Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1897-11-18
ADAMS TAX LAW.
Assessors Instructed Concerning Its Opera
tions-What Attorney Rodney Said.

tions-what Attorney Rodney Said.
Thirteen assessors appeared before
the Levy Court on Tuesday hoping to
receive the instructions Of the court
upon the leVying Of the next Resesa.
ment, and especially to have made
clear to them what was required OF
them undet the Adams tax bill passed
by tho Leg gislature ut it's last session.
The 13 asHessors were: For WILMINGTON |
hundred, First districr, j. d. Mccoy; |
Second district, James i. Early Third |
district. Charles Whann; BrandYwine |
hundred, James W. Green; Uhristana,
Edwin S. Ely; New Castle, John j.
Sheridan; st. Georges, a fired Steveus;
Red Lion, William Anderson; White
Clay Creek, Alfred g. Brooks; MIL
Creek, John Kinsey Chambers; Appo-
quinimink, Frank II. Lattomus, Pen
cadpr, L. Roseby McMullsn, and Black
bird, JameH A. Buckson.
William Anderson and James W.
Green, who had not been previously
sworn in, took the oath to do their duty
faithfully.
The IL assessors hoped to receive in
structions on the intricacies OF the
Adams Investment bill. hut felt rather
disappointed at what they received.
Fret, Deputy Clerk of the Peace
| Janvier read to the assessors the
sections in the old law as required by
| the law.
Then John II. Rodney, attorney for
1 the Levy Court, brought up the matter
of the new Adams tax bill. Il Will
only state" he said, "that | have not
been able to come to any. conclusion
under this law. In the frat place do
/ .at Aht,ty tho T,auu Cnnrt ohnnll tn<a
any responsibility.
Mr.. Rodney went on to show, by
reading seutiun s of chapter l, that the
only duties of the Levy Court was to
have read to the assessors certain
sections OF certain chapters, and to give
them the form OF blanks for taking the
assessment. lie said that in view of the
very doubtful construction to be put on
the Adams law he would not take the
responsibility TO instruct the assessors.
At the same time hs has had prepared
the sections OF the act referring to the
. duties of thu assesHora Outside OF hit
position Rs attorney OF the court ht
stood ready to consult with them on th'
. act.
Mr.. Rodney next pointed out som'
apparent Inconsistencies in the bill
, SAYING that some sections we're 81
doubtful that it would bB impossible
for the Levy Court or any one to con
| strue them. III read section third which
| requires that the Investment figures b
! placed on the general assessment AMI
sectinn IL which says they must b
. separate and distinct He held tina
: these two sections dur Heated the dutie
|, Of the assessors.
He referred also TO section 9 whicl
= he said was intended to exempt th
! pensy lyania and Philadelphia i Baltj
!, more railroads from paying surthe
= taxes because they already paid larg
|, sum into the treasury, but they dp no
!. pay this Sin lieu of all other ta'es.
1, | and therefore under strict constructio
!. must he assessed under this act.
= Mr.. Rodney advised the court not
!. instruct the assessors, but to let thel
Z act for themselves. AS to the form "a
:, entering the assessment he thought th'
v used about 1875. when Investments we
y taxed for State purposes, might pro'
!, useful.
y in the course of the consultation NJ
" Rodney made clear that investmen
taxed in other States or other count
should not be assessed under this act.
Parties are required by the act
make rbturn 10 buo hhhoh5oin u tnS
a. Investments, but no penalty is attach
for failure so to 40. A penalty is a
et tached for failure OF corporation office
10 to give information concerning invet
~ ment6.
Q, MIR. Rodney announced that the
,a was no provision in the act for an
d torney TO advise the assessors.
CO Assessor Whann brought up the matt
10 OF the poll tax, the new CONSTITUTE
ng requiring that the assessment be equ
ut upon all taxables. 1t was held 10 be
IN matter for tho Legislature to adjust.
on As to having legal adviser one
ng the assessors expressed the thoug
~ that the Levy Court should provi
't counsel in this matter. he thoug
&C. there was no doubt OF the as5essC
going wrong.
~ After more discussion the assesst
te, were discharged. The Wilmingt
10 hundred assessors have decide to fol
q themselves into board of assessor
Ia, which will ait at the Court Hot
nd December LIST. I'd, 4th, 9th, 18th, l4t
q 18th, 10th and 18th, to receive inform
OIL tion concerning Investments. Corpul
20 tion officers are required by the act
,ht make return on or abuut December j
Ith and their returns ars to be received
the board. The rural assessors N
also fix times for receiving inyestmt
information.
wo After the assessors had left the Lie
Court room the court held a sec
the conference with L. q. Vandegrift re
L. tive to the Dougheity case. Tbs co
~ | wiiI dafend the ANIMAL