Wednesday
April 27, 1927
Smyrna times (Smyrna, Del.) — Smyrna, Kent
“Delaware's $300,000 Gamble: Governor Bets School Surplus Over Tax Protest”
Art Deco mural for April 27, 1927
Original newspaper scan from April 27, 1927
Original front page — Smyrna times (Smyrna, Del.) — Click to enlarge
Full-size newspaper scan
What's on the Front Page

Delaware's Governor has signed legislation repealing the state's filing fee for income tax returns, a move expected to cost the state roughly $300,000 annually in school funding. The centerpiece story reveals sharp political division: six senators petitioned the governor to veto the bill just days after the legislature adjourned on April 9th, warning that the repeal would cripple the state's education program. Yet the governor signed anyway, declaring that a projected $2 million surplus in the general fund by July 1927 would cushion the loss and allow the school improvement program to proceed. The bill also restructures Delaware's School Tax Board, removing the Tax Commissioner as a voting member and creating new positions, including an Assistant State School Tax Commissioner at a salary not to exceed $3,600 annually. The page is otherwise dominated by death notices—Mrs. Julia Wright Taylor, a prominent Smyrna native married to a successful businessman, died suddenly in Atlantic City; retired farmer James H. Garton, 69, collapsed in Townsend; undertaker William L. Pritchett passed at Dover; and the widow of a U.S. Senator France died in Baltimore after months of illness.

Why It Matters

This April 1927 snapshot captures America at a crossroads between progressive taxation and fiscal conservatism during the prosperous, confident Roaring Twenties. The filing fee repeal debate reflects nationwide tension over how to fund public education while maintaining business confidence—a tension that would explode catastrophically just two years later with the 1929 crash. Delaware, heavily influenced by the du Pont family (who are mentioned here by name as advocates), was simultaneously America's most business-friendly state and host to some of the era's most ambitious industrial and philanthropic enterprises. The restructuring of the tax board itself signals how state governments were modernizing administrative machinery during this period of explosive economic growth. By 1927, Americans believed prosperity was permanent, deficits manageable, and that schools could thrive on surplus funds rather than dedicated revenue—assumptions that would be brutally tested within months.

Hidden Gems
  • The pen used to sign the tax bill was presented to Howard F. McCall, cashier of a local bank—a symbolic gesture that highlights how intimately small-town banking and state politics were entwined in 1920s Delaware.
  • Pierre S. du Pont, the wealthy industrialist and Tax Commissioner, urged the governor to veto the filing fee repeal but only if 'some other source of revenue was found'—revealing that even Delaware's richest families supported public school funding, they just wanted different mechanisms to pay for it.
  • The Twentieth Century Club (a women's civic organization) celebrated its 29th anniversary with a luncheon featuring a double quartet singing grace, elaborate table decorations with ferns and palms, and a guest list spanning the entire state—showing how organized women's clubs were central to Delaware's civic life and cross-county networking.
  • William L. Pritchett, the deceased undertaker, had been 'associated with the late William E. Smith, furniture dealer and undertaker for a time'—revealing that in small towns, furniture sales and funeral services were often bundled into single businesses, a now-extinct practice.
  • The Wilmington wholesalers' 'Get-Acquainted-Tour' bus caravan visited Smyrna for a dinner at the Colonial Hotel, where speakers stressed that local towns like Smyrna were spending roughly $450,000 annually on food, clothing, and supplies—yet most of that money flowed to Wilmington rather than staying local, a commercial anxiety that predates modern 'buy local' movements by nearly a century.
Fun Facts
  • Mrs. France, widow of U.S. Senator Joseph France, died this week in Baltimore after several months of illness. France had been one of Delaware's most powerful political figures and a vocal isolationist during debates over post-World War I foreign policy—a position that would define American politics throughout the 1920s and 1930s.
  • The new Assistant State School Tax Commissioner position was capped at $3,600 per year, while other department appointees could earn no more than $3,000—yet in 1927 terms, that was a solid middle-class salary equivalent to roughly $60,000 today, reflecting how government administrative positions were genuinely prestigious and selective.
  • Professor William H. Beacom, president of Beacom College in Wilmington, spoke at the wholesalers' dinner about modern business courtesy and service. His college would eventually merge into the University of Delaware, but in 1927 it represented the proliferation of small proprietary colleges that dotted America before higher education consolidation.
  • George Carter, editor of The Evening Journal and owner of 'Cedarbrook Farm' near Smyrna, hosted the Wilmington visitors—demonstrating that newspaper editors in 1920s small towns were often substantial landowners and civic leaders, not merely journalists.
  • The story mentions that before World War I, 'ships went down' carrying members of the Taylor family—a haunting reference to the U-boat campaigns and merchant vessel sinkings of 1914-1917 that killed thousands of Americans and pushed the U.S. toward intervention.
Contentious Roaring Twenties Politics State Legislation Education Economy Banking Obituary
April 26, 1927 April 28, 1927

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