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OF THE LEVY COURT.

CHAPTER 26.
OF THE LEVY COURT.

AN ACT in relation to the Levy Court of New Castle County.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Terms, powers and

Levy Court Tana

anisa

minated.

officers to hold office until first

powers of of

County

SECTION 1. That from and after the first Tuesday in Office of the January, A. D. 1893, the terms and powers of office of the Commis. Levy Court Commissioners, now composing the Levy Court sionersofie of New Castle county, shall be and the same are hereby deCounty ter. clared to be terminated and ended, and all trustees of the

poor, constables, and all other officers and agents, except the Trustees of county treasurer, and collectors of taxes, heretofore apthe Poolis pointed or elected by the said Levy Court, whose terms of and other office have not yet expired, and those who may hereafter be hold office appointed or elected prior to the said first Tuesday in Tuesday in January, A. D. 1893, shall continue to hold, exercise and January, enjoy their said offices until their terms shall respectively

expire, as now provided by law. Terms and SECTION 2. That the terms and powers of office of the fice of the county treasurer and collectors of taxes, who have been Treashrer appointed or elected by the Levy Court of New Castle

- County since the first day of February, 1891, be and the

same are hereby terminated and ended, and the said offices as now fixed by law, are hereby abolished. And from and after the passage of this act the said offices of county treasurer and collectors of taxes of New Castle county as

now fixed by law, are hereby declared to be abolished. New Castle SECTION' 3. That the county of New Castle shall, for the vided into purposes of this act, be, and the same is hereby divided into

five districts, to wit: One shall be composed of the hun

dreds of Brandywine, Christiana and Mill Creek, and shall Boundary be known as the First District; another shall be composed of sions of'dis. all that portion of the city of Wilmingon lying north of

Sixth street, and shall be known as the Second District; another shall be composed of all that part of the city of Wilmington lying south of Sixth street, and shall be known as the Third District; another shall be composed of the

and Collectors terminated.

County di

five districts.

tricts.

OF THE LEVY COURT.

hundreds of Red Lion, New Castle, Pencader and White Clay Creek, and shall be known as the Fourth District; the remaining district shall be composed of the hundreds of St. Georges, Appoquinimink and Blackbird, and shall be known as the Fifth District.

Levy Court

tion.

nuary arter for Levy Court Comber to be the presiy be wh

constitute a CIUT and Sulai USI quorum.

SECTION 4. That at the general election to be held in the Election of year 1892, and at the general election to be held in every Lemy misure fourth year thereafter, there shall be elected from among the sioners. resident freeholders of each of said districts, by the qualified voters thereof, one person to be a Levy Court Commissioner of New Castle county, to hold office for the term of four years, commencing on the first Tuesday in the month of January next following such election.

The said Levy Court Commissioners, so to be elected, Organizashall thereafter constitute the Levy Court of New Castle " county, and shall meet for organization on the first Tuesday in January after their election, after taking the oath now provided by law for Levy Court Commissioners to take, shall proceed to elect one of their number to be the presiding officer. Three of said Levy Court Commissioners shall be what shall sufficient for the purpose of organization and shall constitute a quorum for the transaction of business. The said Levy Court Commissioners shall have the power to make rules for their government not inconsistent with the consti- Rules and tution and laws of the State of Delaware, and after their said regula first meeting they shall meet at the times now prescribed by Time of law for the meetings of the Levy Court of New Castle county, meeting.

In the case of death, resignation or removal from the dis- Governor to trict of any commissioner elected under this act, it shall be cies. the duty of the Governor to appoint some suitable person to fill such unexpired term, having the qualifications hereinbefore required in that behalf. The Levy Court Commis- Powers and sioners to be elected under this act, shall liave as full and of Levy complete jurisdiction over all and every the matters and miss things now vested by law in the Levy Court of New Castle county as at present constituted, and in the several members thereof, and shall exercise every power, privilege, right and duty which now belongs to the said Levy Court of New Castle county as fully and completely as the said Levy Court now by law is authorized to do, except as the same are or · may be modified by the provisions of this act. • Should any two or inore persons voted for as Levy Court

gulations.

fill vacan

jurisdiction

Court Commissioners. qualification

OF THE LEVY COURT.

elections.

Contested Commissioners of any district receive an equal and the

highest number of votes cast at such election, the board of canvass shall certify the fact to the Governor, who shall

forthwith select one of said persons to be the Levy Court Compensa- Commissioner from said district. The Levy Court Commismissionerom. sioners to be elected under this act, shall be paid as compen$800 ycarly. sation for their services the yearly sum of eight hundred

dollars, in quarterly installments of two hundred dollars each, by warrants duly drawn upon the County Treasurer.

hissioner frored under this acti, suni of eighed dollars

terly instathe yeart, shall bey Court

present

Clerk of the

this act.

surrender records, bool etc.

Duty of the SECTION 5. That it shall be the duty of the present Levy Levy Court. Court of New Castle county and of every commissioner

thereof, and of every other person having possession or control of any records, books, papers or other property relating to the business of the Levy Court of the said county, on or before the first Tuesday in January, 1893, to surrender and

deposit the same with the Clerk of the Peace of the said Duty of the county, who shall keep the same subject to the control of the Peace under Levy Court Commissioners to be elected under this act.

And in case the said Levy Court or any commissioner

thereof, or any other person having possession as aforesaid, Penalty for shall neglect or refuse on demand of the said Levy Court liver up and Commissioners, to be elected under this act to deliver up and

oks; surrender any of such records, books, papers, or other

property, each and every person so neglecting or refusing as aforesaid, shall be guilty of a misdemeanor and upon conviction thereof shall forfeit and pay a fine of five hundred dollars and be imprisoned for the term of one year or until the said records, books, papers and other property shall be delivered into the custody of the said Levy Court Commis

sioners, to be elected under this act. The Gov. SECTION 6. That the Governor shall, within ten days point a Re. after the passage of this act, appoint a competent person xes and who shall be a resident freeholder in New Castle county

to be Receiver of Taxes and County Treasurer, which said office is hereby created. The person so appointed shall hold office from the date of his appointment until and

including the Monday next preceding the first Tuesday in Term of the month of January, A. D. 1893, or until his successor is

duly qualified. That at the general election in the year A. Election and D. 1892, and at the general election in each and every fourth of Receiver year thereafter, there shall be voted for and elected by the Countys and voters of New Castle county qualified to vote for members Treasurer. of the General Assembly, a person, being a resident free

ernor to apo

ceiver of

County
Treasurer.

office.

of Taxes and

OF THE LEVY COURT.

County

reasurer,

Clerk of the
Peace in re-

bond.

request, to cause judged for New Castle counability to give

holder as aforesaid, to fill the said office of Receiver of Taxes and County Treasurer.. The person so elected, as Term of aforesaid, shall hold office for the terın of four years, com- office. mencing on the first Tuesday in January next succeeding his election, or until his successor shall be duly qualified. Any Receiver of Taxes and County Treasurer appointed or elected under the provisions of this act shall, before entering upon the duties of his office, give bond to the State of Delaware Bond of Rewith one or more sureties to be approved by the Associate l'axes and Judge of the Superior Court of the State of Delaware, resident in New Castle county, in the sum of fifty thousand dollars, conditioned for the faithful performance of the duties of the said office, and said bond shall have attached thereto a warrant for the confession of judgment thereon. Said bond and warrant shall be forthwith transmitted by the said judge to the Clerk of the Peace of New Castle county, to be by him recorded and safely kept. It shall be the duty of Duty of the Clerk of the Peace, whenever in his judgment the public interest demands, or whenever the Comptroller or spect to the Levy Court Commissioners, or a majority of them, shall so request, to cause judgment to be entered on said bond in the Superior Court in and for New Castle county. In case of Vacancies the death, resignation, or refusal to act, or inability to give bond as aforesaid, of any person so appointed Receiver of Taxes and County Treasurer as aforesaid, or whenever a vacancy shall occur in said office through any cause, the Governor shall a point a competent person to act as Receiver of Taxes and County Treasurer during the residue of the term in which said vacancy shall happen, and such person so appointed shall be subject to all the provisions of law respecting said office. Every person who shall be appointed or Cath of elected to said office of Receiver of Taxes and County Office "Treasurer shall, before entering upon the duties of his office, take and subscribe before the said Associate Judge an oath or affirmation that he will support the Constitution of the United States, the Constitution of the State of Delaware, and that he will perform the duties of the office of Receiver of Taxes and County Treasurer with fidelity.

SECTION 7. That it shall be the duty of the Levy Court Duty of Commissioners to have prepared from the assessment lists for Commisthe year 1891, and as shall be settled thereafter in succeeding years, duplicates of the taxes of each hundred, for the use of duplicates, the said Receiver of Taxes, on or before the first day of July in every year, and shall fix the rate of county and poor taxes,

how filled etc.

as a foso appoir inabilita case of

Levy Court

sioners in preparing

OF THE LEVY COURT.

Receiver of
Taxes to

ceipts, etc.,

Form of

etc.

To have his

mington,

Notice.

ing place in

dred.

Divided hnndred.

Notice in

and issue their warrant to the said Receiver for the same.

The said Receiver of Taxes shall have prepared for each et of hundred a book of blank receipts, numbered serially, which have pre receipts when delivered upon payment of taxes shall show of blank re- the amount of the assessment, distinguishing real, personal, for each and poll assessments, and showing the rates of county, poor hundred.

and road taxes, and the discount, or additional percentage, as

the case may be, on the payments; each receipt shall have a blank books, corresponding stub, which shall be retained in said book.

The said Receiver of Taxes shall have his office in Wiloffice in Wil-mington, and shall also in pursuance of public notice

thereof attend not less than twice, either in person or by

deputy, in each of the months of August, September and for attending October, at the voting place in each hundred exclusive of taxes at vot- Wilmington, for the receipt of taxes due in such hundred, or each hun any adjoining hundred; in case a hundred has been, or may

be divided into two or more election districts, the receiver shall attend at the original voting place of the hundred. At his office in Wilinington, he shall receive taxes assessed in any hundred of the county. He shall give notice in two

newspapers published in the city of Wilmington of the two news times and places, when and where he will receive taxes in Wilmington the hundreds exclusive of Wilmington. It shall be his duty Duty to at. to attend, either in person or by deputy, at his office in Wil

e- mington, every day, except Sundays and legal holidays, and ceiving

except the days he may be attending in other hundreds in

New Castle county, for the receipt of taxes as hereinbefore Office hours, provided. His office hours in Wilmington shall be from two

till five, and from seven till eight P. M., and in the hundreds exclusive of Wilmington, he shall attend at least five hours

on every day so appointed. Penalty for In case the Receiver of Taxes shall fail to attend either in tend at times person or by deputy, at his office in Wilmington, at the

times herein appointed for his attendance in Wilmington, or herein ap

in the hundreds in New Castle county, exclusive of Wilmington, at the times to be appointed by him, for his attendance in such hundreds, he shall, unless such failure to attend be shown to be unavoidable and not owing to negligence, forfeit and pay to any person who may have called at such time, for the purpose of paying his tax, and did not find the said Receiver or his deputy in attendance to receive the same, the sum of ten dollars, to be recovered before any justice of the peace in New Castle county.

papers of

to attend, every day, day be attendt" of taxeshall be

tend for re

taxes.

Penalty for failure to at

and places

pointed.

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