Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1899-08-10

We print, on tho first page Of this
issue, another interesting article on
the assessment methods and other
features of the financial system of the
city of Wilmington. 1t is, well worth
perusal and careful consideration.
The evils, that are pointed out by
these articles are not the result of cor
ruption or costly mismanagement by
the city administrations OF past years,
but rather of the system itself. 1t is
an sntiquated system, and has been
practically unchanged for fifty years.
As is shown, one great deficiency is in
the method of making the city ASSESS
ment, which has not been reformed or
amended In any important particular
since Wilmington was created into a
city. Methods that worked with COM
plete satisfaction fifty years ago are
not suited to the Wilmington OF today.
That the assessment evil is one of
serious import will readily be seen by
comparison. As we have already pointed
out, there is now, and always has been,
an inequality in assessments. Some
properties are assessed too high and
others too low. And no human agency
can simplify this matter or deal out
absolute equity. But some approach
ito equity, coupled with due regard
to the steady increase of the city's
growth and prosperity, may be reached
by little effort. A change in the
system of assessment, with this object
in view, is one of the city's imperative
needs.
For example: In 1879, the assessment
OF real estate in the city of Whining
ton for the purposes Of city taxation
was s25, GAS, 915; in the present year,
1899, it is S39, 545, 302. The increase is
about GO per cent.
Since 1872 the population of Will
inington has more than doubled so has
its manufacturing and mercantile bust
ness; the revenues of the Water Depart
mont and the consumption of water
have increased more than 100 FER cent
SO have tho expenses Of and the attend
ance at the public schools. In fact,
the growth and increase of the city
along all lines has increased more than
100 per cent since 1879, and yet the city
assessment has increased barely 60 pei
cent.
Here is discrepancy that should
not exist, and, as the entire expenses
of the city government have also in.
creased more than 100 per cent since
1872, 1T is manifest that the failure o.
the city assessment to keep pace with
this increase imposes an unjust burden
OF taxation upon all properties that to
day are assessed to their full worth OF
more--as many are-and let's off with in
adequate taxation the many properties
that are assessed below their real value
The time has come, therefore, whel
there should be a more intelligent ant
practical system OF city assessment
than the present one. Fifty years ago
the man who collected the taxes coul,
readily make the assessment also. HI
had personal knowledge of about al
the properties within the city limits
and plenty of time to do all the work
As the task, increased, the city wa
divided into two districts, and tw
men did the work between them. Thi
is the only change that mas been made
1t is now urged, and with weight
that the tax collectors will have dutie
enough, and sufficient compensation a
present rates, in merely collecting tn
taxes; and that the assessment shout
be delegated to others. More tina
this: That some intelligent and practi
cal system of assessment should be ere
pared and put into application on
that will aim at equality as well a
completeness; one that will not allo
a large amount of improved or unin
proved property to escape its ju.
burden OF assessment and taxation,
the injustice Of other properties tn;
may be assessed properly or at rates {
high as to be out of all proportion I
real value. ..
How shall this reform be effected
This is question for tho serious col
sideration of the taxpayers of wilmin,
ton between now and the next sessit
of the General Assembly.
Folly of Paternal Government.