of
Errors and Appeals, under the clrcum-
stances, without taking action in said
case that the Court OF Errors and APP
peals entertained doubt as to the prop
or disposition to be made OF said
1nca ~ rvaa of rea r,a,.aI 10 InotIa II, =
same; and
Whereas, 1t Is OF great Importance
to the tax payers OF this county, in the
event OF favorable deaision by the
,, Court OF Errors and Appeals upon tho
application OF MIR. Churchman, that
tho names Of all other persons similar
| ly situated should be found duly en-
tered 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 unfay-
orable 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
lagainst such persons could and would
DO properly allowed as errors; there
fore,
Resolved, That all OF the names In
cluded in the schedule appended hero
to DO and the Same are hereby rein
stated on the assessment lists AM
continued thereon Tor the year 1891,
andstlat the same he forthwith entered
on the tax duplicates for said year;
and
Resolved further, That all collec.
tors who have SO Improperly and I'M
lawfully returned as delinquents taxa.
bles who duly paid their taxes for 1891
DO charged IN their settlement with
this court with the amount OF taxes 30
received and unlawfully detalne /.
With tho resolution were the names
OF 1000 odd poll taxables who had pait,
their taxes, held receipts for tho same,
but still were returned ge delinquents
and Mr. Clark Immediately made a
motion that their names be placed up.
on the assessment lists. The motion
was seconded.
The action came like n bombshell to
the surprised democrats. They look.
| ed at each other. Hickman was absent
and there was no one to give advice.
At last Mr.. Sutton who by the way Is
the best speaker on tho Democratic
side began to accuse the Republicans
| OF trickery. He said the case was now
pending in the Court OF Errors and Ap,
peals. Tho Case of churchman he un,
derstood to DO a test case and thar
court is bigger man than the Levy
Court.
Chairman Buckingham reminded Mr..
Sutton that this had nothing to do
1 with the Churchman case.
Mr.. Sutton said all who voted for the
resolution may do SO; he would not
until the courts sanction II.
Mr.. Eltason opposed the resolution.
II 1t Was adopted II would be going