Milford chronicle., 1936-03-20
S4,8O7,605 Total
Receipts Of State
Tax Dept. In 1895
Income Receipts Up IS Per Cent; Corporation Fran
cIiSe Payments DOUn, COMMISSIONER dupont Re-
ports; Inheritance And Estate Taxes Increase


and in the courts account for 1891,
1858 of the balance. The remain
ing $2S.9S5.30 may be uncOllectible
the report says.
Resort to severe measures seems
necessary, the report decalres, tC
collect the balance due on Install
ments for the county income taxes
Unpaid installments by State in
come taxables amounted to $7,197.Ss
and by New Castle county taxabIes
to $2S.O3379. OF the 1883 taxables
under the county income tax who
elected to pay on the installment
basis. 1888 have failed to make
prompt payment.
"A large number of actions in the
magistrates courts must be expect
ed unless there is prompt response
to the departments recent notifi-
cations Of delinquency" the report
says.
Estate Taxes Increase
Inheritance and estate tax col
lections for the year ended October
81, 1885. were 1921. 4O0.64, an in
crease in the amount turned over
to the State over the previous year
of $1O0.277.4O. or 45.3 per cent. of
the total S1S0.s13.SO was collected
after April II, 1885. under direction
Of the State Tax Department.
Collections Of the inheritance and
estate taxes for 1885 were $685.
O40.34 exceeding the previous years
collections by S313.791.49. OF this
amount $432,SO2.9S is included in
this report, rejecting tax settle
ments Of 206 accounts made by the
State Tax Department.
To establish a uniform basis for
income and Inheritance taxes il is
in the report that the
basis for properties. including
stocks. bonds, and other securities,
sold by representatives
If estates. be the value Of the prop
,rty on the day Of death of the
or, If the latter should be
Sunday or a bank holiday. the day
preceding death.
In the collection of corporation |
taxes, amounting to 3d.
I25.357.7O in 1885. a decrease of |
learly 10 per cent under the prev
GUS year is shown.
An adverse court decision in the
ase of the State of Delaware
gainst the Irving Trust Company,
rustee in bankruptcy Of Interna-
IOnal Match Corporation, bankrupt.
he report says. denied the right of
Delaware to file claims for taxes
after an adjudication in
Serious loss Of revenue will re-
nit from this decision unless mOdi-
cation of the franchise tax law
an be effected. TO correct this sit
alton. the State Tax Commissioner
lggests the law be amended to re-
uire payment in advance for the
ght to exercise the corporate priv
eye rather than at the expiration
! each taxable year." Mr.. DUPONT
lys.
Current collections of franchise
xes declined S265, 1853. Assessments
ade April 1. 1885. upon 23.O55 cor
)rations tOtalled 1887. 1881. For
e previous year. 25.O54 companies
ere assessed S3.9S7, 39SS3.
Mercantile Licenses
Collection Of occupational licenses
ere derived from the following
'incipal sources: Merchants and
.anch stores. S73.346.57: manufac-
rers, $22,232.6O business Occupa-
ms. s2S,86S.94; service occupations /
1855. and miscellaneous SCHOOL. I
total Of S143.345.O2 compared with
II .490.18 in 1884.
All business establishments, liable
r a license or not. were listed in
door to door canvass of Whining I
n and the entire State This CEN I
S showed 5.165 places of business {
New Castle county; 61,48O in I
mt and 1.7O5 in Sussex.
Find Law Defects f
Mr. DUPONT points out the enforce s
mt provisions of the license laws 2
not provide prompt and sum- y
Try action against persons failing b
apply for licenses. Action must
brought through the attorney h
neral's Office against such per- d
rs although more direct action is e
Iieved possible through the mag G
rates Offices. O
rhe present laws contain no pro- h
ions for the refunding of license D.
s collected from applicants who n
re obtained license through mis- S
Of the law. A record q
! been maintained for presenta- W
q by the proper authority to Leg te
lture for allowance of refunds to
persons. W
he gross income of taxables of
aware, according to the report. "t
the greatest for the past few nj
RS. II is listed at Si22,640,541.7s, ST
lpared with sos, 440,O11.92 in If,
3; S93, 1895. 9s6.96 in 1882 and in
3 .S48. 099.4s IN 1881.
let taxable income during 1884 ev
$44,64S.99. an increase of more Ia
n S1,000.000 over 1888. It is
lted out the increase in taxable sa
lme is due to improved bust
), and more thorough reports ne
lifting from broader base for re- an
Ting provided by the county In tot
e tax. do
70 fha renorf ara do. an