Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1898-04-21

See. 10. That from and after tho
passage OF this act every rerson, firm
or corporation who shall make any
investment Of moneys. securing tho
Same by bond and mortgage, judgment
note, or certiiicat9 of indebtedness,
shall make and cause TO be attached
thereto an affirmation or an oath on this
Holy EyRngels of Almighty Cod that
no, they nor it have required tho
debtor, his agent, attorney, or any
person for him, to pay tho tax levied
upon the said note, bond, bond and
mortgage or certificate OF indebtedness,
In adavnce, nor will he require the
taxes assessed or to be assessed thereon
to be paid by the debtor or any person
for him during the existence of the
debt. And upon assignment of any
such debt 30 evidenced as aforesaid,
except for the purpose Of collateral
security, the ansignee shall be required
to make, subscribe 10 and have thereto
attached, an oath in the same form and
to the same effect rs is abopa required
of the Original ohligee or mortgage
Sac. II. Tint OF the moneys which
shall be leviad and collsctod under the
provisions OF this act in Sussex county.
uae OF tho State aud tho other three-
fourtha thereof for the Use of Sussex
county; that OF the moneys which shall
be Levied and collected under the pro-
Visions of this act in Kent county, one
fourth thereof shall BIO for the use of
that State and the other three. fourths
for the use of Kent county; that of the
moneys which shall be levied and col
tod no - - n,{
in New Castle county without the
limits Of the city of Wilmington QUE
fourth thereof shall be for the use OF
the State and the other three fourths
thereof small be for the use Of New
Castle county; and that of the moneys
which shall be levied aud collected
under the provisions of this acl, within
the limits Of the city OF Wilmington,
one-fourth thereof shall be for tho use
of the State and another one fourth
thereof shall be for the use of New
Castle county and the remaining two
fourths thereof shall be for the use of
1.-THE Mayor and Council of Whining
ton. = And the county treasurer of each
of the several counties shall quarterly
pay over to the State treasurer all
moneys which shall have come to his
hands for the use Of the State under
tho 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 Will
mington" all moneys which shall have
come into his hands for the use of said
1.-THE Mayor and Council OF Whining
tom under the provisions of this ACT.
In assessing and collecting the taxes
provided for in this act, the assessments,
duplicates and accounts shall be kent
separate and distinct from assessments.
duplicates and accounts of all other
assessments aud taxes, provided for by
the laws of this State. And each of
said county treasurers shall on or before
the first day of june A. d., 1898,
enter into an additional boni to the
State of Delaware in the sum of five
thousand dollars, to secure all moneys
which shall come into his hands under
the provisions of this not, which said
bond shall be approved in the same
manner and by the same peraons as the
bonds OF county trsRsurers are now re-
quired by law in their respective coun-
ties.
Sec. II. 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 reference to assessments,
appeals and corrections thereof, making
rates and levies. are made applicable
to the assessments and lsvies to be
made and authorized to be made under
the provisions of this act. Provided,
that the Levy Courts Of the several
counties of this State in laying taxes
under the provisions of this act relating
to the taxation OF bunds, mortgages,
stockss Judgments, recognizances, de-
crses, notes, certificates of indebted
ness, and other Investments, shall lay
the same at the rate of thirty cent8 on
each one hundred dollars of the assssH-
ment to be made and returned by the
assessors Rs aforesaid. And every
collector Of county taxes shall have all
the authority and power to collect tho
tsxes imposed by this act as he now
has for the collection Of county taxes
under existing law
Sec. ID. The Levy Court Of any OF the
counties of this State shall, and they
ara hereby authorized. empowered and
directed to remove from Office at any
time any assassOr in their respective
counties who shall fail or refuse to
perform his official duties under this
aGr, and such assessor having failed or
refused to malse full and complete
assessment Of all the investments liable
to taxation undar this act, in his hun
dred or district, shall receive no com
pensation for nny partial assessment
made by him. The said Levy Court
are hereby further authorized and
empowered to appoint SUCCESSOR to
an ae6essor go removed from office,
who shall make and completes his ASSESS
ment and return tho same to the Levy
Court by which hu is appointed on tho
fret day OF the March session of said
Levy Court. Tho assessors in making
the assessments of the Investments
liable TO taxation under this act shall
require any person making return of
property, as hersrinhefore provided, TO
make said return under oath or Rffirma-
tion, aigned by the person making the
return. Said assessors are hereby
authorized and empowered to admin
lister any oath or affirmation required
by any of tho provisions OF this act.
SEC. IL. The Levy Courts shall on
the first day of the November session
give to the asBessors instructions as to
the meaning and intent of this act, and
shall prescribe and provide forms for
their return; and the naid courts may
in case of necessity appoint another
day or other days for the appearance of
the assessors or any Of them to receive
the aforesaid instruction.
Sec. 10. If any assessor shall fail or
refuse to make tho assessment provided
for under the provisions of this act, or
shall fail to make his returns to the
Levy Courts on the days and times
herein provided. or shall fail or refuse
to perform any duties required of him