Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1915-11-06
TELLS OF SPECIAL TAX ON
ALL OWNERS OF AUDITING
REALTY TO PAVE STREETS

result was the paving tax bill passed
by the Legislature OF 1912.
This plan of special paving tax
was devised to meet the objection that
il was unfair to make special assess
ments on the property abutting on
one street paved with improved paw
ing and pave another street with i'm
proved paving and make no charge
on abutting property. The amount OF
tax was carefully calculated so as to
produce as nearly as possible $1,000
600, or a sum which, together with
100000 provided by the loan would
be sufficient to carry out the scheme
OF 1906 for a comprehensive plan of
improved paving throughout the city.
The plan thus evolved answers the
question of unfairness by placing the
same burden upon all property which,
in fact, enjoys the same benefit. II
is not claimed that the amount OF the
tax is exactly proportionate 70 the
amount of benefits received, because
such exactness Is not possible and Is
never attained in any scheme OF tax
alton; but the claim is made that
every property which, at the time the
act Of 1912 went into effect, was en-
joying, or which thereafter should en-
JOY. the benefit OF abutting upon
an improved pavement, constructed
without special expense to the abut-
ting property. will pay, substantially,
the same return for the benefit"
Mr.. Compton quoted extensively
from the paving law affecting Balti-
more, and added:
"The theory Of the act in making
no difference in the tax on account
Of the kind OF improved paving on the
street is based upon the following
consideration:
FIRST. that one kind Of paving is
about as attractive and as beneficial
10 the adjoining property as another I;
I that the selection Of the kind OF i'm
proved paving is, or ought to be, made
/ chiefly with regard to the needs OF
/ public travel. and therefore the abut-
ting property owner ought not 70 be
| charged more because an expensive
/ Belgian block pavement is put down
| in the street to accommodate the
heavy traffic when a cheaper paving
would be just as attractive and Just
as beneficial TO his property.
Secondly, II is not practicable to
go into minute refinements in fixing
a tax; all that is attainable is sub
stantial equality; and that is accom-
/ plished by making three classes,
based upon the different widths OF the
streets and without attempting to
make further classes on account OF
the kind Of improved paving which
the public might require on a par
ticular street.
Thirdly, no property owner at
fected by the tax has any real griev-
ance on account of the AMOUNT of the
tax unless it is more than his proper
tionate cost of the paving Of the stree
in front of his property would be
and. as above stated, it will be foun'
upon calculation, taking any stree
you may choose in Baltimore, that tn
amount Of the tax on any propert
abutting on that street would be les
e than would be that property's propol
, tionate share Of the expense of paw
, ing the street in front of such prop
erty with the least expensive of tn
/ improved paving specified in the act.
Under the paving tax act tn
owner of every property affected ca
know exactly what his lax Will be
Il Is a simple matter OF arithmeti
to ascertain the width of the stree
I and the number of front feet OF hi
| property; whereas, under any form o
assessment, il is a matter OF rattle
intricate calculation, dependent upOl
the kind of paving used. the amour
OF grading, the kind OF curbing. etc
, | to ascertain what the proportional
charge upon each abutting propert.
will be.
Easier Payment Plan.
Under the paving tax act there /
, Ia certain sum to be paid each yea
, for ten years.
"Under any form OF assessment tn
usual custom Is to divide the tota
!, assessment on the property into in
stallments OF three or five years an
make each OF the installments bea
, interest from the time the work
! done until paid
$50 that. under the assessment plaT
the charge would be heavier. the in
|, stallments larger. and there would b
: addition OF interest.
Scheme Treats All Alike.
Under the special paving tax th
{. owner of every property abutting on
ldhtu Win AullibNtu paving
the public expense, pays the sam
. amount per year and for the sam
: number of years; under the assess
g ment plan on one street the Counc
= may pass an ordinance requiring III
!. entire cost OF the paving 10 be assesse
=. upon the abutting property; on al
4 other street two-thirds of the cost ms
= be assessed on the abutting property
n on another street one-half of the cos
d may be assessed on the abutting PROF
e erty, and on still another street III
o Council may put none Of the cost o
& the abutting property.
y EVERY argument of convenienc
II and policy from the standpoint of I'll
y public, and every argument of equa
IS ity of treatment TO the individual prof.
L. erty owner, is in favor of the PAWN
s. Tax Act as compared with the systei
IS of special assessments by ordinance 8
e IL works out in practice.
IL "The fundamental principle thi
m iustifies a special assessment. namel
le that there is a benefit to the abuttir
IL property because of the public in
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