Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1892-02-25
.DELAwARE GAZETTE AND STATE JoURNAI-y

beyond its Jurisdiction its actions are
sel.annullng. Ii the Levy Court has juris-
uiction and power under the law to
pass on certain class of names and in
uoha lide action strikes names from the
llst the clerk is bound to follow. The
clerk oil the peace is not an assessor.
Let me draw your honor's attention
TO one or two important features of the
net OF 81. The act of '73 provided for
the dropping of names of poll taxables
who had not paid taxes for the space of
II months. That dropping for 10 months
has been abrogated by recent enact
ment. The act of '73 went beyond the
dropping of poll-taxables.
In section there is requirement in
regard to hanging up the lists including
the names and amounts of property tax
payers. Also it refers to the vouchers
appearance and the list before 1t is
finally returned.
In regard to the contention that no
matter how many names are fictitious
they cannot be stricken from the list, q
general principle Of law is that when an
act is prohibited under a penalty the
thing itself is illegal and void.
Here we have penalties for names IL
|
statute precisely, empowering the Levy
Court to strike from the list any name
not legally appearing thereon.
Now what are the duties of the asses
sor-in 1S73?-to-day?
This is the year of an annual ASSESS
ment. The law is clear as to what an
assessor should and can do. Here coun-
sci quoted the statute, persons TO be as
sessed, those coming of age, new arrivals
in the hundred, and those omitted.
These three classes outside property
taxpayers are those now assessed. No
power is given TO put Un fictitious
names or those not in the hundred, nor
those already on. So the assessor is lin
tied. He cannot put on imaginary per-
sons, nor those already assessed nor du-
plicate assessments. Now is not this
law the same as that of '73 amended2
There is q recognition in the act OF
81 of the limitations of the assessors
powers. 1t is frightful and monstrous
proposition that il there were 10000
fictitious names there is no human power
that can correct the error.
Now docs the Levy Court claim in
this answer any more right than the
law allows it-eXcept for the striking
of names from the list for which there
is extreme punishment for placing lille.
gally upon the list.
We want merely to take off such
names as are fctitious-such as are
duplicated; names already on the list; oil
those who are returned in the wrong
district.
We have found no method of purgine
the tax lists of these illegal names.
If you had great mass of fictitious
names put on in general assessment
year the mass would foster and grow
for four years and there would be nc
power to free us from the fraud. Now
ask the learned counsel TO show u.
some way to free US IRON the fraud.
cannot believe that your honor viii
put the construction on these matterl
that is commended for on the other side
Think for moment of the lamentablt
condition of the fiscal state of the count,
if although possessing power of cor
recting the list, its being and functions
intended COMPREHENSIVE for the raising
Of revenue upon just, true and reliabl,
basis--think of the lamentabc state tn,
county would be found in if the Lew
Court could not correct the assessmen
lists when errors are found Thel
, infer that the assessors are final judge
, in regard to tax rates. AS l argued thi
morning, the Levy Court Is the revisor,
, and superior body. IL was intended
, that the Levy Court should finall.
, adjust.
In regard to the registration Of voter
4 the statute requires the sheriff of eacl
county in August of general election
, year 10 deliver to the registrar of eacl
, district an alphabetical list Of names o
, all male citizens of his hundred. Thes
lists are given to the inspector'of cleo
z tons. The sheriff gets the list from tn
/ clerk of the peace, who copies il from
/, his assessment list. The list is furnishe,
: the registrar to aid him in securing al
! honest registration. While the registra
= sits he shall produce before the board O
registration the alphabetical list also tn
9 registration and voting books.
Now | do submit this Is yer
!, serious matter. While directly touch
: lug fiscal matters it indirectly affect
a the franchise. l do submit there is n
: power in this court, the superior cour
7 nor the Levy Court to correct the act
y of the assessors. cannot feel that thi
= court will ever allow that whether
a
on the assessment list.
4, 1t was close to 8 o'clock before M
:, Bradford had closed his address.
n MIR. sPRUANcE COMMENCES.
Mr.. Spruance referred to the full an
is elaborate presentation of the case b
n his colleague, that it left him very littl
@ to say, and that in his remarks he woul
have largely to 60 over the same groun
3 as did Mr.. Bradford.
1t Here the chancellor said that 1t W,
1t his desire that counsel on both sides d
k not hesitate in arguing the question I
q jurisdiction.
k So far as the past is concerned, M
Spruance continued, We have made
II true statement that the Levy Court h;
9, never placed names on the lists with Il
d exception of the cases corrected. So (;
q as to the future, we expressly state the
is no intention to do other than act o
it cording to law. So the consideration
10 putting on names in the past or Il
0, future is eliminated. We meet ar
y traverse and declare before this cou
k and high heaven, and after careful col
If sideration, deliberately, and within Il
S, strictest limits of tho law--therefol
your honor is to take it as true that th
r Levy Court intends to do nothing b
is what is according to law. The pow
n of this court, the inference is, is not
70 be called on for the future and the pas
to Reverting to the historical feature
1t the case, the speaker said the act of II!
y says the Levy Court and Court of A.
is peals, which was the full name of tn
as body at the time, shall cause to ha'
lie struck all those who shall request
lie because it might be necessary for son
IS. nnrsnns To be written off the list {