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

be matter of municipal finances has
the chief topic of conversation
ing the taxpayers of Wilmington
ing the past few days, and now
the subject has been pretty thor
[hly ventilated it is generally ad-
ted, even among members of City
|ncil and other city officials, that
Isystem of keeping the city's ASSESS
10 and tax accounts is imperfect and
Tres correction. The details of tho
em which were recently made pub
have created widespread interest
there has been general inquiry as
Dow the defects can be remedied. 1t
robable that Council will take ap-
pirate action in tho near future.
he uncertainty of the annual assess
pt and particularly the glaring dis
pancy in the figures given to Coun-
/ in 1895, when the exceptional dis
pancy of about $1,000. 600 between
city and school assessment ap-
|red, have shown conclusively that
assessment accounts are not strictly
|nrate. incidentally, it has been
|gested that inequalities have grad
III erept into the valuation of city
|perty until the assessment as a
ble is entirely out of balance, but in
tion to this the fact that the origi-
assessment books have been used
fely as exhibits and do not furnish
basis of the tax levy, which is made
by the assessors from the receiving
fks, has indicated that there is need
b Of thorough revision Of the
fssment and the use hereafter Of the
kinal books and not the collectors
licates for determining the amount
n which to base the tax levy.
puring the Inst session of the Gen
! Assembly separation of the
fes of assessor and collector for the
which are now combined in one
eial, was strenuously advocated and
movement was started to have bill
foduced to bring about this change,
/ opposition developed and the idea
abandoned for the time being.
pre is growing sentiment that the
fssment of city property and collec-
of the taxes should not be under
control of the same officers.
uch misunderstanding Of the sub
is attributable to the fact that
te is no complete statement of the
b affairs of the city published for
information of the public. The
Int publication of the statement
the unsettled taxes for the years
96, 81 and 9S amounted to $685.,
rs on July 30th, 1889, was a revela-
to the taxpayers of the city, This
e aggregate, rs was stated in con-
ion with this publication, is sub
to deductions for rebates and
5rs, but so far as the public is in
bed, neither the rebates nor the
|rs have ever been credited to the
ectors' accounts In any published
cement. No statement of the fiscal
rerns Of the city can be complete
ess it contains an exhibit of the
Hitions of the collectors accounts,
ID it is only fair to the taxpayers Of
kcity that when the annual levy is
90, aggregating over half a million
]|Rrs, that they should be informed
The end of the year what amount of
q levy has been received in cash, how
1ch has been allowed in rebates and
rat additions have been made. BY
Q ordinary methods of accounting
ere would be no difficulty whatever
preparing such a statement and the
lances thus shown to he due the col
>tors would appear as resource of
. city rs against any deficits that
|8ht exist on account of current ex-
1ses.
While it is not in the power of Coun
Ito separate the offices of assessor
II collector, the Council has full
|14ority to prescribe by ordinance
l&s and regulations touching the as
fnent and collection OF taxes and
vi enjoin upon the assessors and col
9rs any duties which may be
med necessary and proper to carry
# effect the provisions Of the city
ter touching and concerning the
Rsment and collection of taxes, and,
3he language of the charter, 'may
rec by suitable penalties any duties
- joined. Under this power dele
b to Council it may pass an ordi-
pe requiring the original books OF
Bsment to be carefully added and
n receiving books of the collectors
pared Herewith. 1t may require
Is the list of errors and delinquencies
carefully compared with the hooks
aoriginal assessment before being
tFed and may also prescribe thai
&e shall be prepared by the city
tor or treasurer and published
1pally with the statement of the
tat nj
faxes levied, rebates allowed and
rs and delinquencies claimed by
collectors and generally may make
enforce such rules as will correct
present methods.