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OF THE LEVY COURT.

on taxes

September.

the first of

Five per

SECTION 8. That on all taxes paid before the first day of Abatement September there shall be an abatement of five per cent.; on paid before all paid before the first day of November there shall be an first day of abatement of three per cent. On all taxes unpaid on the On taxes first day of December, five per cent. thereof shall be added paid before thereto, and if unpaid on the first day of January next ensu- November. ing, the said duplicates with the taxes that have been paid, cent. added distinctly marked thereon, shall then be placed in the hands to all taxes of Collectors of Delinquent Taxes, who shall be appointed by the first day the Receiver of Taxes and County Treasurer herein before ber. provided for, and who shall have all the powers now con- Tax Collec ferred by law upon the collectors of county taxes.

unpaid on

of Decem

Delinquent

tors.

lectors.

tor to be fur

receipt

give ten

in a news

adjoining

city of Wil

the times

ance to re

Such Collectors shall give bond in double the amount of Bond of Coltaxes placed in their hands for collection: such bonds shall be in form and with such sureties as the said Receiver of Form, etc. Taxes and County Treasurer shall prescribe and approve. Each collector shall be furnished with such a receipt book Each Collecas is required by Section 7 of this act. The delinquent taxes nished with of more than one hundred may, in the discretion of said book. Receiver of Taxes and County Treasurer, be placed in the hands of one collector. Every such collector shall, between Collector to the first and second Tuesdays of March in every year, give days' notice and publish in a newspaper printed in a hundred of which paper of his he is collector, or in an adjoining hundred, or in case there hundred, or be none such, then in a newspaper published in the city of hundred or Wilmington, ten days' notice that he will attend at con-mington, of venient times and places stating the same, to receive such and places taxes; and he shall also give the same notice by handbills of attendposted in at least ten of the most public places in each hun-ceive taxes. dred of which he is collector; such notice, and the notices handbills. hereinbefore required to be given by the said Receiver of Such notice Taxes, shall be deemed and taken to be a sufficient demand sufficient deunder existing law in relation to the collection of taxes mand. in this State. All taxes remaining unpaid on the first day of Taxes, exMay shall be extinguished, except taxes on real estate or on real esother property, and against persons assessed therewith, and late, remainas to such the authority of the collector shall continue until on May 1, the first day of September, or until such further time as the guished. said Receiver of Taxes shall determine. Such collectors shall Collectors to make payments twice in every month to the County Treas- ments twice urer and take duplicate receipts for the same, one of which receipts shall be filed with the Levy Court Commissioners. Collectors shall be allowed ten per cent. commission on Collector's every tax so collected by him against a taxable, where such

Also, by

deemed a

cept taxes

ing unpaid

extin

make pay

a month.

commission.

County Constable ap

lector.

OF THE LEVY COURT.

tax exceeds five dollars, and twenty per cent. on every tax so collected by him against a taxable where the same is five dollars or less.

Whenever a person holding the office of county constable pointed Col- shall be appointed collector of delinquent taxes, he shall be obliged to qualify as such collector, and perform the duties of said office of collector of delinquent taxes, under the penalty of forfeiting his office of constable.

Receiver of
Taxes to de-

to Comptroller.

SECTION 9. That on the first day of January in every liver receipt year the said Receiver of Taxes shall deliver to the Compbooks, etc., troller hereinafter mentioned, the receipt books mentioned in Section 7 aforesaid, with the blank receipts and all the stubs; and on the first day of May, 1892, and yearly thereComptroller after, the collectors aforesaid shall deliver to the said Comptroller the receipt books heretofore issued to them with the serve receipt remaining blank receipts and all stubs. The said CompNew receipt troller shall examine and preserve all the said books. For nished for the taxes not extinguished, as aforesaid, on the first day of May other similar receipt books shall be furnished the collectors.

to examine

and pre

books.

books fur

taxes not ex

tinguished on May 1.

Duplicate receipts, how and

stamped.

SECTION IO. That upon the personal application of any taxable whose tax has been paid, a duplicate receipt shall when given, be given for his or her taxes upon its being shown that the receipt for such taxes has been lost, mislaid or destroyed, or in the possession of some person unknown to the applicant, or if known, who refuses to deliver the same; such receipt and its corresponding stub shall be plainly stamped with the word "duplicate."

Penalty for

Receiver of

lent receipts.

SECTION II. That if any receiver of taxes or collector, as Taxes give aforesaid, shall give a receipt for an extinguished tax, or ing fraudu fraudulently antedate or postdate any tax receipt, or use any other fraud in giving the same, he shall be deemed guilty of a misdemeanor, and shall be fined one hundred dollars, and further shall forfeit and pay one hundred dollars to any person who will sue therefor.

Duties of

the Trustees

SECTION 12. That the Trustees of the Poor shall on or of the Poor. before the first day of June, A. D. 1891, and on or before the first Tuesday of March, in every year thereafter, certify to the Levy Court Commissioners the sum necessary for the maintenance of the almshouse; which sum, if approved by the said commissioners, shall be obtained by a rate laid

OF THE LEVY COURT.

for that purpose, otherwise said commissioners shall themselves fix a rate.

to audit ac

The Comptroller hereinafter mentioned shall audit the Comptroller accounts of said Trustees of the Poor at least once in every counts of the three months.

Trustees of the Poor.

missioners to

warrants to

Taxes.

SECTION 13. That the Road Commissioners of the several Road Comhundreds shall, on or before the first day of June, 1891, and certify rate yearly thereafter, certify to the said Receiver of Taxes the and issue rate per centum on the assessment lists of their respective Receiver of hundreds necessary for the maintenance of the roads, and issue their warrants to the said Receiver of Taxes to collect the same. Any orders issued by road commissioners for the Orders; how payment of labor on, or for the material furnished for the paid. roads shall be accepted by the Receiver of Taxes in payment of road taxes. He shall keep an account with the road Account commissioners of each hundred, and his official bond shall Commis apply to all his transactions with them. The provisions of sioners. Section 8, aforesaid, relating to delinquent taxes, shall Comptroller apply to road taxes. The accounts between the said Re-counts beceiver of Taxes and said Road Commissioners shall be audited by the Comptroller hereinafter mentioned at such Taxes and times and places designated by him, not less than three times missioners. each year.

with Road

to audit ac

tween Re

ceiver of

Road Com

Poor funds

whom and

SECTION 14. That all funds in the hands of the present County and County Treasurer and Treasurer of the Poor shall be trans- transferred. ferred to the County Treasurer appointed under this act, within five days after he shall have been appointed and shall have qualified, and all balances of taxes as settled and Balances of determined by the present Levy Court, as due from the taxes; to County Collectors shall be paid to the said last mentioned when paid. County Treasurer within twenty days after his appointment. Upon default in such transfers or payments the said Levy Default to Court shall have full power and authority to proceed on the pay over. official bonds of such treasurers and collectors; and in case of full payment aforesaid as certified by the Comptroller, the said Levy Court or their attorney, shall have authority to and shall satisfy the said official bonds.

Treasurer to

SECTION 15. That all moneys received as aforesaid and County all moneys received from other sources, and all taxes re-deposit all ceived, shall be deposited by the County Treasurer in the moneys, Farmers' Bank either at Wilmington, or New Castle, to his when. credit as County Treasurer; the deposits of taxes and all

where and

Governor to

appoint within ten days a

tions.

Term of office.

Term of office.

OF THE LEVY COURT.'

other moneys that may come into his hands, as County Treasurer, shall be made within three days after his receiving the

same.

SECTION 16. That the Governor shall, within ten days after the passage of this act, appoint a competent person, Comptroller who shall be a resident freeholder in New Castle County, to Qualifica the office of County Comptroller, 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 the month of January, Election of A. D. 1893, or until his successor be duly qualified. That Comptroller at the general election in the year A. D. 1892, and at the general election in each and every fourth year thereafter, there shall be voted for and elected by the voters of New Castle county, qualified to vote for members of the General Assembly, a person, being a resident freeholder as aforesaid, to fill the office of County Comptroller. The person so elected as aforesaid, shall hold office for the term of four years, commencing on the first Tuesday in January next succeeding his election, or until his successor shall be duly qualified. Any Comptroller appointed or elected Comptroller under the provisions of this act shall, before entering upon the duties of his office, give bond to the State of Delaware with one or more sureties, to be approved by the Associate Judge of the Superior Court of the State of Delaware resident in New Castle county, in the sum of ten thousand Condition. dollars, conditioned for the faithful performance of the duties of the said office, and such bond shall have attached thereto a warrant for the confession of judgment thereon. Such bond and warrant shall be forthwith transmitted by Clerk of the the said Judge to the Clerk of the Peace of New Castle Peace. county, to be by him recorded and safely kept. It shall be the duty of said Clerk of the Peace whenever, in his judgClerk of the ment the public interest demands, or whenever the County tering judg. Treasurer or the Levy Court Commissioners, or a majority ment, etc. of them shall so request, to cause judgment to be entered

Bond of $10,000.

Warrant.

To be re

corded by

Duties of

Peace in en

on said bond in the Superior Court in and for New Castle Governor to county. In case of the death, resignation, or refusal to act, fill vacancy or inability to give bond, as aforesaid, of any person ap

pointed Comptroller as aforesaid, or whenever a vacancy shall occur in said office from any cause, the Governor shall appoint a competent person to act as County Comptroller during the residue of the term in which such vacancy shall happen, and such person so appointed shall be subject to all

OF THE LEVY COURT.

Comptroller

the provisions of law respecting said office. Every person Oath of who shall be appointed or elected to the office of County Comptroller shall, before entering upon the duties of his office, take and subscribe 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 his office with fidelity.

powers of

payment of

to verify ac

Clerk of the

SECTION 17. That it shall be the duty of the County Duties and Comptroller to audit all the accounts of the said Levy Court Comptroller Commissioners and countersign all warrants drawn by order of said Commissioners for the payment of money. No money Orders for shall be paid out of the Treasury for county purposes except money by on warrants drawn by order of the Levy Court Commis- Treasurer. sioners signed by the President of the Levy Court and countersigned by the Comptroller, as provided hereafter in this section; provided, however, that interest coupons on the bonded debt of the county, and orders drawn by the Clerk of the Peace and the Prothonotary for fees of witnesses and jurors, shall be paid on presentation; and provided further, that orders drawn by the Clerk of the Peace con- Comptroller cerning the laying out of roads shall be countersigned by the counts of Comptroller before payment. After the adjournment of the Peace and Court of General Sessions of the Peace and the Superior ProthonoCourt, the Comptroller shall verify the accounts of the tain cases. Clerk of the Peace and Prothonotary touching witness and Orders for juror fees. All orders for the use of the Trustees of the Poor shall be drawn by their chairman and countersigned Poor counby the Comptroller. He shall also, at least once in every Comptroller month inspect the books and accounts of the Receiver of To audit acTaxes and County Treasurer and audit the same and report County the result of such audit to the Levy Court Commissioners. Treasurer Such audits shall be made at the office of said Receiver of ceiver of Taxes and County Treasurer. He shall also at least once in To inspect every month, inspect all books and accounts of the Collectors and audit acof Delinquent Taxes and audit the same and report the result Collectors. thereof to the said Levy Court Commissioners. It shall be Duty of the duty of said collectors to present themselves to the Comptroller, at his office, with all their books and accounts for his inspection, at such time in each month as said Comptroller may designate. He shall also keep a book or books To keep of accounts, in which shall be entered all items of ex-counts, etc. penditure; all warrants drawn; to whom made payable, and for what particular work or other cause; all written contracts made by said Levy Court Commissioners shall be

use of Trustees of the

tersigned by

counts of

and Re

Taxes.

counts of

Collectors.

books of ac

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