Every evening, Wilmington daily commercial. (Wilmington, Del.) 1878-1928, 1922-01-25
LEVY COURT REFUSES
TO ALLOW A REFUND.
o&cldss Not TO Grant Petition
Of Delaware Orphan Home
Regarding lts Taxes.

~ hefore tn. Levy Court Yesterday
afternoon and renewed orally n re-
quest which had been made In writ
ine a week previously that Il refund
g. the Delaware Orphan Homo and
Industrial school. a Negro institution
near thristlsna. which was discon-
unurd in November. 1920. county.
read and poor ta~cs amounting to
tifn.od alleged 20 have been pam by
the petitioner Tor the years 1919 and
liso.
The court had referred the petition
81 les attorney. Frank l.. Speakman,
and The County Board of Assessment.
Attorney Spcakman presented the fol-
lowing report. and the County Board
az Assessment concurrod therein:
YOU have referred TO the Board OF
Assessment ~ the county and 20 me
the petition of the Delaware Orphan
Home aud Industrial school, asking
,our body 90 refund the sum OF
tifAoe, tho amount paid by tho Pc
tltloncr Tor county. road and poor taxes
fof the years 1919 and 1894
1T Ia undoubtedly true that there
are certain classes 81 property used
fof charitable and educational rur-
l'"''f NNk " NNfe hNi N'tt@SllltN lpi-
low that because OF the fact that n
corporation IL organized either for
charitable or Tor educational pur-
poses that property belonging 60 u
ahould be exempt from taxation I'm
w,cry instance. IL IL a fac, known to
many, including myself. that during
The years 1919 and 1899 the said Della
waro orphan Homo and Industrial
School was neither engaged IN chart
table nor educational work and that
,'ie property owned by q vas not be-
ins used for charitable or educational
purposes, but was being us'd for pur-
poses foreign Go the objects and pur-
l'o~ca f,r which ~ was Incorporated.
'liccausc Of this condition OF facts.
am of the opinion that the property
belonging 90 said corporation was not
exempt from taxes Tor county pur-
poses FOR tho wears 1919 and 1890 and
that NO refund az taxes for said years
should he made % said corporation"
After q had been closed the sheriff
~nM tho home aud school 20 satisfy a
nortgasc Tor $4,000 and William
Leach, tax coll@,tor for Now Castle
hundred, attached for 1919 and 1890
taSea ii5toe of the funds IN the
sherifts hnnds
Attorney Chandler said the ins,itu-
ton, which wns chartered al Dover.
housed 90 hovs and had competent
toaChcrs. Nrs. Shearman, Mrs. Henry
y rhon pson and Mrs. G>sen COM
rv--d the finance committee. ana VIII
liam y. bancroft. George Rhoads and
tho lat. Mr.. Alfred l. du Pont con-
al A.. IA. 500.
lie arruci that the institution wxs
charitable aud edncntiona. and held
that tho sheriff paid tho taxes IL
legally from proceeds ~ the sale and
shu tan collector received them il-
hvplly iIN asked tho Levy Court 10
give him opportunity 10 submit facts
g. I, ard Expressed belief mat no would
set 'udsren, should ne BRING eui,
against ths sheri6 IN tho Superior
Sonrt
Attorney spcskman declared the
institution was not charitable or cdu-
eationhl In 1890, a having closed when
a. official WIS convicted 81 immortality,
iir unmarked that II the sheriff illegal
/, paid tho taxes remedy could be had
Ny tho petitioner suing tho sheriff and
the lew court reimhuving him.
The court unanimously voted not &c
allow mo petition.
\ communication from wawa Tribe
fmp'a q. a. NJ. and f,cola Council
resree ~ rccohontas. az Union. pro.
posing tho macsdamlxlng 81 a road
,sadinr from fairyicw schoo.house and
$cinins a macadamizcd road extending
4. Corner Kctch. now Union, was re,
ccivea ana fled
Action was deferred on S,cwar
Heck's request that the court repair
me nclawirc river bank a short dis
tance aouth ~ Delaware City and al
joinlnF meadow land. the SQUIRT ans
tho meadow owners 60 share the cos
~ tho repairs.
Election ~ a trustee OF the poor. q
succccd Edward L. Clark, deceased
Wa postponed.
Members ~ the court accepted n
Invitation o. attend religious service
at the Red Mems Home, Newark. mex
sunday afternoon.
i3iwa,l q. Walton, tax collector 20
rencadcr hundred WAC allowed error
a. folluwai
For the year 1918 County and poo
WNrs IsAs. road t3i7s
f'uf County and poor take.
sitetg read, ta7eSi county oapita,ion
$3.50, duv, 90 cents, school taxes as
scsaod sirei. ~rhsol capitation. ssC
l'or ipspa,oun,y and poor take.
siisi road. $3.50, county capltation
sss7s. doF. $50, school taxes assessed
tsato. school ceritation. t3Ts.
President St,iEcr appointed the FOL
lowing committees Tor tho onsuinl
year
Finance Bail Mccoy, Buckson.
puzzle building Strahorn, Mcroy
Hall
Printing mccoy, Stctscr. Collins.
coroner and rhysiclans- Ball, Col
Inns. Mccoy.
ovcsnald taxes -buckson. Bal
Jones