Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1899-07-20
TAX RATE CHANGES.
New Laws Raise the Taxes IN Some Sections
of tho Oity.

of thu Oily.
During the past few days Tax Coll
lector Thomas S. Lewis of the Northern
district of the city has received numer-
Gus inquiries from people owning prop
erty in the Highlands and Eastlake
districts relative to their bills, which
show that the taxes are higher than
ever before. In some instances it is
nearly double what it was last year,
and there was report that it was the
result of recent legislation which had
not become public.
When Collector Lewis was seen Tues
| day by reporter of the Gazette
| he said the assessments and collections
were being made as the law directs,
| the laws affecting lowarate' districts
\ having been amended at tho extra ses-
sion Of the Legislature in 1898, when
| two acts on tho subject were passed,
one being approved on April 9th of
that year and the other on May goth.
The act approved on April 9th was
entitled IAN act to classify certain
lands within the city of Wilmington
for the purposes of municipal taxa
tion," and provided that the asses.
sor of each assessment district
of the city shall, after completing
the assessment, mark in his ASSESS
ment book opposite the property
of each taxable used for farming or
agricultural purposes lying in portions
OF the city undeveloped CT opposite any
real estate of taxable lying in por.
tions of the city undeveloped the word
rural and upon property so returned
there shall be assessed and collected
one. half of the rate of city taxation
for both city and school purposes that
shall be assessed and collected upon
other real estate within the city.
Tho act subsequently passed, as re-
ferred to above, was entitled IAN act
to classify real estate for the purposes
of municipal taxation and to exempt
certain, lands from municipal taxation
within the city of Wilmington. II
provided that 1T should be the duty OF
the Board Of Revision, Immediately
after the annual assessment, to classify
the real estate in such manner as to
discriminate between rural or suburban
and tho built-up portion of the city,
and certify this to Council before the
first day of June in each year, and il
shall be the duty Of Council, in deter
mining the ratio of taxation for each
year, to levy ajax upon rural or sub,
urban property equal to one-half Of
the city rate.
The act also stipulated that all marsh
land and upon which no houses arr
erected should be exempt from taxa
: ton. Such marsh land is also exemp
!, for 10 years when filed in and used fol
manufacturing purposes.
According to these acts the following
territory has been placed ON the half
rate basis: The Highlands district
Q which was on the quarter rate basis
Eastlake, north of Twenty stree
$ and south of Thirty fifth, which was a
T one third; between Thirty fifth stree
. and the city line, which was one
! quarter; from the west side of Wood
! lawn avenue to Fifth street, to Green
I hill avenue, to Lancaster avenue, to tn
r city line, and one or two other SINAI
tracts.
o In the Highlands district and
q portion of Eastlake the rate is doubled
!. while in acportion of Eastlake the rat
r Is changed from one-third to one-hali
t This increases the taxes in the High
a lands and Eastlake districts, Will
d there is no change in the South Wi
t mington land, which was on the hall
n rate basis before. In section of tn
Silverbrook district bounded by WOOD
y lawn and Greenhill avenues and Fift
d and Seventh streets, there is re
It duotion. The tract was taken into TIL
q city in 1885 and placed on the quarter
/. rate basis for 10 years, and as thei
d was no legislation on the subject j
d 1895. it went on the full.rate basis
t, that time and remained so until 10,
y year, when the new laws give it a hal
rate taxation.
a The new acts became operative las
10 year, but the assessments under whio
IN the collections are now being mac
N we're the first under the new order
I'd things, hence the inquiries which a
Ks now being made.