Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1892-02-11


"revise and correct" the assessment lists
was continued in law and exercised in
practice during the eight years between
1873 and 1881.
Since during those eight years the
absolute prohibition of the act of 1878
as to the striking the name of any per-
son whatever from the lists was in force,
II necessarily follows that this power to
"revise and correct" did not cover the
power to strike off.
What then did the power to "revise
and correct" imply9 The answer is
three-fold.
First-The power to increase or re-
duce the amount of any taxpayers
assessment. This is a purely financial
measure and the mode in which the
revision shall be made is clearly pro-
vided for.
Second-The power to transfer ir-
regularly assessed persons to their
proper districts. This is likewise ex-
plicitly provided for.
Third The adding to the lists of per-
sons omitted by the assessors. This
was very carefully provided for and, by
the anne ndment of 1881, additional safe
guards were thrown around the exer-
else of Mat power. By that amendment
the cler1 of the peace is alone and solely
invested with the power to take the
affidavits of applicants and their
vouchefs who appear before the Levy
Court.
Thel power of the Levy Court to
"revisa and correct" the lists went to
this extent and no farther. 1t still goes
no farther. Whatever may be urged for
the construction of the word "legally,'
interpolated in the amendment of 1881,
that word cannot be tortured into any
enlargement of the power to "revise and
correct" 1t must stand ON its own
merits.
Now, if it be argued that this word
implies grant of power to strike off
names Illegally on the lists-for il
obviously cannot go beyond an implied
grant and an implied power is very
different from an expressed power-it
becomes exceeding pertinent to ascer.
tain who might be, within the cognizance
of the Levy Court, illegally on the lists
since it is plain to any reasonable man
that the legislature never could have
contemplated investing the Levy Couri
with the prerogative to disfrancbise in
itsIdiscretion men whom an independent
belly, the assessors, elected by the people
ara accountable to the people had placed
on the lists.
The only persons whom we can fine
whose names might be Illegally on the
lists within the cognizance of the Levy
Court and the implication of the Law
!, re described in section 8, of the act o.
BlS7S-where the assessors and the Levy
diJourt are Joined together in the prohibi
mion against placing delinquents on tn,
niists. This section was. repealed by til,
last legislature. Consequently there ar,
rtno names now on the lists, as we rea,
vthe law, within the power of the Lew
vCourt to expunge.
There are provisions prohibiting as
SCISSORS from placing on the list
the names of fictitious persons anc
non-residents and those provisions ar
coupled-not with any grant to tn
Levy Court Of the power TO expunge-
but with penalties to be inflicted on tn
assessor.after he has been prosecuted in
court Of law and found guilty. Sucl
acts on the part of the assessors are OK
plicitly defined by the law as misde
meanors. Has the Levy Court an
jurisdiction over misdemeanors