Milford chronicle. [volume] (Milford, Del.) 1878-1974, 1929-02-08
Board to the Superior Court.

The Tax Commissioner is requ1r-
ed to have the assent of the Tax
Board before making refunds.
THE Tax Department is allowed
a Contingent Expense Fund equal
to one per cent of the Income Tax
es collected during the previous
year Cabout $16,OOO) instead of be-
ing authorized to expend all penal
ties and interest collected for con-
tingent purposes (about $4,000 In
each of the years 1927 and 1929
All expenditures from the COntin-
gent Fund are required to be de-
tailed in the annual report.
ut is made unlawful for any of
ficer or employee of the Tax Depart
ment to make known Intentionally
the amount of any income tax re-
turn or payment. Penalty not more
than $500 fine or one years impris-
onment."
The revision of the law presented
by the Governors Commission
should be adopted with such elimi-
nations, or additions as may be de-
sired by the General Assembly, Mr.
uufOnJ recommends.
Other recommendation
Other recommendations made by
Mr.. DUPONT in the report are:
after November 1, 1929, the sal
airy of the Tax Commissioner should
be increased to $500 a year.
1.-THE salary of the Assistant Com
missioner should be $4,000
1.-The salaries of auditors should
be increased to $4,000 per annum.
1.-THE use Of interest and penalties
for operating expenses should be
abandoned and a contingent fund
equal to one per cent of the cellec-
tions of the previous year (abOut
$16,O00) substituted. All eXpendi-
lures from this fund should be- re-
ported in detail in the annual re-
port.
1.-THE register of voters should be
open to the State School Tax De-
partment for the purpose of check
ing names and avoiding evasiOns OF
taxes"
Under the heading of Revenue
Required" the report continues:
"The annual budget for the opera
ton of schools presented by the
State Board of Education for the
years 1929-30 and 1912 amounts
to 100000. However, no consid-
Grafton has been given to the addi
tional funds that the City of Will
mington is obliged to raise. The
of Wilmington are subject
ed to a special real estate tax OF
$.34 per 500, from which 100000
school revenue is derived This
additional levy is due to the fact
that no allowance is made for the
expenses of the Wilmington City
Board of Education, no weight is
given to the character of buildings
to be supported in alloting the State
funds and no allowance is made for
the greater percentage of high
school pupils in the city AS Will
mington does not have higher ed
lcational standard than that main
aimed in the special districts OF
he State, the law should be modi-
fed so that the requirements of the
.ity and of all special districts will
De covered in the future, doing away
with the special taxes now in
,orce-
Budget Addition Needed
For the above purpose an addi-
ion to the State budget of 100000
will be required, making total of
70, 100000 to be provided from
State taxes.
"This amount may be obtained
rom the following sources:
state income tax ...... S1,6OO,OOO
franchise tax 100000
tapitation tax .... 2OO,O0O
income of State school
fund ................. 4O'OOo
S3,44O, 900
AS the State School Revenue for
he first half of the year 1929 is
low known and as the budget for
hat period was determined by the
ieneral Assembly of 1927, the bal
nee in the School Fund on June
0, 1929, may be calculated quite &C
urately There will remain about
{, 100000 after having appropriated
100000 for building schools dur
ng the two years, June 30, 1921. to
une 80, 1929. The entire surplus
f $5,400,000 has accumulated since
une 80, 1924, when there was de-
cit of $1,S24 in the School Fund
IS S7,00O,000 will be sufficient to
nish the school building program
nd as $1,500,000 annually is about |
he limit of probable expenditure, 1t
rould seem wise to appropriate So !
of the surplus to the condl- !
ions already adopted with such |
hanges as experience may dictate.
n view of the prospective revenue
rom the coming biennium, half OF |
.hich is pretty we'll known, the |
Immediate use of the surplus Tor
he rebuilding of schools seems ad-
isable and prudent.
"T'he plan of raising $3,44O,OOO |
nnually as estimated above should
q adopted with the expectation |
hat the General Assembly will in
rease the school budget and Will
$S,OOO,0OO of the surplus J
D school building purposes"
Expense Exceeds Appropriation
The expenses of the Tax Depart
tent have exceeded the approprla-
ion for the year 1928 by $25,S77.5S
about 20 per cent?. Nearly all OF
his overrun occurred during the
rst half of the year when the ex-
enses of reorganization and col
ection of. old accounts were still
eayy. Since July 1, 1928, the de-
artment has operated within the
ppropriation excepting the pay
tents of salaries to clerks engaged .
4 collecting delinquent filing fees:
Expenses from July to December OF ,
asst year exceeded appropriations
y 1884.