Wilmington daily gazette., 1873-05-07
An Ac1 in Relation to tho Collection
of Taxes IN tins state.

SECTION l. BE Il enacted Lp the Ncaote and House
Of Representatives. oi the >afs 81 DejUcdro a. Gene
ru' assembly mei, That hereafter 1t shall be the
duty of the Collector OF County Taxes in each hun
dfed collection district in this state within thirty
days after he shall have received his duplicate list,
10 give public notice by advertisement posted in
ten or more of the Lost public places IN such hun
drei or collection district, and in case OF the col;
lectoTs the city OF Wilmington, by notices posted
in Il 9 VI more Of the nOsi public places in each
ward in their respective collection districts of the
said city ststng in such notices the place OF resi-
dence of business of such collector and his read
mess to receive taSeF; and il also shall be the duty
OF each such collector aforesaid, in the month of
January in each year again To give public notice
az aforesaid OF At least ten days which last men
toned nOtice shall state the tunes and places At
which such collector will attend for the purpose Cf
receiving taXes then due and unpaid; and it thall
be the duty OF the Levy Court in every county.
the collector verified BY his oath or Affirmation. and
MED in the Office of the Clerk of the Peace ioI the
respective county, setting forth that he has given
EotIee q required by this SECTION and that in
cOrdGnce with the nOtce last above mentioned that
he did attend at the times and places designated in
such notice for the reception OF taxes AID did re-
main Tor the space of at least i've hours in each
day and for the period Of a. least three days IN at
tendance for the purpose collection Of taxes afOre
said, to allow said collector rs deinqueneies the
taxes uneolected by him Ahd the names of delin-
BY the Levy Court and shall not be placed thereon
again for apeIipd OF Twelve pOnths from and alter
the date Of such allowance, prorided that the pro-
Wis ons Of this section shall apply
sed and liable to pay poll tax.
tice required 10 be given in Secnon OF this act BY
the collectors Aforesaid shall re deemed and taken
10 be sufficient nand ION taxables for the pay
ment Of taxes standing against them on the coec-
tors duplicate of the several hundreds and coee-
ton districts Of this state SHeh notice given as
aforesaid shall be considered a performance and
fall d thaTge of the duty of the collectors afore-
said 10 make demand for taxes, and they shall be
required thereafter to make further demand on
any taxable for said .Axes a condition precedent
the employment Of lsgaI precess as now provided
by Law Tor the collection of taxes.
SRcTIoN 3. And be 1t further enacted. That tht
Levy Court of each county shall cause 10 be pro
cured seal ior each hundred OF eollecuon dlstrle
their respective counties Tor the use Of the col
Iectors in the county, At least one inch in diam
eter, With the name OF tue hundTep, collection
distrl let and county ensrovca thereon. II shal b
the duty of he collector OF county taxes 10 give re
ceipt for taxes received and in addition Ia his sig
nature to make the impression OF he seal Of thS
hundred or collection district Tor which be is col
lectOr upon all receip's elTen by him for county
rates. The Levy Court of the respcciye Csuntie
collection districts the seal of the LuadrCd or col
lection district for which they are rest ectIvGy aD
pointed 1T the same time the duplicated daliVere,
to him he hall hayet 10 custody Of the seal durin
tue term he shall remain in ofiee. and upon gOini
Court and if the colIeetoF shall Vb1late any Of th
provisions OF this section be shall be guilty Of
misdeneanoT, and upon coAyIctlon thereof by in
dictmeht be shall 6reit and pay fine Of not les
than ten nor inoie taan twenty dollars in each
besides the CO I " prosecution. aud ia default o
payment be s5 a be i'm cd not less than lhiT
~ nor 1hIs than sixly days il each ease.
SgoiIoN Aud BE- II further enacted. That if ans
eOliestor shall use or permit 10 be used. Tor the
purpose Of max ing the Impression upOn any receipt
OF other instrument hich may be i'll ally nted b
the holder VI any other person for tn purpose O
showing or eVdeneing his Tight to vote. such col
lsct0T shall be guilty. u q mi.demeanor and upoI
conElcteon thereof by indictment be shAu ioiie
and Ray hne OF not less than one bundled dollar
nor more Than two hundred collars ior every IL
preston SO made, beside cost oi prosecution, a.,
Ia default Of payment thereof he shall be Ia ETI
scned no: !esa than three months nor mare thai
siX months IN each case.
SECTION ). Had be tfJarther enacted, IAat if an
person other than a collector shAtl lLDcnre sal,
sea- ahi use TIE aame, opeh any pa4eF OF instfu
nent used or intended 70 be a. the sskn0Wleigin
the receipt af any tax the IOH OF any sucl
receipt or instrument thall be ovi1ence) or sb al
knowingly use Bng BapCT 50 LIaululently made al
Ter the same was made, " ii person shall coan
IeIfeit any such seal o. shall procure the counter
teting of any suGh seal or shall use any such sea
cUunteTie-ted after the same was m ads or as
Or circulate. or have in possession kuoWingly an
paper OF other instrument in with aIy sucl
Counterfeit SEAL he shall be deemed guilty 0i fe0
ny, aud upon conviction thereof by Indiet,,.eD
shall forfeit and pay ine of not leAs han Be hun
dTed dollars nor InsTe than three hundred dollar
Tor every such OtsGce beside cost Of pTOseeution
aad ia default Of payment thereof shAu be imprt
soned not less thaa three months nor more thai
one year in each case.
Passed at Dover April 10th. 1873.
JOSEPH BuRCHEKAL
Speaker Of the House NJ AIIre seatafipes.
ALLEN VOORHEES, LESLEY
SDeossr Of The Seadie.
Stars or DELAWARE I.JOHN II. PAYErRR
Executive DeDarttaent / Secretary OF State .
the State Of Delaware. do hereby certify that thu
above and foregoing Is tfus copy OF the act enti
tied An act IN relation 10 the collection OF taxes
in this state passed At Doyer April l0th 1873 the
same haYid dg been compared by me With the orig.
mai roll nOw on hle in nv eihcs.
In testimony whereof / have hereuntO set ms
r, hand and ehcial seal at Dover this sixteenth
- sIday OF April All. One thousand eight ndred
and ssyenty-thTes. JOhN Il. PAHNTEn.
ap8s Sscrefarv Of State.