Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1902-06-26
When the Constitutional Convention

When the Constitutional Convention
provided that the General Assembly
should adopt legislation for a capita
tion tax, it took u step which has
caused New Castle county lots OF
bother without a consequent return in
money. The constitutional provision
requires that the tax collected in any
county shall be uniform throughout the
county, and shall be used exclusively i'll
the county in which it is collected
When it is learned by experience that
the county probably loses money on
the capitation tax, item, the require
ment to use the money exclusively in
the county in which it is collected sug-
gests bit of irony.
sAPresident Merritt N. Willis of the
Levy Court, who is displaying zeal in
learning the full ramiticarions of
county business, has taken pains to in
vestigate the subject Of capitation
taxes, and has reached the conclusion
| that the county would be better off
without them. In New Castle county
| the tax is so cents. The assessor who
| puts down in his books the names of
the persons liable to pay the capitation
tax, and it includes all the voters, re-
ceives from the Levy Court 10 cents for
each of such entry The clerk of the
peace, in whose Office copies of the as
sessment list must be made, receives
seven cents for each of such entries.
That makes a total of II cents which
the county must pay before it has re-
ceiyed cent of the capitation money.
Then when it comes to collecting the
money, the court finds that its collectors
make very little progress In the rural
4 Ie, of nt
also have the collecting of the capita
tion tax Yet the amount collected on
that account is nothing like the
amount assessed. Mr.. Willis thinks
that probably not % per cent Of the as
sessment is collected.
In Wilmington the situation is more
striking. Here the capitation tax is
laid upon about $4,000 citizens. AT Il
cents for each the county must pay
$1,000 for the entries, and at 81, OO(
each for the two collectors whose duty
is is to collect the tax the count,
must pay 50, 600 more, making tota
of S5, 060 before cent is taken in
AS has been shown before, the two
local collectors, Bullock and Mccoy
have collected only q few hundred
dollars out of the 50, 900 which the as
sessnent totals. If it. proves true tina
not more than % per cent of the tota
is collected, which would amount t.
81, $50, the county will have loss o
. $3.50 in Wilmington because of th
capitation tax.
One of the difficulties attendant upo
! the collection of tho capltation tax i
| that a large number of tho persons as
sessed are Of such migratory char
: acter that they do not remain long j
: the community, and hence the col
! lectors often miss them. The averag
. citizen, too, is not anxious to troubl
himself about paying a 80 cent tax
and the amount is so small that tn
! collector perhaps does not make tn
= effort that a larger amount might in
sure. AS with property taxes, however
the collectors have the powerAto sue tn
taxable for the money and to nut upo
him the costs of the suit. The Lev
: Court has already suggested such
method in order to bring larger capitt
tion tax returns.
Il Enough has been said to show tht
> the capitation tax does the county n
I good. If made larger it might result
: the county making "a little money, bl
u as now levied it proves an irritant
: citizens and trouble to the Ley
= Court.
y The court has decided not to allo
" any errors of capitation taxes for I'll
present. 1--WE believe that many
them can be collected, " said Mr.. Will
y yesterday afternoon.
y The following errors have been a
y lowed by the Levy Court
III Brandywine, county and poor asses
ment, $500; tax, $50. 40.
~ New Castle, county and poor asses
10 ment, S179, 0T5; tax, 81, 424. 60.
10 Red Lion, county and poor asses
ment, $4, 9s9; tax, $50. 80.
st. Georges, county and poor, 81, 02
road. 81, 025; tax, $T3. 76