Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1899-01-19

school directors make out duplicates |
and place them in the collectors hands |
for collection. The collectors are re-
ouired to give bond to the extent OF
double tho amount they are expected
to collect, each collector to have two
bonolsmen. As soon as the collectors
receive the duplicates they advertise in
two papers that any one paying their
tax within 60 days will receive five
per cent off. To taxes unpaid at the
expiration of six months five per cent
is added. The tax collector receives
for his duties for collecting the taxes
paid within the 60 days two per cent,
and five per cent on other taxes. In
Chester county the school tax is col
lected under the act. Under the law in
that county the assessments are made
in December. Each township and
borough elects its own assessors. The
county commissioners fix the tax rate.
The commissioners then notify the
assessors and the bills are made out
according To the transcript and notice
is sent to each taxable who has an
opportunity to appeal Land tax as
sessment is made every three years.
Appeals can be made in April. when
the transcripts are brought in. On the
first of May the assessors duplicates OF
all taxes are turned over to the county
treasurer and put in book, the names
and amounts for each township being
separate. In each township the county
treasurer advertises that he will be in
a certain place at certain time to
receive taxes. The law requires that
he shall sit in at least Is places in the
county and that his office at the Court
House shall be open all the time for
the reception of taxes. Taxes unpaid
after the first of September are made
out in books and placed in the hands
of tho constable or somebody else in
each township for collection. An addi-
| ton of 10 per cent is made to the face
| of the bill, which addition tho collector
| receives. The county treasurer is paid
| $1,000 by the county. Therefore. it
costs the county only 81, 000 to collect
| the taxes. The county has a popula.
| tion of about So, 200. The subjects of
| taxation are real estate and horses and
cattle over four years old. There is
an occupation tax, similar to the poll
tax here on from 300 to $500. Farmers
| do not pay this tax, but all others do,
and to those required to pay it, it is q
qualification for voting and must be
paid within two years of election.
Some trouble is experienced in collect
ing the tax from people who have no
property, and where such tax is not
collected, it is stricken from the books.
Churches, schoolhouses and the beds
OF railroads are exempt from taxation,
but parsonages and railroad stations
occupied by families are taxed.
In 1897 the assessed valuation of tax
able property amounted to S51, 81, 8Sl.
The tax rate is az mills on the dollar,
which includes running the Jail and
poorhouse.
| Prison inspectors have the right to
draw warrants on the county treasurer
the same as the county commissioners.
The tax collected annually amounts
to about S130,000.
There are two other sources of reve.
nue., liquor licenses and investment tax.
The boroughs receive three-fifths of thu
liquor license money, the county one.
fifth and the State one-ffth. In the
rural districts, the township receives
, one-half, the county one-quarter, and
the State, one-quarter. There arc
: about 60 hotels in the county. AL
money at interest is taxed for STATE
purposes, at four mills on the dollar
The State gives to the county three
] fourths of the proceeds, and in Chester
county this amounts to about $50, 00(
annually.
After the accounts have beer
} audited, the county commissioners pub
lish statement including the state
7 ments of the poor directors and prison
Q inspectors in three county papers an,
d in pamphlet form for preservation.
r The Investment tax law is enforce,
as we'll us possible. The recorder o
: deeds is required to send to the count
: commissioners all mortgages, assign
s ments OF mortgages, and SO forth, an,
i the parliamentary is required to sen,
s the records OF bonds. Blanks are sen
d to people having money at interest an,
a il they refuse to fill out the blanks tn
so per cent. The law forbids a mort
y gagee to require mortgagor TO pay th
tax.
0 At the close of the Civil War tn
n county had debt of over 81, 600, 00(
d caused chiefly by paying bounty to so
!, diers. On January LIST, 1885, there wa
Q debt of 1924, $50 and 81, 6l2. so in til
is treasury. On January LIST, 1891, th
r debt amounted to sS1, 300 and the ba
e ance in the treasury, $50, $685. 8S. o
Is January 1st, 1897, there was debt {
" SIT, 525, while the balance in the trea:
d ury amounted to $93, 99S. AZ. Virtual,
rs Chester county is out of debt.
The road supervisors are paid S2>p,
Vi day, and no commission is charged +,
Of making collections. The road tax
10 two mills on the dollar.
m The amount of borough and scho
ID tax collected last year on which con
mission was paid amounted to $50
re 666. Is, and the commission was sos. A
or The county treasurer's compensation
On fixed by the commissioners, with Il
ey approval of The county auditor, and
ne generally receives per cent on all wa
eel rants, his compensation amounting
rs between 50, 800 and $1,000 per year.
re The maintenance of the Jail cos
e, about seven cents per day pcr prisone
ty and the average number of prisoners
~ between 80 and 90. Some of the lol
no term prisoners are sent TO the Easte
d. Penitentiary and they cost the coun
It, about IL cents per day, but some
KIT them are self supporting. Those in 1
ny Chester county Jail are required
M work, making carpet and brooms al
he some cane chairs. Each man is {
ed signed task for O week and after til
Oh is done as a rule they do no more wo
on during the week, although il there il
nd demand for the product of the Jail til
by are sometimes permitted to make ov'
time and are paid by the pour
by which money is theirs and is paid
is them when they leave the Jail.
ect The Jail is looked after by wards
I've matron, two under keepers and c
$ a night Waterman. The warden BIT
RS. and sells all that is necessary to
cir bought and sold about the Jail.
1887 the receipts from manufactui