Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1902-07-31
CAPITATION TAX ILLEGALLY
LAID BY BOARD OF APPEALS
Contrary to the Provision Of the Constitution Which NayS
There Must Be Uniform Assessment Matter
May Be Taken IHtO Court

1 in the city shall be taken from the as
sessmont of real estate on the CITY
assessment and the assessment of per-
sonal estate and persons, TO wit: Stock.
plate, and the rates for capitatlon or
poll taxes, shall be transferred from
the assessment list Of Wilmington hun
dred standing IN the Levy Court OF
New Castle county for the time then
being. lt shall be necessary to trans
FER amounts only without specification
or particulars. The Board OF Assess
ment, Revision and Appeals may rate
any person not on the assessment list
OF Wilmington hundred for such capt.
tation or poll tax on the school assess-
ment as to law and right shall apper-
tain, giving such person due notice and
opportunity to be heard. At the rquest
OF any person paying n tax which has
been assessed upon his property tho
assessor or collector shall make out
and deliver to him a bill showing in
addition to the amount of tax how
much Of it Is laid upon his person and
personal property, as shown by the
school assessment list, and how much
OF it is laid upon his real estate"
Section of chapter 10,of the Laws of
Delaware, provides that every assessor
shall ascertain and assess, according
TO law all the taxable property In his
hundred and make n written statement
thereof showing the names of the own
ers, arranged alphabetically and the
different kinds of property and of plate:
the weight: the value OF each kind: the
amount Of each owners assessment. and
the amount of the assessment of the
whole hundred Section 10 provides
silver plate shall be valued at $11O per
ounce.
Every freeman above the age of 21
shall be rated in addition to his as
sessment. a poll tax for a capital not
exceeding S32,7O0, nor less than Sl4O.
Poll Tax Abolished
1t has been admitted that the new
Constitution abolished the poll tax re-
ferred to in the paragraph above. In
lieu of the graded assessment referred
to, n uniform assessment has been
made since the new Constitution went
into effect on June 4. 1897. If this as
sessment in the county was not legal,
because IL was not uniform, then how
cana municipal capitation tax that il
not uniform be legal is the question
being asked.
Regarding Plate
For some years the assessors in Will
mingtOn hundred have not levied an
assessment on plate. They have levied
no personal tax except on horses. The
city assessors cannot know the rate OF
Wilmington hundred for taxing plate,
because it is not being done there.
Friends of Democratic city council
men who are contending that the as
sessment is legal, are making excuses
for the uniform assessment on the
ground that the Board of Revision and
Appeals guessed by amount of property
the taxable owned about the value of
plate he possesses. lt Is admitted that
this Is absurd, as well as Illegal There
I are many men who have much prop
e-ty who have little plate
/ Few Of the people seen today had lit
! tie conception of wha tthe law means
} by plate. According to the American
and English Encyclopedia of Law, plate
Is not understood to be an article of
ordinary use no matter Of what ma
terial il is made. IL is only used by the
more Dretentious, or on the tables OF
! the wealthy or os;miauous. It is more
an article of luxury tnan household fur
nitufe. Silver Eniyps forks and spoons
are not considered as plate.
An admission made by a city official
yesterday shows that the capitation
tax is in direct vocation of the clause
in the Constitution referred to above.
He said THAT the Board Of Revision and
Appeals adopted this plan in levying
capitation assessment: Iaborer, 500:
mechanic, 5000; professional men, $500
up. There Is much talk OF taking the
matter to the courts to have it settled.