Middletown transcript., 1901-01-12
CApITATlnN TAX

The Legislature should provide
some means by which the pre-
sent system of assessing and col
lecting the capitation tax should
be simplified or failing that, to
abolish the tax. The Constltu-
ton provides that the Legislature
shall require the collection Of a
capitation upon every male citi-
zen Of the age of q years and
upwards. Acting under this sec
ton, the Legislature has required
the collection of so cents per
annum. In theory, this is all
right and proper. Every citizen
however humble should bear a
part of the expenses of the gov
ernment under which he lives.
In practice, however it is all
wrong and as a matter OF fact it
adds to the burdens of the real
taxpayers who own property
either personal or real. The tax
is a small one and very unpopu
lar and the collectors do not
make any real effort to collect it.
Take New Castle County as an il
lustration. There we're polled
for the Office Of Governor "a, 497
votes on November 6, 1900. With
a proper allowance for men not
voting and young men who will
come of age before the assess
ment is complete, there should
be about 5000 men liable to this
tax. AS a matter Of fact there
will be probably $4,000 or 10000
names on the assessment lists.
For nearly all these names, the
assessors will receive from II to
20 cents each. Then the names
must be written and rewritten
in the Clerk of the Peace's Office
and that work must be paid for.
Next they 60 on the tax collec-
tors duplicate atan additional ex-
pense. The collector sends out
bills that cost at least 2 cents
each. And in a majority of
cases probably three-fourths Of
the whole number, that is the
last Of the matter until the col
lector comes up to settle with the
Levy Court, when he is allowed
all who have not paid as "delin-
quents" or "errors. Then the
names have to be written again
and more expense added. We
have not the figures at hand for
any one tax year but the reports
for the fiscal year ending Decem-
ber 81, 1899, are as follows
Amount Of Capitation Tax as
sessed S13,54o representing
27O80 names. Amount Of Capt.
tation Tax collected 1855 less
rebate of $24, so or a net of $780,
\ so. Of course this represents
pnly the collections for six
nonths. In the whole twelve
tonths, however, there was col
cted of the 1898 assessment Of
pitation tax only $500 and a.
nalty of 1888. Granting that
collections of the 1899 as
sment during 1900 would
amount to the same amount we
have a total of $1455 of tax col
lected or a littleover ten per cent.
Of the amount levied. In other
words 291O male citizens Of the
age of 81 years and upward, paid
theirshareof theexpenses Of the
government, and we are positive
that at least ninety-five per cent.
of these citizens paid their capi
7tation tax in addition to their
taxes Oh real or personal taxes.
We do not believe that. 800 was
raised AZ the result of a capita
tion from non-property owners.
TO assess these 1850 names
at an average of Is cents per
item cost the county $4,062.
The Clerk Of the Peace was prob
ably allowed half tnat amount
making Al least $4,000 expense
to get ST, ,455, revenue which
shows this tax to bs decidedly
losing venture. And the
poner a tax Of that kind is abol-
the better for the county,
ssome means can be pro