tracts by Commis Comptroller OF THE LEVY COURT. Written con- deposited in his custody, and he shall enter all such conLevy Court tracts upon his books. And it shall be the duty of said Sioners de Comptroller before countersigning any warrant, to inquire posited with into and carefully investigate the transaction in relation to Duty of which any such warrant shall have been drawn; and to Comptroller this end he shall have power to issue summons and compel the attendance of witnesses; and the production of books and papers pertinent to the said transaction; to administer oaths and affirmations; and ascertain the truth of the transaction so to be inquired into. in respect to warrants. All bills to be marked "correct" troller. All bills shall, before allowance by said Levy Court Commissioners, be audited and marked "correct" by the said - Comptroller, and no bill shall be passed by the said Levy In case of re- Court Commissioners without such endorsement. In case fusal to the Comptroller shall refuse to allow any item of expenditure, or to countersign any warrant, or to endorse any bill, transmitted as aforesaid, he shall forthwith transmit to the Levy Court countersign warrant rea son to be to Levy Court. Majority may overrule. Duty of when over Commissioners his reasons therefor in writing, which shall thereupon be duly considered, and if this action shall be overruled by a vote of a majority of the Levy Court Commissioners, it shall be the duty of the said Comptroller to Comptroller allow the expenditure or countersign the warrant or endorse ruled. the bill, in conformity with the judgment of the said Commissioners expressed as aforesaid, in which case he shall be exonorated from any responsibility in the premises. The Receiver of Taxes and County Treasurer shall not disburse any moneys upon warrants drawn by order of said Levy paid by Re- Court Commissioners except such warrants shall have been duly signed by the President of the Levy Court, and countersigned by the Comptroller. Form of warrants ceiver of Taxes and County Contracts for al labor merchan etc., to be when cost SECTION 18. That for all work and labor hereafter required to be done, and all merchandise, tools, implements dise, tools, and machinery to be furnished or had and used by or for furnished, account of the county, where the cost in any particular exceeds $500 case will probably exceed the sum of five hundred dollars, to be given the Levy Court Commissioners shall publicly invite sealed proposals to proposals for the doing of such work, and the furnishing of bidder. such merchandise, tools, implements, and machinery, and give the contract to the lowest bidder or bidders; provided security for that the said commissioners may require of such bidder or farther bidders security for the faithful performance of such contract. the lowest May require faithful per formance. SECTION 19. That the rooms in the County Courthouse now occupied by the Levy Court, shall, on and after the first OF THE LEVY COURT. Court Com County Re ceiver of County Tuesday in January, A. D. 1893, be for the use of the Levy Place of sitCourt Commissioners to be elected under this act, and the ting of Levy rooms now occupied by the present County Treasurer shall missioners. be for the use of the County Comptroller and Receiver of Office of Taxes and County Treasurer, provided for by this act, from Comptroller and after the date of their appointment. The Levy Court ander Commissioners shall provide for the County Comptroller, Taxes and Receiver of Taxes and County Treasurer the necessary Treasurer. records, books, cases, stationery and seals for the use of Levy Court their respective offices. And it shall also be the duty of the sioners to said Levy Court Commissioners to furnish the said Receiver provide neof Taxes and the Collectors of Delinquent Taxes, with new cords, books, seals of a design to be adopted by the said Levy Court Com- Seals. missioners, and such seals shall be delivered unto the said. Receiver of Taxes on or before the twenty-fifth day of June, A. D. 1891. Commis cessary re etc. Comptroller SECTION 20. Any County Comptroller appointed or elec- County ted under the provisions of this act may be removed from may be reoffice by the Superior Court of the State of Delaware, in moved, how. and for New Castle county, after trial and conviction upon charges of willful neglect or malfeasance in office. cies in office Any vacancy occasioned by removal from office of any How vacanCounty Comptroller under the provisions of this section shall of Comp be filled by appointment of the Governor for the residue of troller may the unexpired term. be filled. The annual salary of the Receiver of Taxes and County Salaries. Treasurer shall be four thousand dollars, and the annual salary of the County Comptroller shall be two thousand dollars, and the said salaries shall be paid quarterly. sel. assistance. SECTION 21. That the said Levy Court Commissioners Legal counshall have authority to employ legal counsel. Whenever the County Comptroller shall need clerical assistance in the per- Clerical formance of the duties of his office, he shall apply to the Levy Court Commissioners, and if they deem it necessary they may authorize such employment. Judge to ap mittee to in counts and SECTION 22. That in the month of December in each Associate year it shall be the duty of the Associate Judge of the point comSuperior Court, resident in the County of New Castle, to ap- spect acpoint a committee of three freeholders of New Castle county, who shall inspect the books and accounts of the County Comptroller and Receiver of Taxes and County Treasurer and make report under oath, to the said Judge, who shall of report. OF THE LEVY COURT. Publication cause the same to be published once each week for three weeks in two of the daily newspapers of the city of Wilmington at the expense of the county, and the said comCompensa mittee shall receive as compensation for their services the mittee. sum of five dollars for each day in which they shall be actually engaged in such duty. tion of com Comptrol ler, Receiver County The County Comptroller and the Receiver of Taxes and of Taxes and County Treasurer shall, during the said month, make a genTreasurer to eral statement, showing the receipts, disbursements and make state- appropriations, together with the bonded indebtedness of New Castle county, which statement shall be verified by Statement their respective affidavits, and shall be published in two of the daily newspapers of the city of Wilmington. ment. published. Duties of SECTION 23. That from and after the passage of this act, in relation it shall be the duty of the several constables in the county to licenses. of New Castle, to do and perform the several matters and things required by Chapter 18, Vol. 15, Delaware Laws, to be done and performed by the collectors of taxes, in relation to licenses. Official bonds ex accounts are SECTION 24. That nothing in this act shall be construed tended until so as to vacate, annul or invalidate any official bond heretosettled. fore given by any officer whose term of office is herein vacated and ended, either as to the principal or any surety therein, but the same shall have full force and effect and may be proceeded upon by the Levy Court Commissioners for any violations of the conditions thereof until all the accounts of said officer, and all the business of his said office shall be finally and satisfactorily settled with the proper officers as is designated under the provisions of this act. Inconsistent laws re pealed. SECTION 25. That all laws or parts of laws inconsistent with or supplied by this act are hereby repealed. Passed at Dover, April 28, 1891. OF THE LEVY COURT. CHAPTER 27. OF THE LEVY COURT. AN ACT in relation to the Levy Court of Kent County. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: labor and nished bidder. SECTION I. For all work and labor hereafter to be done Contract for and for all materials to be furnished in the erection or repair material furof any building belonging to Kent county, and of any county let public bridge or causeway in said county, when the cost in out to lowest any particular case will probably exceed the sum of one hundred dollars, sealed proposals shall be invited for the doing of such work, and the furnishing of such materials, and the contract shall be let out to the lowest bidder, or bidders for the same; provided however, that bond with suffi- Bond for cient security may be required to be given for the faithful formance of performance of the contract. faithful per contract. of five resi dred. Levy Court sioner to SECTION 2. Upon complaint made in writing by five Complaint residents of any hundred in Kent county to the levy court dents of huncommissioner for said hundred, that any road or part of a road in said hundred is not properly worked or attended to by the overseer of said road, or that the money appropriated therefor is being wasted or improperly expended, it Duty of shall be the duty of the said levy court commissioner Commisimmediately to visit the road or part of a road so complained visit the road of, and if in his judgment, such complaint be well founded, complained it shall be his duty at once to forward said complaint to the president of the Levy Court, and the said president, shall at Duty of once appoint three of the levy court commissioners to view Levy Court said road, and if upon such view, and such further investiga- committee tion of the matters and things complained of, as to them may and investi seem just and proper, the said commissioners shall decide the gate concharge to be well founded, they may either remove the said overseer from his office and appoint an overseer in his place, or may make such other order in the premises as may be required to put such roåd in proper order and condition, and to stop the waste or improper expenditure complained of. Upon the removal of any overseer for the causes aforesaid, it shall be the duty of the overseer so removed, to deliver president of to appoint to view road plaints, etc. Upon removal of overseer, failure to de and pay over money. OF THE LEVY COURT. forthwith to his successor in office, the warrant issued to his him, and also to pay over to said successor all money in his duty. hands as road overseer. And a failure to do so within ten Penalty for days after his successor shall be appointed shall be deemed a liver warrant misdemeanor, and upon conviction thereof by indictment he shall forfeit and pay a fine of not less than twenty nor more than three hundred dollars, together with the costs of prosecution. And, if in the judgment of said commissioners, any overseer shall have willfully wasted or misused any of the money appropriated for said road, they shall notify the county treasurer thereof, and the said county treasurer shall thereupon demand of such overseer the amount of money so willfully wasted or misused, and upon the failure of the said overseer to pay the same for twenty days after such demand, it shall be the duty of the county treasurer to bring suit in his name as county treasurer, to recover the same, for the use of the county before any justice of the peace in Kent county, or if the amount should exceed the jurisdiction of justices of the peace then in the Superior Court. County Treasurer to demand money wasted or misused. Suit. Fraudulent receipts. Refusal to give tax receipts. Penalty. Removal of SECTION 3. If any collector of taxes for Kent county shall give a receipt for an extinguished tax, or shall fraudulently antedate or postdate any tax receipt given by him, or shall give a receipt for any tax which has not in fact been paid, or practice any fraud whatsoever in giving any tax receipt, or shall refuse to give a receipt to any taxable who may offer or tender to said collector the amount of the county, road and poor tax assessed against him, he shall be deemed guilty of a of a misdemeanor, and upon conviction thereof by indictment, shall forfeit and pay a fine of one hundred dollars, together with the costs of the prosecution, and shall also be liable to pay one hundred dollars to any person who may sue therefor before any justice of the peace in Kent county. SECTION 4. The Levy Court of Kent county shall have from office. power at any time to remove from office any collector of taxes, who shall from any cause whatsoever, fail or neglect faithfully and diligently to perform the duties of his office. And the conviction of a collector of any of the offenses mentioned in the next preceding section shall be a sufficient cause for the Levy Court to remove such collector from office. Upon the removal from office of any collector of Collectors. taxes for Kent county, for any cause whatsoever, his official Upon remova! of |