Evening journal., 1911-02-06

CONTINUED from First Paee)
bin provides that City Council shall
appropriate such sum. each year, as
the Board shall notify City Council
it may require.
The idea In making this unusual
provision is that for the first three
years the work of making a new as
seasment will require high grade men.
devoting much of their time to the
subject and will likely require the
employment OF experts, surveyors and
other professional men to assist in
making the assessments and placing
the work upon such a systematic
basis that the following Boards may
have little to do except to keep this
system up-to-date from year 10 year,
and for so doing, experts Will not be
required. nor will the time OF the
commissioners be so constantly re-
.~quirod. and therefore the Office should
not call for as much salary and the
carrying out OF the work, as large an
annual appropriation. The idea is 20
give the Board a free hand for three
year so as to give IL every oppor-
tunity not only to make a fair and
equitable assessment. but TO provide
plans for a continuation thereof
The Board is TO begin It's first as
sessmcnt Of persons and property for
city. school and capitation taxes in
July. 1911. and complete same by
June l. 1912. which taxes shall be-
come due July I. 1912. All such
taxes are to be collected under the
supervision OF the Board In the man
ner which Is now, by law. provided
The Board shall act as a Board ~
Revision and Appeals, and for this
purpose shall have the power, while
the assessment is being made. of It's
own accord. or upon appeals being
made, 10 change any assessment. pro-
yiding IL shall not change any asses
ment after tho first day OF March of
the year following that in which the
assessment was begun. Any change
OF assessment made by the Board
prior to March / OF each year shall
be transmitted to the persons particu-
larly Interested Any item omitted
from the assessment prior to March
may be added after that date. but
notice of such addition must be seni
10 the parties Interested The as.
sessment books shall be open TO the
public during all the month OF Aprl
and in addition thereto the lists o
assessments shall be printed durinf
April, in two daily newspapers Of the
city OF Wilmington. two separate
times at intervals, of one week apart
The clerk Of council shall also have
printed and bound in pamphlet form
during the month of April, FIVE hun
dred copies of said assessment which
shall be for distribution to those wac
may request a copy.
Each commissioner appointed or
the Board must be a freeholder, 10 tn,
extent OF $500 Of real estate N
the city OF Wilmington.
All assessments shall be made upor
the basis Of the estimated value o.
the properties II sold for cash. tn,
bill makes the usual provision for the
presentation to City Council. on Jun,
]. Of the assessment as prepared b.
the Board. the apportioning OF th'
several amounts, to the persons ol
properties affected, by the City Coun
ell, and the issuance Of warrants. b,
the President and Clerk OF Council
10 the Board for the collection of thu
taxes. It further provides that thu
Board shall. at the end of each fisca
year, make a statement OF the amour
OF taxes uncollected. but which, il
its opinion. can be collected, and tha
no taxes due and payable upon tn
duplicates shall be allowed as error
and stricken from the lists withou
the joint action Of a majority vote o
the members Of the Board and th
members OF the finance committee O
the City Council. respectively Thi
latter provision means that the Boar
cannot, without consent Of the fnanc
committee. strike any name from tn
list nor can the finance committe
strike on any assessment. which III
Board may deem collectable. Thu
faYoriusm In allowing errors
eliminated.
In giving the Board the power I
collect taxes, as we'll as to make th
assessment, the idea was to make thi
branch OF the city's administratio
less expensive than at present. Their
are but few months throughout III
year when the receiving OF taxes o,
cupies the time of more thon one {
two men. whereas during these fe
months several additional men al
1ecesary. At the busy seasons fs