Smyrna times., 1921-02-02
TAX PROVISIONS OF THE NEW
SCHOOL LAW UNDER DEBATE
SOLONS AT LEGISLATURE BAT
THING FOR SATISFACTORY CODE
Draft of New Bill Reaches Committee
Tax and Transportation Ques-
tiOns Troublesome Features

tentative draft of the proposed school
aw, now beng considered at Dover by
the joint educational committees of
the two Houses with representatives
of the Citizens Committee who drew |
the bill, the tax features will cause
more trouble it is anticipated than all |
the remainder of the measure. The
transportation provisions which has
caused so much discussion in rural
sections, it looks now, may be so de-
cidedly changed or cut out altogether,
to eliminate any objection. So the
matter of taxation causing probably
nine-tenths of the opposition to the
School Code, many objections are al
ready being heard to the feature which
would impose $5 income tax on every
citizen of the State. This means that
every man and woman of voting age
would have to pay $5 school tax
bill become a law. What pleases the
rural state most in the bill is no doubt
the provision for only 25-cent school
Tax rate in the three counties which
considerable reduction compared
with the present rate. The $5 tax and
the graded income tax, per cent on
salaries under $4,000; per cent on
salaries from $4,000 to $4,000 and 8
per cent on all salaries in excess of
$4,000 would bring in the funds to
make up the loss by the 25-cent rate.
The following is the exact language of
the tax plan under the proposed bill
now being considered:
Treasurer Trustee of School Fund
2326-A Section 55. The state trea-
urer shall be trustee of the school fund
with power to receive, sue for and re-
cover any money or property be-
queathed, given or belonging to said
fund; to vote as holder of any stock
belonging to said fund, except as to
stock of the Farmers Bank, to lease
any real estate devised, given or be-
longing thereto, for terms not exceed
ing three years, and to distrain for and
collect the rents thereon accruing, and
to improve and manage such estate
"2326-B Section Sc. All moneys and
property given to or appropriated to
said fund shall be and become a part
of the school fund Of the State of Del
aware, for the purpose of free public
education in Delaware. "2326-C SecioI
81. The auditor of accounts shall
each year as soon as possible aftel
, July 1st audit the investments, the
: business and financial transactions, tht
records and accounts of the trustee O.
the school fund and all other accounts
: of the State Board of Education, tht
County Boards of Education, tn,
Boards of Education of the Specia
School Districts and the Boards o
u School Trustees. The State Board o
Education shall publish the results o
such audit, and shall also mention tn
name of any person who has mad
!. within the last year a gift to sal
: funds, with the amount or avlue there
: !, of.
o Plan of Support for Delaware School
a "2326-D Section So. The free put
i ilc schools of the State of Delawar
le shall be maintained and supported:
S. 1. By uniform tax on person
to al property and real property of
,e the respective counties at the rate
ID of 25 cents on each one hundred
IN dollars of assessed value as deter
Sc mined and fixed for county pur-
RS poses.
2. By the revenue derived from
the income of the state school
fund.
3. By all revenue derived from
a any income tax collected by the
state.
ge A. By such moneys as shall be
nd appropriated from time to time as
nd additional appropriations made by
nd the General Assembly for the sup
is port and maintenance of the free
ng public schools of the State.
IS. "2326-E Section SO. The Levy Cou
he of each respective county is authoriz
as and empowered, directed and require
i'll at the time of levying the taxes in t
di- county for county, road and poor pu
en-. poses to levy an additional tax at
a rate of 25 cents on each one hundr
rly uOlldfS OF aSSeSSeu VdluS, do ucISIull
rm ed and fixed for other county taxati
ab- purpose of all personal and real pre-
i'd erty in and of the respective cour
nts which shall be collected as other cot
The ty taxes are collected and shall be z
in portioned among the Special Sch'
len Districts and the County School d
ire. tricts as directed by the State Boa
.rt- of Education.
use Revenues from Incomes and" How
2326-F Setcion so. The rever
from the income tax for school pl
|. poses shall be derived from all the
low come TAX collected on the incomes
the all citizens of the State of Delawa
to the rate of whicn shall hereafter be
lelt follows: A tax of one per cent W