Smyrna times., 1891-05-06
The New Castle County Five Com
missioner Bill.

WhaC is the Five Commissioner Bill
and what does it provide for as it pas.
sed the Legislature Boiled down it is
simply this.
Section 1 aboliskes the Levy Court
after the first Tuesday in January.
1893, and continues in office all officers
appointed by the Levy Court until the
same time, except County Treasurer
and Collectors of taxes.
Section 2 ends Immediately the terms
of the County Treasurer and Tax Col
lectors.
Section 8 divides the county into five
districts. First district, Brandywine.
Christiana and Mill Creek, Republican.
Second district, all of Wilmington
north of Sixth street, Republican.
Third district, all of Wilmington. soutb
of Sixth street, Democratic. Fourth
district, New Castle, Red Lion, White
Clay Creek and Pencader, Democratic.
Fifth district, St. Georges, Apo
quinimink and Blackbird, Democratic.
Section 4 provides for the election of
0 Levy Court Commissioner from each
district at the November election, 1892
to serve four years.
Section 5 cOmpels every Levy Court
Commissioner and officer appointed bv
said Court to deliver up any record
books or other property in their DOS
session as their terms expire, under the
penalty of fine of $500 and a years
Imprisonment.
Section compels the Governor
within ten days after the passage of
this act to appoint a county treasurer
who shall be a receiver of taxes. to
serve until the first Tuesday in Janu-
ary, 1898, when he is to be succeeded
by person elected by the people at a
general election IN November 1892. to
serve four years. He is to give bond
of $4,000.
Section z cOmpels the Levy Court to
make out the tax duplicates to the
County Treasurer and tax receiver by
the first of July every year, with pro-
per books and receipts for the coilec-
ton of taxes. The receiver is to have
his office in Wilmington, and he must,
after giving notice, attend either in
person or by deputy in each of the
hundreds outside of Wilmington. twice
each month during August, September
and October to collect taxes. In Will
mington he must be at his Office either
in person or by deputy every day, ex-
cept the days he may be away in other
hundreds. His Office hours in the CITY
are from 2 to and from 7 to S D. m.
1t he fails to be present either in per
son or deputy at the hours specified.
any person calling to pay taxes can
recover from him $40 before anv
Justice of the Peace in New Castle
County.
Section s. On all taxes paid before
September, 5 per cent. rebate to be
allowed; on all paid before November.
3 per cent rebate on all taxes unpaid
the first of December, 5 per cent. is to
be added all taxes still unpaid by the
first of January are to be placed in the
hands of the delinquent tax collectors.
who shall be appointed by the Lew
Court for collection. Such collectors
are to publish a list of unpaid taxes
between the first and second TUESDAYS
OF March, when he gives ten DAYS no.
tice that he will be at certain places to
receive such taxes. Such notice is to
be sufficient demand for the payment
of taxes. All taxes remaining unpaid
on the first OF May are to be extin-
guished, except taxes on real estate
and other property, which shall con-
tinue until the first of September or
such time as may be determined bv the
receiver OF taxes. Such collectors are
to be allowed 10 per cent. on all
amounts collected over s., and 20 per
cent on all amounts under So. COnsta-
bles may be appointed collectors.
Section 8 provides that on the first
day of January every year the receiver
of taxes is to account to the Comp
trOller for all taxes on the duplicates
handed to him. On oil taxes not then
extinguished the Comptroller is tc fur
nish the collectors other receipt books.
Section 10 compels the issuing of du-
plicate receipts for receipts lost.
Section IL makes it misdemeanor.
under fine of 500, to give a receipt
for an extinguished tax, or to antedate
any tax receipt, and any receiver or
collector shall be compelled to paw an
additional 500 to any person who will
sue for the same.
Section IL requires the Trustees of
the Poor to apply on the first day of
June, 1891, for the amount they need
for the maintenance of the almshOuse
and every year thereafter on the first
Tuesday in March.
Section 13 requires road commission |
ers to certify to the court on the first
day of June, 1891, the rate percentum
necessary for the maintenance of the |
roads in their respective hundreds, and |
issue their warrants to the said receiver |
of taxes for collection.
Section IA provides for the transfer |
of all moneys and books to the county |
treasurer to be appointed.
Section 10 requires all moneys to be |
deposited in the Farmers Bank.
Section 15 creates the Office of County |
Comptroller, to be appointed by the |
Governor and to hold Office until the !
first Tuesday in January, 1898, and to |
be succeeded by a Comptroller elected |
by the people at the general election |
in November, 1892, to serve for four
years. He is to give a bond of $lO,-
600.
Section II makes it the duty of the
County Comptroller to audit all the |
accounts of the Levy Court, counter
sign all warrants drawn by said court |
after he has ascertained them to be |
correct. Every month he is to inspect |
and audit the books and accounts of |
the County Treasurer and receive the
taxes inspect and audit the books of |
the delinquent tax collectors each
month, and he is to have a general |
oversight of the receipts and disburse-
ments of the moneys of the county.
Section Is cOmpels the Levy Court
to advertise for proposals for all con-
tracts exceeding $500, and the lowest
responsible bidder is to be awarded the
contract.
Section 10 provides that the County
Treasurer and Comptroller shall Oc-
cupy the room in the Court House
now occupied by the present County
Treasurer. The Levy Court is to pro-
vide every thing needed for the Office
and new souls are to be delivered to
the receiver of taxes on or before the
25th day of June, 1891.
Section 20 provides that any County
Comptroller, after conviction of willful
neglect or malfeasance ia Office, may
be removed by the Superior Court.
The salary of the County Treasurer
is to be $4,000 and the Comptroller,
$4,000.
Section 91 gives the Levy Court au-