Evening journal., 1899-01-27

published.
Section 5. That it shall be the duty
of the cashier or treasurer OF any such
bank, savings institution, savings fund
society, trust company. or other Lank
ing institution or association. on the
first Monday in January Of earh year. to
cause to be forwarded to the auditor
of accounts, a certified list OF the
names Of any person. co-partnership
or corporation having unclaimed divi-
dends, profits. balances OF deposits in
such bank. savings institution, say
ings fund society. trust company. or
other banking institution or associa-
tion which shall have remained IN
claimed for the period of three ,oars
next preceding.
SINGLE TAKERS ACTIVE.
The Delaware Single Tax Assaca-
tion has sent in circular form the fol-
lowing printed copy OF the act to
equali2e taxation for school purposes
and letter to the Legislature ,on-
cerning IT,.
An act to eQualize taxation for
school purposes
Whereas, school commissioner are
required to tax the ren,al value OF real
estate when raising funds withn the
several school districts: and
Whereas, The said school commits
sions are required. for the same pur-
pose 10 tax the selling value or pew
sonal property; and
Whereas. Such a discrimination u
manifestly unjust; and
Whereas. The rental value of real
estate is approximately five percenium
OF Tic selling value of the same. thcrc-
fore
BE IL enacted by The Senate ana
House of Representative of the state
CT Delaware. in the General Assembly
met:
Section l.. That on and after Juno +,
1899, all schcOl commissioners. com
mittees or boards OF trustees in inc
state. having power TO levy taxes, foi
the purpose OF raising the legally re-
CURED fund within the several school
districts, shall levy the said tax on
five percentum only of the selling
value Of personal property.
Section >. That the school law as In
effect prior to the passage OF this act
shall not be taken to be changed by
this act in its relation 10 the taxation
Of real estate. the capitation tax. mol
IN any particular whatever other thar
that set forth in section / of this act.
Section 8. All acts and parts OF acti
Inconsistent with this act are herebl
repealed
To the Honorable Members of thl
Senate and House of Representa-
tives
Gentlemen; Believing that ther
has. seldom been more hagTant de
parture from an equitable system o
taxation than that which is in fore
FOR raising school funds in the severa
districts Of the state and hoping tha
YOU are anxious Irrespective of part.
Affiliations, TO mete out justice to tn
people, we ask your consideration o
'he bill on the opposite page, whicl
has been presented 10 your honorable
bodies
To point out the inequality we woul
call to your attention two cases whicl
are but fair examples Of what exist ii
every school district Of our stat
every year We have in mind first
case where a farmer paid over ST.
times as much on live stock wort
, 500 as a neighbor did on a house an
lot worth 81 200 or $1,000 to the sup
port of the village school where bot
sent their children. The second IS
case of a tenant farmer who paid il
August. 1898. S306 on live stock as
| na AZ
the farm. worth about $4,000. pai
, $1.41.
The tenant who looks for a farr
has the advantage Of the school point
ed out to him and pays In rent pre-
portiOnate to the advantage Havin
thus paid once his school tax to Ia
landlord he might in justice deman
that you cOllecS his share from tn
man to whom he paid IT, If this car
not be, we ask, in presenting this bill
. to you, that il be no longer the Gus
= tom to make his little properly th
p special object of taxation while the
], who derive the benefit and are niue
D more able to pay are let OFF with a ia
g on one-twentieth of the selling valr
4 OF their holdings
S show the gross injustice Of such syi
}, TEN. The many tenant farmers OF OF
r state have long complained Of this il
= Justice, and il were time men shou
rise above the dictates of seemir
f party expediency and right It.
MAULLs BILL ON EsTATEs.
Il Senator Maull gave notice OF an a
y to amend chapter $50, volume 2
s Laws of Delaware, i'm relation to d
3 settlement of personal estates. |
L text is as follows:
5 Section l. That chapter 5S3. vour
S, 20, Laws of Delaware, be and the san
e is hereby amended by adding al d
l. end thereof the following sections:
l. Section .. When any person, 9th
p than the person, who during life. sh;
,r be entitled under the will of any d
2 ceased testator TO the personal osta
y, of such deceased testator. shall be [
i executor or administrator cum test
n mentO anneXO of the estate of such d
IL ceased testator. such executor or a
F. ministrator cum testamentO anne
ID may, after having passed his or b
Id final account Of administration on {
er estate before the register of wills.