The daily gazette., 1879-05-06

AN ORDINANCE REG ULATING
"A the Assessment and collection OF
Taxes On Horses and other Animals In the
City OF Wilmington. -I...5l.45
sem n oly 5 fi; q The Stsis Of Delaware, sntitisd
"An act concerning horses and other ami
mails In the City OF Wilmington, !" passed.
1t Dover, March u, 1879, II was enacled
that there should be assessed end collected
for the use OF the city, an annual tax OF
one dollar upon each horse, 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 Council
should by ordinance prescribe the manner
Of assessing and collecting the same,
therefore, be 1t ordained BY the City Coun-
't sHcTroN ~ /. fnat It IL hereby made the
iuty OF the Assessors aud Collectors Of the
City OF Wilmington Immediately upon
the passage of this ordinance. and annual
ly thereafter, to assess TAX Of one dollar
NAL of the horse kind, owned or kept Tor
use within the lin its Of this city.
The assessment shall be made In the
name OF the owner or owners II known, or
II unknown, then in the name or names of
such animal or using the same. Upon
the com pletion OF the assessment, the list
shall be placed In the once OF the Clerk OF
the Council for inspection. Any person
have the right TO appeal from the same TO
the Finance Committee, and II upon ap-
peal IL shall appear that the assessment
has been made against the wrong person,
the Finance Com mmittee shall cause the aa-
sessment TO be maze against the proper
person.
and kind OF animals, and whether male or
day OF June, and the list shall remain
open for inspection and correction until
the first day Of July, when the same shall
be sent TO the City Auditor for collection.
City Auditor to Immediately collect all
such assessments and pay the money into
the City Treasury as other monies are col
lected and paid In by him, and he shall
keep separaI Q account OF the same. The
ceipts marked "originaln and duplicate"
the original receipt shall be given TO the
person paying the tax. the duplicate TO re-
main In the book. Upon the sale OF any an
imal within the year for which such tai is
paid, the receipt may be transferred 10 the
purchaser and shall be evidence that the
TAX is paid for the year specified In The re-
ceipt.
SEorToN Any person concealing any
such animal or by any frsud or artiflce
attempting to evade the assessment and
collection OF the tax upon any such anil
NAL, shall for every such offence forfeit
and pay ne Of ten a., doiiss, ,hs 70 6e recoyer
SECTION 4. Upon the refusal or neglect Of
any person TO pay any such assessmen!
for the space Of sixty days after demand
therefor by the CITY Auditor, It shsll b.
| directed to the City Auditor, who shall
| mmediately levy upon any such animal
| or animals, or II such enimal or animals
| cannot be found, then upon any other ol
| the goods and chattels OF the delinquent
| and upon five days notice In Q newspape
| OF this city he shall sell the same at public
| auction, and after deducting the amouu
| OF the tax due with the interest thereon
| and all costs, he shall deposit the residu,
| II any In the National Bank Of Delawart
| TO the credit OF such delinquent. taking Z
certificate from the cashier OF such dc
posit, which certificate he shall keep OF
/ file in his office.
| Passed at the City Hall, May lst, 1879.
| M. L.. LICHTEN STEIN,
| President.
K. b. FRAZER, Clerk Of the Council.
| mQyb.2t