Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1900-04-05
WILL FORCE THE ISSUE.


Between 1t and City Council, as to Taxes,
Settled Permanently.
With a view to having the matter
definitely settled, and 10 order to avoid
future CONTROVERSIES, the City Market
House Co., which owns Second street
market, has decIded not to comply with
the demand of City Council, which. at
Its meeting on Thursday night, adopted
resolution notifying the company that
u 1t did not pay the two years. rent
due, $1,000, by April 10th, the bill will
be placed In the bands of City Solicitor
Conrad for collection.
This Information was given reporter
OF the Gazette by Frederick j.
kienle, president of the company, who
said the company had been making an
effort for some time to have the matter
settled, and he was pleased to know
that a move had been made by City
Council which will In all probability
result in an adjudication OF the point
at issue, as to whether the company or
the city Is liable for the taxes which
have 6een paid to the county and
whether the company has right to
deduct from the money due Council as
rental the amount of the tax payments,
s99S. IS. Mr.. Kienle said there was no
disposition OIL the part Of the company
or its officers to antagonize Council,
and he believed Council. as we'll as the
company, would be glad 10 have an adj
Indication on the point at issue.
The question was raised by the conf
pany and is disputed by Council, and
each party claims that the law will
support its contention The matter has
been before Council for two years and
lay dormant all that time. President
kienle save the company would will
ingly submit to the decision of any
three unbiased citizens Of Wilmington
competent to Judge such matters. The
company has sufficient funds and will
pay the claim Il 1T is legally required
to, without further controversy.
In 1875 the company leased the
ground which IL nov occunies from
Council foi 20 years, at an annual rental
Of $1,000 year, with The understand.
ing that the company was to put up
substantial building which would be-
come the property Of the city at the ex.
pilation of this lease period, unless the
lease should be renewed, which privi-
lege was given the company. The build
ing cost the company about S23, 900 and
it has been kept In good condition ever
since Its erection. In 1895, when the
LEASE expired, 1t was renewed for 90
years longer, but as some of the stalls
had not been occupied during part Of
the time, at the request Of the company,
the rental was reduced by Council
from 81 600 to $500 year. IT,
As the ground was city property, it
was not taxed by the county until two
years after the building was erected.
From that time on, the annual tax,
amounting to between $40 and $50, was
paid promptly by the company, each
stall being assessed its share. This was
only small item of the expenses of the
market house, however, the total being
about So, 800 year, which included
janitor service, water rent, gas, 90.
Up to 1897 the company also paid its
rent to the city promptly, but during
1886 and the early part Of 1897 the mat
ter was discussed by the members OF
the, company and it was decided. after
consulting their counsel, Walter II.
Hayes, to communicate with City
Council requesting that the company
be allowed, in paying its rent, the money
which had been raid to the county as
taxes. and it was also decided to with
hold the rent until rely should be
received from Council. The reason for
taking this stand was that the ground
belonged to the city, which would also
own the building IN case the lease
should not be renewed when IL expired.
The company based lis stand on the
following section of the law relating to
landlord and tenants:
ANY tax laid upon lands or tene-
ments, according to law, which shall
be paid by or levied from the tenants
of such lands, or tenements, or q person
occupying or having charge OF the
same, shall be a set-off against the
rent OF other demand of the owner for
the use, or profits, of such premises
and, il there he no rent, or other de.
mand sufficient to cover the sum so
paid, or levied, the tenant, or other
person, shall have the right to demand
and recover the same from the owner,
with costs. This provision shall not
affect any contract between the landlord
and hts tenant"
City Councils claim is that, in view
Of the fact that the ground, being city
property, was not taxed until the build
ing was erected thereon. the building
IS taxed, and as it is the property OF
the company at present the company
should pay the tax, and City Solicitor
Conrad has advised Council that it is
not liable for the tax paid by the COM
pany.
AS result of this difference Of
opinion, the company will do nothing,
and the presumption is that Council
will, Immediately altar A pril 10th, the
limit of time allowed for payment,
place the matter in the city solicitors
hands, and he will bring suit against
the company to recover the rent, In
case of such suit being brought, the
company will offer the tax receipts as
an offset and the matter will then be
before the court in proper shape for
adjudication.
Nm referring to the reduction in the
annual rental, Mr.. Kienle said the
company had made that request because
it felt compelled to reduce expenses,
the revenues Of its members having
been considerably lessened by the
SINNERS, who were numerous in the
curbstone markets. An effort was
made to drive them out of tho markets,
the company feeling that they we're not
only inJuring the established butchers,
but were also conducting business In
violation of the law and taking up the
space allotted to farmers, but there ap-
peared to be loopholes in the law by
which the SINNERS profited.
There are e. stalls in the market, but
they are not all occupied all tho time.
They are owned by 43 persons, who
form the market house company.
Customs Civil Service Examination.
A civil service examination for
deputy collector and inspector in the
customs service will be held at the