OF CITIES AND TOWNS.

Council

"Town of St. Georges". The said docket and such other legal papers as are necessary shall be provided at the expense of the said Town of St. Georges. The said Alderman, shall make a report to said "Town Council", of all fines collected by him, at least, once a month, and To report to shall with such report turn over to said "Town Council, all fines so collected, for the use of said Town, and upon the failure of said Alderman to make such report and turn over to "Town Council", all fines so collected by him as aforesaid, after due notice, given said Alderman, the said "Town Council" may declare his office vacant, and appoint some person duly qualified to hold said office to fill such vacancy.

deliver papers

And the said Alderman shall upon the expiration of Alderman to his term of office, deliver to his successor in office, all to his successor dockets, books and papers, pertaining to his office within. ten days after his said successor shall be elected and qualified, and in default of so doing, after he is requested so to do, he shall forfeit and pay to the said Town the sum of Fifty Dollars ($50) for the use of said Town, which may be collected before any Justice of the Peace in said County of New Castle, in the same manner as any debt is now collected before such Justice of the Peace.

be appointed

Section 11. And at the said first meeting or at a An Assessor to meeting of said "Town Council", soon thereafter, the said "Town Council", shall appoint one of its members to be Assessor for the said Town. And they shall, on, or before, the first Monday in the month of July in each year, appoint some suitable person, a resident of the said County of New Castle to be Collector of taxes for the Coliector of said Town, and they shall require such Collector to give bond in the sum sufficient to indemnify the said Town against any loss or damages on account of any taxes collected by him for said Town.

taxes

The Assessor, so appointed, shall be sworn or affirmed To be sworn

To make an assessment of

personal property

Assessment of males

Assessment

of dogs

OF CITIES AND TOWNS.

by the President of the said "Town Council", or a Justice of the Peace, to make a true, just and impartial assessment, of all real estate and personal property, at its true value in money within said Town, and shall make real estate and such assessment in the month of June of the year in which he shall be appointed, and shall also assess each male resident of said Town, above the age of twenty-one years, the sum of One Dollar ($1.00) each. The said Assessor shall assess each and every dog within said Town the sum of One Dollar ($1.00) for each male dog, and Two Dollars ($2.00) for each female dog, to be collected from the owner of such dog in the same manner as other taxes of said Town are collected. And any owner of a dog so taxed, refusing or neglecting to pay such taxes on any dog owned by him, shall be liable to forfeit and pay a fine of One Dollar ($1.00) which said fine may be imposed by said Alderman or any Justice of the Peace within said County. And further the said "Town Council" may direct the Town Bailiff to take up and impound any dog or dogs within the said Town, upon which the taxes have not been paid within three months after being assessed, or any dog or dogs in and about said. Town without an owner and after keeping such dog or dogs impounded for the space of three days, the said Bailiff shall dispose of said dog or dogs in what ever manner the said "Town Council" shall direct.

Refusal to pay dog tax

Dogs

Assessment

list

The said Assessor, after making such assessment, shall deliver to the President of said "Town Council", a true and correct list of all names of the property holders both real and personal together with a sufficient designation of the property assessed, and the valuation placed on said property and also a list of the male residents over the age of twenty-one years, to the President of said "Town Council", at a regular meeting of said "Town Council", on or before the first Monday in the month of July next after making such assessment.

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tion of list

The President of the "Town Council", shall cause a Public inspecfull and complete transcript of said assessment list to be hung up in a public place in the said Town for at least ten days in the month of July, for public inspection, and the said President shall attach to said transcript, a notice of the time and places fixed by said "Town Council", at which time and place the said "Town Council", shall sit to hear appeals from said assessment, but no Town Council to sit Councilman shall sit upon his own appeal, and the said appeals Town Councilmen shall hear complaints regarding said assessments, and shall adjust and fix the valuation placed on properties if, in their opinion, they shall deem such assessment to be excessive, or inequitable or unfair to the owner of the property assessed or to other tax payers of said Town.

and hear

determine

raised by tax

Section 12. The "Town Council", shall fix and deter- Council to mine the amount or sum of money to be raised as taxes amount to be for the use of the said Town each year, and shall appor tion the said sum of money so fixed and determined in just and equal proportions and rates among the persons whose property has been so assessed.

After the "Town Council", have ascertained and determined the sum of money to be raised and have fixed the rate of taxation, they shall make a list of the amount of taxes each person, whose property has been assessed, and the sum of money each shall be required to pay, together with a list of the names of all male residents of said Town over twenty-one years of age.

have duplicate

Section 13. A duplicate of the assessment, rate and Treasurer to amount found and determined to be paid by each taxa- assessment list ble, signed by the President of said "Town Council", shall be turned over to the Treasurer, who shall be qualified to receive such taxes during the month of July and August.

Discount

Notice of re

taxes

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And shall allow a discount to all persons who shall pay such taxes within the said month of July and August, the rate of discount to be determined by said "Town Council".

The Treasurer shall post three notices in Public places ceiving place in said Town, to notify the taxables of said Town, of the time and place where said Treasurer may be found, for the purpose of receiving said taxes.

Duty of Treasurer at first meeting in September

Powers of Collector of taxes

Settlement

At the first meeting of said "Town Council", in the month of September the said Treasurer shall return the said duplicate to the "Town Council", with an account showing the taxes collected by him. And the "Town Council', shall then place the said duplicate in the hands of a collector appointed by them as aforesaid, and after such collector has given bond as aforesaid, the said duplicate shall be full and ample warrant and authority for collecting the taxes therein specified and unpaid.

The said Collector of taxes so appointed shall have, when he has given to said Town the bond as herein provided, like power and authority, for the purpose of collecting said taxes, as the Collector or taxes, appointed by the Levy Court of said County, have, and they may proceed in the same manner and use any and all means for the purpose of collecting such taxes as is now provided by law for the collection of County taxes in the said County of New Castle.

The Collector of taxes, so appointed shall, make settlement with, and pay over to the Treasurer of said with Treasurer Town, on the first day of October, and quarterly thereafter, all moneys collected by him, during his term of office as Collector, and the said Treasurer shall give the said Collector a receipt therefor.

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to have super

streets &c

Section 14. The "Town Council" shall have sole sup- Town Council erintendence, supervision and authority over all the pub- vision over lic streets, roads, lanes, alleys, squares, gutters and ditches in the said Town, except as is now provided by the laws of this State for the maintenance and repair of roads within said Town, known as the Road over St. Georges Mill-dam, the maintenance and repair of which is now maintained and kept up by the Chesapeake and Delaware Canal Company. And shall have the power to repair, fill in, grade, pave and macadimize said streets, roads, lanes, alleys, gutters, ditches and side walks, in the said Town, to mark lines and boundaries of said streets, roads, and side walks and to set stones or other land marks, and to provide ordinances for the purpose of preventing the same from being removed or disturbed; to limit and define the building line of properties for the erection of buildings and structures, and to prevent of building and structures on said side-walks, streets, roads, lanes, alleys and to provide ordinances against the same and also for the removal of such building and structure, and to use any kind of material for the improvement of street roads, lanes, alleys as in their judgment seems best, and to make and give out contracts for doing the

same.

franchises &c

The said "Town Council", shall have full and ample Town Council to grant authority to grant franchise and give rights to persons, companies and corporations to open and place under or to suspend from poles over said streets, roads, lanes, alleys, of said Town, wires, pipes and other conduits for conducting water, electricity and such other things and substances as in their discretion they shall think best.

They shall also have the right to grant franchise, and give rights as aforesaid for placing tracks and stringing wires in the said streets, roads, lanes and alleys of the said Town, to be used for public conveyance.