Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1893-03-23

specihI IorroHponuence OF GGZetteand journal
Dover. March 2i,-The Wilmington e
New Castle Electric Railway bill went
through the Senate this afternoon, with
the overhead crossings amendment tackled
ON by Kent and Sussex votes still sticking
to it. The vote on the passage of the bill
was as follows
Ayes-Lacey Pyle, Records, Ross, Wat.
son, Speaker Houston-6.
Noes-Pilling--l.
Absent-McMul en-, Williams.
Mr.. Filling explained his negative vote
by saying, in effect that he did not pro-
pose to 60 on record as voting for a charter
which he did not believe would be of any
use to those seeking IL. He was of the
opinion that those who got the overhead
crossings amendment" put on this bill
did so for the purpose OF killing it. He
could not see the justice of imposing upon
this company requirement that had not
been exacted from other railway com
panies. The people of Wilmington and
New Castle wanted this railway, but he
feared this overhead crossings provision
would prevent their getting ii.
But the promoters of the bill will &C.
cept the charter and do the best they can
with it, though, of course, they cannot
come to Front and Market to make connec-
tiou with the Wilmington city system
since every one who knows the locality
realizes that there il no use of even think
ing of the construction of an overhead
crossing in place so liable already to be
congested by ordinary vehicular traffic.
THE TAX COMMISSION REPORTS.
1t was at 1890 p. nj. that portly Colonel
Martin, with his fellow commissioners
strung along behind him in Indian file
stalked into the House and announced (.
'Mr. Speaker, on behalf of the tax com
nilsson have the honor to submit a COM
munioation."
There were two reports. the COM
mission dividing evenly-three to three,
Colonel Martins name headed the sub
ecribers to one, the other was headed by
John d. Pennington. The latter wa, signed
by John u. Pennington, Il. II. Bancroft
and Daniel j. Layton; the former was
signed by Il. l.. Martin and William NJ.
Candy, but it was explained that this re.
port had been read to the ill member,
Nathaniel Williams, and cencurred in by
him.
THE PENN iToN REPORT.
Both reports are lengthy The Pennington
report, after traversing the legislation and
experience of other states, concludes as
follows.
Upon a rovIew OF the laws Of our own State
and ali examination of those Of other states
We submit, and suggest for tho consideration
OF the ueuorRt assembly, whether water craft
ar vessel property, trust companies, incomes,
exceeding such amount may be deemed
proper, which are derived from any trade,
DuslnoSs, profession or otherwise, and for the
co duct of which any tax or fee is required
other than that for special license, should
not be made subjects Of county taxation; and,
further, that the collateral Inheritance tax be
re-enacted and made to innre for the benefit
OF the county in which tits collected. We there
tore recommend;
j. rnat proper tribunal be created for an
equalization of assessments.
That, with mOdltcauons, additions and
amendments, the law OF lsIl be rc-enacted,
2trN1a flNFN nil nj
Investments which by their terms or the law
require only the payment Cf the legal rate of
interest, or less.
D. That the laws be go changed that one COM
mon assessment shall DO the basis of levying
municipal, school and county taxes,
Such laws, with the proper means of eniorc-
with favor by the Taxpayers of our state and
furnish all the relief that reasonable and fair
minded people demand.
The law of 1871. the re-enactment, of
which with notifications and amend.
ments, is recommended, provided that
there should be made liable to assessment
for county purposes
all debts secured by or due on Judgment de-
crees, recognizances, mortgages or bonds
from solvent debtors, Except debts due for
goods sold and de iyared and work or labor
done and performedl: all stocks or shares owne
by residents, Arms associations Of persons or
corporations of this State, In any bank, instl-
tuition or company Incorporated In any other
state or territory or in the District OF Columbia;
AL debts due TO resident firms, associations OF
persons, companies or corporations OF this
State by sol ent debtors residing out Of the
state Except debts due for goods sold and do
livored or Tor work or labor done and per
formedl; all Investments In securities or stocks
of other Btates or OF companies incorporates
by other states or by the United States, made
or held by residents, arms, companies 1850
Citations OF persons Of corporations OF this state
and all Investments in public loans ana stocks
whatsoever, made or h Id by residents, firms
companies, associations of persons or corpora
tons in thiS state, except in those created and
Issued by the United states and exempted
from taxation or such as have been issued by
this State and exempted from taxation.
In explanation of the reference to uni
formity of assessment the following ap
pears in the body Of the report;
We have stated that the rates upon the
persons and property listed or assessed fol
county purposes are apparently uniform and
fair IN the respective county, but 1t must no
be concluded therefTom that the lists or assess
ments in the respective hundreds In the ColIn,
ties are equally Just and fair. While this |.
true in contemplation of law, yet II Is appre
hended that mucn diversity OF opinion ant
judgment prevail among tho assessors whoSt
duty It Is to make the lists or assessments, anu
q consequence, there may be, and mos
likely are, great inequalities and injustice ii
tho taxes paid by tho residents of tho same
county upon properties Of equal intrinsic
value. The Legislature may we'll provide some
plan whereby this evil could bs remedied Of
thereby secure fair and impartial assess.
mentor all property in county.
THE MARTIN REPORT.
We have thus endoavored TO present the
salient features of the most recent taxation
systems 1 the several states and also Of til,
systems recommended by the several tax com
missions recently appointed 10y the respective
states for the investigation OF taxation, and
after a careful study OF our own Pystem WI
are OF opinion that this, with some very Sigh
notifications. is best adopted TO the condition
existing IN our State and yields large
amount Of revenue. at less expenditure ant
Wlns lie. a. 10
equally distributed than that of any othe
State.
We believe, therefore, that taxation sys
TEN which has served the state very well TO
more than hundred years and carried !
through some very trying periods In It's histor
should not be ruthlessiy tempered with or rad
ically changed, unless he necessity were NOR
apparent and real than we believe it To be a
present.
WILL GET THEIR MONEY.
Both houses adopted to day joint reso
luton. offered by Representative Harrina
ton, authorizing the State treasurer t.
borrow not exceeding $4,000 from In
school fund, to be replaced, out of expecte
receipts, by the FIRST of August The 10y
water mark of the general fund and tn
need of cash for the compensation OF tn
special constables and for Other purpose
has made this expedient necessary Their
being the desired sum at present lying i'd
to the credit of the school fund. Stat
Treasurer Burnite will be in Wilmingto
some time next week to pay off the boy:
the specific day and places to be mad
public hereafter.
ON PREMATURE PEACHES.
The revised statutes committee OF th
House met in public session this afternoon
Representative Salisbury in the chair, I
give Il hearing to remonstrauts against til
pending bill 'to prevent and punish frau
in the shipment and sale OF fruit and veg