Milford chronicle., 1925-11-06
P.-S. DU POINT, new
TAX COMMISSIONER,
SAYS ALL MUST PAY
Gcontinned from first pagel

(continued from first page)
have passed since its adoption by
the LEGISLATURE of 1928 and less than
one wear since it's important amend
ment by the Legislature OF 1879
When one calls for a copy he may
receive it as part of the 'School
Laws of the State of Delaware,
1928" a pamphlet of SO pages, Or
from the State Tax Department IN
form of a small pamphlet of 81
paees. giving the tax law complete
and as amended by the Legislature
of 1925. No matter how the copy
is obtained, the law is not easily un-
derstOod. The Tax Commissioner
acknowledges having spent several
DAYS in writing out his understand
ing of it's words, but had not suffl-
cient confidence in this undertaking
to publish it without reference to a
lawyer.
With all the difficulties to be
faced. probably not more than few
hundred of the $4,000 taxable citl-
zens of Delaware have read the
law. Opinions have been formed
fTpm hearsay.
MANY do not know that the entire
amount of income taxes collected,
and the filing fees also, are turned
over to the Public School Fund for
the support of the Public Schools ot
the whole state.
Many think that the Filing Fee
is retained by the Tax Commission
er himself. Such is not the case,
as the salaries of the Commissioner
and all employees of his office, as
well as the expenses, are paid from
the annual appropriation of the
LEGISLATURE and from fines collect
ed. The Commissioner has no rlghC
to payment beyond his salary OF
$4,000
Some have believed the Filing Fee
an unconstitutional tax but the Su-
preme Court of Delaware in the
January term of 1922 upheld It's
constituttonality.
It has been widely published and
it is true that many more income
tax returns are made to the United
States Government by Delawareans
than are made to the State Such
condition discourages those from
taxes are still due for they have
seen no ill result flowing from de-
linuuency and, until recently, little
power in the Tax Department to
make collection.
Probably not more than one-halt
of those who should pay filing lee
only. have. done so. If the law and
the provision for its enforcement
are not sufficient, why should one
half continue to pay while the other
half does not?
Have we not an abundance OF
cause for delinquency and does not
this cause amount to an excuse to
those who have not paid already?
The remedy for the existing ills
seems clear.
First, we must consider the taxes
now due and unpaid, through fail
ure to make return March Is, 1921,
1922, 1928, 1924 and 1925, as obliga-
tions to the State which must be
paid and which no Legislature can
forgive.
Second, we should recognize the
causes for non Payment and give
time for making returns to those
now willing to recognize the law,
leaving to be legally compelled only
the few who, having learned of their
duty and the ability and intent OF
the Department to make collections,
still refuse to make payment.
As much confusion exists on ac-
count lof failure to give the State
School Tax Department full and
correct names and addresses, all
tax payers should pay special atten-
ton to this point and should also
insist on having receipts for pay
ments, also with names correctly
written. Receipts should be care
fully preserved as proof bf pay
ment.
The present law will be in force
unchanged until January, 1926
meantime, the State School Tax De-
partment should be informed of all
unfair or undesirable features of the
law that need to be changed or
stricken out. However, it must be
remembered that this law provides
for a large part of the cost of main
tanning the Public Schools and
therefore, it cannot be repealed or
msserially altered without substi-
tuting another source of income.
The State School Tax Department
is issuing a notice, offering liberal
treatment in granting more time for
making tax returns to those con-
cerned. If this time is granted, as
is to be hoped in all cases, no pen
atty will be imposed upon the delin-
uuents and six per cent interest only
will be charged when the tax is paid
at the time agreed upon.
PIERRE S. DUPONT.