Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-06-25

iiarsn aha summary method OF cVl,ecIloii,
y ! naa petil Weil SAM nus lneth',d on COL
icv .! IaAes y Us Wen cstaniisheu pN GUS
tom ana usage as any principle q the com
liloil law.
4 similar pracllee prevailed ~ an lhe
culohies from lhe tlfst dhWll Ol thtlr exist
eiife' u mas been continued hy 1.-THE states
since lhelr independence and had existed
II England from time immem0rlal. In
deed u Is necessary 70 the existence OF
every government, and Is based upon the
prihrlple OF selt-preSerNatun
Before determining whether the powers
Of q lat, collector, under Il warrant issued
10 NM l0r the collection ot taxes Tor inc
year lSNl, are affected by the act entitled
AN act III relation to the levy court of
New Castle county, passed April 18th,
lS!ll i Will be necessary to consider what
were The nature and extent n his powers,
u amy, u the time oil the passage OF SAID
act.
section L. chapter y of the Revised Code
provides that "a collector Of taxes shah
hold his office for thcterm of one year
Section ~, chapter Of the Revised Code
requires the levy court 70 appoint a col.
leetor for each hundred in the month Of
February IN every year Elm the case of
divided hundreds collection districts
shoaid be substituted for hundredl
Section I, chapter l2Of the Revised Code,
prescribing the dates and proportional
amounts Of the payments required to be
made Nv each collector provides that the
residue, alter deiuctiug commissions and
dc!iuqtlcntlrs, shall be paid by the first
Tuesday II February next after his az
peinment (beture the end Of his termJ,
OF earlier Ut the discretion of the levy
court tthis provision iii section ".
IN section Is ehApter ! If The Revised
Code. the form Of warrant, set ont at
length, requires the collector to pav the
amount which according To the terms Of
His warrant anal annexed duplicate hc Was
required % COLLECT ana ply, ii tile manner
ami within the times appointed hV ltw In
that behalf, the SAME being provided IN
section aheve leeiied IN part,
lu section . of chapter - IL the Revised
tAde, the form III the condition Of the otli
Cial, bond il given-contliiiutline The bond
upm the execution ii the warrant, and
rGaitng the mmner II payment.
section ", tuptcr y ii lie Revised
Code provides thai Hhp Shall oil the first
Tuesday If March next after the date IL
his warrant render e. the levy court d
true acanumtn VI all taxes il was his duty tn
collcet and II i'll payments made ana If
all Cielinluelt4
section =, chapter Of the Revised code
provide, thai "al theuPetinE iii March iii
every year the lew court shan examine
aditt>i and settle tie accounts ot The col
lretUrs, milking IN inst allowances. And
tlia adjustment AMI settlement shall be
HAal ami the court, it deemed Is ppllient,
may require other accounts from the col
lCCt0rs.
t#lhey shall ~ the said meeting examine
ana etlc the delinquent list ut each coli
lcctor, H. Wei IL Stateas Of county taxes.
Hnd make allowance If delinIaeniS and
upWl such allowance HE e6nect0rs shall
be credited with the amount thereof.
AIl these provisions are III accordance
with the express limitation IT the term uf
office "a 4 collector 8 INC year. and their
meaning RecamLs rainer after ali exaIi
nation II the same provisions expressed Al
greater length, and iii 4 Indifferent order in
the ID, H5uye referred tD, cftitlal All act
concerning the lew court, clerk If tIp
peace, assessors, collectors ana comfy treas
trt's to be found On liage 57} Of thc
DIGEST
.1ttH2 end If his wear If otfi.e he ceased
to hold the office 0f collector 81 taxes ui
the hundred far which he HAD been an.
f0rin chapter 372. WI. MY. Delaware
Laws EEeyissd tiSde, pare g6. was IL.
ligered to his successor IN office.
Ii I'D had faiIpti IL pav "tn the onienrs
authorized Nv laW a. receive nm sn,nt',
tllttilrl6tttti 6( Mn taxes ,.#fIn,itt,,i IL bin,
i6r sdlfcuti0iI AFTER tladiIcfiu,5 ,ti,t1issi,r,s
anil aelinqueneles. IN tn irsf fnes5lay ~
February nest aftGr his app9intuieut
there Was i COMPLETE hreiGh r. fhe
condition Of ILL official Bond. and thc
ltvv tHiIrt affnrtIa in.l sattl.,,,,,,,t H. ,i,,
following month III Mare6 when tba H.
liuiili6iit Iist Was allowed hi1i NH '"Swnr
and authority h 6r5lEr fhe ntlici.,l NINA
cIecut9d 1T 9ncs tnv ielnV afer i that
Bcinf merely llolitlleiti.., ~ tI.n,rt ~ ~,
c5llfIfy reprGs,ttfatiIo. n dt,t,,r ~ tHe
county. f5ir 4 WITH tiuallv ffxtI Nh asc,, ,
ttiilE.E
m IN tlsr. il Il, s,,.,r.5sti5,, u NJ.
a5Iiaa III n ,stit.r ,F,i
EGE.-ai tSsJn# wa5bnJ H. Mra[is,,i, VIM titt
3%3raiiart.i o,,i,i s.i,st
H ,.Tt.54 i..il if .'t'sn y t9tiiiH5