The daily Republican. (Wilmington, Del.) 1902-19??, 1903-03-30
INVESTIGATION OF
TAX OFFICE BOOKS
Continued from First Pare.

| WV" ACs olu W IuU udLleT VI
erasures, Mr.. Lewis contends that
every one of the accounts sho wing
erasures had set opposite it the red
figures which agreed in nearly every
instance with the amount shown by
the cash book to have been received
end which was paid 10 the city.
In some instances owing TO error of
one sort or another, the figures in
red Ink would be found 10 be moor.
rect, when the correct assessment
total was made, and then pencil
figures showing the correct amount
of tax might be placed above tho rcd
figures.
On one page Of the experts report
Ia an instance where a property ia
the name OF Jacob Derriekson, No.
S04 Market street, was listed for
So, 500, whereas the correct assess.
ment was SlO,5 His total taxes
we're erased and changed from $780,
IS for city and $l45 q for school
purposes 10 $259.35 and STATS, re-
spectisely; yet the first amounts
were collected according to the
collectors cash book. Mr.. Lewis
explanation Of this is that al first
the property was incorrectly given rs
No, SO+ West street, and the lower
Inquire was put in for il; when the
error was discovered. the correct
| figures were inserted and the
changes made. In the case OF
Martha Quigiey, No. Gil KING street,
the assessment should have been
$40, 900, but was inserted as 81, 900:
when the error was discovered the
red figures were changed to agree
with The higher amount Of taxes due.
The conclusions of the figures re-
garding captation taxes COLLECTED
but not entered 10 collectors book"
are contested Ivy Mr.. Lewis.
In the case OF Frank p. Mason,
marked nonresident, which is men.
Lloned in the report in that conuec-
tlon, the books show that the capita.
tion tax was collected in connection
with the other taxes, and the COL
lector's cash book shows the colec.
ton OF the amount Of the tax.
Samuel Il Fluch, according to
tho expert accountants, paid a
capitalion tax according TO the COL
lector's cash book. MIR. Lewis said
that Finch's payment, above his
property tax, was 50 cents, five per
cent interest tor delinquent pay
ment, and no capitation TAX at all.
Mr.. Lewis explained that one way
in which a complication occurs In
the tax books is when a tax is paid
on a property by another person
than the one to whom 1t is assessed,
Such case was Illustrated by Mr.,
Lewis, where payment was made by
the Security Trust and Safe Deposit
Company and not BY The private in
dIviduai named in the report. Mr..
Lewis says that the amounts in the
tax duplicate agree in every par
ticular with the Cash book, eX.ent.
,h9 IA one or Two instances where
there IRE clerical errors Mr.. Lewis
SAID yesterday Vuat the public eau
come aud look over his bouks. and
he considered that the errors were
few, when it was remem bertl that
the accounts covered four thousand
pages.
MIR. SAVERS TALKS X
Eugene NJ. Savers, collector for
the Southern District, say, that tho Il
entire weight of the report Is con- If
tanned 10 that portion Ut the report
which treated OF the reduction Of as. III
seSsments. MIR. SlycrS says that n
these reductions were made on tho
verbal authority OF the board of as 4,
ScSSment, revIslons, and appeals Il
lie declares that he has received
such instructions himself. and that #
lie has also heard similar nstruc- e
lions given to Mr. Lewis by man. %
Lers Of this board. Mr.. Savers says f
that the old board OF assessment 4
worked early and late to get its Z
business in shape Tor the assessment y
books, but that the present board let b
the work 60 untll late, which re- h
suited in no records bsing made of d
reductions, but they were placed y
directly in the tax duplicate. NJ
Mr.. Sayers said that he had ask H
ed the board to keep a record of as. X
scssment changes, 50 that such re. N
cord would sustain the collectors in Il
the future. Regarding the reduc- e
tons on property Of the =. b. & Fl
W. Railroad Company, as appears
in the report, Mr.. Sayers said that p
James Kane, who Is chairman Of b
the finance committee of City Ccun- k
ell, told him that they were to be 4
made. In the case of the Bavarian e
Brewery, the reduction was agreed Il
upon by the board, but they did &
not have it in their book. Max N
was another example. The n
board had agreed to reduce his as. M
,eSsment, yet when the man came #
% pay his taxes, he found that the a
reduction had not been made lie
md the collector conferred with H@
Building Inspector John Cassidy, a
of the board of revision,
md the reduction was made @
Chairman Kane Of the finance M
committee Of City Council, who is u
nenber OF the board of revision,
aid that the board would look over
lie report of the experts. He re- e
allied that the board had agreed &
,pon some Of the changes and that 5
he changes were overlooked for a &
ime, but we re entered on verbal
The reductions on the
abroad property were instances of
where increases had boon made and
we're not given to the assessor until 4
ate lie was not prepared TO say
whether all were authorized