Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1902-07-31

Protests made against the payment
of the capitation tax levied by the
Board OF Revision and Appeals have
led many persons to look into the law
on the subject, with the result that il
has been found that the tax was
levied, and is being collected illegally
The tax is contrary 60 the provisions
OF the Constitution, which declares
that 'all taxes sholl be uniform upon
the same class of subjects within the
territorial limits of the authority levy
ing the tax, and shall be levied and
collected under general laws" This
provision is found on page 80. article
s. under the head of revenue and tax
alton.
That the capitation tax is not uni
form, the members of tho Board OF
Revision and Appeals will not deny.
The tax has been levied without any
attempt at justice. The members sim
ply guessed at the personal property q
man possessed and assessed him ac-
cordingly. An injustice is being done
to the rich and the poor alike.
Assessors Dio Not Pay Tax
Although the law for levying a oapi-
tation tax has been i'm force for num-
Der of years. It has not been enforced
TO the letter There were cases where
the tax was levied but they were rare.
Some people never had paid a caDitation
tax. In many instances those who did
were not friends Of the assessors or be-
longed to different political party.
One official. who would not allow his
name 20 be used said this morning: 81
will admit that the assessors never
levied this tax fairly and squarely 1t
was used as a weapon of the politicians.
/ never paid a capitatiOn tax"
When the two city assessors turned
their books over to the Board of Re-
vision and Appeals this year. the capi-
tatlon tax was not levied. This Demo-
cratic board then started in 10 place
the tax on everyone. To justify the
action. this clause was printed at the
head of the bill
Law on Subject
"The assessment Of real estate shall
be made upon the estimated value OF
property assessed If sold for cash. and
] for school tax the assessment OF real
estate within the city shall be taken
from the assessment of real estate on
the city assessment of personal estates
and persons, to wit: Stock. plate and
other personal property, and the rates
for capitation or poll taxes shall be
transferred from the assessment list OF
Wilmington hundred. standing i'm the
Levy Court of New Castle for the time
being"
Law Was Not Followed
] In M ff..fs Ina g..
board did not follow the law quoted,
inasmuch as the rates for capitation
were not transferred from the assess
ment list OF Wilmington hundred.
The assessment for caDitatiOn in New
Castle county is uniform, 5000. The
rate On this is twenty-five cents on the
500, making the tax fifty cents This
clearly shows that the rate hc ot been
! transferred.
The charter OF the city Of Whining
ton provides that all real estate with
in the said city shall be assessed ex-
| cepting cemeteries, churches and GER
tain other properties used for religious
purposes. The assessment of real es-
tate shall be made according to a GER
tain rate in and upon every hundred
dollars OF the estimated value of the
property assessed IL sold for cash. and
so pro rata.
II also provides that every male citi-
zen who is Of the age of 21 years shall
be rated for capitation or poll tax. in
addition to the assessment of his real
estate at a capital not exceeding $4,000,
nor less than 500.
Section SO OF the chaner provides
that in assessing the tax and school
assessment shall be made. which shall
be as follows:
The assessment of real estate with