Middletown transcript., 1909-01-23
aTppLETowE. DEE. JAN. 9. 1908
pRoposED CHANCES IN TAX LAWS

Northern part or TINS county are
discussing and urging certain
changes in the method OF collect
ing taxes, especially to abolish
the present Cnllectorsand appoint
a Rural Collector who shall col
Iect all the taxes outside of the
city. The TRANSCRIPT has al
ways believed and has so stated
at different times that all the
taxes of this County could and
should be collected through the
County Treasurer's Office. The
adjoining County of Cecil in
Maryland so collects hers But
inorder to- do so, it is necessary
to have some method for the
prompt collection Of taxes unpaid
at a certain date, say January
1st, six months after they become
due. In other words, for those
taxpayers who pay their taxes
in time and in order to save the
rebates allowed by the present
law, the County Treasurer could
as well receive them as the
several collectors. AS matter
of fact, probably seventy-fye per
cent. Of such taxes are paid by
check, and the tax payer would
as readily send the check TO the
County Treasurer rs to the Col
lector. But as to the balance,
some better method would have
to be devised than the one now
in force. No one man can under
present conditions and methods
collect all the delinquent taxes
from January 1st to July 1st L
is D physical impossiblllty. Ihe
only way in which such a col
lection could be enforced, would
be by providing for the immedi.
ate collection Of them the same
as any other lien is collected, by
a sale of the property. Of
the many hundreds of delin-
quents, the collector could not
possibly take the proceedings
necessary to reach more than a
normal per centage, unless the
proceedings were taken in mass,
regardless of conditions, and this
would work hardship often.
There is another question re-
lated to, but to our mind, of
vastly greater Importance than
the saving to be effected by a
change from ten collectors to one
collector, who would of course
have to be paid more than the
salary allowed any one of the
present collectors, and in addition
would have to be given clerical
assistance. There are only % to
q working days in each month.
and the law as drafted requires
the collector to sit in each
hundred twice each month, or 20
days in all. The question we
refer to is that of the gross in
equity now existing in the assess
ment. When our present law
was enacted this county was
practically all rural, and land
values were in a measure uniform
throughout the county. Now,
we have q large city, a smaller
city and many towns and villages
with all the differences arising in
values from such growth. In
addition thereto lands near the
cities and towns have a value
other than for farm purposes.
Yet, today, as q hundred years
ago, we depend upon a man in
each Hundred, with-the addition
of five in the City of Wilmington.
to assess the values, subject to-
the review of a board of three in
each district, and a tnal appeal
to the Levy Court, but with no
adjustment or equalization. To
illustrate, By citing a case that
came under our personal observa-
ton: Four years ago, at the
last general assessment, in two
adjoing hundreds, two assessors,
one OF Wnom maae q nign assess
ment; while the other made q
low assessment. We recall one
farm that was in each OF the two
hundreds, the line passing
through the farm. That part in
one hundred was assessed at a
valuation forty per cent higher
than the part Of the same farm
Ia the adjoining hundred. This
year, as it happens. the con-.
ditions are reversed. The
hundred which had q high vslua,
tion il being assessed by 3 man
with low ideas as to values, while
the other il being assessed BY
one with high ideas. Again, SIS
The TRANSCRIPT lias frequently
pointed ont. the assessments Of
property II ilis City of Whining