Delaware state journal. [volume] (Wilmington, Del.) 1870-1883, 1873-02-01
ASSESSMENT OF TAXES.
An Excellent Bill Before thu Legislature
Provision for the Election Of Add
tional Assessors.

The following ia tho full text OF the bill
introduced In the House Of Representatives
at Dover on January 23rd, and read a
second time on January 24th;-
AN ACT PROVIDING FOR THE ELECTION OF
ASSISTANT ASSESSORS IN NEW CASTLE
COUNTY.
Be q enacted by The Senate aud Houss er
Representatives Of the Sflis ef Delduars n
General Assembly met -
SECTION 1. That at every election OF
assessors and inspectors hereafter held In
the several hundreds Of New Castle county
In the year preceding that In which gem
eral assessment OF real property 10 to be
returned there shall be elected in addition
10 the persons now provided by law-two
freehOlders residing 10 the hundred for
which they Are chosen, other than VIII
mington, and Ave frecholder4 In each of
the two assessment districts IN Wilmington
who shall be assistant assessors for the
hundreds or assessment district In which
they are chosen--whose duty II shall be
between the first day of January,on which
the assessment Is 10 be completed, and the
fifteenth day OF January, when Il is TO be
posted, to meet the assessor of the hundred
or assessment district for which they are
chosen at time and place to be by the
assessor Of said hundred or assessment
district desiguated-and together with the
assessor, to add to, diminish, regulate,
adjust, and rqualize the said assessment
according to the best of their knowledge
and judgment-after they shall have set.
tied the same the assessor shall post the
same rs now required by law, and on the
last Saturday Of the aforesaid month OF
January, as now lxei by law, the said
ASSESSORS and assistant assessors shall
attend 1T the several Places now required
by law for the purpose Of hearing appeals,
aud finally adjusting aud settling said list.
They may adjourn from time to time.
Notice shall be given as now required, aud
after the list shall be so settled il shall be
returned tn the Levy Couit rs now pro-
vided. The assistants shall assess the
assessor.
SECTION .. That the Levy Court shall
have no authority to make any change or
alteration in said list either by adding to
or sibtracting thereirom, but the same
shall be iiual ; except that the said court
may assess any person or property that
may have been Omitted-and except also
that If in the Judgment Of the said court
the aggregate valuation or assessment Of
any hundred shall be out of proper proper
ton with reference to the assessment of
other hundreds, either by being greater
or less than its proportion tire said court
shall have authority TO add to or take
from the aggr gate Of such valuation or
assessment such sum as will bring ii to It's
just proportion, and In distributing such
sum so added or subFacied they shall add
the same to or subtract the same from the
individual assessments in the same proper
tion as the said assessments as settled by
the assessors bear to each otner.
SECTION 3. The assistant assessors
shall be sworn or affirmed in the same
manner as the assessor They shall r.
ceiye a reasonable compensation for their
services to he fixed by the Levy Court.