Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1895-09-12

Taxes Assessed Last April by the Road
Commissioners of Christiana Hundred
MAY Be Collected by the County Receiver
Upon Any Land in That Hundred at That
Time, Notwithstanding Its Subsequent
Incorporation IN the City of Wilmington.
William s. Hilles has rendered an
opinion respecting the right of the
county receiver to collect road taxes
levied on real estate embraced within
the territory which was admitted to the
Seventh ward last spring. The ques-
tion was referred to him by the road
commissioners of Christiana hundred
and some of the citizens of the annexed
district. Following is synopsis of
his opinion:
By section Of the act entitled An
act to further amend the act to extend
the boundaries Of the city of Whining
ton, which includes part of Christiana
hundred, the city is given jurisdiction
over the territory acquired and the
rules and regulations of the city apply
to the territory.
By section it was provided that
the real estate thereby added TO the
city should be subject to municipal
assessment provided that during the
first five years it should pay one fourth
rate and during the second five years
one-half the city rate.
THE above embraces substantially
all the provisions of the act. BY sec
ticn ID, chapter GO, Revised Code, it is
provided that the road commissioners
shall annually before April LIST view the
roads and bridges in the respective hun
dreds which are chargeable to the hun
dred and shall give the overseers direc.
tions respecting the time and manner
of repairing the same, that annually in
April they shall meet and ascertain
what sum of money is necessary for
roads and bridges and calculate the
rate thereof per ceutum on the dupli-
Gates of the hundred which shall have
been approved by the Levy Court in
March and shall lay road taxes accord
ingly.
By section ID, chapter 26, volume
10, Laws of Delaware, the road COM
missioners must deliver their warrant
to the receive of taxes before June LIST,
For the purpose of this discussion
will assume that all requirements have
been accurately and strictly observed.
The question as to whether the re-
celver can collect taxes levied on real
estate embraced within territory added
to the city by the above act is one so
far as | am aware of first impression
and the determination of it is attended
with no little difficulty. must con
Tess when the question was first sub
mitted to me was of the opinion that
the taxes could not be collected, which
opinion was based on the principle that
in all local taxation there must be
some benefit to people of the locality
not common to all people Of the State,
and that the Legislature, whose au-
thority so to act is unquestioned and by
whose authority alone the taxes could
have been imposed having removed the
land in question from any possibility
of participation in benefits, must there.
fore have implicitly relieved it from
bearing the burden of the taxation. If
it We're possible that the taxing power
should be in all cases just the above
would be my opinion but upon further
consideration and thorough inyestiga
tion of the matter | am satisfied such
is not the case. As it is necessary that
assessments should be made in order
that the amount of taxes should be prom.
erly apportioned some time must be
fixed by law in which such assessments
shall be made and completed. By our
law the assessment is to he made and
the road tax levied annually in Arril.
This fixes the liability of persons and
property for taxation for the year.
10 use the language of the court in
the case of Shaw against Dennis, 'in
the imposition of taxes exact and mi
tial justice and equality are absolutely
unattainable. Ii we attempt il we
would have to divide one YEARS. taxes
upon a given article of property among
dozen different individuals who own
ed it at different times during the wear
and that would be almost as far from
the desired end as when we started,
The proposition ia ethiopian and the
Legislature must adopt some practical
system.
This practicable system has beer
found to be the one to be indicated
Every person therefore is to be taXec
for the year upon his land estimated a.
of the time Of the assessment and az
cording to its valuation at that time
Subsequent changes cannot be noticed
until another assessment. Periodical
assessments, il they produce injustic,
in one case, may be corrected in til,
next and the reason that on the Who'll,
they are likely to be fair is sufficient /,
warrant their being sustained. There
fore the district in which the land i
located at the time of the assessmen
determines where the tax is to be pait
and this is not altered by the fact tina
the lines may be changed subsequen
to that time but prior to the callec
ton Of the taxes. | am Of the opinion
therefore that the taxes assessed ii
April by the road commissioners d
lChristiana hundred may be collecte,
by the receiver Of taxes upon any LAM
in the hundred at that time notwith
standing its subsequent incorporation i
the city Of Wilmington. .