Daily Republican., 1879-05-06
NEW ADvERTIsENENTS.

A n ORDINANCE REGULATING THE
n Assessment and Collection of Taxes on
H rses and other Animals in the City of Will
WHEREAS, BY an act of the General Assem-
bly, Of the State OF DE aware, entitled "An
act concerning horses and other animals in
the CITY OF Wilmington" passed at Dover,
March IL, 1879, it was enacted that there
should be assessed and collected by the Mayor
and Council Of Wilmington for the use of the
ciiy, 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 it is hereby made the duty
Of the assessors and collectors OF the City OF
Wilmington, Immediately upon the passage
OF this ordinance, and annually thereafter, to
assess q 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 tho name
| OF the owner or owners, if known, or If un-
known then in the name or names OF the per-
son or persons having charge OF any such
animal or using the same. Upon tho COM
petion OF the assessment, the list
shall be placed in the office of the Clerk
|
who has been improperly assessed shall b we
the right to appeal frcm the same to the Fl
nance Committee, and ii upon appeal it shall
appear that the assessment was uade against
the wrong person, the 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 female
and shall be completed by the first day Of
June and the list shall remain open Tor in
specton and correction until the first day OF
July when the same shall be sent to the City
Auditor for collection.
SECTION g. 1t shall be the duty Of the City
Auditor to Immediately collect all su III assess
ments and pay the money into the City
Treasury as ether monies are collected and
paid in by him, and he shill keep separate
account of the same. The City Auditor shall
procure book Of receipts marked original
and 'duplicate," the original receipt shall be
given to the person payin. the tax, the du. II.
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 transferred to the
purchaser, and shall be evidence that the tax
is paid for the year specified in the receipt.
| SRCTIuN 3. Any person cOncealing any
such ANIMAL or by any fraud or artice At
tempting to evade the assessment and collee-
ton of the tax upon any such animal, shall
for every such offence forfeit and pay fine OF
ten collars ts be recovered before the Mayor
for the use OF the City.
SEcTioN4 Upon the refusal or neglect Of
any person to pay any -uch assessment for
the space of sixty days after demand therefor
by the City Auditor, it shall be the duty Of
tie Mayor to issue warrant directed to the
City Auditor, who shall Immediately levy up
on any such animal or animals, or If such ami
NAL or animals cannot be found, then upon
g auy other of Il Q goods and chattels Of the de-
linquent and upon 8 days notice IN news
paper OF this city he shall sell the same at
. public auction, and alter deducting the
. amount of the tax due with the interest there
I on and all costs, he shall deposit the residue
! the credit OF such delinquent, taking certii.
cate from the cashier of such deposit, which
certificate he shall keep on his files in his Of
flee.
: Passed at the City Hall, May l, 1879.
NJ. l.. LICHTENSTEIN,.
mve.2t President.
y /, 'Cp,yEp CLARK nj the COunniI