Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1901-12-19

The finance committee of City Council
IL of the opinion that an improvement
might be made in the system of keep
ing the city tax booke and the collec-
ton of taxes, which has been in vogue
for some time, and IL another method
Is found which will simplify matters
il Is likely that the committee will
recommend to Council that the better
ELAN be adopted. While Council, as a
body. is taking no active rart in the
matter now 1t is probable that the com
,mittae's suggestions will be considered
and adopted ii they meet with the ap-
proval Of the Councilman generally and
the tax collectors.
At the request of the COMMITTEES,
Eugeus NJ. 5ayers and George II. Nc
Gall, the assessors and collectors who
will make next years collection, ao-
cpmpanied by Mr.. Sayers' clerk,
Thomas #. Gormley, visited the Office
of the Water Department Thursday
afternoon and had that departments
collection system fully explained by
Registrar GTohe. Other systems will
also be considered. The plan which
prevails in the city Of Buffalo, n y,
which is considered by some to be an
Improvement over the present arrange
,ment here, has been given some study
by the Uouncilmen, aud 1t is likely
tbet before long the finance committee
will have enough data from which
10 recommend to Council that change
be made.
- At present loose tax bills are made
out against ench taxable in the CITY,
showing the assessment of the property
for city and school taxes and the levy,
end the rebate is placed on the bills
when they are paid, provided tine per-
Sons paying the tax do so in time to be
entitled to a rebate. IL there ia. no re-
bate that is also shown and If there is
n percentage added 4 for failure to pay
within given time the bill also shows
that. when the payment is made. The
data on the bills is taken from the
ledger, which Is the levy book. When
each bill is made out the data thereon
Is placed in the cash book. and when it
10 paid the date OF payment ia STAMPED
In the cash book opposite the entry
corresponding with the bills. What
some OF the CounciImen would like to
do Is 10 devise some plan whereby the
loose bills will be dene away with, and
III ths Water Department method should
be adopted that object would be accom-
plished very effectively.
1t might be remarked in passing, that
the nifty tax Office is too small for the
demands upon it during July, when
there 10 q rush to pay taxes in order tc
take advantage Of the rebata When
the collectors make sut- the bills, which
work 10 done during the month of June.
the bills are placed In packages, alpha
betically arranged, at the windows out
side the desks Of the collectors. III,
collector for the Northern district hal
4 half 0U thu r0ofr, and hale Of thr ,x,.,
dow space and the remainder is for tn,
collector in the Southern district
During the, rush period there is grea
demand for the packages of bills b,
people who are hunting for theirs, ant
as the space in the room is small, louI
waits result. Then there is O posi-
billy OF some OF the bills being lost
which, however, IL not a serious mat
ter, simply requiring the making on
of a new kill for each one lost Unde
the present plan, the names of all realt
taxables In the Northern district are Ii
one set of books and those in tn
southern district are also in on
set Of books, whereas. il there wer
several acts OF books matters might b
facilitated. The collectors are in n
way responsible for this arrangement
/. as they are doing exactly what Is lai
tAQWu bf INV lOT tudm W uU III I'LL
regard. Referring to the propose
change, Collectors Lewis and Sayer
remarked that they have always bee
willing to adopt any system that wa
desired by Council and they have bee
favorable to what they considered th
least complicated method. Some of th
plans which have been suggested wi
require additional help in the rus
period, but it is hardly likely that thi
will be q barrier to the adoption of
plan that is considered an improvement
over the present one.
The system In use by the Water DE-
partment is considered model one an
several people who have given the ma
ter any thought and are familiar wit
their plan believe it could be read,l
adopted for the collection of taxes an
would be an improvement over I'll
present tax collecting arrangement. III
bills of the Water Department are mac
out -ir a different manner from the ia
bills. They are. in stub books, the stu
being the same size as the bill, at
each bill and stub is numbered so thl
they will correspond with each 9th
10 every particular. 1t is virtually
Duplicate bill system. one bill being r
tanned Oh the stub and the other belt
given as receipt when the water rel
is paid. The data on the stub and bl
are identical, and after the rent IL pa
the department retains the same info
NATION in the stub book as the perst
paying the rent has on his or her r
ceipt. The bills are not loose, but a
kept in the book until the money
paid, simply being given as receipt
There are four bill books Tor, rattle
receipt and stub books, containing Il
names of the owners Of all properti
in the city which have water ccnne
tion. The people whose names beg
with letters from A to ID have the
bills in the first book; from e to Il
the second; fron l. to Q in the thir
and r to y in the fourth. These boo
are made up from the register. viii
10 compiled from the street book, and
there are four bill books four rerao
can pay their tax at the same tim
The new Office of the Water Departner
In the old Federal Building, has be-
arranged with four windows at t
registrars desk, with that end in vie
OF COURSE, in order TO make this
raugement possible, there must be
clerk to attend to each book duri
January, which is the busiest peri
x Of the department., but after that mon
one or two clerks can generally ia
care OF the business When pers
pays his water rent he receives his
ceipt and a record Of the payment
made in the cash book, which, lat
goes on the ledger. The stub boc
serve three purposes, in addition