The Wilmington daily Republican. (Wilmington, Del.) 1890-1902, 1901-05-17
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The Adams Tax Law was declared I'M
constitutional in decision given yes
terday afternoon by the Court in Banc.
This means great loss in revenue to
the county, State and city.
, The blow will fall heavily on City
Council as it had hoped to receive money
held upon account of the constitutionality
Of the law.
It was stated that the decision would
be announced at 2.3o o'clock yesterday
afternoon but it was much later when
the Court in Banc was opened.
/ Chief Justice Lore read the opinion OF
the majority Of the court.
i It was the opinion of the Chief JUS
lice and Judges Spruance, Pcnnewill and
Z. Grubb, After the Chief Justice had
+ concluded, Judge Grub read a corcur-
. ring opinionr,
w Judge Boyyce was the only member of
the court &ho dissehtcd and read MS
opinion after Judge Grubb had con-
cluded.
b. THE MAJORITY OPINION.
I Chief Justice Lore in delivering the
majority oponion said in part.
/ This is an action in assumpsit brought
by the Equitable Guarantee and trust
(iompnny, the plaintiff to recover from
John r, Donohoe. collector of taxes for
The Northern district of the city of
wilmington, the defendant, certain taxes
ussessed for the years 1898 and 1899
hgainst the plaintiff under the provisions
of chapter 1851, volume 90 Of the Laws
of Delaware, passed May 20. 1897, en-
titled, "An act to equalize taxation for
State and county purposes and under
the provisions of chapter "a, volume q
Of the Laws of Delaware approved May
25th, 1898 entitled IAN act to Amend
CHAPTER ISL, volume 20 of the Laws of
Delaware, entitled can act to caual2e
taxation for State and county purposes
which said taxes were paid by the plain
lift. I'll. .. Sal
The plaintiff claims that these acts.
collectively known as the Adams Tax
Law, are unconstitutional null and void
Tor the following reasons:
Act of 1897 Chap. ISL, vol. 2O) nor OF
The amending act Of 1898 (chap. "a. vol.
III, discloses the subject Of municipal
taxation which is embraced in the text of
HE amending act, and is therefore within
ihe inhibition of section Is, article OF
The constitution Of 1897, which provides
lint 40 bill or joint resolution except
bills approprating money for public
purposes shall embrace more than one
subject which shall be expressed in the
little"
! Second. because the title is deceptive,
false and misleading. in that il claims to
be an act "to cqualize' when in fact the
provisions of the amending act of 1888
produce inequality in taxation. requiring
as 1t does citizens of rural New Castle
rOunty to contribute three times as much
for county purposes as is required of a
citizen of Wilmington.
Third, the plaintiff further claims that
In any event if must recover the amount
paid ms taxes for 1898 because the tax
for that year was not assessed according
10 law, in that no nportnnity of review
of or appeal from the assessment was
given to the taxable. and that he had no
day in court.
The first inquiry is, does the title dis
close the subject Of municipal taxation
with the scope of section 49, article of
the constitution Of 1897?
The title of the original act OF 1889
is ian act to- eoualiZe taxation for State
and county purposes" The text of that
net relates to the assessment and col.
lection of taxes for State and county
purposes upon all investments paying
interest or yielding an income which is
not now taxed for either State or county
purposes or exempt from taxation and
provides that one-fnurlh of th" money
80 raised in each county shall be for
tln use of the State and the other three
fnu,the for the use of the county in
.,ch The same was levied and collected.
The title of the amending act of 1898
IAN act to amend chapter SSl, volume
~. Laws of Delaware, entitled an act to
frlmlizr taxation for State and count
'rpOSrS.'
SECTION Of Tire latter act provides
- 10 New Castle county as follows:
e .'"i of the money which shall he levied
"a collected under Tie provisions of this
sat, within hp limits of the city Of vii
, ngtnl. one fourth thereof shall he for
,'r use Of the State and r""'hrr ono
urh thereof shall be for the use Of
Wv Castle county and the remaining
u-rrulthS thereof Sha, I've for tine use
The mayor and Council of Wilmington
'NnS introducing into the act as amend
~ tn" subject of municipal taxation.
Section 1G article 9 of the conStitlI
,'pn of 1897 as already stated is MS fol.
wS: NO bill or joint resolution except
lis appropriaing money Tor public pnr.
ipscs shall embrace moro than one sub,
""t. which shall br expressed in the
tile"
Imlg" Cooley in his work on constitu-
I nal limitations 14S has conciscly stated