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


the contention that any villainous as
SCISSOR can put name on the list and il
put there it legally appears there, Is it
possible they think so?
In '73 there was great risk, but the
law as II now stands is merely against
court taking off the names legally ap-
pearing on the list.
We don't claim the right to deal
recklessly or carelessly with the lists.
At $50 p. m. court adjourned to 10
O'Clock yesterday morning.
The chancellor was the first person in
court yesterday. lie was seated several
minutes before the time of opening court.
Winnie awaiting the appearance of counsel
Judge Wales and the chancellor INDUCED
in what was apparently avery pleasant and
interesting conversation.
All available seats were occupied by 10
o'clock. great deal of interest was ex-
pressed in regard to Mr.. Bayards expected
address.
Senator Gray and Mr.. Bayard appeared
n few minutes after 10 o'clock. They wero
accompanied by John II. Nicholson of
Dover. Mr.. Spruance and Mr. Bradford
Immediately followed.
MR.. sPRUANcE CONTINUES.
Mr.. Spruance continued argument yes
tcrday morning. sass.
The chancellor asked the question
whether the Levy Court of New Castle is
one Of original jurisdiction, or is it COM
posed of levy courtmen whose powers and
duties are circumscribed by law.
The chancellor asked that Mr.. Spruance
and the other counsel bear with him in his
repeated questions.
Mr.. Spruanee pleasantly expressed the
hope that the chancellor would not refrain
from putting questions to him (Afr.
Spruance) ON the ground that the speaker
WAS less amiable than Mr.. Bradford The
latter gentlenans amiability is worthy of
emulation and imitation. "Ill try to
added.
MIR. sPRuAvcE's ADDRESS.
At the time of adjournment on Tuesday
Mr.. Spruance said / was attempting to
ahow by section 6of the act Of 73,amended
by that of 81, that the construction we
commended was just and was the right one.
wish To remark first that the provisions
Of the old law upon the points in conten-
ton have never been repealed. Laws
have been passed that modify them
III their general provisions, but the
older laws upon which we rely for the con-
tention-the question of the Levy Court
taking off or adding nanes-those laws
have never been repealed. For instance
the provisions defining the classes of per-
sons annually assessed. The Revised Code
1 chapter H., section 3, has not been
| changed. There alone is the sole source of
the assessors making an assessment.
The question is. what are the powers of
Levy Court under the prior statutes as now
modified. The three classes mentioned
have not been enlarged or diminished
except ill regard to the ~ months delin.
| quent clause, which has now been taken
away.
Section of the act of '73 prescribes a
new and only mode by which Levy Court
/ pnntd arf rafs ,.l L.. Al l..
assessor--by personal application and proof
OF right to assessment. These provisions
| are substantially as they exist to-day. By
the amendment of '8l the prohibition
against taking from the list any name APP
| pearing thereon was stricken out of the
act wholly and some ten lines added the
| restriction of Levy Court is modified and
the prohibition inserted. Before the act
Of 70 they certainly had no right to take
from the assessors list and il they had
done so it would have been illegal. The
amendment Of 81 while it expressly for
bids taking from the lists names Of any
persons legally appearing thereon the
limiting of the prohibition is the taking
| off names.
Mr.. Spruance continued in asserting
that the amendment emphaticnlly em-
powers the Levy Court tc take from the
lists the names of any persons not legally
appearing thereon.
BY the act of '73, as it originally stood,
as we'll as it stands amended there are
numerous specific penalties imposed on
the assessors for putting fictitious, &C.,
names on the lists as to none of which the
language is stronger in legal effect than
that touching delinquents.
Tho latter part of section imposes a
penalty on the clerk of peace for not pac
ing on the duplicates of any persons found
ON assessors list. Opposing counsel main.
tains that the Levy Court had no power
to take off names because the clerk OF
peace was required by law to copy all the
names originally on the assessors list.
How is the Levy Court to discover
whether names are fictitious. The assessor
has returned the names. The Levy Courl
sits as court of original jurisdiction tc
try appeals within its jurisdiction. The
members are clothed with certain powers
to summon the assessor. lie must attenc
and answer OH oath. The court has power
to examine witnesses. They have all the
powers OF court of referees. 1t may b,
said by some that these powers look extern
siye, and the court may fall into error ii
its decisions. But they have the aid OF
counsel. l do not think the court would
be culpable fol. a simple mistake. They
could no more be held responsible for ai
error in Judgment than could be you
honor in making decision.
There is no Inherent difficulty in tn,
Levy Court pursuing the duties which il Il
necessary for them TO complete.
In closing MIR. Spruance made d genera
review of his argument. He insisted tina
the amendment OF 81 was not restrictiy,
but on the contrary rather an enlargin,
one rs compared to that of '73. Mr.
Spruance claimed that the Levy Court ha
clear right to take off the: list lsucl
names as are illegally put ON. lie deniet
that they intended to do anything else bu
what is right. The counsel of court is al
honorable, upright man, who would di
sooner than do anything wrong.
MIR. Spruanee then took up the idea o
the padded lists. He thought the tern
padded suitable term. The Levy Cour
Mt any rate cannot make any estimate OF
errors OF delinquent list unless it has tn,
rights of examination, revision, &c.
happen to know that the present re
ceiyer Of taxes has refused poll taxes ex
cept upon personal application of the per
, son. lie politely declined. The men
names were on the list. He was within
the law. 1t has been decided on the othe
hand that lie need not make these exac
tons in regard to poll-taxables. Actin
, strictly within the law it is perfectly com
petent for him to turn over the receipt
duly signed and sealed for as many fic
, titious persons OH that list as he likes whei
the moneyis offered. We want to guar
against the truly good receiver as well a
the bad one from falling into this trap.
do not find here NOR in the registration
Office nor anywhere along the line o
county officers any check offered unless
be in the power Of the Levy Court to act.
, AS to the Levy Court S jurisdiction. Flo
many years the senate OF the state of Ne,
I York set court of appeals. The name
not inappropriate. IL was originally til
/, | levy court and court of appeals. The
: have large powers, to summon and ea
anime witnesses, &c Judicial element
enter into some OF their doings. To b
| eur,. IL ia nf limited iuris1icfi,,n n la