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

Special collectors appointed for the
purpose by the Levy Court of New
Castle county are now engaged In col
lecting the county capitation tax of 80
cents ger annum on each male inhabi-
tant of the county Of 81 years OF age or
upwards. The Law imposing this capt.
tation iax--in accordance with authority
granted by tho new Constitution-was
passed April 2lst, 1893, and reads MS
follows: ''That it shall be the duty Of
the Levy Courts of the respective
counties of this State, at the April
session, 1893, to assess and levy capI-
tntion tax upon each aud every male
citizen of the age of 81 years and up
wards, whose name shall appear upon
the assessment books OF their county.
Such capitation shall in no case exceed
the sum of sl.25, or be less than the
sum of 25 cents. and shall be uniform
throughout the county in which the
same is levied and assessed" The law
further makes it the duty of the
assessors to make this ospitation ASSESS
ment. and clothes the collectors with
the same powers in collecting the capt
tation tax as in collecting other county
taxes.
Under the old Constitution the pay
ment of capitation tax was made a
prerequisite to voting, and the tax,
therefore, was generally collected. The
new Constitution substituted rsgistra-
tion, with uniform fee Of 81, and then
the collection of the capitation tax was
practically abandoned, except in the
case of property holders, whose CAPT
tation was collected ON the bills for
their property taxes. Now the Levy
Court has made separate feature of
the collection of the capitation tax of
90 cents per head, and will make a
systematio effort to collect it.
1t will be recalled that Immediately
after the passage of the act of April 28th,
1898, the Republican politicians made a
great ado over the attempt to collect a
oapitation tax, and one OF their most
rampant leaders and writer's advised
the people to resist collection to the
last extreme. He was fond OF defy ing
the collectors to make test case by
arresting and imprisoniug recalcitrant
taxable for refusing to nay the CAPT
tation tax. At that time, however, the
Levy Court was Democratic body.
Now. that the Levy Court is Republi-
can, and has laid eyes upon this CAPT
tation tax as an available asset, il
remains to be seen whether the Repub.
lican politicians will resume their
opposition to the collection.
II this tax shall be honestly collected
and the money honestly expended, there
will be no reasonable grounds fol-
opposing il. The county is sadly in
need of money, and real estate bears
the great burden of taxation. There
are thousands of non-property holding
men who do not pay dollar In the
way Of taxes, outside OF the dollar FOL
registration once in two years, snc
many of them have grown to look tc
the party machinery for the payment
of tins fee, notwithstanding such pay
ment is specifically prohibited by th,
fundamental law. To require of thes,
non-contributors the payment OF 81
cents per annum for the support of th,
county government will be no bard
p.iip. and the $4,000 to sl5, 900 Pc
snnnm that the county may realz,
thereby would be very welcome. A
similar capitation tax for city purposes
would Ee an excellent thing.