Milford chronicle., 1915-09-03
Georgetown, Del, Aug. 2S, 1915.

Milford, Del.
NJ Dear Colonel
NY have been interested in the edi-
.oriols appearing in your paper for
s-oroI issues relative to the new
Sotbod of the assessment of property
IN Sussex County, and 1 recollect a
naouest made by you for an express
Ian of oppinion upon the new assess
aont law and a comparison of the
now act with the law heretofore in
force.
Old Method of Making Assessments.
The underlying principle of the old
.ssessment laws was a valuation of
nronertv by chosen assessors repre-
senting subdivisions of the County,
tbora being generally one chosen for
each of the old hundreds. Prior to the
enactment of the new assessment law
there we're fourteen assessors elected
IN Sussex County, each assessor max
mo nronerty valuations within his
narticular district. The assessment
IN each district, therefore, was de-
nendent upon the personality of the
aseessor. The office of assessor was
very poorly paid Office, and it is
onlv stating the truth to say that the
enumeration provided by law was
not in anv case sufficient compensa-
tion for the time and labor involved
if the assessor did the work properly.
The result was that assessors, almost
without exception, used the former
assessment lists as a basis for his
assessment, and did not, except in
very few instances, make much effort
to make a proper valuation of the
property in his district. Hence it was
that the assessment lists would con-
tain wear after year the names of
dead persons and those who had re-
moved from the district, and the pro- |
nertv values remained about the same |
Notwithstanding the increase or di- |
mtnution in value of the respective |
nroperties or articles of property. |
There being fourteen districts and |
fourteen assessors, each pursuing a |
different method, perhaps, in arriving |
at valuations. each subject to local |
Influences, and with the natural de-
sire to make as few enemies as pos
sible. and in every instance depend
ing to a large degree upon some old
assessment list, the result was,
speaking generally, an assessment
about as non-unifOrm, if 1 may use
such term, as possibly could be. For
years this evil has been recognized
in Sussex County, and efforts were
made from time to time to enact legis-
lation to remedy such evil. The old
law provided that the Levy Court of
the County should sit as a Board of
Appeals, and for the purpose of equal
izng and making uniform the assess
ment lists. To any one in the slight
est degree familiar with the workings
Of the Levy Court, it was at once ap-
parent that the Levy Court was not
the proper body to exercise this
function. nor did it have the time,
even if the members were so inclined
to do the necessary work. The re-
suit was that the individual members |
of the Levy Court undertook to exam
inc the assessment lists of his par
tcular district when the lists were
returned by the assessors, and the
practice grew up of allowing the in
dividual members to decide cases Of
1 =
sOrs. The Levy Court Commissioners
were subject to the same local in
auences. and, of course, as was natur-
all were neither desirous Of being !
burdened with the necessary work,
nor Of making enemies, and practical
ly made no investigation of the assess
ment lists at all except when an ap-
peal was preferred. a
One Attempt to Better Conditions. a
In an effort to make uniform the
an act was passed Great
ing boards of revision in each of the =
districts, composed OF -
wO citizens of the district of opposite
political faith, which two citizens,
ogether with the assessor, sat in the =
month of January in Sussex County, "
or the purpose of hearing and de-
erming all appeals, and to review .
md, in its discretion, revise, alter or
hange the assessment, and, generally =
AVE full power and authority to do :,
whatsoever things necessary to make =
he assessments through such hun Z
red or district fair and accountable"
The act was peculiar in several re- n
poets. 1t provided, In so far as it il
eated to Sussex County, that the CT
'oard of Revision should sit on the A
ist Tuesday in January, and each a.
ay thereafter during the week, for n
he purpose aforesaid. The act, how oi
YER, further provided that compen- Of
alton should be allowed the members bt
Three Dollars for each day not ex- tC
aeding three days. Furthermore, the pl
ct was absolutely silent with respect P
the authority of the Levy Court
YER the assessment lists, and the
nd act was generally construed as
aying to the Levy Court the same vi
lthOrity over the assessment lists of
that body had heretofore enjoyed. r,
he result was that, while the Board n,
Revision might change valuation e.
ade by the assessor, the Levy Court m
as not compelled to accept that Of
ange as final, but could, and often m
d, oyerrule the decision of the Board IA
Revision, and make it's own valua- ar
on. 1t is easy to see the confusion RI
sulting from this system. First al
IS the assessment made by the as he
ssor with all the evils attending the re
ethod pursued, then an attempt at IN
vision n.nrI Df RnufGiOn | -