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

Dover, Feb. 1.-Represent Den
nison has introduced an act providing
for and regulating the collection of
taxes in New Castle county.
The first five sections repeal sections
4, 9, %, %, 26 and % of chapter 26,
Vol. XIX. Laws of Delaware, chapter
662, Vol. XIX, chapter 1888, Vol. Xxx,
chapter 30, Vol. XXI, chapter 81, Vol.
XXI, and chapter 30, Vol XXI.
The ensuing six sections are as fol-
lows:
Sec. 6. All unpaid taxes assessed in
the years 1897 and 1898 shall be con-
tinued and shall not be extinguished
for period of two years from and
after the time that this act becomes n
law, and all collectors of taxes, of any
kind or nature whatsoever, of New
Castle county, except the receiver Of
taxes and county treasurer, shall, as
soon as this act becomes a law, imme-
diately surrender, deliver, deposit and
turn over to and with the said receiver
OF taxes and county treasurer, all
books, duplicates, blank receipts, ac-
counts, papers and records relating to
their several Offices aforesaid and be-
longing to the said New Castle county,
and also all moneys then in their POS
session and control, respectively; and
the said receiver of taxes and county
treasurer is hereby authorized, empow-
cred and directed to Immediately pro-
coed to collect all the unpaid taxes on
the duplicates of the said collectors
and SO turned over and handed to him
as aforesaid, and is now provided by
law, and the said receiver of taxes and
county treasurer is hereby vested with
all the powers now given by law for the
collection of any and all taxes now due
or hereafter to become due to the
county of New Castle.
Sec. Z. The said receiver Of taxes
and county treasurer shall, Immediately
after this act becomes law, give bond
to the State of Delaware with at least
two sureties, Or by some trust company
or surety company authorized to do
approved by the resident associate
Judge of New Castle county in PEN
atty to be determined by the said
judge, and to be as nearly as can be
ascertained in double the amount of
the taxes which the said receiver of
taxes and county treasurer is required
to collect under the provisions of Sec
tion 6 of this act. The said bond shall
be proceeded on at the instance of the
Levy Court Commissioners of New
Castle county. If the receiver of taxes
and county treasurer shall fail or ne
glect to give bond as aforesaid within
the space of 20 days from and after the
time that this act becomes law he
shall forfeit and lose his said office,
and the same is hereby declared to be
and become vacant.
Sec. s. The receiver of taxes and
county treasurer of New Castle county
shall give bond to the State of Della
ware with at least two sureties or by
some trust company or surety compsn,
authorized to do business in thi.
State, said bond to be approved by the
resident associate judge of New Castle
county, in penalty to be determined
by said judge, and said bond shall b.
entered and execution issued Thereon
at the instance of the Levy Court Com
missioners Of New Castle county. L
the raid receiver Of taxes and COUNT
treasurer of New Castle county shall
fail or neglect for any cause to Civ,
the bond required by this section
within the space Of two months from
and after the time that this act shal
become q law, then, and in such case
the said receiver Of taxes and count,
treasurer shall thereby forfeit and los
his office, and the same is hereby de
clared to be and become vacant.
Sec. o. The receiver of taxes am
county treasurer of New Castle count,
shall collect all county, poll, poor an,
dog taxes hereafter assessed in NeI
Castle county, and also all taxes as
sessed pursuant to the provisions c
chapter 3S1, Vol. Xxx, Laws of Della
ware, as amended by chapter "a, Vol
XXI, Laws of Delaware, and publishe
as amended as chapter %, VOL XXI
Laws of Delaware, and the said re
ceiver OF taxes and county treasure
shall have, exercise, possess and enio
all the powers in this act provided fc
the collection of taxes.
Sec. 10. 1t shall be the duty of til
Levy Court Commissioners to hay
prepared from the assessment lists Il
the year 1899, and rs shall be settle
thereafter in succeeding years, dupl
Gates of the taxes of each hundred
said New Castle county for the use
the said receiver Of taxes and count
treasurer, on or before July LIST in evel
year, and shall fix the rate of count
and poor taxes an issue their warral
to the said receiver of taxes and coun
treasurer to collect the same from ii
several persons named in the duplicat
annexed thereto. The said receiver
taxes and county treasurer shall ha'
prepared for each hundred a book
blank receipts, numbered serially, Whit
receipts when delivered upon payne
of taxes shall show tho amount of Il
sessment, distinguishing real, person
and poll assessments and showing Il
rates OF county, poor and road tax
and the discount, or additional Dc
centage, as the case may be, on Il
payments, and each receipt shall ha
corresponding stub, which shall
retained in said book. The said Lie
Court Commissioners shall furnish 4
receiver Of taxes and county treasur,
when the same are necessary, in t
Judgment of the said receiver of tar
and county treasurer, seals of oflit
and it shall be the duty of the said
ceiver of taxes and county treasure
and his deputy or deputies. to place [
impress of said seals upon each recei
given for the payment of q tax. I
said receiver of taxes and county tire
urer shall have his office at the Coz
House, in the city of Wilmington, a
shall also, in pursuance to pub
notice thereof, attend once, either
person or by deputy, in each of I
months OF August, September, Octob
November and December Of each @
every year, at the voting place in Ell
election district of New Castle coun
exclusive of Wilmington hundred,
the receipt of taxes due in such hi
drss or any adjoining hundred.
his once in the city of Wilmingt
90 eisal receive taxes assessed in ,
.F l.