Evening journal., 1912-02-22

canCellede
= Sec. 75. The Chief Assessor shall
cause to be made so soon as practic-
! able maps of all the real estate In
the City to be known as tax maps
which shall be used AS the basis Of
: assessment Of real estate. Said maps
l shall. so far as possible. show all
things necessary TO enable adequate
assessments to be made.
DEPARTMENT OF RECEIPTS AND
DISBURSEMENTS.
Sec. 76. The Department of Re
. oeipts and Disbursements shall have
! charge and control Of the collection
! Of all moneys due or paid to the cor
poration from every source. and the
= disbursements OF all the funds OF or in
control Of the corporation; and shall
n issue all licenses.
Sec. n. There shall be in said De-
. partment an employee who shall be
= known as the City Treasurer, who
! shall cause to be demanded and re-
n ceived all moneys now or hereafter
! due or payable to the corporation, and
a he shall be charged by the Controller
with the amount Of the same and for
4 the faithful performance of all duties
s imposed upon or prescribed for him
o by this Act or hereafter prescribed
+ by ordinance, he and his sureties shall
l be liable under his bond until fully
4 discharged by the Board of Admins
v tration. He shall cause to be de-
posted daily in the name Of The
City of Wilmington in such bank or
banks, trust company or trust COM
: panies as the Board Of Administra-
|, tion may designate, and shall account
~ tr. ffftr ff,nfrrllrts he
: ment of all moneys received by said
Il Department, taking therefor duplicate
= certificates of deposit, one of which
p he shall Immediately thereafter file
4 in said department and the other with
Z the Controller. as vouchers.
Sec. as. Whenever the Chief As
Eessor shall certify any special as
J sessment to the Department of Re-
# ceipts and Disbursements, the CITY
Q Treasurer shall cause to be entered
e in a book appropriate for such pur-
l. pose, kept adequately indeNed, a record
, Of such assessment, together with such
s, facts as will readily give information
Ie as TO the property assessed, the name
of the owner, the time of entry anc
the amount of the assessment. The
l. City Treasurer shall cause a notice
/ of such lien TO be mailed to the owner
% or agent Of the property, If known
= but no subsequent proceeding for The
a collection Of such lien shall be con
ID dltioned upon the giving of such no
IF tice
p Sec. 40. The owner of the properl,
tv so assessed shall pay the amount o
A. such lien within ninety days after th'
n entry thereof; II not paid within SAT-
ninety days after the entry OF saiC
lien. interest at the rate OF six pc
centum per annum shall be charged
thereon from the date of such entry
e Sec. so. Annually, upon the de
VI livery Of the assessment lists ant
u certified copy or copies of the ordiu
ances fixing the rate ar rates Of tax
u, alton for the ensuing fiscal year Z
~ said Department, the City Treasure
AZ shall cause to be made out, by tn
a, first day Of July next succeeding, bill
VI for taxes due said corporation unde
ee the assessment or assessments, an
ny the rate or rates OF taxation made an
ne prescribed for the ensuing fiscal yes
'n against the persons and the properi
d. appearing by the assessment lists to
subject 20 the payment of taxes. TIL
VI bills shall be I'm book form with stuf
~. attached. and each bill and corr,
ne spending stub shall bear the sam
~ number, and shall adequately sho
nu the property taxed, and the name
tu the taxable, if known. the assesse
" value and nature Of the property as
vi sessed. and the amount OF the tax as
- sessed, specifying the tax for all mum
"a cipal purposes and that for school pui
gu poses. All taxes shall be due an
y payable upon the first day OF the fscs
nnS year for which they arc assessed.
gu Sec. 81. The City Treasurer sha
y, cause 70 be made out before the frs
- day of January Of each year bills fo
~, minimum water rent due the City 70
~ the ensuing year at such rate or rate
~, kas the Board of Administration sha
Nv prescribe. The bills shall be IN forl
as prescribed for bills for taxes an
70 shall show the rate charged, the prol
= erty against which the charge is mad
=, and the owner thereof, if known, an
- the amount Of the water rent I'll
~ minimum charge for water rent sha
~, III be due and payable on the first day
~ January Of each year. Provision ma
~ be made for water rent becoming dt
~ and payable az the same time as tax,
,or for municipal purposes are due an
~ payable.
~ Sec. 50. Al receipts given by II
he said Department for moneys pa
80 thereto, shall be from books prepare
for the purpose. Each receipt sha
,,a have a stub, which shall bear the san
~ number as the receipt and upon whiC
IN shall be entered such information CO..
,s- cerning the moneys received as wi
te- facilitate the verifcation OF the a
sII counts Of the said Department.
re- Sec. SO. All taxes or water re
III paid after the second month that su,
- taxes or Water Rent are due SHALL
,cb increased by the addition Of one D
,ce centum per month 10 the amou
Iiv- thereof until FIVE per centum sha
ast have been added to the amount of sa
taxes, or water rent, and thereaft
md the amount Of said taxes or water re
he shall be further increased by the ado
for ton thensto of one-half Of one D
mr. centum per month until said taxes
as water rent and all additions there
Of shall be fully paid.
Sec. S4. All taxes for municipal
led school purposes on real estate in sa
,as City and all special assessments
,rh ! property for all or part of the cost
inn sewers, paving, curving. street co
&C struction and other improvement
ex- made by the corporation. and t
fter assessments for sewer cOnstructio
NC made by the Department of Pub
on Works under order of the Bureau
or Health shall be and constitute Ii
i'm upon the real estate against or up
nm which such taxes and special asse.
for neh's are assessed ana imposed l
nall lien for such taxes shall have pref
i