Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1899-02-09

. p. IN. and from to s p, M. and in
the hundreds of New Castle county ex-
elusive of the city. of Wilmington he or
his deputy shall attend at least five
hours ON every day so appointed, on
cept he shall not he required to at
tend at nights inthc month of January
of each year. In case the receiver of
taxes and county treasurer shall fail to
attend. either in person or by deputy,
at his office at the Court House in the
city of Wilmington 1T the time herein
appointed for his attendance in Will
mington hundred, or in the hundreds
of New Castle county exclusive of the
city Of Wilmington, at the times to be
appointed by him for his attendance in
such hundreds. he shall, unless such
failure to attend shall be shown to be
unavoidable and not owing TO negli-
gcnce as aforesaid, pay to any person
who may have called at such time for
the purpose Of paying his taxes and
did not find tho said receiver of taxes
and county treasurer or his deputy in
attendance to receive the same the sum
of $40, to be recovered before any justice
of the peace in New Castle county.
Sec. IL. One the first day of January
in each and every year tho said receiver
of taxes and county treasurer shall de-
liver to the county comptroller of New
Castle county the receipt books mem
toned in section 10 of this act, with
the blank receipts and all the stubs,
which the said county comptroller shall
examine and preserve in his Office For
the taxes remaining unpaid on his du-
plicates on the said first day of Janu-
airy other similar receipt books shall be
furnished the receiver of taxes and
county treasurer. The said county
comptroller shall, on the said first day
of january of each and every year here
after, examine and ascertain the total
| amount Of taxes remaining unpaid on
the duplicates of the said receiver of
taxes and county treasurer, and shall
thereafter Immediately make out, and
| under his hand, certificate showing
| the total amount of such unpaid taxes,
| and stating in said certificate how much
| of said unpaid taxes are county, poor,
| road, income or investment or other
taxes; said certificate shall, when SO
made out as aforesaid, be handed to the
Levy Court commissioners, who shall
cause the same to be spread at large up
on their minutes, and also filed with the
clerk of the said Levy Court commits
sioners. On the first day of February
of each year hereafter, the said county
comptroller shall examine the dupli-
Gates of the said receiver of taxes and
county treasurer and ascertain in like
manner the total amount of taxes at
that time unpaid on said books and
due tho county, and shall make a
certificate similar in all respects to the
one hereinbefore provided in this sec
ton: and on the first day of March,
April and May and the last day of
June, the said county comptroller shall
make similar certificate containing
the same information, to be delivered
by him in the same manner as herein
before provided. The said Levy Court
commissioners shall enter all of the
said certificates and file the same in
the same manner as is prescribed in the
case of the first certificate hereinbefore
mentioned. -
The next four sections are similar to
existing provisions.
The ensuing two sections are as fol-
lows:
Sec 16 On all taxes paid before the
first day Of October, there shall he an
abatement of five percentum; on al
taxes paid before the first day of De
cember, there shall be an abatement Of
three percentum; on all taxes pail
during the month Of December, there
shall be no abatement whatever, and OF
all taxes unpaid on the first day o
January next ensuing, five percentun
, thereof shall be added thereto.
Sec. II. All taxes assessed shall b,
and remain prior lien against the rea
/ estate assessed for the space of on,
year after the date of the duplicates
of the receiver of taxes and count.
, treasurer.
, Section IS provides that, whoneve
, the real estate cannot, in the iudgmen
| of the receiver of taxes and count
treasurer, be divided without detri
, ment, the receiver of taxes and count,
, treasurer may sell tho wood growing
upon said land absolutely or the rent
and profits Of the whole or part thereo
4 at public auction for term of tim
sufficient to satisfy the taxes, interest
/ costs and expenses, or may sell tn
: real estate, and shall pay the surplus
: il any, into the Farmers Bank, in tb
( city of Wilmington, for the benefit q
: the owner or owners or any person q
persons entitled to receive il.
/ Sections 10 to 80, inclusive, are SINH
. loi w tAiobiHE pioN laiOHo.
= Section 80 is as follows: The annut
II salary of the receiver OF taxes an
y county treasurer shall be $1,000, wit
II the additional annual allowance to hin
of -----, for the purpose of payin
e deputies, clerks and assistants, an
o the said salary and allowance shall /
IF paid monthly. In addition to the for,
d going salary, the said receiver of tax,
49, IL, lac. l.,
n five percentum on all taxes collecte
II by him during the months of Januar,
y February, March, April, May and Jur
y of each and every year, under and sui
" iect, however, TO the following cond
1t tions, limitations and restrictions:
~ during the month of January of M
10 year the receiver of taxes and coun
IS treasurer shall not collect during Il
Of whole of that month -- percentu
10 of the total amount of taxes unpaid
Or certified TO by the county comptroll
n on the first day of January as herei
at before provided, then, and in such cas-
s. tho said recei.er of taxes and coun
al treasurer shall not receive the five pc
ne centum aforesaid or any other col
es pensation for any taxes collected
r. him during the said month Of JanuaT
10 If during the month of February
We each year the said receiver of tax
pe and county treasurer shall not cole
w during said month -- percentum
no the taxes due and unpaid on the fiji
#, day of January of each year as sho'
he by the said certificate of the sa
es county comptroller to be made and I'll
e, as in this act provided, then, and
o. such case, the said receiver Of tal
ar, and county treasurer shall not recei
he the said five percentum or any otl
pit COMPENSATION for the taxes collect