Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-03-26

sec. IL. lnut IL any receiver OF collector,
as aforesaid, shall give a receipt for an ex-
tinguished tax, or fraudulently ante-date
or post-date any tax receipt, or Use any
other fraud in giving the same, he shall
be deemed guilty of a misdemeanor, and
shall be fined one hundred dollars, and
further shall forfeit and pay one hundred
dollars to any person who will sue there
| for.
Sec. iS. That the trustees Of the poor
shall on or before the first day Of May, A..
| d., 1891, and on or before the first day of
| March in every year thereafter, certify to
the commissioners the sum necessary for
| the maintenance of the almshouse; which
sum- ii approved by the said commission
ers, shall be obtained by a rate laid for
| that purpose, otherwise said commissioners
| shall themselves fix rate.
The comptroller hereinafter mentioned
| shall audit the accounts of said trustees of
| the poor at least once in every three
months.
Sec IA. That the road commissioners of
the several hundreds shall, on or before
| the LIST day of june 1881, and yearly
| thereafter, certify to the receiver of taxes
| the rate per centum on the assessment
lists Of their respective hundreds necessary
| for the maintenance of the roads, and
issue their warrant to the receiver to col
lect the same. Any orders issued by road
commissioners for payment of labor on or
for materials furnished for the roads shall
| be accepted by the receiver in payment of
road taxes. He shall keep an account with
the road commissioners of each hundred,
and his official bond shall apply to all his
transactions with them. The provision of
section 8 aforesaid, relating TO delinquent
taxes, shall apply to road taxes. The
accounts between the said receiver of
taxes and the said road commissioner shall
be audited by the comptroller hereinafter
ut nj NO
may be designated by him not less than
three times each year.
Sec. Is. That on the - day of April,
1891, all funds in the hands of the county
treasurer and treasurer of the poor shall be
Immediately transferred to the county
treasurer appointed under this act, and all
balances of taxes as settled and determined
by the levy court as due from the county
collectors shall be paid to the said treasurer
on or before the day of -, 1881
Upon default in such transfers or pay
ments the county commissioners shall
have full power and authority to proceed
on the official bonds of such treasurers and
collectors and in case of full payment
aforesaid, as certified by the comptroller,
the said commissioners, or their attorney,
shall have authority and shall satisfy the
said official bonds.
Sec. l6. That all moneys received as
aforesaid, and all moneys received from
other sources, and all taxes received, shall
be deposited in the Farmers Bank the de-
posits of taxes shall be made at least twice
III every week.
Sec. II. That the governor shall on or be
fore the -- day of -, A. d. 1891, ap-
point competent person, who shall be Il
resident freeholder in New Castle county,
to the office of county comptroller, which
said office is hereby created. The person
so appointed shall hold Office from the -
day of -, A. D., 1891, until and includ-
ing the Monday next preceding the first
Tuesday in the month Of January A. D.
1898, or until his successor be duly quail
fled. That at the general election in the
year A. d. 1892, and at the general election
in each and every fourth year thereafter,
there shall be voted for by the voters of
New Castle county qualified to vote for
members of the General Assembly, u suit
able person, being n resident freeholder as
aforesaid to fill the Office of county comp
troller. The person so elected as aforesaid
shall hold office for the term Of four years,
commencing on the first Tuesday
in January next succeeding his cleo
tion. or until his successor shall
be duly qualified, Any comptroller ap-
pointed or elected under the provisions of
this act shall before entering upon the
duties of his Office, give bond, with one or
more sureties, to be approved by the
uSSDCiutt llitiBt Vi lHe superior COURT UI Ine
State of Delaware resident i'll New Castle
county, in the sum of ten thousand dol
lars, conditioned for the faithful perform
ance of the duties of the said office, and
such bond shall have attached thereto a
warrant for the confession of Judgment
thereon at any time, Such bond and
warrant shall he forthwith transmitted by
the said judge to the clerk of the peace Of
New Castle county, to be by him recorded
and safely kept. 1t shall be the duty of
snid clerk of the peace whenever, in his
judgment, the public interest demands, or
whenever the county treasurer, or the
board of commissioners, or a majority of
them, shall so request, to cause Judgment
to be entered on said bond i'll the superior
case of the death, resignation, or
refusal to act, or inability to give
bond as aforesaid, of any person ap-
pointed comptroller rs aforesaid, or
whenever vacancy shall occur in said
office from any cause, the governor shall
appoint competent person to act as
county comptroller during the residue of
the term in which such vacancy shall hap
pen, and such person so appointed shall
be subject to all the provisions of law re-
speeding said office. Every person who
shall be appointed or elected to the office
of county comptroller shall, before enter
ing upon the duties of his office, take and
subscribe an oath or affirmation that he
will support the Constitution of the United
States the constitution of the State of
Delaware, and that he will perform the
duties of his said Office with fidelity.
Sec. 1s. That it shall be the duty of the
county comptroller to audit all the accounts
of the said board of commissioners and
countersign all warrants drawn by order
Of said board for the payment of money.
No money shall be paid out of thetreasury
for county purposes except on orders
drawn by the commissioners and counter
signed by the comptroller, as provided
hereafter in this section; provided, how
ever, that interest coupons on the bonded
debt of the county and orders drawn by
the clerk of the peace and the prothono-
tary for fees of witnesses and jurors, shall
be paid presentation: and provided fur
ther, that orders drawn by the clerks of |
the peace concerning the laying out of |
roads shall be countersigned by the comp
troller before payment. After the adj |
journment of the court of general sessions |
of the peace and the superior court, the |
comptroller shall verify the accounts of |
the clerk Of the peace and prothonotary
witness and juror fees. All |
orders for the use Of the trustees of the
poor shall be drawn by their chairman
and countersigned by the comptroller. He
shall at least once in every month inspect |
the books and accounts of receiver of
taxes and county treasurer and audit
the same and report the result thereof to
the said board. It shall be the duty of
said collectors TO present themselves to the
at his office with all their
books and accounts for his inspection at
such time in each month as said comp
troller may designate. He shall also keep
a book or books of account in which shall
be entered all items of expenditure; all
warrants drawn; to whom made payable,
and for what particular work or other
cause; all written contracts made by said
board of commissioners shall be deposited