OF VALUATION OF PROPERTY. CHAPTER 56. OF VALUATION OF PROPERTY. AN ACT to Exempt from Taxation the Lands, Tenements and Property of Corporations Organized for the Use of the Deaconesses of Any Church of this State. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: maintained by church deacon ued at under Section 1. That the lands, tenements and property, not Homes &c. exceeding in value in any one instance the sum of Ten charity by Thousand Dollars, of all incorporated homes or associa-esses and valtions maintained by charity for the use of the deaconess- ten thousand es of any church in this State, shall be exempt from all from taxation taxes, assessments, burdens or impositions for County and Municipal purposes. Section 2. All acts or parts of Acts inconsistent herewith are hereby repealed. Approved March 12, A. D. 1913. dollars exempt OF COLLECTION OF TAXES. Amending Receiver of Taxes and urer at expira have same respect to back taxes CHAPTER 57. OF COLLECTION OF TAXES. AN ACT to amend an Act in relation to the collection of taxes for Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That section 6, of Chapter 388, Volume 20, Laws of Delaware, as contained in the Appendix to said Volume, be and the same is hereby amended by adding, at the end of said section 6, the following: The said Receiver of Taxes and County Treasurer, County Treas- upon the expiration of his term of office, shall retain, tion of term to have and possess, all and the same rights, powers and rights &c. with remedies, and be subject to all and the same duties, obligations, responsibilities and penalties, with respect to the collection of all taxes remaining outstanding and uncollected on his tax duplicates and warrants for any years during his term of office, as is now provided by law with respect to the said Receiver of Taxes and County Treasurer, and, in any legal proceeding for the collection of any of the said outstanding and uncollected taxes, or in any proceeding against said Receiver of Taxes or his surety or sureties, it shall be no objection to any such proceeding that the term of office of the Receiver of Taxes has previously expired. Retiring Receiver to occu The retiring Receiver of Taxes and County Treasurer Py office joint shall occupy jointly with the incoming Receiver of Taxes and County Treasurer the tax office at the County Court ly with incoming official OF COLLECTION OF TAXES. House in the City of Wilmington, until such time as the said retiring Receiver of Taxes shall have duly collected all of the said taxes remaining outstanding and uncollected on his tax duplicates and warrants as above stated, and until such time and in such manner as the Levy Court of New Castle County shall direct. serve retiring out additional The Clerks now authorized by law for the Receiver of Clerks also to Taxes and County Treasurer shall also serve as Clerks Receiver withfor the retiring Receiver of Taxes without additional compensation compensation and for such time as the Levy Court shall direct, and the retiring Receiver of Taxes shall be responsible under his bond for any and all neglects and defaults of any of the said Clerks and may require any such Clerk to enter into a bond with surety or sureties for the faithful performance of his duties in like manner as said Clerks may now be required to give bond to the Receiver of Taxes and County Treasurer. settle any dis The Levy Court shall have the right and full authority Levy Court to to settle any dispute that may arise between the Receiver pute arising of Taxes and County Treasurer and the retiring Receiver of Taxes, or between either or both of said officers and any or all of said Clerks, and the Levy Court shall have the right to withhold the salary or compensation of any of said officers or Clerks until such time as any such dispute shall have been fully settled. ing Receiver to force until final Nothing in this act shall be so taken or construed as to Bond of retirrelieve the retiring Receiver of Taxes or his surety or continue in sureties from any responsibility whatever under the bond accounting as now provided for by law for the Receiver of Taxes and County Treasurer, but the same shall remain and continue in full force and effect after the expiration of his term of office and until he shall have fully accounted for all taxes remaining outstanding and uncollected on OF COLLECTION OF TAXES. his tax duplicates and warrants, and until released by the Levy Court after such full accounting as provided by law. Approved March 31, A. D. 1913. OF COLLECTION OF TAXES. CHAPTER 58. OF COLLECTION OF TAXES. AN ACT to Amend Chapter 60, Volume 24, Laws of Delaware, entitled "An Act to Amend an Act Entitled 'An Act In Relation to the Collection of Taxes for New Castle County', passed at Dover, May 29, 1897, as published at Page 2 of the Appendix to Volume 20, Laws of Delaware, Providing for the Collection of Certain Taxes." Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Chap. 60, Section 1. That Section 1, of Chapter 60, Volume 24, Amending Laws of Delaware entitled "An Act to Amend an Act Vol. 24 Entitled 'An Act In Relation to the Collection of Taxes for New Castle County', passed at Dover, May 29, 1897, as published at Page 2 of the Appendix to Volume 20, Laws of Delaware, Providing for the Collection of Certain Taxes", be and the same is hereby amended by striking out all of said Section 1 thereof, after the word "January" in the thirteenth line of said Section 1 thereof, and inserting in lieu thereof the following: "There shall be added one per centum per month until the same shall be paid." Approved March 12, A. D. 1913. |