Daily Republican. [volume] ([Wilmington, Del.]) 1874-1890, 1879-05-07
0RDlNANCEs.

A N ORDINANCE REGULATING TINE
"A Assessment and collection OF Taxes on
Horses and other Animals In the City Of vii
lnington.
wHERRAs, BY an act of the General Assem-
NY OF the state OF Delaware, entitled IAN
act concerning horses ~ d other animals In
the City OF Wilmington" passed at Hover
March IL, 1879, 1t was enacted that there
should be assessed and collected BY the MayOI
and Council Of Wilmington. for the use OF The
ely. an annual tax OF one dollar upon each
herse. mule, ass or animal Of the horse Kind
owned or kept for use within the limits of the
city OF Wilmington, and that the City Coun
Gil should by ordinance prescribe the manner
OF assessing and collecting the same, there
fore, be IT ordained by the City Council Of
Wilmington,
SECTION /. That 1t is hereby made the duty
Of the assessors and collectors OF the City Of
Wilmington, Immediately upon the passage
oil this ordinance, and annually thereafter, 1.
assess tax Of one dollar upon each horse,
mare. mule, ass, or animal of the horse kind,
owned or kept for use within the limits OF this
city.
The assessment shall be made in the name
Of the owner or owners, II known, or If un.
known then In the name or names OF tho per.
son or persons having charge OF any such
ami 81 or using the same Upon the COM
pletion OF the assessment, the list
shall be placed In the office OF the Clerk
OF the Council for Inspection. Any person
who has been Improperly assessed shall have
the right to appeal ircm the same to the FL
nance Committee, and ii upon appeal it shall
appear that the assessmentwas hade against
the wrong person, tine Finance Committee
shall cause the assessment to be made against
the proper person.
The assessment shall specify the color and
kind Of animals. and whether male or ,nmal,
.Hd fl's. &c c"A,i iei"t by tho ts. d,y OF
Jane, ...l tie 'ist shall iemsin uJrn nor H.
spectiol and correction unit the first day Of
July when the same shall be sent 10 the City
Auditor for collection.
SEcTIoN2. 1t shall be the duty Of the City
Auditor to Immediately collect all su n assess.
ments and pay the money into the City
Treasury as ether monies are collected and
paid In by him, and he sh III KEEP u separate
account Of the same. The City Auditor shall
procure book OF receipts marked ''0rIginal'
and duplicate" the original receipt shall be
given to the person PAYNE the tax, the du H.
cate to remain in the book. Upon the sale OF
any animal within the year for which SAID tax
is paid, the receipt may be t ansierred to the
purchaser, and shall be evidence that tie tax
is paid Tor the year specified In the receipt.
sEcTIuN 3. Amy person concealing any
such animal, or by any fraud or artlnce Ut.
tempting to o'ade the asses ment and coIlcc.
ton OF the tax upon any such animal, shall
for every such offence forfeit and pay fine OF
ten ollars to be recovered before the Mayor
for the use Of the City.
SECrIoN4. Upon the refusal or neglect OF
any person to pay any 'uch assessment for
the space OF sixty days alter demand there for
by the City Auditor, it shall be the DUTY Of
the Mayor to issue warrant directed to the
City Auditor, who shall Immediately lew up
on any such animal or animals or il such ant
nal or animals cannot be sound, then upon
any other of tie goods and chattes of the de.
linquent; and upon days notice In a news
paper OF this city he shall sell the same at
public auction, and after deductiny the
amount of the tax due with the interest there
ON and all costs, he shall deposit the residue
II any in the National Bank OF Delaware to
the credit OF such delinque 4, taking certih- /
cate from the cashier OF such deposit, which
certificate he shall keep on his files in his Of
fice.
Passed at the City Hall, NAV !, 1879.
M. l.. LICHTENSTElN,
my62t President.
+. B. FRAZER, Clerk Of the Council