Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1892-03-03
Names Must Not be Stricken
Off the Assessment Lists.
THE CHANCELLOR'S DECISION
No Implied Power to Disfran-
chise Assessed Men.
THE INJUNCTION MADE PERMANENT

Could only Have Given Power to
Strike on by Language Equally Plain.
Special Dispatch to Gazette and journal.
DOVER, March 2.-Chancellor Sauls-
bury to-day completed his decision in
the New Castle county tax injunction
oase. The opinion is quite lengthy.
After referring to the bill of complaint
and the answer, the chancellor alludes
to the feeling of excitement raised in
New Castle county over the case, and
expresses the hope that such excitement
will pass away, and the public mind and
feeling become calm and serene when
time has given an opportunity for
rational consideration and calm rehec-
ton.
The opinion next holds the view that
the clerk of the peace has the right to
bring and maintain his suit in this court
as clerk Of the Levy Court if the allega-
tions of his bill of complaint are true
with respect to the right of the Levy
Court TO strike off names.
The opinion says: "a careful exami-
nation and consideration of the statutes
brings one to the conclusion that the
power to correct is never given in con-
nection with the power to take off names
from the assessment lists" "The power
to correct is given to the Levy Cont in
connection with the power to add to the
assessment lists and is always in context
with the valuation of property, the in
creasing or diminishing the amount of
the assessments and the adding to the
lists of the names of those who have
been omitted and determining their
assessments"
Further on the opinion says: "Now
it would not be expected that the Legis-
lature would, in 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 dis
erection. We do not think the Legisla-
ture have SO acted, but, as they have
only given the power to add names by
express language to 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 18th sections of Chapter
VIII. of the Revised Statutes, or where.
ever else they may occur, are to be
taken in this case as equivalent to the
words take off and ada or make
additions to and omissions from the
assessment lists,
On the contention that the-power and
jurisdiction to take names from the as
sessment list belongs to the Levy Court
the chancellor says: "The conclusion is
therefore reached that the defendants,
members Of the Levy Court of New
Castle county, are not authorized by
law to drop from the assessment lists
returned to it by the several assessors
of said county any names appearing
thereon, or to do any of those things
which in the eleventh paragraph the
majority of said court say they propose
and intend to do. 1t seems clear there
fore, from the best consideration which
] have been able to give to the subject
in the brief period in which it has been
considered by me, that the clerk Of
peace of New Castle county has a
special interest in regard to the duties
of his office as imposed by law in the
integrity of the assessment lists as they
left the hands of the assessor" Annexed
to the opinion is the following order:
"And now, to wit, this Goth day Of
February, A. d. 1899, it appearing to
the chancellor that William p. Biggs,
being clerk of the peace of New Castle
county and ex-officio clerk of the Levy
Court of New Castle county, has right
to bring and maintain his suit in this
court for the causes alleged and exist
ing, and is entitled to decree of this
court for his protection as such clerk of
the peace and clerk of the Levy
Court, the chancellor, after hear
ing the arguments for the COM
plainant and respondents respec-
lively, and after considering the
same, doth see fit to order, adjudge and
decree and doth hereby order, adjudge
and decree that Richard G. Bucking-
ham, James II. Clark, Andrew S. Ella
son, Isaac N. Grub, Paul Gillis, Henry
d. Hickman, David z. Hutchinson,
John w. Jolls, Samuel Kilgore, Robert
B. Simpler and Robert Sutton, Levy
Court commissioners for New Castle
county, be and they are hereby re-
strained and enjoined from striking
from the said assessment lists made, re
turned, when, and as stated in said bill
of complaint to the said Levy Court by
the said assessors named in said bill,
any names or name whatever appearing
upon the same and returned as taxables of
the said courtyard that any other names
which have been added to the said lists
otherwise than at the time and place
and in the manner provided by law in
that behalf, since the said return of the
said assessment lists, be and the same
are hereby ordered to DO stricken from
the said lists, and it appearing to the
chancellor that Richard G. Buckingham,
James H. Clark, Paul Gillis, David p.
Hutchison, John w. Jolls and Robert
B. Simpler, a majority of the members of
the said Levy Court, did and performed
the acts, deeds and things complained
of against the protest of Andrew s.
Eliason, Isaac N. Grub, Henry D.
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