Evening journal. [volume] (Wilmington, Del.) 1888-1932, 1922-04-20
Henry RidgeLy Urges Names
of Best Men to Levy Court

dividualism and particuiarism.
County lines have an historical
basis and significance and must un-
doubtedly be reckoned with In study
ing any system Of Government, but
to still further dissect the State by
subdividing the counties into those
petty districts is TO increase the OBJ
stacles to unity.
Returning TO the Levy Court, the
next important question Is. what
should be its membership? Both in
Kent and Sussex counties there are
advocates for a FIVE member board.
They urge that the work OF keeping
IN touch with the situation over the
whole county requires the larger
number, and also that In this way
more sections OF the county will be
represented on the Board. Person
ally, l believe that the increased
number contains the seeds OF the
very danger I have referred 20 in
considering the district system. II
the membership OF the Levy Court
in Kent and Sussex counties Is raised
70 FIVE. am persuaded that the re-
suit will be the nomination OF a
Levy Courtman from each Senator
ial District, so that ultimately we
will have district representation
again. though Senatorial instead OF
Representative Even though the
members be voted for IN the county
at large. vet II the number admits
OF a district assignment IN the nom
nations. we shall have Levy Court
men working principally for their
own districts IN order 10 secure a
denomination. I consider Il so high
~ important 10 get away from this
localizing tendency in Delaware that
would be in favor OF the three
member body even II I thought Il
somewhat less efficient than a five
member body. In point OF fact. how
ever. see no substantial reason for
believing that the work would be
better done by five than three mem
bers. The FIVE member Board has
never been tried out either in Sus-
sex or Kent and therefore Its Rd-
vocates can only speculate and
theorize. They cannot demonstrate.
I'VE must bear in mind that the
counties OF today have shrunk to
one-third or one-hfth their size as
OF twenty years or more ago. The
automobile and improved roads have
cut distances fully 10 this extent. Il
Is no longer a matter OF great dif-
Guilty for three men 10 keep in close
touch with the roads and bridges
OF Kent or Sussex county. Moreover.
the road engineer has taken a large
part OF this work from the shoulders
OF the Levy Court.
"As TO the assessment. the new
system has brought a distinct and
decided improvement. Several years
ago had occasion to make a per
sonal examination into the assess
ment lists OF Kent county. I found
that the assessment varied from dis
trict to district between 25 per cent
and 100 per cent. OF the true value
The Inequality was glaring and mi
auitious. Marked improvement ha'
been made In the right direction prio
70 last year, but Il IS pretty general
conceded that the abolition OF IN
district assessor and the creation q
a Board OF Assessment OF three pei
sons has been n decided success
There Is one feature OF the new a.
sessment system. however. (and tn
feature also exists in the SUISSE
county plan: was IN fact adopte
from Sussex which I believe TO b
wholly bad-requiring the individui
property owner to value his ow
property for taxation purposes.
am fully aware OF the fact that tn
feature has jealous advocates. an
that some Of them even 60 50 "a
as to ascrlbe to Il alone the I'M
provement in the Kent and Suese
assessment. I am opposed to It fri
OF all because It IS bad morals.
penalties moral honesty. II puts
premium on moral dishonesty.
lowers the standard OF civic dut,
II breeds suspicion and dlstrus.. TIL
Is long train OF evils. Yes, but
IS the natural offspring OF such lea
islation.
I'm the first place. what is the uf
OF having this private valuation {
ones own property II there is TO b
Board Of Assessment II the va
uation Is 10 be accepted by the boar'
why have the board7 II the board
not 10 depend upon this private va
uation but upon their own judgmen
why have the valuation7 But eve
II the private valuation were helpfi
I'm making a proper assessment, tn
price would be too great. Immedi
ately that a man asks himself wha
amount he shall give to the Assess
ment Board as the value OF his pror
erty. Immediately the thought 90
ours 10 him that the amount ne wi
have to pay in the way OF taxes ma
depend upon the conclusion n
reaches. The board may accept nj
: valuation. II they do. the lower n
" puts II the less will be his tax on
e thing seems pretty sure-it IS n,
likely that the board will reduce h
assessment below the figure that I
himself has Indicated will be sati
factory TO him. I believe the Re
ne county assessors claim that they ha
an in fact done this in some instanc
~ but such cases have peen few a
~, the average man will hardly reck
10 upon so uncertain a favor. Eve
,u temptation is. therefore. on the s
nv OF the lowest personal valuation.
he Arrived at this stage. Il Is
10 long before arguments in favor o
a. low valuation suggest themselves
nv the property owner. Il IS not
bo the return OF income or OF busir
,ct transactions. Those are mat
-os where the results are fixed and {