Evening journal., 1892-02-24

The Court of Chancery raconvened at
3 o'clock yesterday afternoon The
chancellor informed Mr.. Bradford that
when he WAS ung he was In the habit
Of dealing with men who expressed them
selves strongly and to the point.
THE WORD CORRECT.
Mr.. Bradford resumed argument a. 80
o'clock. he said: II contend that the
Levy Court has the right Co the assist
ance Of the assessor, and the power to
correct.
Chancellor-"Let me ask you a ques-
ton. Do you mean to say that the word
correct implies the right to make add
lions and snbtractionsT
Bradford-"Strike off names; there is
no question as to putting them on. The
Levy Court may strike of Thomas and
put on John II the name Thomas is ap-
piled to living person whose name Is
really John. The purpose Of striking the
word Thomas from the list Is that the
name shall represent a taxable. namely.
John Smith. Isn't Thomas q manner
Certainly A fictitious name is a name.
When they drop Thomas from the list
they drop name from the list, and a
fictitious name
Chancellor-"HoW would they ascer.
tain that factT
Bradford Through q consultation
with the ASSESSOR The correction will
make a true name on the list Where is
the distinction between striking of a
fictitious name and dropping the name
Thomas. When the Lsvy Court In the
case supposed dropped the name Thomas
it dropped a fictitious name from the
list."
Ohancellor-"S h is q common name
How woul they ascertain it.
Bradford-"By the best means ct com
maud. They strike the name OF to make
the assessment list strong, sound and
reliable There is no earthly difference
II 1t were not so there would be an In
consistency.
II submit to you that up to the pas
sage Of the act of 1873 the assessment
law was to produce A genuine, true as
sessment list. There could not be any
dispute OF the power of the Levy Court to
strike of fictitious and illegal names.
"By the provisions Of the act Of 1878
it was made unlawful for q Levy Court
In any Of the counties of the state or any
member TO drop from the asses ment re-
turned by the assessor the name Of any
person. Not no name but the name Of
any person. While shall contend and
urge budl Auin case IeAlll - 70 DC QtClNtu
under the &C. Of 1878, as amended Ia 1871
yet l submit to your honor that even II
the act Of 1878 had never been amended
the Levy Court would have full power 10
strike from the list fictitious names.
think / can show TO your hsnor that
that power was passed by the Levy
Court even after the passage Of the act
of 1873 and before the act OF 1881 IN two
different ways. II the clerk Of the peace
has to pay $40 to the person he illegally
leaves of and the name Is fictitious,
who is to push the case against
him2
by the amendment Of 1881 the Legis-
IL ure intended to allow the Levy Court
to strike off a mass Of fictitious names.
In 1881 the Legislature repealed the fine
against the clerk Of the peace. It is my
opinion that the clerk Of the peace shall
place on his duplicates the names just as
they are given to him by the Levy Court
after they have corrected them from the
books returned by the assessors. Under
the act Of 1873 be would have to put
them in the duplicate as returned by the
assessor, because the Levy Court did not
have the right to strike from the list
any names.
"But the amendment Of 1881 allows
the Levy Court TO strike of all illegal
names Then the prohibition upon the
clerk Of the peace was removed. II that
were not so Il would be drPree Of folly
inconceivable. By the word legally Is
shown that the General Assembly recog
nized the Levy Courts right to strike
names on The clerk has nothing to dc
with 1t. He has simply to make duplicates
Of the lists as given to him by the Levy
Court. he sTears that he will faithfully
perform all Of his duties with fidelity
his duties as prescribed are to observ,
the orders and rules of the court in al
things relating to his Office. The assess
ment list at the end OF March Is final an,
conclusive and It does not lie in tn,
mouth Of the clerk Of the peace to ques
tion It. BE is bound to obey the orders o.
the Levy Court"
Chancellor.-"Suppose the clerk Of tn
peace is indicted for the violation Of bis
oath by leaving of all the names re.
turned by the assessors, and put on thl
100 names given him by the Levy Court
Bradford-"If were the Judge / woul,
instruct the Judge to scquit him"
Chancellor Suppose the Levy Court
puts on all the men Of Appoquinlminl
hundred in the Fifth ward and leaves OF
all the men In the Fifth ward, would /
be the duty Of Mr.. Biggs to put thOs
names In the duplicatef'
Bradford 81 would say no III th
Levy Court violates the law that does no
confer upon the clerk Of the peace tn
power to make an assessment. Let M
call your attention again to the act o
1881 The act Of 1878 provided for tn
dropping Of delinquents. That has beel
repeated by the act Of 1891 But tina
dropping of goes far beyond that.
Section OF the act OF 1878 provide
that II the assessor refuses to place am
name on the list which is duly proved b.
vouchers, or places a fictitious name Of
he shall be guilty Of a misdemeanol
and pay a foe Of not less than slO0 no
more than $500 The same law apple
to any other person who places such
name on the list The law so stood upoI
the statutes until 1881. Now what is IL
law as amended In 1887 1t says that n,
name legally placed on shall be taken of
and the assessor shall be guilty Of mis-
demeanor II he puts a fictitious name Of
,he list and shall pay foe OF from $40
to $500. Ne fnd in that law the sever
penalties for such offenses
ut has been suggested that the assesso
may be punished but the name canno
DO striker from the list. When the lsv
imposes penalty against an act the &C
itself is illegal and can't stand. The Law
is elementary. Il is admitted. Here W
have In this statute amended In 1SS