Evening journal., 1907-07-26
CANNOT DEMAND
SURETY BONDS
City Solicitor Sylvester D.
Townsend Gives That as
lis Opinion
ON INITIATIVE AND
REFERENDUM ORDINANCE


City Solicitor Sylvester d. Towns
end submitted an opinion last night
to City Council on the Initiative and
Referendum ordinance which provides
that the assessors and tax collectors
Of the city he required TO give a ren-
able surety company as surety and
to fully account Of ami settle the
taxes assessed for each fiscal year
within a specified time His opinion
which was unfavorable follows:
Opinion concerning the validity Of
am ordinance entitled "An ordinance
requiring the assessors and collectors
OF the city OF Wilmington TO give
bond with q reliable surety company
as surety, and to finally account for
and settle the taxes assessed for each
fiscal year within specified time"
THE proposed ordinance requires
the assessors and collectors Of the city
OF Wilmington to give bond with
reliable surety company as surety"
Section 81. Of the city charter, pro-
vides that assessors and collectors
shall give bond with freehold security.
City Council does not have the power
and authority under the charter TO
require the assessors and collectors 10
giYe bond with a surety company as
surety. and in my opinion. does no,
have the right and authority TO en-
large or vary a power vested Ia the
Council BY the charter.
am, therefore, Of opinion that
4 Section l. Of the ordinances submitted
Z is not within the corporate powers ef
the Mayor and Council OF Whining
tom" The Council would have author
/ ity to pass an ordlnance lreuuirlng the
q acceptance OF bond with surety
company as suretyIif TIE same should
be offered by an assessor and col
lector. and the surety would be bound
if such bond should be in the required
form.
This is made possible by an act en-
titled, IAN act relative to bonds
undertakings. and other Obligations
with surety or sureties to the accept
ance as surety or guarantor thereupon
OF companies qualified TO act as SUCH
and 10 provide a uniform system OF
procedure by and standard Of quaii-
fcations for such companies being
Chapter 73. Volume 20. Laws of Dell
aware, Section 1 Of which provides
that; Wherever any bond e"
Is by law or the charter Of
any municipality required
or permitted TO be made. given. tend
cred or filed with surety or suretles.
and whenever the performance of any
act. duty OF obligation is re-
| quired or permitted to be guaranteed
such bond may be executed
by a surety company qualified TO act
as surety and such execu-
ton by such company OF such bond
shall be in all respects full
and complete compliance with evesv
requirement Of every law and charter.
- that such bond shall
be executed By one surety OF by one
or more sureties. or that such sureties
shall be residents or freeholders. or
either or both. or possess any other
qualification and shall be accordingly
accepted and treated.
Section of said proposed ordinance
makes il the duty of the assessors and
collectors elected at the last city cleo
tion, and all thereafter to be elected.
TO account for and settle all taxes as
sessed In each fiscal year, with an
itemized statement. within two years
after the expiration of such fiscal
year. beginning with ihe fiscal year
ending June soth, 1908.
/ hnd nothing In the city charter or
the general acts OF Assembly which
would prevent your body from pass
ing an ordinance with such a provl-
sion. and. i believe the same to be
within your corporate powers.
Section So. Of the city charter nro-
vides that "the Council shall have
power. by ordinance. TO enjoin upon
the assessors and collectors
any duties in addition 20. thosedn this
act specified, touching The assessment
and collection OF taxes which " shall
deem necessary or proper for carrying
into effect the provisions Of this act
touching and concerning the samc,
/ This section, however cannot be so
construed as to give the Council power
to require an assessor and collector TO
give any bond other than that re-
I quired by section 81 Of the charter,
under the principle that a method
! prescribed by the Legislature is eN-
elusive OF other methodss and further,
that the method of bonding is not a
matter touching the assessment and
collection or taxes
Even II there should be any doubt
on. this natter. II should be resolved
in favor of the statutes relating "a
bonding. because on that basis tho
city would be taking no risk.
In my opinion. however there is
not the least doubt concerning any Of
the points herein passed upon.