Evening journal., 1893-03-22
DARK AND WIDE CHASM
Great Difference in the Views
Of Tax Commissioners.
NOW AsGREAT A PROBLEM AS EVER

staff Correspondence Evening JournalII
DOVER, March 22-After two years Of
waiting and two months of work the
tax commission appointed by the Gen.
eral Assembly two years ago to investi
gate the tax system of this and other
states and make a report on the best
method of equalizing taxation in Della
ware, submitted its worlr to the General
Assembly yesterday. They exceeded the
most sanguine expectations of their
friends, for they presented two exhaus
tive reports There was no minority
report about it, for three of the six com.
missioners signed each report. Their
views are so divergent that no General
Assembly will be able to bridge the
chasm.
One report recommends leaving the tax
laws of the state just as they are the
other suggests that the tax law of 1871
be slightly amended and passed so as to
tax interest bearing investments and yes
sci property.
The on-Bancroft-Layton Idea
The report of Commissioner Johu B.
Pennington, E. II. Bancroft and Daniel
]. Layton covers thirteen pages Of type
written paper
1t reviews the circumstances of 1891.
leading up to the appointment Of tn e
com mission an says:
1T is manifest that there exists 10
the public mind an impression that the
tax laws of our state are unfair aud un-
just, and need to be remodeled and ad-
justed so that the supposed or alleged OBJ
Jections should no longer remain, or that
more thorough and complete under
standing of the laws should be had.
-
with the people and the expressions
which from time to time have appeared
in the newspapers Of the state, cannot be
insensible of some at least Of the alleged
reasons why an unrest on the subject
pervades the public mind.
"rhe State of Delaware having no
other resources from which TO derive
revenues for the administration of both
the state and county governments looks
alone and must look to the taxation of
her citizens and the property within her
domain. Two systems have been
adopted and are now in force-one the
method Of securing the revenue for the
state government and the other for the
county governments, but both in reality
taxes, though imposed upon somewhat
different plans. In the one, the revenues
are derived from specific taxes on
railroads, banks, special licenses for
carrying on particular trades, &c, and the
others tax on persons, real estate and
certain personal property. AS a rule it
appears that scrupulous care should be
taken that no one subject matter should
be taxed for both purposes. In other
words, the state collects her revenue
from class of subjects and authorizes
the counties to collect their revenues
from another class, and in each case
there appears to be uniformity In the
tax imposed and collected from the same
kind of property; so that, as far as any
inequality or unfsirness may be found
under the laws now in force and govern
ing property now taxable it must be in
the administration and application by
those having them in charge aud to
whom the citizens look for a Just and
proper enforcement. 1t must not be
inferred. however, that the subjects of
state taxation are contributing to the
support of the state at an equal rate with
the subjects of county taxation for the
support of the county. An exam
ination into that would involve
much labor and time aud it
is doubted whether sufficient reli
able data could easily be obtained for
the purpose of ascertaining that fact, and
most assuredly not without considerable
expense and for which the Legislature
did not see proper to provide. And yet
If by the term equalization of taxes" is
meant, to so adjust the take, both for
state and county purposes, that each and
every citizen, whether as individuals or
otherwise shall bear an equal rate in
procuring the funds required for the two
governments then such an investigation
would be necessary"
The other Side Heard From.
The report presented over the sigma.
lures of Commissioners e. L Martin
and William NJ. Candy, and approved
by Commissioner Nathaniel Williams,
who is sick was presented in pamphlet
form. There are thirty one pages OF
references TO the. laws and report from
other states general recommendations
from eminent authorities and discus
sions on the part of the half Of the
commission endorsing the report. II
conclusion the report says:
eve have thus endeavored to present
salient features of the most recent tax
systems of the several states, and also
the systems as recommended by several
of the tax commissions recently ap
pointed by their respective states tC
investigate the question of taxation
and after careful study of our owl
system of taxation, we are of the opinion
that this, with some very slight modif
cations, is best adapted to the conditions
existing in our state, and yields largei
u amount of revenue at less expense anS
I, annoyance 70 the people, while it is NOR
equally distributed than that of am
other state
/, I'VE believe, therefore, that a tG
i system which has served the state s.
well for more than hundred years an,
l. carried it through some very tryinl
periods of its history should not be ruth
lsssly tampered with or radically change
unless the necessity is more apparen
q and real than we believe it to be a
present"