Evening journal., 1891-04-23

thers shall be voted for and elected by
the voters Of New Castle county qualified
to vote for members of the General
Assembly, person, being''a resident free
holder as aforesaid, to fill the said office of
receiver Of taxes and county treasurer.
The person so elected as aforesaid shall
hold Office for the term of four years
commencing on the first Tuesday In jan
uary next succeeding his election. or
until b s successor shall be Idu y qualified
Any receiver Of taxes and county treasurer
appointed or elected under the provisions
of this act shall, before entering upon
the duties of his Office give bond to the
State of Delaware with one or more sure
ties 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 $50, 600 conditioned
for the faithful performances Of the duties
of the said offica and said bond shall
have attached thereto q warrant for the
confession of Judgment thereon. Said
bond and warrant shall be forthwith
transmitted by the said judge TO the clerk
OF the peace of Nav Castle county to be
by him recorded and safely kept II shall
be the duty of the clerk Of the peace,
whenever in his judgment the public In
terest demands, or whenever the comp
troller or the Levy Court Commissioner
or a majority of them, shall 40 request
to cause judgment to be entered on said
bond 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 appointed
receiver of taxes and county treasurer
as aforesaid, or whenever a vacancy
shall occur in said office through any
cause, the governor shall appoint a com
petent person to &C. as receiver of
taxes and county treasurer during the
residue OF the term In which said vacancy
shall happen, aud such person so APP
pointed shall be subject to all the pro-
visions OF law respecting said Office,
Every person who shall be apyoi nted or
elected to said Office Of receiver OF taxes
aud county treasurer shall before enter
ing upon the duties Of his Office take and
subscribe before the said associate Judge
an oath or affirmation that he will sup
port the constitution Of the United
STATES, the constitution Of the state of
Delaware. and that he will perform the
duties of the ofiics of recsiver OF taxes
aud county treasurer with fidelity.
Section Z. That 1t shall be the duty Of
the Levy Court Commissioners to have
prepared from the assessment lists. for
the year 1891, and as shall be settled
thereafter in succeeding years, duplicates
OF the taxes of each hundred, for the use
Of the said receiver Of taxes, on or
before the first day of July In every
year, and shall fix the rate of county
and poor taxes, aud issue their war
rant to the said receiver for the same.
The said receiver Of taxes shall have
prepared for each hundred a book OF
blank receipts, numbered serially, which
receipts when delivered upon pay
ment Of taxes, she'll show the amount OF
the assessment, distinguishing real, per-
sonal and poll assessments, and showing
the rates Of county, poor and road
taxes, and the discount, or additional
percentage, as the case may be- on the
payments; each receipt shall have a cor.
responding stub, which shall be retained
in said book.
The said receiver OF taxes shall have
his Office in Wilmington, and shall also
Ia pursuance OF public notice thereof at
tend not less than twice eithor in person
or by deputy In each Of the months OF
August, September and October, at the
voting place Ia each hundred, exclusive
Of Wilmington, for the receipt Of taxes
due In such hundred, or any adjoin-
ing hundred la case hundred has been,
or may be divided into two or more cleo
ton districts, the receiver shall attend
at the original voting place Of the hun
dred. At his Office in Wilmington he
shall receive taxes assessed in any hun
bred Of the county. He shall give notice
In two newspapers published In the city
OF Wilmington OF the times and places,
when and where ho Will receive taxes In
the hundreds exclusive of WILMINGTON,
Il shall be his duty to attend, either IN
person or by deputy, at his Office In
Wilmington, every day, except Sundays
and legal holidays and except the days
he may be attending In other huRdreds,
In New Castle county, for the receipt OF
taxes as hereinbetore provided. His
Office hours In Wilmington shall be from
two till five, and from seven till eight D.
m. aud in the hundreds exclusive OF
Wilmington, he shall attend at least Eve
hours on every day so appointed.
In case the receiver of taxes shall fail
to attend, either in person or by deputy.
at his Office in Wilmington, at the
times herein appointed for his atten.
dance in Wilmington, or in the hundreds
In New Castle county, exclusive of
Wilmington, at the times TO be an
pointed by him for his attendance in
such hundreds, he shall unless such
failure TO attend is shown to be unavoia.
able aud not owing 20 negligence, for
felt and pay 20 any person who may have
called at such time, for the purpose of
navfnu his fax aud df1 prf Cd A. r.fa
receiver or his deputy in attendance to
receive the same, the sum OF $40, to be
recovered before any justice Of the peace
In New Castle county
Sections TO IL refer 20 the manner OF
paying taxes and the issuing Of blank
receipts and stubs to the comptroller,
and make IL misdemeanor for receiver
or collector to give receipt for an ex-
tinguished tax or ante date or post date
any receipt. Sections ~ and 10 treat Of
the approx riations to the trustees OF the
poor and road commissioners.
Sections IA, 10, 10 and II refer to the
transferral Of county funds to the new
incumbents, their depositing in the
Farmers Bank; the appointment Of q
county comptroller until the next cleo
ton, after which he shall be elected his
bond shall be $40, 600: IL shall be his
duty TO audit the accounts OF the com
missioners and countersign orders for
money; he shall inspect the books once
month. Section Is provides for adver
tising for bids for work requiring ovel
$500, and section 10 provides for tn,
Office fixtures Of the new officials.
The remaining five sections provide
That the receiver of taxes and county
y - ~