Wilmington daily gazette., 1873-05-31
An Act in Relation 10 the Collact,..
OF Taxes in this State

" 1@4oo An THIS state.
sEcrioN !. Be Il enacted Jv the Senats.aaa n.
Q fsSpresegjatssss o sss ate et Detaieqre IN CsSs'
duty Of the Collector Of County Taxes In esob the
dTed or collection district In this State within ,Sn-
to give public notice By advertisement bossSilst
ten or more Of the host public places IN hucb IN
s 81 IN ne cR ~ SfTT and m case Sl the col
in hee or more Of the most public places IN 9s ses
ward in their Eespootive collection districts Of fs6 s6
eald city ststlng in such notices the place OF M
dence or OF business of such collector and his ,1a
lness 70 receive taxes; and it also shall be the aS
January in each year again 70 give public nna,o Of
ns AFORESAID Of 81 least ten days, which last msD
toned notlce Shall state the times and piaceS ~
receiving taxes then due and unpaid; SRd n ~,
be the duty Ct the Levy Court In every covSts'
upon proof being made TO them BY the afiS SSS, J,
the collector verified by his oath or airmatioD q
flied in the Office OF the Clerk of the Peece ~ and
respoetiv county, settinG i0Tth that he has given
cOTdance with the notice last aboVe mentioned,t.
he did attend at the times and places deSRpStsSit
main tor the space Of at least FIVE hour in re
day and for the period Of at least three days ipn
tendance lot the Of collection Of aioe
said. to allow said collector as delinquencies m.
taxes uneollected by him and the names of dsIae
quents shall be dropped from the assCssment H.
by the Levy Court and shall not be placed theTsNS
again for period OF twelve months from nd af,.
the date OF such allowance, propided that ths nv
we ond sbs @ shS apply to persons asses,
sECTION 2. ARd Be 4 further euost.d Tba,,h.
tlce REQUIRED to be given in Section Of this Act H.
the collectors aforesaid shall deemed and tsisD
TO be sufficient demand uDon taxRbIes for the psS
ment Of taxes standing against them on the eoiIs.
toI uupl.ate Q! tne several hundreds and cOllec.
tlon districts OF this state. euch notice given :,
aforesaid shall be considered q performance AZ
ull disShSrge Of the duty Of the collectors afSTs
required thereafter to make further demand
any taxable for said taxes a. q condition preoed.a
the employment of legal process as now proviSGI
collection
SECTION 5, A7d Be further enacted, That b
Levy Court o. each county shall cause to be pro
cured seal for each hundred or collection distr;
in their respective c0unties for the use Of the c1
lectors in the county, at least one inch in diS%'
district and county en0raved thereon II tbsIlIll
the duty OF She collector OF county taxes to give ~
eeipt for taxes reeeived and in addition to his ss
nature to make the impression of the zeal Of Il,
hundred or collection district for which be is co
lectOr upon all receipts elven by him for couD,,
rates. The Levy Court Of the respective ceuntis.
shall oliver to the collectors Of the hundTeds y
collection districts the seal Of the hundred or co
lection district for which they are an
pointed ct the same time the du plieatei deliyss!
TO him he shall h0vet he custody of the seal duTin
the term he shall remain in once, and upon Soins
cut OF once be ehal deliver the seat to the lev
Court; and if the collector shall violate anV oFth
provisions Of this section he shall be guilty of
mlsdemeGnor; and upon conviction thereof By in.
than ten nor more than twenty dollars in each cSss
besides the cost Of prosecution. and in default AZ
payment he shall be mpnsons ed not less thRp tb,S
~ nor more than sixty days in each ease
sRcTION T. ARd Be q ~ tker enacted. That If ,,v
collector sh9li use or per.nit to be used for the
purpose OF making the imp ession upon any recent
or other instrument which may be- iiieEaly uEed by
the holder or any other person for the purpose OF
showing or eNdeneing his right TO vote, such col
lector shall be guilty Of . misdemoanOr and upon
cOnVicteon thereof by indie nent he shall foTfeit
and pay fine Of not less than one hundred dollars
nor more than two hundred collars for every i'm.
preston 90 made, beside cost Of prosecution and
in default Of payment thereof he shall be impTi.
scned not less than three mOnths nor more than
six months in each case.
SRCTION 5. And be Il further enaofad That If anv
person other than q collector shall procure said
seal and use the same upon any paper or instru.
ment used or intended to be as the acknowledging
the receipt OF any tax the possession of any suck
receipt OF instrument shall be evidenced or ball
knowingly use any paper so fraud ulently made af.
er Ine same was made. or Il any person shall eoun
leflelt any such seal or shall procure the counter
letting OF any such seal shall use any such sea
SO eountertelted after the same was made or use
or circulate. or have in possession knowingly any
paper OF other instrument impressed with az snob
counterfeit seal. ho shall be deemed guilty OF fslo
ny. and upon conviction thereof by indictment
ioIieit and pay hne OF net lees than one hun
dred dollars nor more than three hundred dollars
Tor every such offence beside cost of Prosecution
ahd 10 default Of payment thereof shall be impri-
SON SOnea not less than three months nor more than
Passed at Dover. April 10th, 1873.
JOSEPH BPRCHRNAL.
cpedker OF the HoHse Of ReDresenfaftpes.
ALLEN VOORHEES, LESLEY,
ADeaker Of the Senate.
SFEkTs ETsCn,D1 S5 DsTATAEE b.Ta1,. JoaS IL PAYSTrs
the State of Delaware, do hereby certify thSt tn
above and foregoing is true copy of the act emit.
tied An act ia relation to the collection of taxes
IN TINS state passed at Dover. April 10th 1873 the
same haViag been compared BY me with the oTiai-
nal roll now on Ale In ny once
In testimony whereof l have heFeuntO set my
f. a hand and otieia seal at Dover. this sixteenth
'- day Of April, Ali. Oae thousand eisht hundred
and seVenty-three. JOHN II. PAINTER,
ap2" Secretary u STATE,