The Wilmington daily Republican. (Wilmington, Del.) 1890-1902, 1897-03-19

d
the business Of the Legislature. The Ben
Az, however, edjourned until Monday.
Representative Hopkins this morning
offered bill to compel all insurance
companies doing business in the State tt
apply, TO the Insurance Commissioner fol
permission.
Representative Mccoy presented the SEQ.
ond report Of the Commission TO frame 9
charter Of the Wilmington City Charter
The report showed the expenses Of the
commission to have been as follows: Bill
eel, s4i67; Charles NJ, Smith. a28 40; Star
Publishing Company, s27S.75; total,
$374S2, The report was referred to the
Committee on Claims.
~ The bill to appoint tax collectors for
New Castle County appeared to day.
1t repeals the collection features of Il G
Five Commissioners bill, and also strikes
out section 4 Of chapter zoe. volume 10, Of
the Laws Of Delaware, and provides:
That in May, 1897, and In May every
two years thereafter. the Levy Court
rural hundreds and two collectors for the
city Of Wilmington, Sixth street to BIO the
dividing line Of their district, the Will
mington collectors to be collectors of poll
tax In the districts, one being below Sixth
street and the other above Sixth street.
The receiver Of taxes shall collect all
county taxes assessed within the city of
Wilmington other than poll taxes, Each
OF this poll tax collectors shall give bond
with two suretes before entering upon
the discharge of HE duties
On or before the first day Of July, in
every year, the Levy Court shall have pre-.
pared from the assessment lists duplicates
Of the taxes of each hundred Or collection
district for the use of the collectors and
shall fix the ratio Of county and poor
taxes.
The county treasurer shall have his Of
flee in Wilmington, and it shall be his
duty to attend, either 10 person or by his
deputy, at his office every day, except
Sundays and legal holidays, from 10 a. m.
until IL m, and from 2 p. IN. till p. M,
and it shall be his duty to attend his Office
during the evening of one secular day of
each week from o'clock p. M. till 10
O'Clock p. m, no to advertise the evening
fixed and the poll tax collectors also to
advertise their sittings.
II the county treasurer fails to BIO at his
office either in person or by deputy at the
times he should BIO there, any person who
calls and tlnds him out can sue and recov-
er the sum of $40, before any Justice Of
the Peace
In the month Of May Of each year the
county treasurer and the collectors shall
deliver to the county comptroller the
receipt books mentioned In this act, with
the blank receipts and all stubs, and the
county comptroller shall examine aud
preserve all the said books and stubs.
On or before July /, in every year the
Levy Court shall issue to the county
treasurer and receiver Of taxes the du.
plicate for the real estate, and to the two
poll tax collectors duplicates Of the poll
tax list. The accounts of the collectors
shall be examined In May of each year by
the Levy Court, and all just allowances
shall be made at that time, and they shall
at the same meeting examine and settle
the delinquent list of each collector, and
make allowance of delinquents and upon
such allowance the collector shall be cred
tied with the amount thereof: but the
Levy Court shall make no allowance for
deIinquents except upon satisfactory proof
that he collector has exhausted all the
remedies provided for collecting such tax
or taxes
The name of the delinquent, II he be
dead or removed from the state, shall be
struck from the assessment list, and also
from the collectors duplicated otherwise
1t shall remain on the assessment and be
entered on the collectors duplicate for the
succeeding year. A delinquent tax shall
not DO allowed until the expiration Of five
days from the day of its return by the col.
lector. Each collector must take oath to
the correctness of his delinquent list.
All taxes assessed against the owner of
real estate shall constitute lien against
all such real estate within the county for
the space of three years after the assess
ment, and If such real estate be not lien,
then until the same is collected. The col.
lectors may sell either real estate or per-
sonal property if necessary to collect the
taxes
If any person against whom poll tax
Is assessed, in accordance with the pro-
visions of the act, shall neglect or refuse
to pay the same for thirty days after de-
mand the collector shall again demand
the same OF such person, together with 80
cents for the cost of such demand; and if
any such person upon whom such demand
is made as aforesaid, shall neglect or re-
fuse to pay such tax or taxes, together with
the costs OF making such second demand
within five days after the date of such
second demand, the collector of taxes shall
seize upon the body of such person and
commit him to New Castle Jail, there 10
remain until he shall pay such tax and ali
legal costs, including the costs of making
the second demand US aforesaid, and tho
costs Of his board while so confined, OF be
discharged thGrefrom in due course of
law.
The collector of taxes may, at any time,
notify the person or corporation by whom
any taxable is employed that the tax of
such employe is due and unpaid and it
shall be the duty of such employer to dc.
duct from the wages or such cmploye tho
amount OF the tax due from such empuye
and charge the same against him, and il
such employer refuse or neglect to comply
with the nrDVi lluns ubnVp snt fnitrth t,it l..
in three months from the time Of rccciv.
ing such notice, he shall be personally
liable for the taxes of persons employed
by him, aud the same may 10 recovered
as is in the net provided for the recovery
oftaXes.
When such taxes are held by such EN-.
ploycr he shall pay the same to the col
lector entitled to receive the same within
thirty days thereafter, and copy of this
section shall accompany all notices to
such employers.
The associate Judge of the Superior
Court, resident in New Castle county,
shall, in the month of December in each
year, appoint two men, one u Republican
and the other a Democrat, to audit the
books OF the county comptroller and re-
ceiver of taxes, and each shall receive tho
sum Of $3.50 for his services.
On all taxes paid before the first day of
August lDeTc sDHll DO an Abatement OF D
per cent. on all taxes paid before the first
day Of December there shall be an abate.
mont Of per cent and on all taxes paid
after the first day of December per cent.
thereof shall be added thereto.
The salaries Of tho collectors, with the
exception of tho salary of the county
treasurer and receiver of taxes and the
poll tax collectors for the city of Whining
ton shall be fixed by the Levy Court com
mssionors at least five days prior TO the
appointment OF such collector, and shall
BIO proportional as near rs may DO, &C.
cording to the amount of taxes on their
respective duplicates.
The poll tax collectors of the city of
Wilmington shall receive 20 pr cent of
tho amount collected. together with the
additional charge Of 80 cents for making
the second demand for taxes The county
cOmptrOllcrs shall audit the books of ali
tax collectors and Of the receiver of taxes
and county treasurer at least once every
two months. The tax collectors shall
make monthly payments to the county
treasurer in tho first week of the month
All unpaid taxes for 1895 and 1895 shall
be continued and shall not become cx.
tinguished for the period Of two years