Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1890-01-30

aud assess any who may have bseu omitted
and shall also STATE (ln the notices.
that persons desiring to be assessed
must must apply IA person az the
furnish proof OF Identity, age and residence
required by section following, and 1t Is
provided In the same section that Ii the as.
SCISSOR cannot eomple!a the serYIcs on the
day named. h1 may adjourn to the next or
some lbsequent dry not exceeding three
days from that time TO be announced pub
licly 10 those present at the time OF the ad-
journment. The Third section not only
makes 1t lawful, but the dugy of the asses
sor to place upon MS as5essnenr llst the
aane ot any person Who may have been
omitted, who shall appear before him al
ths time and placa specified in tho notices
Aforesaid, and peov0 mis- FIGHT to hn assessed
by tue aiilayl' OF some rsspactabl5 fras-
holdar of the county. according To th5 form
OF ahl l1hvlt giyen. Ils 4th section enacts
n penalty against thu assessor of MOI loss
than one hundral nor mora than Avs hun
drei dollars 70 bA recovered by indictment
for the mtsdeanor, the off 'nse Is declared
to ha OF retu-lng or Omtttlng 10 plaza the
appltcan' making the afjres lii pr OfupOp
the assessment list, and also for placing o9
the LIST knowingly ths nauH Of any ieC,tious
person or parsons not Ti tho tins u resident
OF his territory. The 5tl section provides
that IN case the pssa'sor Is unable from
sAekItesS OF oEHsrWtS9 10 uEIe1u At Lu9 tltle
aud place stated in his notics, he shall ap-
po!nt some other man foc the purpose and
give notios thsrsot, lke az In the ~ $50.
tion l1 mentioned. Tbs 9th section makes
1t unlawful for the lcvt court, or any mem
bar thereof to tlte from the assessment
list any name appearing th hsreon; or to add
to any gss4-~msnt returned by the assessor
tho name OF any person unless upon his
personal application AID proof, rs to ba
made as aforesaid before the assessor, OF
his Right to h9 assessed. violation Of the
ahovs by a member of the court Is made
misdamsgnor with penalty OF fine
OF from one to five hundred dollars on
conviction. Aud If the cierk of tho nsaes
(the oerk Of the levy courO snail neglect to
place upon the duplicate to be delivered by
hin to the collector any name on the RssasS-
munt list, hs shall forfeit AMI pay to tho
person whose name Is left oil the sun OF tan
dollars. (phis i5 to punish him for the
party's right 70 vote depends upon his as-
sessment, and not on the correctness Of ths
duplcate.) The seventh section makes the
offence rnlsdemeauor, punishable by fne
of from ono to five hundred dollars, by any
one who shall procure or cause to be placed
upon the assessment list, any person not en-
| titied 10 be assessed Or any fictitious or
] fraudulent person. The eighth section make
! 1t PEI Jury to make a false affidavit under
| the Gct. rhe ninth section makes It uulaw-
| full for auy assessor, or the levy court 10 place
| upon the assessment list OF the assessors
hundred the name OF any person who was
returned a delinquent the year presiding
| until after the expiration of twelve months
| from the time OF allowance of the delln-
| quency by the levy court. The tenth section
makes 1t the duty OF the clerk OF the peace
to deliver to the sheriff in the month OF
August In the year OF holding the general
election, an alphabetical list for each OF the
hundreds OF the county Of the dellnqnent
list mad and returned by the collectors at
| the March session of the levy court.
By the 10th section OF the chapter next
succeeding, (chapter IL, OF eolectors). each
collector must on the first Tuesday of
March next, succeeding the date of his
warrant, render TO the levy court a true
account of all taxes 1t was his duty to col
lect, OF all payments made, and OF all de.
llnquents.
And by section OF chapter 372 of volume
XIV of the laws (Rev. Oode XC) 1t Is made
the collectors duty within thirty days after
he has received his duplicate, TO give pub
lie notice by advertisements p sted In 10 or
more of the most public places of his terri
tory, stating his place of business or resi-
| dencs, and his reA1iues3 to receive taxes
and 1t ia also made his duty In the month OF
January In each year again to give public
notice as aforesaid, OF nj least ten days,
said notice to state the times and places at
which he Will attend to receive un-
paid taxes. 1t Is then made the duty
Of the levy court upon proof py
OF the clerk OF tbs peace. setting forth that
he gave this notice required, and that In
accordance with the last required notles
he did attend ut the time aud place deslg.
mated and there remain for tho space OF
five hours each day for the period OF at
least three days, for the purpose OF col
leOtlnR the taxes Aforesaid, to allow him as
delinquencies the uncollected taxes; and
then declare that the names OF the de-
linquents shalt be dropped from the as.
sessment list by the levy court and not be
placed thereon again for the period OF
twelve months from the date Of the allow
anee. The section is made appll.
plicable to persons liable to pay poll
tax elone-tor the reason that those own
ing property eau always b9 made pay by
sale OF their property, taxes being prior
lien thereon. II Ia true there i5 the ulti-
mate remedy by Imprisonment of the body
Ia the case of mere poll Tux men; hut Il ls
never reaorted to--the cost to the county OF
confinement In nj, for week even, mora
than exceeding the tax. The second section
provides that the notice shall be a su Ilioiant
demand upon taxablrs for their taxes, and
performance OF the duty to make de-
mand. By the law oe'ore (sactions 13 and
10 VI chapter 10 Of the Revised Code, aiDre.
said eollectors) could onlyproosed to sci
property or tmprison the body alter ten
d. g. demand, TO be proved by his oath as
competent evidence OF that fact,
By the 18th section Of chapter 10 Of the
Revised Code (Dags SD, every asssssor Is
required 10 return hi4 assessment (Which.
by tho l6th section, he Is TO complsta by
the frs day OF January % tbs levy court
on the list Tuesday o. F5brIl y. 4ui 10
attend the court en- that nay, oa tia ir5t
Tuesday OF March, and on sucn Ctncr & ,ys
ms hs court may require uuiar penalty
of twenty dollars, to bs recovered by la
diatnl5ut, (Ibis is to enabie the eourt IA
perform It's duty, mento4ed in sections Y
Aqd IL, III the chapter naxt clted)
BY tha llsl section OF ehdptec 3 OF the
Revised Code (p. G2l the leyy court ia re.
qulrat 20 ~ a1 court OF appani on the
II ss FpesiHy Of March OF each year, and on
suel days aud tiias9 thence next ia SAID
no8ta ensuing as it shall be necessary 10
2l.nIsn to, and OK Am!ag tho assesam !lti
reLlFagl hf the pssasSurj and tile cOtrAc,
tiols thereof aud additions thereto that muy
hrvc besn Inais, aud receive, hear Rnd Il j.
; tArmina appeals ngallst the sRlna. by tho
tWeltth section tho CONT have power either
; uuo0 their own tx llhina,iono OF upolEppeg
10 make GGaltions 10 aud c0rEec'
ilOGB Of tho Assessment list; 10 call before
tH6m nv pGrson whose name ought to o+
on *, or who was omitted hg the assessor
S9., i Z. B7 taN ucteenth section Hu
Rs4e-5meut cannot b5Gailed liz lisstlon any
where han In tna levy Gourt; and tho sgms
as it shat staud IN that oour., Is ocnClu.
sws. Nae lot soeticu provides that no as
sf;suelt fh,Il 10 mlieHitsr me last day o
MNrCh. AGd the I6tl that II any person
shall trariulent" add to or taEa fron The
assessment, as hyally settel b. tho | W
court he shalt !" su'lty OF m,sd IN sanor
aud ba tiasd iivA huGdrad doliats. Tnt
2ls- SECTION engc-4 that at the meeting III
Elarch IN avery year the court shall settlg
the delinquent ll-t Of eega c1llsafor, and
make ell wlncs ~ deliuFgsata; ana upor