The daily gazette., 1877-04-10

day OF April In each year, and delivered
to the Board of Assessment, Revision
and Appeals. The Board shall have
power to revise and correct said assess
ment until the twentieth day of April
following. The assessment shall then be
filed in the office of the Clerk of Council,
Tor public inspection, public notice of
which fact shall be given by ADVERTISE
meuts and posters.
Section authorizes the Board to sit
and hear appeals, commencing on the
first day Of May and continuing in ses-
sion for thirty successive days; with
power to act upon all appeals. The
Board shall have power, at any time be-
fore the city election, to place on the as
sessment any property not assessed by
the Assessors, and shall assess persons
whose caDitations have been omitted. up
to the tenth day of August,
Section 10 provides that the Board
shall make the school assessment, on real
estate as rated by the Assessors, and on
| capitation from the personal assessment
list of Wilmington Hundred, as standing
in the Levy Court.
Section IL requires the Board, on or be-
fore the thirtieth day of June, to lay the
| assessments before the City Council, who
shall, without delay, determine the
amount necessary to be raised by taxas
ton during the yearsand fixing the tax
rate, as usual, for city and school pur-
poses. The Clerk of Council shall there
upon make out the required tax lists,
and forward them together with the war
rant of Council, to the Collectors, on or
before the thirtieth day of June.
Section IL defines how the Collectors
shall prepare the tax bills.
Section 13 authorizes the Council to
enjoin upon the Collectors and the Clerk
of Council any duties necessary to carry
into effect the provisions of the act.
Section IA makes the Collectors and
their sureties responsible for the amount
of their tax lists after they shall have re-,
ceived the same.
Section 10 provides that an abatement
of five per cent. shall be made on all
| taxes paid during July; all paid during
July shall be paid in full; on all unpaid
after the city election five per cent. shall
be added.
Section 16 authorizes the City Council,
when collector shall die or become in
| capable of performing his duties, to fill
such vacancies.
Section II provides that all taxes shall
constitute prior lien on real estate until
| the 31st day OF December in the year
succeeding the assessment, and provides
for the satisfaction OF such lien by legal
proceedings.
Section Is provides at length for the
collectian of taxes from persons refusing
to pay, or on property the owner of which
| is not known, by legal process.
Section 19 authorizes the Collectors to
furnish certificates of taxes which are
liens againit real estate, on payment of a
fee of twenty five cents for each certifi
cate.
Section 20 requires the Collectors to
deposit the collected taxes in bank. to
the credit of the city, in such manner as
I Council may direct.
| Section 81 defines how the allowances
to the Collectors shall be made, and their
settlements effected by the Finance
Committee of City Council,
Section % provides that the compen-
sation of the Collectors and members of
the Bogrd of Appeals shall be regulated
by Council.
Section % authorizes the Board to exs
anime the books and plans of the city in
the Surveyors lotfice.
Section "A requires the Assessors and
Collectors to bond before qualifying and
entering upon their duties.
| Section % repeals so much of the old
law as conflicts with the present law and
extends the powers of the present Col
lectors for collecting unpaid taxes up to
the fifteenth day of June, 1873.
! Sections 26 and q relate to different
subjects. Section 26 prohibits Council
from opening West street, below the
| Harlan & Hellingsworth Companies ma
| chine shops, and Section q prohibits the
| further assessment and collection, by the
city of the tax of fifty cents per foot for
laying water pipes.