Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1898-06-23

Inb thAeS HpcClally pFuNlueu ibt III tuls
act.
Sec. TO- That from and after tho
passage OF this act every person, firm
or corporation who shall make any in
yentment Of moneys, securing the same
by bond and mortgage, judgment note,
or certificate OF indsbtelneHs, shall
make and Gauss to be attached thereto
an affirmation or an oath on the Holy
Evangels of Almighty God that be,
they nor it have required the debtor,
his agent, attorney, or any porsnn for
him, to pay the tnX levied upon tine
said note, huni, bond and mortgage or
certificate Of indebtedness, ia advance.
nor will he require the tayeR assessed /
or tn be assessed thereon to lie paid by |
the debtor or any psrsun for him
during the existence Of tho heht And |
upon assignment OF any such debt so
evidenced as aforesaid except for the |
purpose of collateral security. the |
assignee shall be required to make, |
subscribe to and have thereto attached |
an oath in the same form and to the
same effect as is above required OF the
original obligee or mortgagee.
Sec. IL. That of the moneys which
shall be levied aud collected under the
provisions of this act in Sussex county,
one. fourth thereof shall he for the use
of the State and tho other three fourtha
thereof for the use of Sussex county
that of the moneys which shall be
levied and collected under the provi
siuns OF this act In Kent county, one
fourth thereof shall BIO for the use OF
the State and the other three fourths
for the use of Kent county; that Of the
moneys which shall be levied ami col.
lerted under the PROVISIONS Of this act
in New Castle county without the limits
OF the city of Wilmington, one fourth
thereof shall he for tho use uf the stats
and the other three fourths thereof shall
ne for the use Of New Castle county;
and that OF tbs moneys which shall be
levied and collected under the provi
sIons Of this act within the limits Of
the city of Wilmington, one fourth
thereof shall be for the use of the State
and another one-fourth thereof shall he
for the use of New Castle county, amt
the remaining two sourths thereof shall
DO for tho use of THE Mayor ami
Council of Wilmington. And the
county treasurer OF each Of the sevsral
counties shall quarterly pay over TO the
State treasurer all moneys which shall
have cone into his hands for the use Of
the State under the provisions Of this
act.
And the county treasurer of New Cas-
tie county shall quarterly pay over to
tine treasurer of "The Mayor and Coun-
Gil of Wilmington" all moneys which
shall have come into his hands for the
use Of the said The Mayor and Coun-
Gil of Wilmington under the Erovi-
uia ~ IN me- t.,
lecting tina taxes provided for in this
act the assessments, duplicates and
accounts shall be kept separate and dis
tinct from assessments, duplicates and
accounte of all other assessments and
taxes, provided for by the laws OF this
State. And each of said county treaB,
ursrs shall on or before the first day OF
June, A. d., 1898, enter into an add-
tional bond OF the State of Delaware in
the sum of five thousand dollars, to ST.
cure all moneys which shall come into
hiH hands under the provisions of this
act. which said bond shall be approved
in the same manner and by the same
persons as the bonds Of county treas
urers are now required by law in tneir
respective counties.
Set. u. That all the provisions Of
law in relation to assessments and the
duties Of assessors relative thereto, az
we'll aH those in relation to the Lev,
Court with reference to assessments
appeals and corrections thereof, making
rates and levies, are made applicable
to the assessments anil levies to liz
made and authorized to be made undel
the provisions of his act. Provided
that the Levy Courts of the seyera
: counties of this State in laying take
! under the provisions OF this act relatinl
to the taxation Of bonds, mortgages
stocks, judgments, recognizanoes, de
7 creea, notes, certificates of indebtedness
) and other Investments, shall lay tn
, same at the rate OF thirty cents on eaci
! one hundred dollars of the asRessmen
8 to be matte and returned ny the asses
8 sors as aforesaid. And every collecto
I of county taxes shall have all tine au
. thoiity and power to collect the take
r imposed by this act as he now has 70
D the collection of county taxes under OK
8 listing law.
r Sec. -. The assessors in making til
9 assessments of the Investments liabl
o to taxation under this act shall reouir
o any person making return of propert
d as herpinbefore provided, TO make eHi
return under oath or affirmation, signe
2 by the person making the return. Sal
o assesaorH are hereby authorized an
y empowered to administer any oath @
o affirmation required by any of the pre-
J. visions of this act.
:, FEC. Ia. The Levy Court shall on tn
a first day Of November aession, give 1
n the assessors instructions as To tn
4 meaning ana intent of this act, an
n shall prescrihe and provide forms "a
their return; and tho said courts ma
1t in case of necessity appoint anothe
re- day or other days for appearance of til
Or assessors or any OF them to receive til
al aforesaid instructions. NJ
D. SEC. ID. If any assessor shall fail Q
er refuse to make the assessment provide
t. for under the provisions of this act, {
a. shall fail to make his return to til
ID Levy Court on the days aud time
g, herein provided, or shall fail or refut
or to perform any duties required of biz
Or by any OF the provisions of this &C
or he will be guilty Of a misdemeauor an
t. upon convictions thereof, shall nay
g. fine not less than one hundred dollar
IN nor more than five hundred dollars ,
So be impfiHoned not loss than ten da,
re nor moro than six months.
Sec. IL, The form Of return provide
oy for 10 ssctiun IA shall contain
g. separate columns first, the names
SO taxRbes; second, OF the stocks; thir,
lis Of the bonds; fourth, of the mortgsgel
n iiitb, OF the miscellaneous Investment
all sixth, the aggregate sum; and tt
in seventh column snail be reserved as
ut space for remarks
it Sec. II. That this act shall apply
ne assessors, whose duty it was 10 retuI
ng the assessments to the LEVY Coupt