Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1901-08-01

lsanc s. Bullock, capitetion tax col.
lector for the Northern dist ict Of this
city, and James Il. Mccoy, capitation
tax collector for the Southern district,
propose to follow their instructions
from the Levy Court to collect so cents
from each person whose name appears
on their tax duplicate. This will prove
novslty.
Some years ago, when the poll or
capitation tax was added to property
tax bills, Receiver OF Taxes Rettew
was able TO collect much of it, but hs
was stopped fiom doing it and the then
collectors, Me5srs. Donahoe and DiclSey,
were given the authority to collect. But
they collected little.
The present Levy Court needs money,
and the new collectors start off with
the intention of doing their duty. They
have authority to use process in order
to collect the so cents.
Following is the section under which
The capitation tax is levied and col
leoted:
Section |. That ii shall be The duty of the
Levy Courts of the respective counties of
this State at the April session. A. D., 1873,
to assess and levy q capitation tax upon
each and every male citizen of the age Of u
years or upwards, whose name shall appear
upon tie assessment books of their county,
such capitation taS shall in no case ex-
ceed the sum of S1.2S nor be less than tho
sum of 25 cents. and shall be uniform
throughout the county in which the same Is
Levied and assessed and it shall be the
further duty of the said Levy Courts of the
respective counties of this State. at their
October sessions annually hereafter, to Hx
and determine the amount OF the capitation
fnr ba
year thence next following, said amount
shall be neither greater nor less than Is in
this section hereinbefore prescribed.
Sec. 2. That it shall be the duty of every
assessor in the respective counties of this
State hereafter, in making their assessments
70 assess every male citizen Of the age of
81 years or upwards, residing within his
lssessnent district, with the capitation tax
ghich the Levy Court of his county shall
laye, previous to such assessment fixed and
determined as being the proper sum for
epch capitation tax.
counties of this State shall have the same
power to enforce the payment of the capita
tion tax assessed and levied by tho pro-
visions of this act as they have fo- the col
lection of the county taxes.
The foregoing law was passed by the
Legislature in 1893. :. ..se- r.
Itlthe tax books appsars the foll5w !
ing order to the collectors:
We command you that you collect the
sum of 30 cents capitation tax from each
male Of the age of Il years or upwards
named In this duplicate annexed, and if
any person named in said duplicate shall
not pay the said tax in ten days after you
have demanded the same we command you
in such case that you levy and make the
said rates or the part remaining unpaid
with lawful costs in the manner prescribed
by law and IL goods and chnttels, lands or
teneInents of such persons cannot be found
sufficient to satisfy such rates, that you take
such person and convey him to the common
Jail and deliver him to the keeper thereof,
who Is commanded to receive and keep him
in safe custody, till the rates with costs be
paid or such person be legally discharged.
And we further command you that you pay
the amount which according to this warrant
and the annexed duplicate you are required
to collect In the manner and within the
times appointed by law In this behalf.
Hereof fail not at your peril
Mr.. Bullock ia already preparing his
bills which he proposes to send out in
September. His books contain 9,795
names and McCoy's bucks about 6, 900
names. On bills paid before October
lat, the rebate is two cents. Already
Mr.. Bullock has issued three receipts,
one each to Philemma Chandler,
EflUard Andrawa and hi imaalf SIX