The sun. (Wilmington, Del.) 1897-19??, 1901-05-17
[,n. Judge Grubb Presents a Con-
curing Decision.
hOaE Royce DIssENTs
he Act as Amended is Declared
Void Because the New Sec
tion 10 is Not Covered
by the Title.

by the Iltle.
hhc ADAMS Tax Law was declared I'M
Institutional in II decision given yes
ILL.,, afternoon by the Court III Banr.
means Il great loss in revenue to
connly, State and city.
blr bIow will fall heavily on City
IunriI As il had hoped to receive money
uprn account of the constitutionality
| The law.
was stated that the decision would
announced at go o'clock yesterday
,rnoon hut il was much later when
Court IN l,anc was opened.
fhirC IllSticr Lore read the opinion Of
majority Of the court.
was the opinion of the Chief jus
and Judges Spruancc. Pennewill and
Splh After the Chief Justice had
|rlulrd. Judge Grubb read n concur
opinion.
lsc Rovcc was the only member of
conrt who dissented and read his
on after Judge Grubb had CON
nri
THE MAJORITY OPINION.
hirf Justice Lore in delivering the
oriIy opnnion said in part.
bis is IN action IN assumpsit brought
The Equitable Guarantee and Trust
mny the plaintiff to. recover from
b T. Dnnohoc. collector OF taxes for
Northern district of the city of
mmst0n. the defendant. certain taxes
fSscd for the years 1898 and 1899
Inst The plaintiff under the provisions
happier 3Sl, volume 20 of the Laws
Delaware. passed May 20. 1897. en-
AN act to equalize taxation for
c and county purposes" and under
provisions Of chapter "a. volume q
be Laws Of Delaware approved May
lSlS. entitled "an act to Amend
pier 3Sl, volume 20 of the Laws of
WARE. entitled San act to equaliZe
lion for State and county purposes" "
b said taxes were paid by the plain
c plaintiff claims that these acts.
rlivrIy known MS the Adams Tax
arr unconstitutional null and void
y" following reasons:
Of 1897 Chap. 3S1. vol. 20l nor Of
amending act Of 1898 (chap. "a, vol.
dlSclosrS the subject Of municipal
non which is embraced in the text of
Nrndlng act, and is therefore within
lilhtinn Of section Is. article OF
constitution of 1897. which provides
No hill or joint resolution except
apnrnnriating money for public
~'S shall embrace more than one
which shall be expressed in the
ohd hrcausc the title is deceptive
and misleading. in that II claims to
arl TO equalize" when in fact the
Slnn$ "f the amending act of 1895
cy inequality in taxation. requiring
'o"S citizens Of rural New Castle
10 contribute three times as much
unity purposes as is required Of 2
"f Wilmington.
n|' the plaintiff further claims that
event il must recover the amount
Us taxes for 1898 because the taS
'a' Year was not assessed according
Y that no opportunity of review
ihhra from the assessment was
I" III" taxable. and that he had M
court.
,ltsl inquiry is. does the title dis
llr subject Of municipal taxation
Y Nronc Of section 16. article 2 o
\ institution Of 1897?
WI" Of the original act of 1888
\ N'' 70 cqnalizc taxation for Stat
'Hn'y purposes" The text of tina
'''rS 7" the assessment and col
q taxes for State and count.
''> up"n all investments navin'
o. Yielding an income which j
y laNr'l for either State or count
'r exempt from taxation an,
tllal one-fourth of the none
Il wv ~ each county shall he 70
VI lh" State. and the other three
30 hh The use Of the county /
W same was levied and collected
'ni" Of the amending act of 1S9
~ lo amend chapter SS1, vOlum
" " " Delaware. entitled an act I
4 ,aNaiion for State and count
'aJ w, Of the latter act provide
y" W." 'astlc county as follows
n W money which shall he levie
im''''' under the provisions of th
a, a"'" ne limits of the city of Wi
ceS Y l"-rourth thereof shall he ft
!" hf tho State onJ as., 80,