Every evening, Wilmington daily commercial., 1921-12-19
FILING TAX AND SCHOOLS.

has very clear ana tNpieSsNc "pih-
IONS upon all matters connected with
state administration, In its current
issue makes vigorous defence of the
NOW bitterly challenged State School
law. ana also offers justification for
the obnoxious and irritating filing tax
IN connection with the collection of
Income taxes. as provided Tor in the
law crcatlng the State Tax Depart
ment.
The Ming tax, according TO the
Dover Index. was considered and
adopted by It's authors as legitimate
heir to the poll tax of So in the old /
law for school tax purposes. designed /
to impose some part of the burden Of
school expenses upon all the people. /
hut which was cvaded by nearly all |
who did not own real estate. Prop |
,rty owners had TO pay when they |
paid their property taxes. This school |
poll tax. however, did not apply 10 the |
city of wilmington. while the filing
tax does. And It's purpose in requiring
al persons of voting age to make re-
turns Of their incomes. regardless of
extent. doubtless was to allow no Will
mlngton taxable to escape the i'm
position.
The Index flouts the intimation that
this provision for compelling all to
make returns will be Of any partisan
advantage to the Republican party in
voting age. But others win not be so
crcdulous. Does our contemporary
suppose the Republican party organi-
satlon win miss the opportunity of
securing an accurate list of all the
taxables returned 20 the State Tax
Observation-Disclosures as il is entirely
by Bopuhlicans-which must be in
by March rs. and employing this val
uahlc information in completing it's
card index? Can IL not see what a
great advantage this information
would be 10 Republican party workers
IN drumming up recruits for regis
tration7 The card index. generally
incomplete until after the registration
~ concluded would, by means Of this
aid afforded by provision of the law.
be practically completed before the
state campaign actively opened. II is
Idle 60 deny there Is great partisan ad-
vantage In this situation.
In regard to the serious situation re-
Gently developed In several school dis
tricts Of upper New Castle county,
which would have resulted in the clos
inr of at least enc school had not
Senator Ball come 10 the rescue by
plcdglnr a fund for meeting the cost
of tanitor service, which was the main
obstruction, the Dover Index, consid-
crsne this crisis with respect TO the
new School law. imparts some inter-
es,ine Information. The law proper
I, says. has nothing 10 do with the
lack of funds. The Legislature. by
budget and appropriations of money
Go care for the items Of the budget
does this work. and II fears the next
legislature viii not be as liberal in
thus respect az was the last Legisla.
turc, which made an appropriation OF
s2.2oo.ooo for schools, which the In
dcs says seems large enough" Ant
so II does. But the lack OF money foi
janiior service. Il Is contended, doe,
not arise from any insuriciency in tn,
total appropriation. but from miscal
cuiations on some other defects in IN,
division Of the net sum.
We know the tendency 10 extrava
tancc IN this item as well as Others.
says the Index In it's reference TO thi,
matter. "and the tendency Of some dis
tricts to grab more than their share
W. also recall that IL wa. stated a
N. last session of the Legislator
that In many districts the money Sc
aside Tor Janitors was paid to teach
ers as increase of salaries. Such mat
tors arc In the control OF the Stat
beard and the local districts and sine
We believe ample funds have been pro
,ided by the State the fault IL any I
hot In the law on the Legislature bu
IN the use of the appropriations mad,
Unfortunately there is we fear sti
tendency 20 cxtrayaeanco and abus
os ths liberality VI the State inst