Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1891-01-29


nave all he powers now conferred by law
upon collectors of county taxes and who
shall give bonds in double the amount of
taxes placed in their hands; such bonds
and surcties to be in form prescribed and
approved by said commissioners. The de-
linquent taxes of more than one hundred
may be in the discretion of the said com
missionersi be placed in the hands of one
collector. Every such collector shall on
the first day of March in every year pub
llsh IN newspaper printed in the hun
dred OF which he is collector, or in an adj
joining hundred, or in case there be none
such, then in a newspaper printed in the
city Of Wilmington, a fist Of the taxes then
unpaid in his hands for collection, and at
the same time and manner give ten days
notice that he will attend at certain season.
able times and places IN his hundred or
district to receive such taxes. Such notice,
and the notices hereinbefore required to
be given by the receiver of taxes shall be
deemed and taken to meet all the require
ments of the act of Assembly passed at
Dover, April 10TH 1873, sin relation to the
collection Of taxes i'll this State" Such
collectors shall settle with the commits
sioners and auditors Immediately after the
25th day Of March and at once pay all
moneys received rs aforesaid to the county
treasurer, who shall give duplicate receipts
for the same one of which shall be filed
by the commissioners. The collectors shall
be entitled to 10 per cent commission ON
the amount of taxes collected.
Sec. 10. The Trustees of the Poor shall
on or before the LIST day of March, 1882,
and yearly thereafter, certify to the county
commissioners, the sum necessary for the
maintenance of the almshouse. which sum,
if approved by said commissioners, shall
be obtained by a rate laid for that purpose.
Sec. II. The road commissioners of the
several hundreds shall on or before the LIST
sln F.F Il
after 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 collect the
same; any orders issued by road commits
sioners for the payment for labor upon, or
for materials furnished for the roads, shall
be accepted by the receiver for the pay
ment Of road taxes. He shall keep an ac-
count with the road commissioners of each
hundred, and his official bond shall apply
to all his transactions with said road com
missioners.
Sec II. That if the rate of taxation for
county purposes, and for use of the Trustees
Of the Poor, shall have been fixed by the
levy conrt, such rates shall be conclusive;
otherwise, the county commissioners shall,
prior to May LIST, 1891, fix such rate.
Sec. ID. That OH the LIST day Of April,
1891, all funds in the hands of the county
treasurer and in the hands of the treasurer
of the poor shall be Immediately trans
ferred 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 several county collectors;
and all balance of taxes due from such
collectors TO the road commissioners of the
several hundreds shall be paid to the
county treasurer aforesaid on or before the
upon default in such transfers,
or payments, the county commissioners
shall have full power and authority to pro-
coed Ion the official bonds of such treasurers
and collectors; and in case of full payment
aforesaid, as certified by the auditor. the
said commissioners or their attorney, shall
have authority and shall satisfy the said
official bonds
Sec. IA. That all monies received as
aforesaid, and all monies received from
other sources, and all taxes received shall
be deposited in the Farmers Bank, the de
posts of taxes shall be made not less than
twice in any week. Upon the payment of
mark the same 'paid" on the duplicate
and also make an entry of the same on the
stub prescribed in section aforesaid.
Sec. Is. That the auditors shall meet on
n certain day, to be fixed by them, monthly,
to audit the accounts of the county COM
nlissioners, and all other claims against
the county, and shall audit the accounts of
and shall compare the tax duplicate of the
receiver with his accounts as treasurer, and
verify his bank account. And they shall
every three months prepare and have pub
lished in two newspapers of the county a
statement of all monies received and dis
bufsed by the, treasurer and the purposes
for which and the persons to whom such
monies We're paid. The auditors shall
monthly audit the accounts of the trustees
of the poor. The road commissioners of
the several hundreds shall appear before
the auditors at certain times to be APP
pointed by them, not less than three times
in every year, with their books and ac-
counts for audit The audit of the matters
aforesaid shall relate to the business, fair
ness and legality of all claims and accounts
as well as to the clerical part thereof. If
any fraud, irregularity or illegality be |
discovered by the auditors in any claim or
account or proceedings of the officers here
inbefore mentioned, the auditors shall inn
mediately inform the attorney general
thereof, in writing.
Sec. f6. That for all work and labor |
hereafter required to be done, and all mer-
chandise, materials, tools, implements and |
machinery to be furnished, or had and |
used by or for account Of the county.
where the cost in any particular case will T
Board of Commissioners shall publicly
invite sealed proposals for the doing Of
such work aid the furnishing of Such
merchandise, materials, tools, implements
and machinery and give the contract to
the lowest bidder or bidders; provided, that
security for the faithful performance of
the contract.
Sec. IL. That no money shall be paid out
of the treasury for county purposes except
on orders drawn by the commissioners,
and countersigned by the auditors; pro
yided, however, that interest coupons on
the bounded debt of the county shall be
paid on presentation; and that orders
drawn by the clerk of the peace, and pro-
for fees of witnesses and Jurors,
shall be paid on presentation, and, pro-
yided, further, that orders drawn by the
clerk of the peace concerning the laying
out of roads, shall be countersgned by the
auditors before payment afterthe adjourn
ment of each term Of the court of general
sessions of the peace, and the superior
court, the auditors shall verify the accounts
Of the clerk of the peace and the prothono-
tary, touching witness and juror fees. All
orders for the use of the trustees of the
poor shall be drawn by their chairman,
and be countersgned by the auditors.
Sec. IS That the receiver of taxes and
county treasurer shall give bond to the
State Of Delaware, with two or more sure
lies to be approved by the commissioners
md auditors, in the penalty of S50,000
Tor tine 1altntul performance
If the duties of his office. 10 such bond
here shall be subjoined warrant Of at
orney to confess Judgment thereon; such
bond and warrant shall be joint and sew
rial, In case security be given by an in
trust company and approved
the warrant aforesaid shall not
De required The commissioners and their
'lerk Shall give bond with surety to be APP
iroved by the auditors in the penalty Of
5000, for the faithful performance of the