Evening journal., 1897-03-18
POLL TAX RECEIPTS.
A Measure to Restore Them
to the Democratic Party.
THE MOST IMPORTANT BILL YET.

REPRESENTATIVE TAYLOR GAVE |
NOTICE OF 1T TO-DAY, AND. IF
PASSED, WILL RETORE IN PART
THE OLD SYSTEM.
Stan Correspondence Evening Journal
DOVER, March Representative
| Taylor gave notice to-day of one Of the
most important bills of the session. It Is |
entitled an act In relation to the col
/ lection of taxes for New Castle county,
and will, II passed, restore, in part, the
cid system of tax gathering.
Il repeals the collection features OF
/ the Five Commissioners bill. and also
strikes out section of chapter 562, vol
ume 49, of the Laws Of Delaware. and
provides:
That in May. 1897, and in May every
two years thereafter the Levy Cour,
shall appoint one collector for each of
the rural hundreds and two collectors
fer the city of Wilmington, Sixth street
to be the dividing line of their district
the Wilmington collectors to be cOllec-
tors of poll tax in the districts, one be-
ing below Sixth street and the other
above Sixth street. The receiver of
taxes shall collect all county taxes as
| sessed within the city of Wilmington
other than poll taxes. Each of the poll
tax collectors shall give bond with two
sureties before entering upon the dis
charge Of his duties.
On or before the first day Of July, in
every year, the Levy Court shall have
prepared from the assessment lists du-
plicates Of the taxes Of eact
hundred or collection district
for the use Of the collectors
and shall fix the rate of county and
poor taxes.
The county treasurer shall have his
office in Wilmington, and 1t shall be
his duty to attend, either in person or
by his deputy, at his office every day
except Sundays and legal holidays
from 10 a. m. until l2 M, and from 2
p. m. till . p. m. and 1t 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, he to advertise the evening fixed
and the poll tax collectors also to ad-
vertise their sttings. II the county
: treasurer fails to be at his Office either
in person or by deputy at the times
that he should be there, any person
who llsand finds him outmay sue and
recover the sum OF $40 before any JUS
tlce of the peace
.. In the month Of May Of each year the
county treasurer and the col
. lectors shall deliver to tho
county comptroller the receipt books
: mentioned in this act with the blank
= receipts and all stubs, and the county
= comptroller shall examine and preserve
, all the said books and stubs.
IL On or before July /. in every year, the
= Levy Court shall issue to the county
8 treasurer and receiver of taxes the du.
J. plicate for the real estate and TO the
u two poll tax collectors duplicates of the
poll tax list. The accounts of the col
T loctors shall be examined in May of
g each year by the Levy Court, and all
- Just allowances shall be made at that
r time and they shall at the same meet
n ing examine and settle the delinquent
list of each collector, and make allow
d ance OF delinquents. and upon such al
I iOwance the collector shall be credited
- with the amount thereof; but the Levy
a Court shall make no allowance for de-
d linquents except upon satisfactory
Il proof that he collector has exhausted
T. all the remedies provided for collect
o ing such tax or taxes. The name OF
e the delinquent, If he be dead or re-
l. moved from the state, shall be struck
s from the assessment list, and also from
l. the collectors duplicate; otherwise il
IT shall remain on the assessment and bt
entered on the collectors duplicate foi
If the succeeding year. A delinquent tax
o shall not be allowed until the expira.
l. ton of five days from the day of its re
b turn by the collector Each collector
=. must take oath to the correctness of his
!. delinquent list.
% All taxes assessed against the ownei
b Of real estate shall constitute lieI
.e against all such real estate within III,
d county for the space of three years af
10 ter the assessment, and il such real es
tate be not a lien, then until the sami
g. Is collected. The collectors may SCI
r either real estate OF personal prOpert,
j. If necessary TO collect the taxes.
l. If any person against whom a pol
ID tax is assessed, in accordance with tn
provisions Of the act shall neglect o.
refuse to pay the same for thirty day
after demand, the collector shall again
demand the same of such person, 10
ST gether with 30 cents for the cost O
" such demand; and If any such person
j. upon whom such demand is made q
s. aforesaid shall neglect or refuse to pa
10 such tax or taxes, together with tn
5e costs of making such second demand
IL within FIVE days after the date of sue
ii -econd demand, then the collector o
n taxes shall seize uDOn the body of sue
r, person and commit him to New Castl
is Jail. there to remain until he shall pa
such tax and all legal costs, includin
the costs Of making the second deman
re rs aforesaid. and the costs Of his boar
n- while SO confined. or be discharge
therefrom in due course Of law.
The collector of taxes may, at an
time, notify the person or corporatio
by whom any taxable is employed tina
III the tax of such employe is due and un
&c paid. and 1t shall be the duty of sue
10 employer to deduct from the wages {
rs such employe the amount of the ia
Ill due from such empioye and charge tn
ne same against him, and if such en-
e. plOyer refuse or neglect to comply wit
n the provisions above set forth With
s three months from the time Of recei,
ing such notice, he shall be PERSONAL
r liable for the taxes Of persons EN-
ployed by him, and the same may I
ro recovered as is in the act provided Il
Nrn Of -. 4.aas