Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1899-08-24

of city property and in levylng and col
lecting the city taxes. The insutiiciency
of these methods and the dangers that
attend them have been pointed out,
and attention called to errors that have
occurred, resulting in almost certain
loss to the city 1t is evident that
this has followed from disregard of the
laws and the failure of the city officials
to observe the directions contained in
the city charter.
The charter requires an annual
assessment of property and preseribes
thht it shall be made according to
certain rate in and upon every hundred
dollars of the estimated value of the
property assessed, il sold for cash, and
SO pro rata 1t does not follow from
this provision of the charter that real
estate shall be assessed at its selling |
price, but the market value OF city
property is made the basis of the |
assessment, and the rate liked by the |
assessors must conform thereto, both as
to separate properties and as to all
taxable real estate in the city. This
rate may be the full cash value or any
fraction thereof; but it must be
uniform and apply to all properties
alike. 1t is, therefore, already a
violation of the charter to assess at
$1,000 property that would bring at
fair public sale not more than 81, 600;
or to assess at $40, 600 property that
would readily command $50, 000 The
opinion is freely expressed that this
inequality exists, in great measure,
throughout the present assessment,
and that complete and equitable
valuation would make very material
change. The remedy lies chiefly in a
faithful observance of the law by the
assessors, who are by both the letter
and the spirit of the charter required
to canvass the entire city annually, in
order to ascertain the condition of the
assessable property, diligently inquire
as to the true value thereof, assess the
property according to a uniform rate,
and to make a full and fair return to
the Board of Assessment, Revision and
Appeals, composed of the President of
City Council, chairman of the finance
committee and the building Inspector
Every facility has been provided for
the ascertainment by the assessors of
the separate properties in the city,
their location and the owners thereof.
The Department of Engineering and
Surveying was created years ago, apd
among other work it is required to
make up books showing the situation
and dimensions of each property, the
number thereof, and the name of the
owner. This record is constantly re-
yised and completed annually, as near
as practicable to the date of the conf
pletion of the annual assessment. In
this department there is also Regis
try Bureau, created for the special
purpose of collecting information to
aid in making the annual assessment,
wherein all conveyances of property
are required to be registered.
The Board of Revision, Assessment
and Appeals has ample powers delegated
to it under the charter to exercise
supervisory control over the assessors,
land shall cause them to make Q
faithful, full, fair and complete assess
ment of all the property in their re-
spective districts liable to taxation. '
The board is further empowered tt
'adopt such rules and regulations al
they may deem expedient to produces
fairness, equality and completeness o
assessments" and may examine tn,
assessments while the assessors ar
making them, and cause the assessor
to conform to the rules and regulation
prescribed by the board. After tn
assessment list has been completed b,
the assessors and delivered to the board
The board may revise, alter, or add an
assessment before the same is final
settled, and upon appeals being mad
from the decision of the assessors tn
board shall determine and do "whai
ever may appertain to justice an
right. !"
In addition to the powers conferre
upon the Board of Assessment, RI
vision and Appeals, the charter give
to Council also the authority to enjoi
upon the assessors additional duties
the matter of making assessments,
well as in the collection of taxes, an
Council may enforce these duties
suitable penalties.
So far as the charter provisions al
to be considered, they are sufficient f
all purposes of assessment and if the
provisions were complied with by Il
assessors, the Board of Assessment
Revision and Appeals, and I'll
Council, the assessment of ci
property would stand the test of Il
most rigid examination. The fact tn
the city assessment is unreliable al
imperfect, aud the valuation
property contained therein ridicul
by every taxpayer conversant with t
true value of real estate, is due
neglect on the part of the city ofiicii
to discharge the duties in respect
the assessment imposed upon them
the plain provisions of the 81
charter. No attempt appears to ha
been made, either by Council or I
Board of Assessment, Revision a
Appeals, to direct and control
assessors by ordinances and regulate
for that purpose, and the assess
have been allowed to follow their o
inclinations. They have natura
adopted the shorter, easier and !
laborious method of copying the asse
ment year after year, adding Their
the new buildings as they have co
to their notice.
The most inexcnsable neglect of d.
however, in connection with the asst
ment, is the omission to add
assessment lists or books made up
the assessors and ascertain the age
gate amount thereof. The record
out on these books is the only assc
ment record known to the law, a NJ
is manifestly the duty of the Boaro
Assessment, Revision and App
to take from this record and from n
other, the figures forming the bash
the tax levy. The charter, "
minutest detail, provides for the
5pection and revision of these list
books and for the final determinat
of the assessment of all city prope
The charter further provides: 81
assessments being so settled as af
said, the said board shall, on or ne
the first day of June. lay the 81
before the Council of Wilmington,
shall, without delay, determine
whole amount of money necessary tt
raised for the use Of the city by t;