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


surrender any of such records, books,
papers or other property, each and every
person so neglccting or refusing as afore-
said shall be guilty of misdemeanor and
upon conviction thereof shall forfeit and
pay fine of $500 and be imprisoned for
the term of one year or until the said
records, books, papers and other property
shall be delivered into tie custody Of the
said board of commissioners.
Sec. Z. That the governor shall on OF be-
fore the day of -, A. D. 1893, ap-
point competent person, who shall be a
resident freeholder in New Castle county,
to the Office of receiver of taxes and county
treasurer. which said office is hereby
created, the person so appointed shall hold
office from the - day of -, A. d. 1891,
until and including the Monday next pre-
ceding the first Tuesday in the month of
January A. ID. 1888 or until his successor
is duly qualified. That at the general cleo
tion in the year A. ID. 1892, and at the gen.
eral election in each and every fourth year
thereafter, there shall be voted for and
elected by the voters of New Castle county
qualified to vote for members of the Gene
raj Assembly, a suitable person, being a
resident freeholder as aforesaid, to fill the
office of receiver of taxes and county treas
urer. The person so elected as aforesaid
shall hold office for the term of four years
commencing ON the first Tuesday in Janu-
ary next succeeding his election, or until
his successor shall be duly qualified Any
receiver of taxes and county treasurer 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
associate judge of the superior court of the
state of Delaware, resident in New Castle
county, in the sum of 100000 conditioned
for the faithful performance of the duties
ff tho Guid al nd patI Ie,b 1,nr
attached thereto warrant for the confess
sion of Judgment thereon. Said bond and
warrant shall be forthwith transmitted by
the said judge to the clerk of the peace of
New Castle county, whose duty it shall be
to cause Judgment to be forthwith entered
thereon in the superior court in and for
New Castle county. In case of the death,
resignation or refusal TO act or inability to
give bond as aforesaid of any person ap-
pointed receiver of taxes and county treas
llrer as aforesaid, or whenever vacancy
shall occur in said office through any
cause, the governor shall appoint com
petent person to act as receiver of taxes
and county treasurer during the residue of
the term in which said vacancy shall
happen and such person as appointed
shall be subject to all the provisions OF the
law respecting said office. Every person
who shall be appointed or elected TO said
Office of receiver of taxes and county
treasurer shall, before entering upon the
duties of his office, take and subscribe
before the said associate judge an oath or
affirmation that he will support the Con-
stitution of the United States, the Consti-
tuition of the State of Delaware and that he
will perform the duties of the office Of re-
ceiycr of taxes and county treasurer with
fidelity.
Sec. S. That it shall be the duty of said
commissioners to have prepared from the
assessment lists for the year 1891 and
as shall ne settled by said commissioners
in succeeding years. duplicates of the
taxes of each hundred, for the use of the
receiver of taxes, on or before the LIST day
OF July i'll every year, and shall fix the
rate of county or poor taxes, and issue
their warrant to the receiver for the same.
The receiver shall have prepared for each
hundred a book of blank recei pts, which
receipts when delivered upon payment of
taxes shall show the amount OF the assess
ment, distinguishing real, personal and
poll assessments, and showing the rates of
county, poor and road taxes; and the dis
count or additional percentage, as the case
may be, on the payments; each receipt
shall have a corresponding stub. Tie
receiver shall have his office in
Wilmington, and shall also attend
not less than twice, either in person or by
deputy, in each of the months of August,
.7cptciipuI anu OctoDeT at LnS VotlnB place
in each hundred, exclusive of Whining
ton, for the receipt of taxes due in such
hundred, or any adjoining hundred; in
case hundred has been or may be divided
into two or more election districts, the re-
ceiver shall attend at the original voting
place of the hundred At his office in VIII
he shall receive taxes assessed in
any hundred of the county. He shall give
notice in two newspapers published in the
city of Wilmington of the times and places,
when, and at which he will receive taxes
in the hundreds exclusive of Wilmington.
His office hours in said city shall be from
2 p m. to p m, and from p. IN. to 8
pm, Sundays and legal holidays excepted
in the hundreds exclusive of Wilmington
he shall attend at least five hours on every
day so appointed,
Sec o. That on all taxes paid before the
1st day of September there shall be dis
count of per cent; on all paid before the
LIST day Of November there shall be dis
count of 3 per cent. On all taxes unpaid on
the LIST day of December s per cent thereof
shall be added thereto, and if unpaid ON
the LIST day Of January next ensuing, the
said duplicates, with the taxes that have
been paid distinctly marked thereon, shall
then be placed in the hands of collectors of
delinquent taxes, who shall be appointed
by the commissioners, and shall have all
The powers now conferred by law upon
of county taxes. Such collectors
shall give bond for double the amount of
aXes placed in their hands for collection;
such bonds shall be in form and with such |
'nritics; as the said commissioners shall
prescribe and approve Each collector
shall be furnished with such IA receipt book
= is required by section of this act The |
delinquent taxes of more than one hun |
ired may, in the discretion of said |
be placed in the
hands of one collector Every such |
collector shall, on the - day of March |
n every year publish, in q newspaper
printed i'll hundred of which he IS col |
ector, or in an adjoining hundred, or in
'ase there be none such, then in news
paper published in the city of Whining |
on, a list Of the taxes then unpaid in his |
lands for collection, and at the same time
md manner give ten days notice that he
Will attend at convenient times and places
o receive such taxes such notice, and the
notices hereinberorc required TO be given
~ the receiver of taxes, shall be deemed
md taken to be a sufficient demand under
Existing law in relation to the collection of I
axes in this State. All taxes remaining
unpaid on the LIST day Of May shall he ex.
inguishcd, except taxes on real estate or
,ther property and against persons as
essed herewith, and as to such the au-
hority of the collector shall continue
Until the LIST day of September. Such col
ectors shall make payments twice in
very month to the county treasurer, and
axe duplicate receipts for the same, one
If which receipts shall be filed with the
Collectors shall be al
owed ten per cent commissions on all
axes collected.
Sec. 10. That on the first day Of January
n every year the receiver shall deliver to
he comptroller hereinafter mentioned
he receipt books mentioned in sec
ion aforesaid, with the blank receipts
md all the stubs; and on the first day of
'iay 1892, and yearly thereafter, the col
ectors aforesaid shall deliver 10 the said