Evening journal., 1892-02-24

THE CHANCELLOR ASKS A QUESTION.
Chancellor--"Th question ask Is this.
Ia the levy court Of New Cestle county.
OF Is It not, court OF original jurisdic-
tiou or Is Il composed Of men whose pow
ers and duties are defined by statuteg'
Mr.. Spruance did not reply. He went
on with his argument;
The provisions Of the old law were
never specifically repealed. They have
been modified, that is all. The law
which defutd the persons who could be-
put on by the assessors has always stood
without mo i6sation 10 any way. Sec
tiOns 2 aud u, page s.. OF the Revised
Code, confer all the powers Of the as
SCISSOR TO make an annual assessment
These and other similar provisions have
never been rep. aled, What Ne are 10
consider Is WIZ. are now the duties frd
powers Of the Levy Court with those
notifications. The classes have not been
enlarged or diminished by these monihca-
lions, except possibly that change which
made 1t unlawful to put on the list for
twelve months after, any man who had
been returned dellDquent.
The law OF 1873 prohibited the re-
moval Of any name. The law Of 1873
prescribed a new mode by which the
Levy Court could add names-by personal
application and proof OF right to be as
sessed II so remained to The present
time.
by the amendment Of 1871 the prohl
bition found In section Of 1873 against
taking from the lists the name thereon
vas stricken cut Of the act. Then lines
were substituted making It unlawful for
any name to be stricken of legally ap-
peRring thereon.
"This limitation implies that they
should thereafter have the right 70 take
from the list the name OF any person H.
legally appearing thereon. When you
tell an officer that he shall not take FROM
the list any name legally appear
recognize the right to take of
the name that appears thereon
illegally. Under the law Of 1873
the assessor could not put on fictitious
names. duplicsted names OF persons not
living in his hundred, or delinquents.
Aud yet that very act contained the pro.
vision that the Levy Court should not
take off the name Of any person. And
yet from 1873 to 1881 IL was the custom,
without question: to strike of the name
Of any man who within twelve months
had been allowed.
Gentlemen Of the Levy Court. had
you followed what would have been my
advice, you might have been jerked up
don't believe that the Legislature Of 1881
was ignorant that this provision led 70
fraud. Thoy knew It and removed II. Il
was no accident that the word legally
found It's way into the act
Under the law as it stands the clerk
Of the peace must copy the lists as re-
turned 10 him by the Levy Court, and
not IS returned by the assessors. The
act, altogether, must speak for itself, bat
its meaning must be found within the
four corners Minor proviSions muat not
be suffe red to defeit the main object oil
the act. The act Of 1881 was meant e
restore to the Levy Court the power oil
supervision which IL enjoyed prior to
1918.
LET the Levy Court take from tn,
lists as returned by the assessors al
names illegally appearing thereon. But
Il was never the intention of the law e
impose a penalty upon the elerh
Of the peace for not putting OF
name that had been left
of by the Levy Court. The books thai
90 to the collector must be duplicates Of
TIE lists as settled by the Levy Court.
There cannot be two llsts--one returned
by the assei sor and the other by the Levy
Court 1t was never the meaning of the
law.
IF you take the section literally ami
expel common sense you would be led
into absuroiiies. II is not beyond tbs
possibility for some politician to surrup
titiously put on a lot Of names Our
learned friends will contend that they
must stay there. It is neither sensible
nor reasonable.
THE statute allows the Levy Court
when setting as a court OF appeals, 20
act as & court Of jurisdiction. They have
power to swear and examine the assessor
and witnesses. They are fairly represen-
tative men, and under the statute
the acourt Of original and exclusive
Jurisdiction. don't think they ought tC
be punished for simple mistake. Thel
can no more be held for an error Of iudg
ment than could your honor. The assessor
must have personal knowledge Of ever,
man he puts on the list. There Is M
difficulty in making the inquiry which Il
Is their duty to institute and c Dmplete.
EARTH Is NO PLACE FOR THEM
81 assert that this Levy Court has no In.
tention to do wrong or act unfairly
Fraud cannot BE- presumed believ,
them to be honest men. Their attorne,
Is q man who would as soon die q
do a dishonorable act. pray my Learned
friends on the other side TO name us
way for purging the assessments. How
can they make any calculation In fxinl
the tax rate if they cannot Investigate
the listsi
ANY man would do for his own part,
what he would not do for any ether.
know that the present recsVer Of take
has refused TO accept taxes except upoi
the personal appearance Of the thxabler
rendered the taxes Of three persons an
he refused to receive 1t, requiring thsi
personal appearance A decision Of th
Superior Court has made 10 options
with him. There Is no check to frau
or hlnderance II we do not find 1t In tn
I Levy Court The Levy Court was oriE gin
ally the Levy Court and Court o
, Appeals Il has powers aud dutis
into which jurisdiction enters, but
J is very limited IL has jurisdiction o
tax levies and assessments. In the exer
else Of thess powers no court has tn
right to enjoin them.
No INJUNCTION APPRnHEEDKD.
s'The assessment shall not be liable {
be called In question elsewhere than 1
the Levy Court. We deny that you hsv
the right to interfere with the legs
duties Of the Levy Court. You may no
I call into question the lists after they hav
been finally settled and determine
upon. We are respecting the restraining