Evening journal., 1903-06-20
LEVY COURT IN
A PREDICAMENT
Some Do Not Want to Elect
the Capitation Tax Col
lectors
LAW DEFINES THEIR DUTIES


With Names of Merchants-Held
That for This reason They Must Be
Elected.
The terms Of Isaac W. Bullock and
John w. Mccoy as capitation collec-
tors, expires the last of this month,
and there is a difference of opinion as
to whether or not the Levy Court viii
be compelled to appoint men to succeed
them. While everyone agrees that un-
der the present conditions, il is a big
expense to the county as the collec
tors do not collect near as much as
their salaries amount to. there are
many persons who hold that according
to law either other collectors will have
to be elected or the present two will
continue to hold office.
These people base their opinion on
the fact that it is part OF the duty OF
the capitation collectors TO furnish the
clerk of the peace once a year with a
list of all the business houses that pay
a mercantile tax. They admit that this
could be easily obtained by the clerk
of the peace office or anyone else but
that the law expressly states that the
list must be furnished by the capita
tion tax collectors and that therefor
there must be two of these collectors
for that purpose.
Several of the members of the Levy
Court have stated that the officers
have been an immense expense to the
county and that men will not be named
to succeed Bullock and Mccoy.
Willis Opposes Election.
Commissioner Willis, in discussing
the matter yesterday, said that the
collectors are named for two years, and
unless reappointed. they cannot hold
office any longer than that. He said
the list of business houses can be OBJ
tanned by the clerk of the peace office,
and that he did not think the Levy
Court would re-elect Bullock and Nc
Coy or name anyone else. The Off
ces he said, would simply remain va
cant. President Chandler takes the
same stand in the matter. and several
other members are also opposed to ap-
pointing any more capitation collectors.
Section of chapter 3SS volume 90,
Laws of Delaware, entitled an act in
relation to the collection of taxes for
New Castle county, says:
That during the month of May in
the year 1897 and during the month Of
May each two years thereafter, the
Levy Court commissioners of New
Castle county, or a majority of them,
shall appoint one collector of taxes for
each hundred within New Castle
county outside of the city of Whining
ton. They shall also at the same time
appoint two collectors of poll taxes for
the city of Wilmington, one of whom
shall reside south of Sixth street in
said city, and one of whom shall re-
side north of Sixth street i'm said city,
and it shall be the duty of said poll tax
collectors to collect the poll taxes i'm
their respective districts hereinafter
provided. ~tetif tS
The above act was passed i'm 1895,
| and several years later a similar act
was passed providing for the election
of capitation instead Of poll tax collec-
tors
Section 40 of the same act says:
Every collector of taxes appointed un-
der the provisions of this act should
perform all the duties required of col
lectors by the provisions of section 19
OF chapter II of the Revised Code OF
1893.
Section 10. of the above code says:
Every collector shall in the month oi
May, yearly, make out a list Of the
wholesale and also of the retail dealers
in goods, wares and merchandise, ven'
ders of goods, wares and merchandise
produce or any. property whatsoever;
and of the manufacturers, vendors o.
goods, wares and merchandise in his
hundred, particularly specifying each
class, and by the first day Of June, de-
liver the same to the clerk of the peace
of his county, certified to under hi:
hand, to be filed on record.
; In the four years in which John p
Donahoe and Lewis Dickey We're the
collectors, President Chandler esi-
mates that the county paid in salaries
and for the necessary books, $4,000
whereas the collections amounted tC
S1s9.
In the past two years, when John W
Mccoy and Isaac S. Bullock were th'
collectors, s,theyreceived $4,000 in salaries
, and the cost OF the books was abou
$2,5OO, a total of S6,5OO; the collections
were less than $500.