Wilmington daily gazette., 1873-05-16
An ACT in Relation to the Collection
OF Taxes in tins State.

SECTION /. De IL enacted b. tie Senate and Hoass
Of ReprescnafUes Of the State Of DelGlcare iR 6ens-
raj Assembtg met, That hereafter 1t shall be the
duty OF the Collector Of County Taxes in each han
dred collection district in this State within thirty
days alter he sha have received his duplicate list.
to give public notice by advertisement posted IN
ten OF the most public places In such hun
dred or collection district and in case ol the coll
in H. moro of the most public places In each
ward in their respective collection districts OIL the
said city, stating in such notices the place Of resi-
deuce of business of such collector aud his read
to receive taXeS; and it also shall be the duty
OF each sucn collector aforesaid, in the month OF
January IN each year again to give public notice
AS aforesaid Ot 40 lrast ten days. which last mem
toned notice shall state the times and places at
which such collector will attend for the purpose ot
reuci wing tqXcs then due and unpaid; and 1t shall
be the duty OF the Levy Court in every county.
upon proof being made 10 them by the amdaVlt OF
tho collector verified by his Oa tn Affirmation, and
hed the office Oi the CLERK ot the feace iOt tue
respective county, setting iorln tnAt ne Sss sNeu %
cordaucc with the notice last above mentioned tnat
he did attend at the times and places uesgnatea III
such notice for the reception OF taXes, ana did re-
main IOr the space OF at least hve hours In each
day for the period OF least three days IN at
tendance for the purpose Of collection oil taxes aoTe-
said 10 allow said collector as delInquencies the
taxes uncOllected by hIm and the names OF dein-
aucnts shall bo dropped IRON the assessment list
ny the Levy Court and shall not be placed thereon
again Tor pei IOd OF Twelve months lrOm ana alter
Insd daie Of such allowance, provided that the pro-
Wis ons ot this shall apply to persons asses-
seI and liable to pay poll TAX. -,
SEcIIoN Z. And be HJWthcr enacted, Ihat the nc
tice required be given in Section oil thls act by
the eOcctOTs aforesaid shall c deemed and taken
to be sufficient demand uIOn taxables ioT tue pay
ment of taxes standing against them on the cOiec-
,Ors duplicate Of tho several hundreds and cOllec-
tiOn districts Of this state. such notice given as
full al charge of the duty of tho collectors hioTe-
said to make demand for taxes, ana they shAil DC
requira,l thereafter to make turther Iemah1 on
any tax Able tor said taxes us condition precedent
the employment OF legal process as now PROVIDED
by law for the collection OF taxes.
SECTION s. And be Il Jurher ehdc'e", Ahat the
Levy Uuurt Of each county snaIl cause to be pro-
red seal for each hundred or COLLECTION astrlct
in their respective COUNTESS Tor tho use Of the coll
| lectOTs in the county, at least Que men IN diam
eteT, with the name OI tne hunureu' ecneel9h
district and county engraved thereon. ~ tshnli De
the duty of The collector ot county taxes 10 give re-
coipt for taxes received and IN addluOn 10 NJ isg
| nature to make the impression OF me seal 81 INC
hundred or collection district lor Whlch ne % COl
Iector upon all receipts gwen by hum Tor county
rates. The Levy Court OF the respective SOunues
shall deliver TO tao collectors OF the hunureus or
colecuOa districts the seal OF the hu ldrcu OF COL
lection district for which they are r's eclNSlS ap,
pointed at the same time the edupheatel uSnNeIou
TO him; he malt custody OF the seal during
the term he shall remain in Ot1ee. ana upon GolnR
cut of office he shaI deliver the seat to the Levy
Court and If the collector shall violate any OF the
provisions OF this section he shall be guilty OF
misdsmeanOr, and upon conviction tnereol Dy IN
dlctment 10 snail forfeit and pay hne OF not less
than ten or more than twenty dollars in each case
besides the cost of prosecutions and in default Ot
payment he shall be lmprllOned not less thah 'hr-
" nor more than sixty days IN eacn caSSS, .r -
SECTION L. And be It further enacted Tnat II any
| collector shall use or permit to be used. LOT the
or Other instrument which may be Illegally pseo by
the holder or any other psrsOn for the purpose OF
showing or eVidencing his rignt to VOTE such coll
IeetoT snail be guilty OF q misdemeanOr, and upon
conviction thereof by indictment he shan lOiieh
and nay q fine Of not less than one hundred oOiiafs
| nor moro than two hundred collars i0F every nv,
preston so made, beside cost OF prosecution. Anu
IN default Of payment thereof he shall De lnP M
scned not less than three months nor mOre IMAM
| six months in each case. , M. ,e -
SECTION 5. And be Il further cadcted 1hat il any
person other than q collector shall procure SAID
| seal and use the same upon any paper OF insuu-
| ment used or intended to be as the acknowledging
the receipt of any tax (the possession OF any such
recent or instrument shall DO eVidenee) or shall
knowingly use any paper so traudulonuy i mane ~
Ter the same was made, or If any person shAtl eOuh-
teriet any such seal or shall pTOcure the coHntes
feiting Of any such seal or shall use any such seal
/ so cOunterielted alter the same was mAqe. OI uso
| or circulate, have in possession knOwlhsIT any
paper or other instrument a;i q, ssl
| nv and upon conviction thereof by Indictment
snail forfeit and pay hne OF not less than one huh
dred dollars nor mere than three huhuteu .,i
TOR overy snch 0flshce beside coat OF prosecution,
and ia daiann u payment thereof shall DO in pr
| soned ndr lt4 th6a three moths nor more Than
one ysiE ia eleh ease.
| Paasat a &1OVer. April 10Th, 1873.
A1a3Ns JOSEPH BURCHENAL.
YA5nNterpf the House Of ReDresentatlpeS'
| ~ ALLEN VOORHEES, LESLEY,
- Speaker Of the Senate.
II is,rE or DELAwARE l. JOHN II. PAYNTER.
the State of Delaware do hereby certify that the
above and foregoing Is true copy Of ine act entl-
tied An ast ~ relation Ia the collection oi taxes
in this State" passed at Dover. Apul oth loo the
| same havi az been mpaced ny me with tue origl.
| nal roll now on file in my Ouee.
| In testimony whereof have herOuntO set Wy
r hand and pticial seal at Dover: thlS sl4tseDIe
IL Sday OF pFil. All, Oae thousand eight ngndrea
| an15 Secretary 0f State.
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