Evening journal., 1898-06-15
THE ADAMS TAX LAW
CONTINUED From First Pagel

terly pay over to the state treasurer all /
moneys which shall have come into his
hands for the use Of the state urrder |
the provisions Of this act
And the county treasurer OF New |
Castle county shall quarterly pay over
to the treasurer of "The Mayor and
] Council of Wilmington" all mon eys
which shall have come into his ha nds
for the use Of the said "The Mayor and
Council Of Wilmington"
Council Of Wilmington" under the pro-
visions Of this act.
In assessing and collecting the taxes
1 provided for in this act, the assess
ments, duplicates and accounts shall be
kept separate and distinct from as sc SIS
ments, duplicates and accounts Of all
other assessments and taxes, provided
for by the laws OF this state. And each
of said county treasurers shall en- or
before the first day Of June, A. d.,
1883, enter into an additional bomd OF
the State Of Delaware in the sum Of
$4,000, to secure all money which shall
come into his hands under the provi-
sions Of this act, which said bond shall
be approved in the same manner anG
by the same persons as the bond Of
county treasurers are now required by
law in their respective counties.
Section u. That all the provisions
of law in relation to assessments and
the duties Of assessors relative thereto,
as well as those in relation to the Levy
] Court with referenc to asses sments,
appeals and corrections thereof, maxi
ling rates and levies, are made appli
cable to the assessments and levies TO
be made and authorized to be made
under the provisions Of this act. Pro
! vided, that the Levy Court of the sew
J eral counties Of this state in laying
S taxes under the provisions Of this act
relating to the taxation of bonds,
mortgages, stocks, judgments, recog-
lnizances, DEGREES, notes, certificates of
Indebtedness, and other investments
p 4 shall pay the same at-the rate of thirty
Icents on each one hundred dollars OF
. the assessment to be made and return
ed by the assessors as aforesaid And
= every collector of county taxes shall
d have all the authority and power tC
collect the taxes imposed by this acf
!, as he now has for the collection Of
a | county taxes under existing law.
Section 13. The assessors in max
ID ing the assessments Of the investments
8 liable to taxation under this act shal
require any person making return O
" property as hereinbefore provided L
!. tmake said return under oath or afnir
mation, signed by the person maxim
the return. Said assessors are hereb
lauthOrized and empowered to admins
s. fter any oath or affirmation required b.
a. any Of the provisions of this act.
~ Section II. The Levy Court shall o
In the first day of November session, CIV
to the assessors ins tructions as to th
IT. meaningand intent ofthis act, and shal
pescribe and provide forms for theirre
h turn; and the said courts may, in cas-
nv of necessity, appoint another day o
other days for appearance CT the ae
re | SCISSORS or any OF them to receive tn
aforesaid instructions.
l.. Section 10. II any assessor shal
On fail or refuse to make the assessmen
provided for under the provisions of thi
TO- act or shall fail to make his return I
on the Levy Court on the days and time
herein provided, or shall fail or refus
ne to perform any duties required of hil
a. by any Of the provisions of this act,
will be guilty Of a misdemeanOr, ar
Is upon conviction thereof shall pay
fine not less than $780, nor more tina
$500, or he imprisoned not less ths
Au- ten days or more than six months.
"s' Section 16 The form of return pr
vided for in section IA shall contain
separate columns. first, the names
taxables; second Of the stocks; thir
,, OF the bonds; fourth Of the NOR
ron cages; fifth, Of the miscellaneous Il
cry vestments; sixth, the aggregate sun
and the seventh column shall be +
lter served as a space for remarks.
lsttI Section II. That this act shall az
ply to assessors, whose duty it was
ow- return the assessments to the Ley
idle Court at its February, A. D., 1898, Sc
sion. And all the assessments whi'
NSu .,. shall have been made and returned
nee lshall havebeen made and dreturnedtOu a
lost IevyCourt at the said February sessio
shall be made and returned TO the Ley
hss y. Court at any time prior to the twent
IoN sixth day Of June, A. d, 1898. And u
son, Levy Court shall Immediately up
son the passage of this act instruct Il
said assessors as to their duties und
this act.
rnn Section Is. The assessments pr
on vided for under this act shall be ma
mp annually throughout the state.