Evening journal., 1911-12-22
VIEWS ON CITY
TAX QUESTION
I. Allen HilleS Analyses Stu
alton as to Cost Of Pres
eHt System
REV. GEORGE h. DOLE
SUGGESTS A PLAN

Editor OF THE EVENING JOURNAL.
recent statement that the annual
cost TO the city Of the present method
or assessment and. collection of city
tax was unknown and might be
$4,000 per year has been questioned.
give the following figures on which
the statement is based:
Salaries and office expenses Of as
SCISSORS and collectors for 191O-1911,
S1675SS6.
Uncollected tax. June 30, 1911,
Sl71,5S5.2S. This carries no interest,
but the city has to issue bonds to
cover the amount, and pays about 4
per cent, interest annually, $6.S63.S1.
According TO the best sources OF
information without a scientific ap-
praisal of real estate, an equitable
assessment would add at least $2000,-
GOO to the present assessment This
amount at $1.5O per hundred dollars
the present tax rate would amount to
100000.
Making a total cost to the city oi
the present method. s53,62217.
I think these figures are extremely
conservative and in naming a much
less sum as a cost to the city wish
to keep well within bounds.
The wording of the statement,
owing partly to the fact that Il was
not revised or even intended for pub
licatiOn, was misleading The infor-
nation intended to be conveyed was
that "The total annual cost to the
city of the present method of assess
ment and collection of city tax was
unknown and might be 100000"
have seen no good reason for chang
ing this opinion. In fact, the con-
sensus of expression among the best
informed men. so far as I can learn,
is that the estimate of cost is much
too low.
The present method provides that
tax paid in July is subject to per
cent discount; tax paid in August, the
face of the bill; tax paid in Septem-
ber and subsequently,, per cent add
ed to the bill, and 8 per cent. allowed
for collection From this delinquent
tax the net result is about per cent
less than the face of the bill. The
city therefore receives more in actual
cash from the August collections than
from a collection made years after II
becomes due, and besides pays 4 per
cent. interest for the length of time
overdue.
In the consideration of this subject
there was no criticism Of the admin
istration of the collection department
The object Of the address was TO show
that the present method of assessing
and collecting City Tax is inequitablC
10 the taxpayers and exceedingly ex
pensive. And further. the investiga
ton was 10 make it plain that bet
I ter method entirely feasible should b
T. Allen Hnles.
Wilmington. Del. Dec 21 1911.
Rev. George II. DOle's View.
Another letter dealing with the cit,
tax question is as follows:
Editor OF THE EVENING JOUR
NAL: 1t is to be regretted exceeding
" that. as you stated in Thursday
JOURNAL. there are uncollecte'
S335 900 of city taxes. It is to be re
gretted for two reasons. first, becaus
II is absolutely unnecessary; and sec
ond. the tax collectors would receiV
$4,000 or eight per cent. of this 10
their personal use, if / am correcu
informed. if all of it should be col
> lected. The remedy is simple.
First. the collector should be pai
salary, and not Il commission. IN
u reasons for so doing are obvious.
Second. as soon as the taxes ar
overdue the tax claims should be sol
bearing rate of interest that vii
make them salable, and when twic
sold the property taxed should b.
sold. the taxes being the first lien.
Third, the tax collector should hav
no discretion in the matter. His bon
should be held for the prompt ca
haustion of the legal remedy
Twenty-Five years ago, when / wa