Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1892-12-29

Leaving n balance still due of Sl36l7.25,
including errors.
How much of this sum of Sl3,Gi7. 25 is
to lie set off rs errors il certainly de
sirabe thing to know, but, asabove stated,
there is no method provided Undetermined.
The large sum Of $9,0ja07, stricken off
the poll tax is a serious loss to the county,
and clearly shows hat reform is needed
in the methods of assessment.
The tax levy OF lSDI should have pro-
duced from poll taXables So 2,G25. 80.
Therefore nearly 10 per cent Of the poll
tax levy is lost and iii the opinion of this
committee this loss results from the
failure of persons To pay n poll tax other
than in year Of general election. 1t may
be assumed that the same amount will be
stricken oil in 1892 in addition to the sum
which will be cXtingushcd on account of
the annual assessment of lSD2.
CONVERSATION or ASSESSORS.
This committee notes that the method
employed to determine the compensation
of assessors, offers an induccment for the
multiplying of names as each name
counts an 'itnm' and is paid for at the
same rate as property items.
It is submitted that the method is wrong
and is undoubtedly not in accord with the
statutes governing the compensation of as.
SCISSORS.
II does seem that the time employed in
the assessment, al the legal rate per diem,
should be the basis upon which compen-
satiun is liked, rather than number OF
names of poll tnxables.
This committee refers to the fact that by
the ACT of General Assembly, passed April
2sth, iS1l, the fiscal year WAS made to end
June Both instead of March 3lst, thus ex-
tending the then current fiscal year three
months.
This committee felt unwilling to advise
an increased tax rate TO meet this length
ened term, it having 10 provide for an ex-
traordinari!y expensive election, and for
general assessment expenses; thus il would
too largely increase the burden of the tax
payers during the present year.
Attention is directed To the system of
rebates i'll taxes, viz: 8 per cent if paid be-
foro september lst, 3 per cent if paid be-
tween September LIST and October 3ist, and
5per cent being added after December LIST.
This system might be so modified as to
secure the larger collection of taxes when
the lists come into the hands of the collcc-
tors Of delinquent taxes For, after the 5
per cent Is added after December lst. there
follows period when no payments of
taxes are made, because the penalty being
the same for Il delay of q single lay, as for
delay OF nine months, there is no induce
ment to pay.
ELECTION EXPENSES.
Reference should be made to the regis.
tration and ballot laws, in SO far as their
operations affect the finances of New Castle
county.
These laws practically confer authority
on go persons, 30 registrars and 30 inspec-
tors, TO contract bills which the Levy
Court must pay. There is wide differ-
ence in the opinion or Judgment of the
registrars and inspectors as to what the
law demands as bills submitted to this
committee show.
Therefore il is suggested that these laws
be SO amended that the Levy Court have
some supervision in the contracting of
bills.
POLL TAX EXPENSE.
Referring again to the question of poll