Wilmington daily gazette., 1873-05-06
An Act in Relation to the Collection
OF Taxes in this State.


SEcTioN /. BE It esacted 6v the Seante and HOuVs
Of Representatives e ihs 49,, DeiaSSre 81 Ge1e-
duty vi the Collector Of aDaOiy Taxes IN each hun
dred coil district in this state within thirty
DAYS after he shall have received his duplicate list.
to give public notice by advertisement posted in
ten or more of the L-Ost public places in such hun
dred collection district. and in case OF the col
lectors in ths city of imingtOn by notices posted
in more Of the most public places in each
ward In their respective collection distr,ts Of the
kald eity Stating in such notices the place Of resi-
dsnce Of business OF such COLLECTOR and his read
mess to receive taxes and II also shall be the duty
OF each such collector aforesaid, IN the month OF
January nj each year again TO give public notice
as aforesaid OF ut least ten days which last men.
toned notice shall state the times and places at
which such collector will attend for the purpose Of
receiving taxes then due and unpaid; and IT shall
be the duty ot tho Levy Court in every county
upon proof being III ade to them by the affidavit OF
the coet tyr verified by his oath at nation, and
hIed IA Office ui the Clerk of the Peace iOl the
re-pectN county, setting iOTth that he has given
LOtIte REQUIRED by this section, and that IN 40
cordance with the notice last above mentioned that
he did attend at the times md places designated in
such notice Tor the option Ui taxes. and did re
main iOr lhe space OF 1t least five hours in each
day and iuf the period oi AT least three days IN at
endauce foT the purposc OF collection of taxes aiOTe
said 10 allow said cuiio tor as delinQ uencies the
taxes unculieciei los hIiH and the names OF delin
uuents shall bc dropped from the tssment list
by the Levy Court ani shall not be placed thereon
arain for iod OF iWciNe months from and after
the date a such allow ancs pTorided that tue pro
Vs Gus 3t tliS section shall apply to
sei aud liable to pay poll tax.
ice required 10 be civ en- in Section vi this act by
The collectors Aforesaid shall tie deemed aud taken
10 be Su uhciVnt demand utOn taAHbles for the pay
hent oi taxes standihg against them on the coiisc
tors duplicate of the several hundreds and eollec
tiOn districts Cf this state Such notice given at
aforesaid shall be consldered 4 performance and
full di charge of the duty OF the collectors afOre
sAid TO make demand for taxes, and they shall be
required thereafter to make further demand on
any taxable Tor SAID taxes as a condition precedent
the employment of legal process as now provided
by law for the collection Of taxes.
SECTION ). And Ge Il further enacted, That the
Levy Cyutt of each county shall cause to be pro-
cured a seal for each hundred OF collection district
IN their respective counties Tor the OF the col
IectoTs in tho county. At least Que inch in diam
eter, with the name o. the hunured. collection
district ard county engTaVcC thereon. 1t shall be
the duty II he collector OF county a1cstO give re-
cept tor taxes received. and ia addition to his sig
nature TO make the impression al he zeal 81 the
hundred 0r collection district for which he is col
leetor up9n all receipts slven by him for county
rates. The Levy Court Of the respective counties
shall deliver IOtls collectors Of the hundreds OF
collection districts tue seal Of the huudred or col
etiOn district for which they rtsl Cctlvely Hp
pointed st the same time the duplicatei delivered
TO him; be halt h1vethe custody Of the seal during
tue term be shall remain in nfice. and upon gOinG
cut of Otce be shall deliver the seal to the Lew
Court and if the collector shall violate any of thC
provisions OF this section he shall be guilty Of a
misdsmeanor, and upon conviction thereof by in
dctment he shall forfeit and paw fine of not lest
than ten nor more than twenty dollars in each case
besides the cost OF prosecution, aud in default OF
payment be shall be mprIson ed not less than thT
ty nor more than sixty days in each care.
SECTION 4. Aud be Il further enacted That if any
collector khsll use or permit to be used. Tor the
purpose ot making the impression upon any receipt
or other instrument Inch may De Illegally uCed "
the holder VI any other person Tor The putpOFe ol
showing pr eVdeneing his right 10 vote, such col.
leet1r snail be guilty OF misdeme9nor, and upon
convicteOn thereof by indictment he shall fOI fell
and ray tine vi not less than one hundred dollari
nor more han two hundred collars Tor every i'm
preston 10 made, beside cost of prosecution, aud
in default of payment thereof he shall be lmpTl.
fcned not less than three months nor more than
ak months in each case.
SECTION 5. And be Il further enacted, That il any
person OIheT than collector shall procure said
seal and use the same upon any paper OF lnstru
ment used or intended TO be as the acknowledging
the receipt Of any tax lthe possession Of sue
receipt az instrument shall be evidence) or shall
knowingly use any paper so fraud uently made at
Ter the same was made, or il any person shall conn
terfelt any such sei or shall procure the counter
letting ol any fuch seal or shall any such sea-
SO eodnterieited after the same was made use
orcltculate, or have in possession knoSingly any
paper or other inLtTumen impressed with uci
counterfeit seal be shall be deemed guilty Of felo-
ny, and upon conviction thereof by indie ment
snail forfeit and pay fine OF not less than one hun
dred dollars nor mere than three hundred dOlla re-
tor every such Ofence besi c1st OF pTosecution.
and default of pay ii ereof shall be i'm pri-
soned not lesa than three moths nor mOre than
one year in each case.
Passed at Dover. Arril 10th. 1873.
JOSEPH BURCHENAL,
ALLEN VOORHEES, LESLEY,
Speaker Of the Senate.
STATE or DELAWARE |. JOHN II. PAYNTER,
Executive Department Secretary Of State oi
the State of Delaware. do hereby certify that the
above and foregoing Is true copy Of toe act enti-
tied An aet ia relation tn the collection of taxes
in this State passed al Dover April lOlh 1873 the
same haVi ng been compared hy me with the origi-
nal roll 1OW on file ia Ia Othce.
In testimony whereof have hefenute set ny
r, hand and official seal At Dover this elk teenth
'A 'day Of pril All, oae thou sand ei~ht hu dred
and sevehtY-ihles. JOHN H.. PAYNIEK,
app Secretdry Of State