Evening journal., 1912-05-22


Sir: If there we're no other new
feature in the proposed city charter
than the improved method of assess
ing and collecting taxes, think that
it would for that reason alone be
worthy of the serious consideration
and adoption by the citizens of Will
mington. The unbusiness-like way
in which we now assess and collect
taxes has in the course Of time re-
suited in large delinquent list of
taxables, the total amount of whose
unpaid taxes, at this writing, accord
ing to the City Auditors report. is up
wards of 5000, 600. The tax collectors
have not setted on their duplicates is
sued seven or eight years ago. Any
lprivate corporation which would at
tempt 20 conduct its business affairs
in a similar manner would necessar-
lily become bankrupt and the city OF
Wilmington's financial affairs viii con-
tinue to remain in this hopeless mud
die which now exists, with annual de-
ficits. until our present antiquated and
unbusiness-like method of assessment
and collection thereof is changed.
think that the chronic muddle of the
citys financial affairs is the most po-
tent cause of the clamor for a new
city charter, and the provisions in re-
lation to this subject in the proposed
new charter will do more than any
one other single agency to remove
the cause of discomfort and dissatis-
faction.
The proposed charter abolishes the
present system entirely, and in lieu
thereof, il creates a department of
assessments, under the general sup
ervision OF the Board of Administra-
tion. but under the direct charge of
chief assessor, who shall have such
assistants as the needs Of the city
require. The collection of taxes is
placed in the hands of the depart
ment Of receipts and disbursements. Of
which the city treasurer will be the
chief administrative officer. All
monies paid to the city and paid by
| the city are transacted through and by
the latter department, thus making II
conform to modern business methods.
The department OF assessments is
modelled upon that of the city of New
York, which has been evolved and
perfected by Lawson Purdy, than
whom there is no better known tax
expert in the country. The property
is assessed and not the person, al
though the name of the owner is add
ed. where II can conveniently be as
certained for purposes of identifica-
ton of the property The assessments
are so made as TO show the total val
uation of the property, and a separate
column showing the value Of the I'M
provements. The assessment lists
are made public and the public Is
given reasonable opportunity for ex-
animation and inspection, notice there
of being given in the newspapers.
Council would have the power to order
the publication Of the assessments, II
deemed advisable. Appeals are pro-
vided for
The chief assessor is also required
to procure tax maps, which will show
the location and size Of the properly,
the nature of the improvements ana
other data from which inteingent
and fair assessments can be mace. IL
is important that the chief assessor
\ and his assistants shall be competent
and expert men, and when the people
have once experienced the result OF a
! fair and Just assessment on all prop
erty. and its prompt collection, they
will not permit any return to the un-
business-like methods which now pre-
vail
Under the proposed method Of as
sessnent, the chief assessor and MS
assistants will make an entirely new
assessment of every piece of real es-
tate within the city limits. They VIII
obtain from whatever source avail
able all of the inf nation from wnich
they can form an opinion as 10
values Then, let us assume that tney
are going to assess the westerly size
Of Market street between Sixth ana
Seventh streets. They will adopt some
standard unit Of measurement, let us
saw. 25 feet front by 100 feet deep.
! Taking that unit of measurement, tney
would decide. for instance the value
uer front foot on Market street OF the
/ corner lot at the northwest corner OF
sixth and Market streets. 25 feet front
and 100 feet deep. This value they as
! certain by recent sales, interviews
with expert real estate dealers, and
with the owner himself or by obtain
ing information from any other source
available.
The unit of value is fixed on the
front foot basis, and is ascertained
on the mere land without theimproVe-
ments thereon erected. Having liked
the unit Of value, the actual assess
ment of the lot as it exists Is auto
matically obtained by multiplying the
unit of value with the unit Of mea-
surement If the lot is smaller than
the unit of measurement the assess
ment decreases automatically by a
fixed rule below the unit of value. II
the lot is larger than the unit OF mea-
surement. the assessment increases
automatically by like fixed rule The
same rule, however, applies to an
properties, so the assessments VIII
be uniform. AS the properties are fur
ther removed from the corner and ap-
proach the middle of the block the
unit of value would necessarily be de-
creased. while at the corner OF sew
enth and Market streets, the unit OF
value would again increase, and be
larger or smaller than the assessment
on the corner Of Sixth and Market
streets. in accordance with the tact
whether Seventh street would be sueh
a business street tending to make