Milford chronicle., 1906-02-02
SCHOOL MONEY SHORT.
Richards InterPrels
the Law.

the Law.
In many instances the method of col.
lectiDg school taxes in rural districts,
has operated against public education /;
especially has this been true in rural
New Castle and Sussex counties.
Failure to get in the taxes has been
due to various causes, but, primarily,
in most OF the districts, the commits
sioners were partly or wholly to blame.
Unfamiliarity with the new school law
probably had something TO do with the
matter in some cases. Be the excuses
what they may, the fact remains that
there are hundreds of dollars in uneOl-
lected delinquent taxes.
This condition of affairs has become
so alarming in some of the districts that
many of the clerks have asked Of the
superintendent how to proceed to bring
about thorough collection Of the taxes.
Before advising them the matter was
referred to Attorney. General Richards,
who has given the following written
opinion under date of January 5th, de-
fining the law in the matter and indi-
eating the proper course Of procedure:
State Of Delaware, office Of Attorney-GeneraI.
Dear Sir FL have examined the law in rela-
tiOn to the question submitted TO me by yOu
and more particularly section 20 Of an act en-
titled IAN Act Concerning the Establishment
Of a General System Of Free Public Schools"
approved by the governor May 18th, 1898, and
after such examination ] am clearly OF the
opinion that collector OF county taxes for
the hundred or district in which any partieu-
lar school district or districts may be situated.
is compelled by law TO collect the school taxes
assessed by such school districts, and, upon
the refusal of any such collector to accept
the duplicate and to collect the taxes specified
in the warrant accompanying said duplicate,
he shall forfeit to such school district the sum
of slOO Il is also clear that such collector
must collect such taxes and settle with the |
school districts within 80 days after receiving
the warrant.
There is no doubt but that the county tax
collector can be compelled to collect these |
school taxes and the school committee of the /
several districts should put enough energy /
and intelligence into the performance Of their |
duties. as such committeeman, as to take the /
steps provided by law to enforce the penalties /
which follow the refusal OF such collectors to /
do their duty. This, however, is not matter /
for the attOrney-generals depart ment, but /
each school committee SHOULD, fthe occasion |
should require, ad wise with legal counsel and /
promptly see that the law is enforced. re-
main, Yours very truly,
Robert II. Richards,
Att0rney-General
The school commissioners Of the sew
eral districts will be expected to proceed
10 accordance with this opinion. While
the school commissioners have the
right, under the law, to delegate any
body in the district to collect the school
tax, it is advised that they select the
regular tax collector and require him
to get in the money without delay.
In some Of the districts the commits
siOners have placed the matter of col
Letting the tax in the hands OF one of
heir own number, quite often the clerk,
Dut in nearly every case the result has
been unsatisfactory, either to the col.
ectOr or the commissioners, or both.
In one district a commissioner who en-
ieavOred TO make the collection, re-
after prOtracted trial, that he
would never tackle the job again. He
'ound that many of the taxables in the
district were so unwilling to pay that
hey would do most anything to avoid ]
meeting the obligation, and in some {
Eases insinuatiOns were made. There {
was so much Of this that he remarked
hat he was afraid that if he attempted |
t again his barn would be burned or
'evenge would be taken in some other ]
way.
In some districts special collectors
lave been appointed and the taxes have
zone through the hands OF two or three
before they reached the {
as a result of which, it
s presumed, the taxables had to pay I
much more than the original amounts.
n one district a special collector was
appointed. He placed the matter in t
be hands of magistrate, and the lat
er engaged the services Of a constable,
nd the natural presumption is that all a
aceived some com pensation.
In most of the districts there is un.
ecessary delay in beginning the work {
collection. Some of the commission. g
RS depend entirely upon the State divi- t
end before beginning the collection,
nd as it generally lasts six or seven /
lonths, the collection of taxes does t
OF begin until spring, when there is a i
hortage of money. AS a rule, money il
J more plentiful in the rural districts
1 the fall, at about the opening time h
,r the schools, the harvests having S
cen disposed of by that time, and it le
ointed out that that would be the best
me to collect the money, rather than
AIT until spring, when money is harder
, get.
In some of the districts no effort is o
lade TO collect the tax on property 81
wned by non.resIdents unless the lat p
II pay voluntarily, and in some dis
lets practically no attention is paid
, he aOIOrad fovahlaa A. . - A. ! l.