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OF THE LEVY COURT.

on taxes paid before

cent. added

of Decem

Delinquent

tors.

give ten

SECTION 8. That on all taxes paid before the first day of Abatement September there shall be an abatement of five per cent.; ono all paid before the first day of November there shall be an first day of

-- September. 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.

Five per ing, the said duplicates with the taxes that have been paid, tem 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 hereinbefore ber. provided for, and who shall have all the powers now con- Pax Cullec ferred by law upon the collectors of county taxes.

Such Collectors shall give bond in double the amount of Bondor 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 beep Receiver of Taxes and County Treasurer, be placed in the liands 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

adjoining 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 taxes; and he shall also give the same notice by handbills ofattende posted 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 ing unpaid" as to such the authority of the collector shall continue until on May 1, the first day of Septeinber, 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 a 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"

in a news

city of Wil.

the times and places

Also, by

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make pay

a month.

commission.

OF THE LEVY COURT.

lector.

Taxes to de

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. County Con. 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 pen

alty of forfeiting his office of constable. Receiver of SECTION 9. That on the first day of January in every liver receipt year the said Receiver of Taxes shall deliver to the Compto Comp..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 Compand pre.ne troller the receipt books heretofore issued to them with the

le receipt reinaining 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 taxes not ex- May other similar receipt books shall be furnished the colon May 1. lectors.

troller.

aid, with of May, 1992; to the saidwith the

books.

books fur

receipts,

when given how stamped.

Duplicate SECTION 10. That upon the personal application of any how and taxable whose tax has been paid, a duplicate receipt shall

ven, 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."

Receiver o

Penalty tor SECTION 11. That if any receiver of taxes or collector, as Taxes giro aforesaid, shall give a receipt for an extinguished tax, or ing fraud... 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 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

the Trustecs

OF THE LEVY COURT.

to audit accounts of the Trustees of the Poor.

missioners to

and issue warrants to

Taxes,

ioners.

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

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

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 avad rate per centum on the assessment lists of their respective Receiver of hundreds necessary for the inaintenance 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

û with Road commissioners of each hundred, and his official bond shall Commisapply to all his transactions with them. The provisions of sior 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 wiele audited by the Comptroller hereinafter mentioned at such Taxes and times and places designated by him, not less than three times missioners. each year.

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; toe 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.

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SECTION 15. That all moneys received as aforesaid and County all inoneys received from other sources, and all taxes re-Tec 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

Treasurer to deposit all

where and

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.

appoint

Term of office,

office.

Comptroller $10,000.

Governor to SECTION 16. That the Governor shall, within ten days within ten 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 tions.

created. The person su 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. N. 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 aforeTerm of said, 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 Bond of duly qualified. Any Comptroller appointed or elected

ller 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 resi

dent 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 Warrant. thereto a warrant for the confession of judgment thereon. To be re. Such bond and warrant shall be forthwith transmitted by Clerk of the the said Judge to the Clerk of the Peace of New Castle

county, to be by him recorded and safely kept. It shall be Duties of the duty of said Clerk of the Peace whenever, in his judg

the ment the public interest demands, or whenever the County tering judg. Treasurer or the Levy Court Commissioners, or a inajority

of them shall so request, to cause judgment to be entered

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, ill 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

corded by

Peace.

Clerk of the
Peace in en

ment, etc.

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.

payment of

Clerk of the
Peace and

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

to verify accerning the laying out of roads shall be countersigned by the counts of Comptroller before payment. After the adjournment of the 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 coun: by 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 Cou 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. Taxes and County Treasurer. He shall also at least once in Toi 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

1 Collectors. 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

ise of Trustees of the

tersigned by

counts of

To inspect

books of ac.

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