Newark post. (Newark, Del.) 1910-1969, 1917-01-24

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which follows necessarily from
differences in total assessment,
that works the hardship on the
owners Of the different kinds of
property. The assessment OF Per-
sonal Property is about the same
for the same property in each AS
sessment list. That is, the tota
value of the assessed Personal
Property is almost the same in the
two lists. Consequently, low rate
is to the advantage of the Capita
ton assessment and Of the Per-
sonal Property assessment, and
high tax rate is to the disadvantage
of both these forms Of values.
That is, by assessing real estate
at its rental value, the total School
Tax Assessment is small (only
S13,655. 0O), therefore the tax rate
must be very high, therefore the
tax on Personal Property and on
Capitation Assessment must be
very high. Therefore, under the
present school tax system, the
owners of Personal Property and
taxables who pay only Capitation
tax, PAY GROSSLY OUT OF
PROPORTION TO THEIR JUST
DUES UNDER AN EQUITABLE
TAX SYSTEM. This is the fact
and condition which causes all
the complaint about taxes and
hardship of high taxes under the
present system. If the County
total Of assessments had been used
to levy school taxes, and if the
school tax rate had been 1922 on
the $4,000 Of value, the school tax
for the owners of Personal Prop
erty and the taXables who pay only
Capitation tax, would have been
very light, because the rate is low.
In fact, the Personal Property
owners and the Capitation tax pay
ers would have had to pay only
one-fourth as much tax on these
values. The other part of the tax
would fall upon the owners of real
estate in proportion to the increase
in the assessment of value of real
estate. The tax rate would still
have been the same for each KIND
Of value, but since the increase in
the assessment was all due to in.
crease of assessed value of rea
estate, that kind of value alone
would have found itself paying in,
creased school taxes.
Unfairness Of The Present SchOO
Tax System
The simple and single purpose OF
this presentation is to secure in the
school tax system that standard OF
fairness and equality which ta1
payers now have in the County ia,
system. That being the sole aim
charges of novelty and of revolu
tionary charges cannot be main,
, tanned against the proposal OF
change. In the county the assess
ment of real value of Real Estate
has worked. In the city of vii
mington and in the towns Of
Lewes, Rehoboth Beach, Laure
and Seaford, Real Estate is taxed
at it's real value for school taxes
Therefore, the idea is not new
therefore the plan is not revolu
tionary. The State legislator,
some years ago, when authorizing
several school districts to rails,
money for the erection of new
school houses, passed special act
authorizing these districts t.
: assess real estate at it's real valu'
= in these districts when raising tn
tax for building purposes. Her
we have a number of progressive
: communities, and the State legis
lature acknowledging and employ
ing the principle, hence it must b.
sound and equitable.
. THE question raised" the bull
letin declares, sis distinctly ques
- ton of equity and justice in tn
tax laws. This makes it a mora
question, a question of fair treat
ment and justice, of treatment &C
o cording to the principle of secur
= ing the greatest good for the great
= est number"
All good citizens are urged t
:, unite their efforts in creating tn
. necessary public sentiment whicI
q is the surest way the change ca,
y be effected.