Evening journal., 1917-03-26

The texts OF the bills are as IouoWs'
An act providing for assessment
against abutting properties in the city
Of Wilmington in proportion to the spe.
cial benefit the present improved street
roadway win have 10 said properties
Be IL enacted by the Senate and House
Of Representatives Of the State Of Della /
ware i'm General Assembly met two.
ghirds Of all the members elected to each
House concurring thereinl
Section !. That there is hereby levied
and imposed upon property in the City
of Wilmington specially benefited by i'm
proved paving lsaid property being
hereinafter specified, said tax 10 continue
,s TO each property for the life of said
Improvement, not exceeding. however,
ten years in any event. and the entire
proceeds thereof shall be used for inn
proving paving in the city Of Whining
ton.
Section ~ That for the purpose Of
this Act all property in the city of
Wilmington adjoining or sbutting upon
anv public street which has been paved
with improved paving without special
assessment Of any part of tho cost upon
the abutting OF adjoining property own
er. bv the city Of Wilmington is hereby
declared 10 he specially benefited by
such improved paving 10 an extent great
or than the entire amount OF the spe.
cial tax hereby levied thereon. Said
property so benefited is hereby divided
into three classes, 10 be designated as
classes A, and c. Glass A shall in.
rlude all such property in the City ot
Wilmington adjoining or abutting upon
a public street paved with improved
having and having width between curbs
Of over thirty feet. Class B shall include
all such property in the city Of Will
mingtan adjoining or abuttinc upon any
public street paved with improved paw
ing and having a width Of roadway he
tween curbs Of over twenty and not
exceeding thirty feet. Class G shall in
,lude such property in the city Of Viii
minqton adjoining or abutting upon any
public street paved with improved paw.
ing and having a width Of roadway ol
rot more than twenty feet
Section 3. That the Board of Direc-
.ors of the Street and Sewer Department
II the city Of Wilmington is hereby su
thorized and directed TO proceed tC
classify and list for taxes as provided by
his Act. for the fiscal year commenc
ne July !. 1918. all property in the city
Of Wilmington which on the first day o
January. A. d. 1918 was in the situa
ZION 10 come WnufI lNt l'lullf flhNHil
If any Of said classes.
That improved paving as used II
This Act. shall mean any substantial
having above the grade Of ordinar,
macadam. and shall include cohbe gran
ite. or Belgium blocks. paving brick o
blocks. wood blocks, asphalt or con
rrete blocks, sheet asphalt, bithulithi'
hituminous macadam. and bitumnou
concrete; poverty" shall mean real rs
tate whether in fee simple or leaseholC
and whether improved or unimproved.
That the amount Of the special ia
hereby levied shall be as follows; q
al property embraced in Class A sil
.een cents per year per front foot Z
ineal foot adjoining or abutting upo
the public street; on all propert
embraced in Class B. twelve cents p'
year per front foot or lincal foot az
Joining or abutting upon the publ
street. On all property IN Class
eight cents per year per front foot
lineal foot adjoining or abutting upc
the public street; provided, howeVe
that the frontage OF any corner
Rbuttinc on two streets shall not be cor
puted at more than the frontage
such lot on the intersecting street.
Section 6. That the amount ot u
special tax apportioned against ca
propertv. as hereinbetore PROVIDED sn'
be a lien thereon from the hrst a'
of January, A. d. 1918, ana such ~
shall have priority over all other ne .S,
except those for general TAXATION l
fact that the property shall have he
conveyed shall not prevent the lien ir'
attaching as herein provided.
Section Z. The Board of Directors
the Street and Sewer Department.
Koon as the names Of the owners and I
amounts Of the special taxes hereinbef'
provided can be ascertained. shall tor'
with furnish such names and amounts
the Collector Of Taxes for the North'
District of the city of Wilmington,
said property be located in said Distr
or 70 the Collector Of Taxes for
Southern District, If the property be
Gated in said District, and such Coll
for OF Taxes, when preparing the n
tax bills for his District for City
school purposes shall include on tn
the frst payment for said special
designating it Paving Tax, First
stalment." The next instalment shall
placed on the tax bills for the next Y
and shall be designated Paving ]
Second Instalment,' and shall so
tinue from year to year until ten
nual instalmehts nave peeh Pi"0eN W
lax bills, or until the owners OF
property shall he subject to assessm
for a re-psving of said street, at wi
time said special tax shall cease. ;
special tax shall be paid as the
and school taxes are paid subject 70
same discount and penalties, and .
for the purpose Of collection be tre'
in the same manner in all respects
though il were city and school
snd proceedings for the recovery the
shall be taken under the provision
an Act entitled IAN Act Providing
~. Collection Of Taxes for the Cit
Wilmington" approved March H.