The daily gazette., 1877-04-10
Assessment and Taxation.

SYNOPSIS OF THE NEW BILL IN RELA-
LECTION OF CITY AND SCHOOL TAXEs.
Among the bills in relation to the City
of Wilmington passed at the recent ses.
sion of the Legislature was one entitled
can act to further amend the Charter OF
the City of Wilmington" which provides
for the appointment of Board of APP
peals and for the assessment and collec-
ton of city and school taxes. The fol-
lowing is full synopsis of this import
ant bill:
Section provides that the City Coun-
Gil shall, at the first meeting in May,
1877 elect three persons (who shall each
be owners OF real estate to the value of
one thousand dollarS) to constitute the
Board of Assessment, Revision and APP
peals for the City of Wilmington, SAID
persons not to be members of the City
Council or Board of Education. The
members of the Board shall meet immes
diately after their election, and draw lots
for their terms of office, said terms to eX-
pre- in one, two and three years. An
nually thereafter, in the month of May,
the Council shall elect one member of
the Board tor the term of three years;
provided, that the minority of the mem
bers of said Council shall always be en-
titled to have and elect one of the mems
bers of said Board of the same political
party as themselves. Vacancies in the
Board shall be filed by Council.
Section 2 provides that the members of
the Board shall properly qualify before
entering upon their duties.
Section authorizes the Board to eXer-
else a supervisory power over the Asses
sors and Collectors for the city, and TO
cause them to make a faithful, full, fair
and complete assessment of property in
their respective districts liable to taxa
ton. and to this end shall adopt such
rules and regulations as they may deem
expedient, Also, to examine the assess
ments at any time while the Assessors
and Collectors are making them, and to
cause said officials to conform to such
rules and regulations as the Board may
have adopted in the premises.
Section 4 provides for the election of
| two Assessors and Collectors, the same
as heretofore, at the September election,
one for the district north of Sixth street,
the other for the district south of Sixth
street, and to serve for three years, as at
present, The case of two competitors re-
ceiving an equal and legal number of
votes shall be deemed a failure to hold
an election as to such office.
Section provides that the Assessors
and Collectors shall be freeholders, to
| the extent of five hundred dollars, such
freehold to be clear of all membranes
| Section 6 provides that the city assess
ments for tax shall be completed by the
second day of April of each year, and the
| taxes collected by the last day of Decem-
| Der in the succeeding year, to which time
the authority of all Assessors and Col
| lectors shall extend, after the evpirations
| of their terms of Office, for the purpo sc
| of collecting outstanding amounts. Fol-
| all amounts on their applicants uncol
| lected at that time and. not sufficiently
accounted for and allowed by errors anC
delinquencies, the Assessors and Collec-
tors and their surities shall be held ac,
countable on their bonds.
| Section Z provides that all property
| Except cemeteries, churches, and pro-
perty owned by the city, State, United
States, charitable institutions and fir,
companies) shall be assessed according tt
a certain rate in and upon every hun.
dred dollars of the estimated value of tn,
property assessed if sold for cash, and 81
pro rata. The real estate shall be par
| ticularly described, and the owners
names specified, when Known; when no
known the property shall be marked
| "owner unknown Every freeman
above twenty-one years of age shall ais,
be assessed for capitation or poll tax
at capital net less than 500 nor NOR
| than $1,000,
Section 8 provides that the city assess
ments shall be completed by the secon'