Middletown transcript., 1892-12-29
Leaving 4 balance still due Of $1s,.

Leaving a balance still due OF $l3,'
CAT. IS, including errors.
"How much of this sum of $13,.
CAT. .25 is to be set off as errors is Ger.
tainly desirable thing to know, but
as above stated there is no method pro-
vided to determine it.
| NEED OF A REFORM.
"The large sum of SO, ,039.07 strick-
en- off the poll tax is a serious loss to
the county, and clearly shows that a
reform is needed in the methods OF
assessment.
"The tax levy of 1891 should have
produced from poll taxables $22, 625. 80
Therefore nearly 40 per cent. of the
poll tax levy is lost, and, in the opinirn
of this committee, this loss results
from The failure of persons to pay a
poll tax other than in a year of general
election.
{" 1t may be assumed that the same
amount will be stricken off in 1892 in
addition to the sum which will be ex-
tinguished on account of the annual
assessment Of 1892.
COMPENSATION OF ASSESSORS.
"This committee notes that the
method employed to determine the
compensation of assessors offers an in
ducement for the multiplying of names,
as each name counts an item and is
paid for at the same rate as property
items. IL is submitted that he
method is wrong, and is undoubtedly
not in accord with the statutes govern.
ing the compensation of assessors. 1t
does seem that the time employed in
the assment at the legal rate per diem
should be the basis upon which COM
pensation is fixed, rather than num-
Der of names of Loll taxables.
"This committee refers to the fact
that by the act of General Assembly
passed April %, 1881, the fiscal year
was made to end on June 80 instead
of March 81, thus extending the then
current fiscal year three months. This
committee feels unwilling to advise an
increased tax rate to meet this length
ened term, it having to provide for an
extraordinarily expensive election and
for general assessment expenses; thus it
would too largely increase the burden
of the taxpayers during the present
year.
REBATES OF TAXES.
Attention is directed to the system
of rebates in taxes, viz: per cent. if
paid before September l; 8 per cent. if
paid between September and October
81, and 5 per cent. being added after
December l. This system might be SO
modified AS to secure the larger colec-
tion of taxes when the list comes into
the hands of the collectors of delin-
qnent taxes. For, after the per
cent is added on December /, there
follows a period when no payments of
taxes are made, because the penalty
being the same for delay Of a single
day as for delay of nine months there
in no inducement to pay.
REGISTRATION AND BALLOT LAWS.
Reference should be made To the
registration and ballot laws in SO far as
their operations affect the finances Of
New Castle county. These laws
practically confer authority on sixty
persons Thirty registrars and thirty
inspectors) to contract bills which the
Levy Court must pay. There is a
wide difference in the opinions or judg-
ments of the registrars and inspectors
as to what the laws demands, as bills
submitted to this, eommittee show.
Therefore il. is suggested that these
laws be so amended that the Levy
Court have some supervision in the
contracting Of bills.
Referring again to the question of
the poll tax this committee desires to
record the fact that for the past two
years the expense of assessing aud levy
ing the same has been in excess of the
income and it is to be hoped that the
Legislature may pass some measure
whereby such result may be avoided.
'In regard to dog tax, the expense
of levying is in excess of the income;
indeed the act Of General Assembly
passed April %, 1891, makes no pro-
vision for the collection of dog tax,
nor does it provide for the collection Of
cOlurod school tax.
ESCAPED TAXATION.
tsTNho ranaiyor IF I.vas ,,,,d