Every evening, Wilmington daily commercial., 1918-04-08
MONDAY, APRIL S. 1918
Collection Of Overdue Taxes.


Somewhat surprising were the develop
mcnts at the meeting of City Council,
Last Thursday night, when the subject
Of hixh rents and taxcs-snd incidentally,
tar collections under consideration.
The attention of City Council was called
to the fact that former city officials were
in Arrears IN payment OF city taxes
communication was received from Mayor
Ixxson. calling attention TO such de-
linruencies- the matter was referred
70 the law committee.
Now, in respect Of delinquent taxshes,
it makes no difference whether they
formcriy held Office under the municipal
administration o. not, except for the
f>ct that il nav be deemed more dis
crodfSble for clty official 10 neglect the
important matter OF tax payments than
IN 3 private citizen. II is the unpaid
tszrs that City Council has to deal with,
M matter by whom they may be owed.
Il is the duty of City Council, mainly
through its finance committee, TO see
that these overdue taxes are collected.
In the consideration of the matter by
City Council, Chairman Robertson OF the
finance committee is reported as having
said that IF the city solicitor could collect
these taxes from former officials OF the
citv. it would be 3 feather IN hls cap,
and that the members of City Council
would give him due credit If he accom-
plished the collection"
This, it seems to us, is strange talk.
Is there any extreme or strenuous difficulty
in the matter of collecting overdue taxes,
whether owed by former city officials or
plain citizens? Certainly the law makes
no distinction between these two classes,
and TO our mind the law provides ample
and effective methods for the collection
of all overdue taxes.
so far as this reference 70 the city
solicitor is concerned, it seems like some
what of reflection upon that official,
Many people. on reading this occult
remark By Chairman Robertson, might
incline to the opinion that 1t is the duty
of the city solicitor TO attend TO the col
lection of delinquent taxes. But it is not,
in anv sense, except when City Council
takes the initiative The city has col
ledors whose duty it is TO collect the
taxrS, and who are paid for that work.
The law slso prescribes the limit when
taxre shall be considered overdue, and
vhen they become subject to collection
By legal process.
Wow, we have not the least doubt IN
the world that should City Council make
the risht resolve--as ii should do without
de4sy-to clear up the accumulations OF
overdue taxes on the city tax duplicates,
snuae Of them long overdue-and enforce
oorection by legal process, City Solicitor
Bsyard will do his full duty, promptly
and vigorously. But it is not his duty,
indeed, it is not within the powers of bus
ONCE, to initiate the legal proceedings.
The City Council must make the initial
moves, start the machinery in motion,
and then it VIII be the duty of the city
solicitor TO conduct the legal prosecutions
Tor collection, without fear or favor.
And we have no doubt City Solicitor
Bayard stands ready TO do this.
The delinquency in collections of city
taxes have long been reprOach 10 the
city. Taxes have been allowed to remain
unpaid long after the time set forth in
the law as the limit of indulgence. That
any taxables have been allowed privileges.
Of non-paynent for such long periods Is
an offence against public propriety and
the interests of the people. Especially
is il an injustice to those good citizens
who paw their city taxes promptly each
year.
The delinquencies in tax collections in
this citJNhave even reached the extent Of
public scandal. Not only are there
many actual delinquents-favored citi-
GEMS who have been allowed to 60 on
without payment-but there are reports
OF taxes having been collected and not
paid over to the city treasurer, to the
extent Of at least $4,000. And the
scandal is acccntuated by rumors that the
official bond Of the collector who thus
failed to make report Of taxes actually
collected has been SO manipulated as
to make it extremely doubtful that col
lection of his delinquencies could be
enforced on this bond.
This situation should not be permitted
to continue. No doubt it would be a
Feather in the cap" of City Solicitor
Bayard to clear up the tax delinquencies
Of former city officials-to say nothing
of those Of other citizens as we have
shown, il is not his duty to make the
initiative. lie can do nothing until
City Council makes the move and calls
upon him to conduct the essential legal
proceedings.
Now, what will City Council do towards
enforcing collections Of these overdue
taxes?