Milford chronicle., 1926-06-11

not In the above group.
"The total revenue during this
period aggregated $6,7S6, ,352.45, the
cost of collection being 1920 per
$10O collected.
"It is interesting to note that such
costs for 1924 in the States of Mas
sachusetts and New York were in
excess of the average cost in Della
ware, being $2.58 per $1OO collected
in Massachusetts and $2.88 per 800
in New York.
when the character of the col
lections in Delaware is considered Ga
large proportion of the returns COW
ering filing fees only the compari-
son appears even more favorable to
Delaware.
Due to the inadequacy of the
amounts available for the expenses
of the Department, no systematic
audit of returns was made by the
Tax Department during the four
years covered by our investigation.
I'm view of the fact that if the Tax
Department were 100 peri cent eff
cient there would not be any penal
ties available for it's expenses, the
amounts which are appropriated
therefor should be ample to insure
the utmost efficiency in the conduct
of the Department and all penalties
which are collected should be pay
able to the State Treasurer, with
other revenue, for the use of the
School Funds.
"It would have been more advan-
tageOus to the school funds if the
amounts which have been allowed to
revert to them from penalties had
been used to employ auditors to
audit the returns for the year 1921
and 1922.
"In providing the funds with
which the State Income Tax Depart
ments were to perform their duties,
the legislatures Of those states hav-
ing such laws have almost invari-
ably been 'pennywise and pound
foolish in that they have not made
adequate appropriations for the
proper conduct of these departments.
"In this respect the legislature of
Delaware appears to have followed
the precedents which have been es-
tablished elsewhere.
1.-The State owes moral duty to
those taxpayers who file their re-
turn and pay their taxes voluntar-
lily to see that their less conscien-
tious neighbors are required and
compelled to contribute to the sup
port of the schools of the State ac-
cording to their respective abilities.
During the years of it's existence
the State Tax Departments activi-
ties have been directed almost en-
tirely to collecting filing fees and
taxes from taxables who voluntar-
lily rendered returns and paid the
amounts due Hereunder.
"The result has been that the
number of taxpayers has diminished
each year until there existed a pres
sing need for taking vigorous action
to extend the lists.
Employees of each Office of the
Tax Department should be asked to
suggest ways of locating the names
of new taxables. FamiliarityOwith the
work of the Department should place
them in a favorable position in this
respect.
every person who pays an in
come tax or filing fee should feel a
sense of personal responsibility to
assist the Tax Department in its eff
forts to locate persons whom they
have reason to believe have not paid,
and who are not likely to pay, un-
less action is taken to enforce col
lection.
"The accounting records Of the
Tax Department have been revised |
during the period covered by our at
tendance at the Wilmington office
and from our observation of the |
present system, and the reports COM
piled therefrom, it would appear
that same are functioning satisfac-
torily.
Constructive criticisms, or sugges-
tions, relating to the present law, or
to the economy and efficiency of its
administration, should be made by
taxables throughout the State, to the
State School Tax Commissioner at
his office in Wilmington.
"The subject of taxation is one
which will probably never be a pop
ular one, but to about the extent to
which taxpayers actively interest
therein, and communi-
cate their wishes to those respons-
Ible for tax laws and their admins
sration, will the burdens Of taxation
be euuitably distributed"