Evening journal., 1915-01-30

by the Council upon bills presented
to ii marked with the approval of the
said Board aud properly audited by
The CRY Auditor in the same manner
as other bills against said City Of
Wilmington arc now paid.
Sec. T. The said Board OF Assess
mont shall have full charge of any
and all assessments for city and
school taxes and shall have and be
Invested with all the powers Of the
Council 10 adOpt AN such ncedful and
necessary rules aud regulations as
they may deem necessary and cXpc-
dent to mako good fair equal, faith
ful and complete assessments Of pro-
perty in the CITY of Wilmington for
city and school purposes. and the
said Board of Assessment shall have
and possess the right and powers 10
make good, perfect. effective and
operative any and an rights, powers
ard duties now possessed by or inn
posed upon the Board of Assessment,
Revision and Appeals. and the Asses
sors and Collectors for the city Of
Wilmington or heretofore possessed
o, imposed upon the said Board Of
Assessment Revision and Appeals,
and the Assessors and Collectors for
the city of Wilmington under and by
virtue OF the Charter. Laws, Ordin-
ances. Resolutions. Rules and Regu-
latlons concerning the assessment Of
property for taxes for city and school
purposes. required to be made by the
SAID Board of Assessment Revision
and Appeals. and the Assessors and
Collectors for the City of Wilmington.
Sec. g. All real estate within the
SAID City shall be assessed. except
real estate belonging to the United
States, the State of Delaware New
Castle County. the City of Whining
ton, cemeteries and burying grounds,
CHURCHES and meeting houses belong
/ ms TO any religious society and used
! for public worship. and buildings
owned and occupied by Fire Com
panies The assessment Of real es-
tate shall be made according to a
; certain rate in and upon every hun
dred dollars of the estimated full
value of the property assessed. and
/ 50 pro rata All assessments upon
real estate shall be so made as 10
show separately the valuation of
/ ground. the improvements. il any
and the total valuation of the pro-
+ Perty assessed. and such property
shall be described with such Darticu-
! larity as Will enable II to be clearly
! Identified. and the name of the own
er. or last owner or reputcd owner
snail be given. if known. Such name
/ viii be regarded as an aid to identify
such property but a mistake in the
name of the owner. last knewn owner
or reputed owner. or the absence OF
NAM. shall not effect the validity OF
( the assessment Of any tax based
thereon
Sec. 8. All street railway lines
all gas mains. all electric light poles
and wires. all telephone or telegraph
poles and wires. all poles and wires
used in transmitting heat. light. oi
power. all pipes. cOnduits. wires ol
other underground construction, useC
as electric light. telephone or tele-
graph lines. or in transmitting cleo
trio light, heat or power. and al
pipes or conduits used i'm carrying
water, located on the public streets
in the City of Wilmington or or
private property not otherwise taxed
excepting those now exempted from
taxation by law, shall be assessed al
is now provided by law
Sec. TO- The said Board Of As
sessment shall prepare maps to b'
known as tax maps. covering the On
tire area of territory within the cor
porate limits of the City Of Whining
ton These maps shall be substan
TALLY as follows:
An individual block and lot mai
for each suare, triangle or tract whicl
the municipality is divided. Each In
dividual block and lot may shall shoy
-(a) The outline and the dimension