Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1892-02-25

them Win unlimited power 10 strike on
names.
Mr.. Lore then referred to the neces.
sity of all historical consideration of the
assessors position. The functions of
the official were reviewed. There is in
a general sense a two-fold powcr-for a
basis for revenue gathering and the
elective franchise. The assessor is an
official elected by the people and his re-
sponsibilities arc distinct from those of
the Levy Court commissioners. The
way of adding names by vouchers and
the legal requirements were explained.
The assessor, should he fail to act ac-
cording to these requirements will be
guilty of misdcmcanor. The speaker
referred TO the close legal guards placed
around. The duties OF the clerk of the
peace were rccited.
Mr.. Lore referred to tho statutes as
they existed in the beginning Of the
century the law said that name could
not be taken off the list unless the ciii-
zen shall request it and with his con-
sent. The name can be struck from tho
list only when the citizen appeared and
asked for it.
In 1925 this power is expressly abro-
gated by law. The Levy Court then not
even having the power to strike of a
name on request. In 1862 the names of
delinquents dead or removed from the
State were stricken off. All others
should be added to the duplicate list.
BY the act of 1878 the Lovy Court
was absolutely prohibited from striking
names from the lists. In 1881 the law
was amended by inserting the wording
LEGALLY" So that from the beginning
OF the government 10 the time now
quoted names could not be stricken off
unless in the cases stated
1t is remarkable stretch of the
imagination TO construe the little word
Legally the Legislature giving to its
creatures the Levy Court such extra
ordinary power.
THE EFFECT OF THE CLAIM.
The effect of the claim of the defen-
dant is practically to annul all laws of
this State providing for a fair assessment.
If this can be done at the last moment
what is the use Of all this expensive
machinery. In other words what is the
use of electing assessors if on the last
day of March the Levy Court may in
Its own sovereign discretion strike off
such names as il chooses. 1t would open
veritable Pandora box of evil upon
the people. Before he made his closing
az the chancellor's request he read the
section covering the term legally"
MIR. BRADFoRD's ADDRESS,
Mr. Lore closed at | o'clock and then
Mr.. Bradford arose. Following his in
PRODUCTION he said that the Levy Court
proposes to investigate the charge of flc-
titious and illegal adding of names and
propose in such case to strike off each
and every one found. We desire to
ascertain the jurisdiction and powers of
this court.
Now what we propose to do, unless
restrained by this court, is investigate
the lists and on finding names Illegally
placed on TO strike them off by placing a
distinguishing mark, &c.
Mr.. Bradford contnued-if an asses.
sor place $4,000 fictitious names upon
his list this would at once dcrange the
fiscal government of New Castle county
rendering 1t Immediately impossible to
make the tax rate, and causing wide
spread corruption of the ballot box
that there would be no power on the
part Of the Levy Court to correct the list
as i shall be II true list as the law re-
quires.
All l can say is if the argument on the
other side is sound IL is reproach to the
age we live in.
The speaker considered the Levy
Court an appellate and advisory body,
and that it has the right to consider
fictitious names on the assessment lists.
The Levy Court is the financial body
which superintends the revenues of the
county, the raising and the distribution
of money.
The raising of money naturally in.
wolves the making of an assessment.
The sole and direct purpose of assess
ment list is and must be the basis on
which the tax vote is made. Also the
payment of tax by citizen is a pre-
requisite to vote. but the true intent of
the assessment list is to afford basis for
taxation.
Our friends say that an assessor can
place 10000 names on list and there is
no power under the law to stay this
work. He can stuff and pad to his
hearts content. Is not this horrible
ideag II is asked that such acts get the
endorsement of the courts of the State.
The Levy Court has the power, by law,
TO correct the assessment lists. Where
there arc fictitious names is not that a
matter for correction? The Legislature
expressly confers this power. Yet
learned counsel contend that the Levy
Court could not correct these thousands
of fictitious names.
1t is the lists as revised by the Levy
Court that constitute the final and CON
elusive lists for taxation. The conten-
ton on the other side in regard to the
retention of the assessors list undis-
turbed coheres neither with law, sound
reason, nor common sense.
Opposing counsel claim that the as
SCISSORS list is not to be changed. 1t il
unappealable. But the law did, after
all, suppose he might make mistakes. 1t
provides for the assessors hanging IN
his list and afterwards for correcting il.
so the assessor sits for the purpose of
correcting his own list.
1t is ridiculous to suppose that nm
assessor cannot correct a conceded
fictitious name before he returns his list.
And this in view of the intention that
this list is intended as reliable tax
basis.
On the first Tuesday of February he
Is required to do what? to return it 10 the
Levy Court for revision. Is it suppos-
able That the court itself, which has the
power OF lining the assessor for non-at-
tendance cannot also correct?
On this Tuesday the assessor steps
out and the Levy Court steps in for all
adding, subtracting and revising condi-
tions.
The spirit of the assessment is that the
list shall be fair one, The Levy Court
arranges assessments according to right
and justice. The whole spirit of the
old law was one Of fairness and the in