Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1892-03-10

'.'h eiiab tHt power 10 correct Is never
given IN connection with the power nto
take Off names from the assessment lists.
The power ITO correct is given to the
Levy Court in connection with the power
TO add to the assessment lists and Is always
n context with the valuation of property,
the increasing or diminishing the amount
OF the assessments, and the 'adding' to
the lists the names Of those WHO have
ments.
When the Legislature has provided for
the dropping or taking from the nssess-
1ment the names ofany persons that should
not be thereon IL has shown that it knew
now TO use apt and express words for that
purpose. And it has always indicated with
precision the very names which should be
taken on and never left il bv any direct
provision of law, TO the discretion. judicial
or otherwise OF any person, or body of
persons to determine what names should
be dropped from and what should remain
on the assessment list, and that this should
be so is easily seen when we consider how
serious the function of taking the names
OF persons from the assessment list may
be, i'll relation to the elective franchise,
more serious far than the function of add
ing names to such lists. because if q
name should be added improperly, it can
only give such person the rghtto vote If he
is qualified to do so, under theconstitution
the exercise of the elective franchise by
law; but II persons name should be inn
| properly dropped, his right to exercise his
constitutional elective franchise is entirely
| eXtingushed.
Now il would not be expected, that the
Legislature animated with Just regard of
| the fundamental rights and liberties which
they are bound to protect, would. in the
| view of the matter, carefully provide for
and protect the rights and duty of adding
| names to the assessment lists, and then
leave it TO the general power of correction
given to the Levy Court to drop names at
their discretion.
so acted. but as they have only given the
power TO add names by express langIIagcto
that effect, SO they have only given the
| power to take off names by the use of
language likewise explicit and express.
We do not think, therefore, the words
correct and add and 'make additions
and corrections in the 9th and 12th sec
tions of chapter of the Revised Statutes,
or wherever else they may occur, are to be
taken in this case us equivalent to the
words take off and add or make addi-
tons to and omissions" from the assess
ment list.
| Now as to the second ground for the con-
tentlon, that this power and jurisdiction
to take names from the assessment list be
longs to the Levy Court-the majority of
the defendants say that il is conferred by
implication by the insertion of the word
illegally" in the 9th section of the act of
1881. We quote again the part Of said Sec
ton referred to:
"Section @. BE il further enacted as afore-
said that it shall not be lawful for the
Levy Court in either of the counties of this
state, or any member thereof. to take from
the assessment returned to the said Levy
Court by any assessor the name of any
person legally appearing thereon" Vol.
XVl., Laws of Delaware page 306.
The Levy Court of New Castle county is
not, in any legal proper sense of the term
court, Judicial body known to the Con-
stitution as part Of the judicial system
of this State, and possesses no judicial
power us recognized in such Consttu-
ton or Judicial system. II is com
posed of q certain number of free
holders of the county who exercise some
few quasi judicial functions and powers,
but for the most part powers and func-
tions which are no greater or essentially
different from those purely ministerial.
The powers and functions of the Levy
Court are derived from and are clearly de-
fined in the acts of the Legislature. They
are truly statutory. The Levy Court
possesses no inherent or original powers.
Its functions and powers are defined and
limited by statutory law. They are thus
entirely limited and circumscribed.
Let us consider the state of the law in
regard to this matter of assessments and
the duties of assessors and Levy Courts
as prescribed thereby.
The office of assessor is created by law,
and the duties attaching to it are carefully
defined and described. lie is elected in
and for u comparatively small district,
presumably from his knowledge and ac-
quaintance of and with persons and prop
erty therein.
| la tt,t t1.n srak l. T.
own knowledge and information in max
ing his lists and valuations, and then he
must expose the same in five public places
i'll his district for examination, and after
wards he must sit at Il convenient place
and times prescribed by law to place upon
the lists those who in che manner provided
by law prove their right to be so placed.
The provisions of law prescribing his
duties are exceedingly precise and strin-
gent, and II he obeys them, the lists made
by him Will be as accurate and fair as
human agency can make them.
lie is then required to return them to
the Levy Court, and so careful is the law
that every one who has the right to be
assessed shall have the opportunity that il
again provides in the express words fol
the Levy Court adding to the lists the
names of any that may have been omitted
BY the assessor and prescribe with particu
larity for the mode and manner in which
again note that there is no authority ex.
pressly given to the Levy Court, or to any
body to take from the lists so returned any
name whatever, and no method or manner
OF doing so is stated or described.
At the time Of the passage of the act OF
, 1881, there had been for eight years on the
, statute books q law that required the col
lectors Of county taxes In the several coun
ties of the State to give notice of sitting.
at certain times and places for the collee
ton Of taxes. And that when any such
, collectors should make return at the propc
time to the Levy Court of delinquent lis
Of poll taxables accompanied by Oath that
; he had conformed To the requirement o
, the law stating therein specifically i
] should be the duty OF the Levy Court e
i make allowance to said collector of deln
i quentS so returned by him, and that "thi
names of such delinquents should b,
, dropped from the assessment lists by tn,
= Levy Court, and shallnot be placed thereon
I again for period of II months from ant
= after the date Of such allowance. III,
+, 9Th section Of the act OF April 9th, 1873
, also provides THAT ii shall not be Lawful
= for the assessor or any Levy Court upoI
! the personal application OF any one o.
2 otherwise TO place upon the assessment il
/. any hundred the name of any person who
, having failed to pay the county tax assessed
. against him or her for the preceding yea
7 was returned and allowed as delinquen
until after the expiration of the lively,
y months from the time such allowance a
delinquents was made blythe Levy Court.
= So that, at the time Of the passage of th
= act of 1881, the law pointed out with ex
/ ceeding precision tho, names which snoulC
9 be dropped by the Levy Court from thu
assessment list, and which during pre-
I scribed period should not legally appea
i thereon. II is to.be observed that the dut,
cnjoned on the Levy Court to drop thes