Evening journal., 1897-06-18
FRIpAY. JUNE rs. ls97.
1T WAS WISE TO FUND.

Assembly for failure to collect the
taxes; for permitting the floating debt
to reach unusual figures. and for issu-
ing bonds to fund that floating debt It
is undeserving OF much OF this criti-
cism, because it has been hampered by
a centralized tax-gathering system
which encouraged delinquencies and
prevented even anapproximatee estimate
of the revenue which would be derived
from the duplicates placed in the hands
OF the receiver OF taxes.
When the bill known as the Five
Commissioners Act was passed in 1891
It marked the beginning Of new era
in county government It not only
changed representation, but radically
altered the financial system. For col
lectors from each hundred 1t substi-
tuted the receiver OF taxes. The fiscal
year was made in its practical opera
tion, to begin July and end June 80.
The tax levy OF each year commenced
to become available on July /, with the
beginning OF the collections.
Six years experience has shown that
New Castle county is too large, and
that contact cannot be had by the re-
ceiver's office with all the people.
For several years previous to 1891
the error lists were nearly stationary,
at the proportion OF ~ per cent. of the
levy. but since then this proportion has
risen considerably. being now probably
Is per cent The practice has been to
apportion the whole levy after the
amount Of assessment has been ascer-
tained and the tax rate determined, and
In the six years about $4,000 has been
set aside to cover errors and uncollect-
ible taxes. In that time, however, and
during the year just passed, when more
duplicates for the earlier years have
been closed out than before, there have
been allowances made Of about $127,0
To January 1, 1897, and poll taxes ex-
dnguished, May 1, Of nearly $4,000,
thus making a, shortage OF over $4,000
in that account, with no errors allowed
for 1894, 1895 and 1896, which, when al
lowed, must materially increase this
sum. The increase of delinquents has
gone on from year to year, until during
1896 over $1,000 was paid out in COM
missions for their collection.
Thus 1t will be seen that there were
two important changes necessary in
our tax-collecting system. First, more
persons authorized to collect, in order
that contact could be had with larger
number of taxpayers; and second, the
abolition Of the delinquent collection
responsible only for his collections, and
IL has been demonstrated that it brings
better results to have the duplicates
charged in full to the persons author.
lied to collect making him or them re
sponslble for thewhole amount thereof
and when allowances are claimed, max
ing Il necessary that due cause SHOULD
be shown for the credits.
The receiver Of taxes has been ver,
successful in receiving, the abatement
offering sufficient inducement to caus
about 70 per cent. Of the levy to be OF
fered to him, but the proportion OF de
linquents was very greatly underesti
mated. The effect of the act in tina
way was not foreseen, but on tn
proper setting forth Of the facts it vii
be seen that these defects should b
remedied. These methods have result
ed in a considerable debt, because ther
can be no doubt that the Levy CouI
has had balances against which
draw, on paper, but which, in fact, wer
fictitious. Its own figures have dc
ceived it, and, until a very carefl
analysis had been made OF the cond
ton, It was hardly possible to que:
its needs. More than half of the dii
bursements of this county are not
the control OF the Levy Court. Charg'
for courts. Jail. juries, elections, int
est, and many other items are fixed
law, and in the current year it has bee
those items principally which have e
ceeded previous years.
With probable shortage on accou
of errors in the six years Of from SCI
600 to $50 1000, with a floating debt
$4,000, created in 1898, and $4,000
1896 bearing per cent interest, al
the whole levies Of all these years d
tributed in credits to appropriations,
needs but common sense 70 understal
that the sensible course was to fu
the debt.
Not now understanding the com
tions OF the disbursing Of the fun
we do not criticise that, but we do L
derstand the conditions Of the resi-
and dc not hesitate TO approve the !
cessity Of getting the debt into bet
shape. 1t not only enables the lie
Court to perform its duties more I
peditiously and economically, but
saves the county credit and makes
administration of the county COVE
ment less burdensome to the taxpay
because Of the reduced rate of inter
on debt which must have been q
posed OF two ways-by keeping it flo
ing TO the discredit OF the county g
raising the tax rate; or to issue boz