Evening journal., 1914-12-17
CITY loses IN
Second TAX SUIT
After Setting Aside Thomas
Judgment, Court Sug-
geStS New Law
CONFLICTS IN
PRESENT MEASURE

In City Superior Court this after
noOn Chief Justice Pennewill handed
down a decision on the application of
Victor 5. Thomas to set aside "a judg
mont entered in favor of the Mayor
and Council of Wilmington against
him for taxes alleged TO be due the
city for the year 1912. A case stated
involving the facts was submitted on
briefs by City Solicitor Daniel O.
Hastings and Andrew c. Gray about
ten days ago. After setting aside the
judgment the Court suggested new
legislation for the collection OF taxes,
harmOnizing the Inconsistencies of the
existing provisions in that respect
The decision in full follows:
"ln the above case a rule was IS
sued commanding the Mayor and
| Council of the City of Wilmington TO
show cause why the judgment enter
ed I'm this case should not be set
aside
"The certificate was delivered TO
/ the city solicitor and by him directed
! to be filed by the prothonotary in
pursuance of Section 81. Chapter 2O7.
4 Volume II. Laws Of Delaware, which
was fully set out in the case Of the
city against Barsky reported in 90
All. 2l7
"The judgment is sought to be set
aside in this case as il was In the
4 Barsky case. on the ground that the
same is invalid. illegal and void. Spe-
cihcally il is contended that the re-
quirements of the statute. under
I which alone such a Judgment could
be entered were not complied with.
THE facts are not disputed.
THE court feel constrained to set
aside the Judgment entered in this
case for reasons that are obvious and
not disputed by the city solicitor. In
deed the decision given in the some
what similar case of the city VS.,
Barsky at the January term of this
court. wherein IL was held that certain
provisions OF Section 81 OF the Statute
Chapter 2O7. Volume Ia, Laws OF Della
ware, are mandatory and must bC
shown by the certificate filed i'm the
Office of the prothonotary. TO have
been complied with, is decisive of tho
present case.
"But while we are compelled TO sci
aside the Judgment we do not decide
that the tax for which Il was entered
is eXtingushcd or uncollectablc, If Ger
, tain appropriate legislation rs cnactcd
All that we decide is that il is uncollcct
able under the statute in pursuance %
which the proceedings were taken. Their
may bc, and no doubt are many cit.
. taxes in like situation, and, therefor,
/, we think IL proper TO suggest that th
i law IN relation 10 the collection Of take
+ ia the City OF Wilmington be SO revise,
( clarified. harmonized aud improved as
!, meet, not only the present situation
but also future requirements in the go
lection of city taxes. The present Ia
is not only entirely inadequate, but
q some respects its provisions are uncc
u tain. and in others inconsistent.
For example, in one pare of Scctio
l0l. the collector Is authorized to sell III
] taxablo's real estate without advcrth
ing the delinquent taNablcs. and IN
subsequent part is required 10 adycrtis
such taNahlcs before he can sell. IN
statute provides that the tax shall \
. Ia lien for 3our years, while The collecio
!, is elected Tor only two years aud III
term extended for six months longer
J, order that he may collect dclinqucr
y taxes not previously collected. So
ID appcars that his authority TO collect
- ended, before the lien of taxes is gom
and it is by no means certain that hi
! successor can under the present Law
e collect tax. The warrant for which wa
J. not issued 10 him. Other inconsisteT
cics and uncertainties in tho law migl
; be mentioned. but enough have bee
i stated to make il clear that there shoul
IS he revision of the law respecting N
J. collection Of taxes i'm the City OF WI
mineton. aud that the uocdlul aud appr'
r priato legislation should bc enacted 3
IS Inc next session of the Legislature
81 Certainly some one should have n
n mower 10 collect the tax during the -
u istcucc of its lien.
s. "The Judgment involved in this case
y 80 ,.ff. "