Newark Public Schools v. Wright

Citations

• 27 Del. 279
• 4 Boyce 279
• 88 A. 462
• 1913 Del. LEXIS 43

Syllabus

<p>Schools and School Districts—School Taxes—Property Liable.</p> <p>19 Del. Laws, c. 612, divides two school districts into four districts, and incorporates those four districts under the title of the Newark Public Schools, and provides, under Section 1, Paragraph 6, that the districts thereby formed shall have all the rights, powers, etc., of school districts in the state. Section 4 provides that the board of education is vested with all the authority conferred by any law on the school committee of the two original districts, authorizing it to lay and raise by taxation any sums necessary to carry on the schools and for incidental expenses. Rev. Code 1852, amended to 1893, p. 325, c. 42, § 12, at that time provided that the school committees of the several school districts should make assessment lists, and that the rates of persons and personal property should be taken from the assessment list of the hundred on which such inhabitants were assessed, or if not on the list of any hundred the committee should rate them according to law. 21 Del. Laws, c. 67, § 18, provides that personal property of all white persons subject to tax for school purposes shall be liable to assessment and tax in the school district in which it is located, that the school committees in making assessment lists for their respective districts shall place thereon the rates of personal property subject to tax in the district in which it has an actual location, that they shall not take such rates from the assessment lists of the hundred, but shall fix the rates upon personal view thereof or other sufficient information, that the assessment lists shall only include the personal property actually located in the district, and that no property shall be assessed for school purposes which is exempt from taxation for county purposes. Section 30 provides that the provisions thereof, where not inconsistent with the acts incorporating the respective incorporated districts of the state, shall apply to such in