Evening journal., 1891-01-17

Lno duplicate snail De signed BY the col
lector and remain in his custody, and
such book shall be the only record Of the
collectors
Such originals and duplicates shall
only specify the amount of the tax in
gross, but where such tax in gross in
cludes any tax other than poll tax, IL
shall be the duty of the comptroller to
make out an itemized statement OF all
such taxes and to forward the same to
the respective collectors together with
the tax bill books aforesaid. 1t shall be
the duty OF the comptroller to deliver to
the respective collectors aforesaid the tax
bill books aforesaid referred to on or be-
fore the first day Of July In each and
every year.
The comptroller ia also hereby required
to furnish, In each and every tax bill book
so provided, his warrant authorizing the
collector to collect and received such
taxes, and such warrant shall be under
his hand and official seal.
Every collector receiving any such tax.
bill book and warrant shall be charged
WITH the gross amount of the tax bills
therein contained, and.he and his sureties
shall be jointly and severally liable for
the collection Of such tax, unless other
wise excused as hereinafter provided by
the Board of Commissioners.
Section IL. 1t shall be the duty of each
collector upon the reception of such tax
bill books TO open forthwith an office for
the receipt of such taxes; such office
shall be accessible to any tax payer OF the
hundred or district In which such office
is situated during such hours as are here
matter fixed and every such collector
shall cause public notice to be given that
he Is ready to receive taxes, OF such office,
by causing hand bills to be posted ir ten
or more Of the most public
places in the hundred or district,
for which he is collector. Provided,
nevertheless that in the several districts
Of Wilmington hundred, the collectors
shall cause advertisements to be placed
for ten days in two Of the daily news
papers of said hundred. The collectors
for the several hundreds outside OF the
city OF Wilmington shall keep their
offices open for the reception Of taxes at
least one night in each week, between
the hours Of and o'clock, such
night to be designated on the posted
handbills; but, in the city of Whining
ton the several collectors shall be re.
quired TO attend in their respective offices
every day In the week from 9 o'clock
until 5 o'clock p. m, and from o'clock
until o'clock p. m Sundays ana holi-
Gays excepted.
No tax bill shall be dated until such
time as the taxes specified thereon are
received by the collector, when the exact
date OF such receipt shall be placed on
the original aud duplicate.
All property taxes paid on or before the
first day Of September for the year then
current shall be entitled TO en- abatement
of five per cent; ell such taxes paid on or
before the first day of March following
shall be entitled to no abatement; all
such taxes paid after the said first dav of
March shall be increased by the addition
of five per cent to the amount thereof.
the tax bill books with their duplicate
bills may be returned by the several col
lectors holding the same to the county
comptroller on the 6rst Mondey in the
month Of March next ensuing their
delivery. When such tax bill books
shall have been received as aforesaid by
the comptroller, he shall Immediately
forward them TO the Board OF Commits
sioners for the allowance Of errors. And
for any uncollected taxes which shall
not be allowed by the said Board Of
Commissioners as errors, the collectors
and their sureties shall continue liable.
The Board Of Commissioners shall sit
from the first Monday In March until
the first Monday in April in each
and every year, and no errors shall be
allowed after the latter date
After the allowance Of errors the Board
of Commissioners shall forward to the
comptroller the tax bill books with state
ment Of the allowance lof said errors.
The comptroller shall Immediately credit
the collectors. with all allowances aud
shall return the tax-bill books TO the col.
lectoTs for the collection OF all taxes then
remaining unpaid
All tax bills, original and duplicate,
allowed as errors shall be stan ped
Error" across the face of both original
and duplicate, and the original shall be
detached and forwarded 10 the comp
troller, who shall fle the same in bis
Office
All the powers vested by law in the
collectors for the collection of taxes,
shall remain as heretofore sui iect to the
provisions of this act
Section IL All monies which shall be
made the subject Of expenditure by the
Board of Commissioners shall be deposited
to the credit of the county treasurer as
such in the Farmers Bank at Whining
ton.
Each collector in Wilmington hundred
shall deposit on the last day of each anC
every week all county and poor taxes col
lected by him during that week. and eacl
and every collector Ia the hundreds out.
side Of Wilmington. shall make such de-
posits once In every month, in which sucl
monies shall be collected.
all such deposits shall be made to tn,
credit Of the county treasurer, as such, II
the Farmers Bank at VIII mington.
The Farmers Bank at Wilmington.
whenever any such deposits are made
shall issue triplicate receipts. one o
which shall be delivered to the person
making such deposit; another shall be de
livered TO the county comptroller and th
third shall be kept by the bank.
The comptroller shall at least once ii
every month inspect the tax bill books 0
each collector and audit the same and re
port the result Of such audits TO the Boar
of Commissioners. Such nudits shall b
made in the Grst week In each and ever
month, and it shall be the duty of til
several collectors to present themselve
with their tax bill books to the comp
troller for such audit during said weeb
IL shall be the duty of the said comp
troller TO deliver to the respective ia
collectors another book, bound in th
same manner as the tax bill books afore
said. Such book shall contain blan
} duplicate tax oils, said bills shall hav
I stamped across the face OF tho same /
red ink the word Duplicate" in larg
! type
Whenever any person shall have los