Evening journal., 1913-08-06
REORGANIzE
ST. GEORGES
MARSH CO.
Levy COurtman Smith Ad-
dresses MANAGERS About
New Assessment
FEDERAL GOVERNMENT
MAY TAKE A HAND

The St. Georges Marsh Company,
which owns a big marsh just south OF
Delaware City is now fully organized.
During past years it continued the old
assessment and paid no attention to the
improved land. Now the company will
make a new assessment and all marsh
owners must bear their share of keeping
up the river bank The Federal Govern
ment viii be asked TO send an inspector
to Delaware City to inspect the river
bank which protects the Fort DUPONT
properties. After he makes his report
United States Senator Salisbury and
Congressman Brockson will ask for an
appropriation for the work of strength
ening the bank. Levy Court Commis-
sioner Smith, at a meeting of the marsh
company, was asked to give his views
On the way TO conduct the affairs of the
company He said
Mr.. President: / am not here to
criticize your management of the
marsh company or to tell you your
1uty in the premises.
What has been done or left un-
lone is in the past, and let the dead
)ast bury its dead. Although there
. very just reason for complaint that
lou have neither furnished the Levy
Court an estimate of the probable
;ost of keeping up the bank, nor
accounted in any way for the county
moneys turned over to you to assist
n keeping the bank in a proper state
If repair.
"The Levy Court realizes that the
ipkeep of the banks is of consider
Bile importance to the properly own
rs whose lands would be affected
" a break as we'll as to the county
which is charged with the upkeep
f two roads running across the
marsh, so that our interest is a Joint
interest, and so I am here, gentle
len 10 consult and advise with you
S to the best method of handling
his difficult and dangerous proposi-
ion.
Now l assume that you have a
egally selected business organiza-
on. l understand that heretofore
ne payment of a marsh tax has been
oluntary, your company having no
sgal authority to compel the pay
lent of the tax, and therefore the
urden has fallen on a few, but that
ou now have a law under which
ou. can compel the payment of marsh
ixes.
Il also understand that there has
cen no new assessment for many
ears, but that previous records have
cen copied from year 10 year.
Under the present conditions /
leretore try to suggest that your
oard Of managers make a totally
ew assessment by personal view,
lsing your valuation per acre on
ie relative benefits that the owner
sceives in the use of the land affect
by an overflow. After the total
isessment is returned, suggest
lat an appeal day be set apart and
at all questions of acreage and val
alton be adjusted on that day, each
xable having been given written
)tice Of The time and place of the
lpeal
"In che meantime I suggest that
board of managers, after a per-
pnal view of the banks, estimate the
-ob2ble annual amount ordinarily
Rcessary to keep the banks in proper
pair. Then take up the question
II the Federal Government and the
Ply Court and Delaware City as to
spective proportions Of the expen-
S that each is to bear,
THE Marsh Company should then
Ike the total proportionate amount
hich it proposed to raise by taxa
pn and divide it by the total amount
the assessment to get the proper
te Of taxation and lay the tax ac-
rdingly.
AFTER the tax is so laid, I recon-
end that you set a date within
hich time the taxables may pay
cir marsh tax, and after that date
Ike efficient legal means to collect
e delinquent taxes.
'I also recommend that the treas
er keep an accurate record of the
ceipts and the sources from which
ey are derived, together with an
mized record of the disbursements
THE board Of managers should
We monthly meetings, and all bills
the upkeep of the bank should be
ssed by the board and an order
avn on the treasurer for the
hount. / think the bills should ac-
mpany the order and be filed by
treasurer as vouchers.
At the end of the fiscal year an
mized statement Of the receipts ano
Bbursements should be furnished tC
& Levy Court. and the books of thC
M mpany thrown open by resolution
inspection by a committee Of tbs
w Court
BY adopting this course you viii
ablish the duty of the Levy Couri
assist in keeping up the bank, ant
be subject alone to the good will
the members for the amount yot
to receive, and It will enable the
IS w Court to determine whether
as their agents are dealing wisely
economically with the county
ld turned over to you for count,
be