Daily Republican., 1881-04-16
SCHOOL TAX COLLECTION.
The Recently Passed Act Relating
to the Duties Of Collectors Of
School Taxes.

by request the REPUBLICAN pub
fishes the act in relation to the collec
ton Of taxes for School purposes passed
at the last session of the Legislature. |,
will be per lsed with interest by county
readers and is as follows;
BE 1T ENACTED by THE Sen ATE AMI
HOUSE or REPRESENTATIVES, OF
| THE STATE OF DELAWARE, IN GEN
ERAL ASSEMBLY MET:
| SECTION THAT upon the compile
| tion of the assessment and levy OF the
school tax in the school districts in the
state, by the respective school commit
committee, after they shall have added
thereto ten per centum for delinquencies
and costs Of collection. to accept and
receive the tax of each and every person
liable to pay the same. who shall ten
der the payment thereof before the 10th
day of May, in the year In which said
tax shall be levied, and the committee
shall allow to every person 20 paying
their tax with said time, an abatement
OF eight per cent. upon said tax.
SEGTION , That it shall be the duty
of the school committee in the several
school districts, aforesaid, on the tenth
Of May, in each year, OF as soon there
after as practicable, to execute and de-
liver their warrant with duplicate Of
the uncollected assessment list 10 a col
lector especially appointed by said
school committee, or the collector of
county taxes for the hundred in which
such school district may be situated,
and the said collector shall b. and he is
hereby required to accept the same and
collect the taxes thereon assessed. The
collector in whose hand any school taxes
are placed for collection shall be
liable on his official bond for the proper
discharge Of his duties under the pro-
visions of the act, and all other acts of
the General Assembly of this State rel
ative to the collection of and payment
over OF all taxes committed to him for
collection
SECTION. 3-The act entitled IAN act
in relation to the duty Of hundre,l col
lectors receiving school tax Duplicates
passed March 9, 1877, and all other acts
inconsistent with the provisions of this
act be, and the same are hereby repeal
ed.
SECTION. And be it further enac-
ted. That in addition to the powers
now possessed by school tax collectors
in this State it shall and may be lawful
for any such collector after demand
made by him for the payment of tho tax
assessed against any inhabitant Of the
school district for which he is collector
and the failure of said taxable to pay
the same on said demand, to give writ
ten notice to any persons residing in the
county wherein said district is located,
whom he may suppose to have in pos
session any goods or chattels, rights or
credits, moneys or wages belonging or
owing To said taxable, stating the
amount Of taxes due from said delin-
quent taxable, stating the amount of
taxes due from said delinquent taxable
and il the person 0 served with notice
shall fail TO deliver up such goods and
or to pay 80 much money or
wages in his possession as shall satisfy
said school tax due from said deiquent, |
said collector may prWood by suit in
the name of the school commissioners
Of the district befOee any Justice
in and for said county recover against
him, her or them judgment for the !
amount Of said tax OF said delinquent |
with cost, or for so much Of said tax as
may be equal to the value Of the goods |
and chattels, rights and credits, moneys |
and wages in his, her or their hands or
at the time of service Of said |
notice or at any time between then and |
rendition Of said judgment. The pro-
cess made of trial right oG appeal and
form OF proceeding shall be as pre-
scrihed in Chapter 80, of the Revised
Statutes Of this State The oath of
the collector shall be sufficient evidence
Of the demand and refusal of the afore-
,aid and Of service of said notice