Evening journal., 1911-07-01
geEaNo l0ynNAL sATgR
EXhyor Spruance Reviews Work Of His Administration

A few hours before he became an
ex-city official Mayor J. Harvey Spru-
ance last night sent a statement to
City Council telling Of the difficulties
experienced by the administration
which Just went out of Office He also
made recommendations which in his
opinion. the present administration
should take up.
The letter was offered by Mr.. Nc
Govern and after being read. was on
motion, ordered received and fled
The letter follows:
City of Wilmington. Delaware, Ohice
Of the Mayor. June 30. 1911
President and Members Of the Coun-
ell Of the Mayor and. Council Of
Wilmington.
Before the completion Of my admin
istration I desire to call your atten-
tion TO some OF the difficulties which
have been experienced during the past
two years in the government Of the
city and suggest such remedies and
improvements as can be applied by
the cooperation of body Of officers
legally constituted and firm In the re-
tention Of their office
One of the greatest defects In the
government Of the city has been the
alleged inequality Of the assessment
of real estate. and the resultant IN
equality in taxation. This difficulty
has grown up 10 a large extent
through the assessment system where
by properties are not assessed at
their full value. The last United
States Statistic Of Cities (1907, shows
that real estate in this city IS as
sessed, on the average. at 20 per cent
Of its real value. and while some
properties are assessed at 100. others
are assessed below 20 per cent. thee
by bringing down the average Of the
assessed valuation. which has led to
a general dissatisfaction with our as
sessment system and wide spread
feeling that the assessments are In
eouitable and unjust
The citizens generally have no oh
lection TO bearing the burdens Of
government provided that the bur
dens Of government are equally dis
trihuted. All properties should he
assessed at their true and full value.
and we should have an assessment
which is sufficiently elastic so that
when old properties denreciate. their
assessment may be diminished and
when the value Of property is ac-
celebrated. their assessment may be
readily increased.
The collection Of taxes under ex-
isting conditions is worse than the
assessment We have UPWARDS Of ?
quarter Of a million dollars i'm I'M
collected taxes exclusive Of the error
/ list A very substantial portion o
these debts are over two years old
While. Of course, It would be impossi
bic. probably, to collect 100 per cent
of the taxes levied, there is somethini
/ radically wrong when any sucl
amount as indicated can be owed t.
the city. and the city. by reason o
such uncollected taxes. is comnellel
! 10 borrow money. The Council hai
| broad powers In the enforcement o
the collection Of taxes. They hav
never. TO my knowledge. been yer,
seriously utilized. During the pas
two years. II was impossible by rea
son Of our disorganized and non lega
condition, to utilize powers whic
otherwise might have compelled
more complete payment Of take
Where the statutes may seem to b
deficient I'm the details Of the metho
of compelling persons to pay the
taxes. Council has the power unde
the express provisions Of their chai
ter in Section Sc, to supply such d.
tails and provide the method Of co
lection.
+ Il will not be depressing far fro
! the subject just under considerable
If I take occasion to here speak abol
the financial condition of the city
. this time, and as it will be left for u
t incoming administration The cas-
: balance of the city at this time
} S3S.64S00, TO which should be add'
t S1,19329, due the corporation fro
o. the Street and Sewer Department
S 81. .55792 due the corporation from q
S Water Department and approXimat
1 ly $4,000 due from the Municip
5 Court. making a total of S42,299.2
- To this would be added, of cours
S such receipts as would be taken
4 by the various departments and eep
- cially the receipts of the tax co
% lectOrs
For years June bills and Jul