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OF ASSESSORS AND COLLECTORS.

tion to be

Appropria- county to Cape Henlopen City for the present and current made at first year of eighteen hundred and ninety-one, at the first session

held by them after the passage of this act whether said sesCourt of Sus- sion shall be a regular or special one.

Passed at Dover, May 6, 1891.

session of the Levy

sex county.

CHAPTER 30.

OF ASSESSORS.
AN ACT in relation to Assessors.

Sections o and 10 of

of Vol. 14, Laws of Del

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

SECTION 1. That Section 9 and Section 10 of an act enChapter 371 tili

371 titled “An act in relation to the duties of Assessors and

Del. the Levy Courts in the several counties of this State," passed aware, re- April 9, 1873, and being Chapter 371 of Volume 14 Laws of

Delaware be and the same are hereby repealed and made null and void.

Passed at Dover, May 13, 1891.

CHAPTER 31.

OF COLLECTORS.

AN ACT in relation to Collectors.
Be it enacted by the Senate and House of Representatives

of the State of Delaware in General Assembly met: Chapter 372 SECTION 1. That an act entitled, “An act in relation to of Delaware the collection of taxes in this State," passed April 10th,

1873, and being Chapter 372 of Volume 14, Laws of Delaware, be and the same is hereby amended by striking out all

Vol. 14 Laws

amended,

OF COLLECTORS.

of Kent and

counties to give notice

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to receive

of Section 1, of said act, and inserting in lieu thereof the Collectors following, viz: “SECTION 1. That hereafter it shall be the Sussex duty of the collector of taxes in each hundred or collection ou district in Kent and Sussex counties in this State, within of readiness thirty days after he shall have received his duplicate list, taxes, and to give public notice by advertisement posted in ten or more time of sitof the most public places in such hundred or collection dis- ting, 8 trict, stating in such notices the place of residence, or of business of such collector, and his readiness to receive taxes, and it shall also be the duty of each collector as aforesaid, to sit at least three days, and at least five hours in eacli day, at some convenient and suitable place or places in his hundred or collection district, in the inonth of January or February in each year, for the purpose of receiving taxes, and he shall give not less than ten days public notice posted in ten or more of the most public places in his hundred or collection district, of the times and places where he will sit for the purpose aforesaid.

It shall be the further duty of the said collector of taxes Collectors to to sit for the purpose of receiving taxes, with the regis- istrar and trar and board of registration in his collection district, in all cases where there is but one registrar or board of registra-in tion in his collection district, and in case where his collec-ceive taxes. tion district embraces more than one election district, then and in such case, said collector shall sit for the purpose of receiving taxes during the sittings of the registrars and boards of registration in his collection district, at such suitable and convenient place or places in his collection district as he shall designate by public notice posted in ten Notice of or more of the most public places in his collection district, place of at least five days before the first sitting of said registrars."

SECTION 2. That in the publication of the laws of this How printed session of the Legislature, the said act shall be printed as' hereby amended.

Passed at Dover, May 15, 1891.

sit with reg.

board of registration in his hun. dred to re

time and

sitting

in laws.

OF COLLECTORS.

CHAPTER 32.

OF COLLECTORS.
AN ACT in relation to the Collection of Taxes in this State.-Amended.

Chap. 372, Vol. 14, amended.

counties to give notice

to receive

place and

Be it enacted by the Senate and House of Representatives

of the State of Delaware in General Assembly met: Collectors SECTION 1. That hereafter it shall be the duty of the colSussex and lector of taxes in each hundred or collection district in Kent

like and Sussex counties in this State, within thirty days after he

diness shall have received his duplicate list, to give public notice taxes, and by advertisement posted in ten or more of the most public time of sit. places in such hundred or collection district, stating in such ting, wc.

notices the place of residence, or of business of such collector, and his readiness to receive taxes, and it shall also be the duty of each collector as aforesaid, to sit at least three days, and at least five hours in each day at some convenient and suitable place or places in his hundred or collection district, in the month of January or February in each year, for the purpose of receiving taxes, and he shall give not less than ten days public notice posted in ten or more of the most public places in his hundred or collection district, of the

times and places where he will sit for the purpose aforesaid. Collectors to It shall be the further duty of the said collector of taxes istrar and to sit for the purpose of receiving taxes, with the registrar,

ration and board of registration in his collection district, in all in his hun cases where there is but one registrar or board of registraceive taxes. tion in his collection district, and in case where his collec

tion district embraces more than one election district, then and in such case, said collector shall sit for the purpose of receiving taxes during the sittings of the registrars and boards of registration in his collection district, at such suit

able and convenient place or places in his collection district Notice of as he shall designate by public notice posted in ten or more place of of the most public places in his collection district, at least

five days before the first sitting of said registrars. Notice SECTION 2. That the notices required to be given in Secsufficient de. tion i of this act by the collector aforesaid, shall be deemed

of and taken to be sufficient demand upon taxables for the pay

ment of taxes standing against them on the collector's dupli

sit with rega

sitting

mand for

payment of

taxes.

OF COLLECTORS.

cate of the several hundreds and collection districts of this State. Such notices given as aforesaid shall be considered a performance and full discharge of the duty of the collectors aforesaid to make deniand for taxes; and they shall not be required thereafter to make further demand on any taxable for said taxes as a condition precedent to the employment of legal process, as now provided by law for the collection of taxes.

of seal upon

SECTION 3. That the Levy Court of each county shall Seal. cause to be procured a seal for each hundred or collection district in their respective counties, for the use of the collectors in the county, at least one inch in diameter, with the name of the hundred, collection district, and county engraved thereon. It shall be the duty of the collector of Impression county taxes to give receipt for taxes received, and in ad-rece dition to his signature, to make the impression of the seal of the hundred or collection district for which he is collector upon all receipts given by him for county rates. The Levy Seal, when Court of the respective counties shall deliver to the collectors delivered. of the hundreds or collection districts the seal of the hundred or collection district for which they are respectively appointed at the same time the duplicate is delivered to himn. Collector to He shall have the custody of the seal during the term he shall remain in office, and upon going out of office he shall and shall dedeliver the seal to the Levy Court; and if the collector shall same to the violate any of the provisions of this section he shall be guilty upon going of a misdemeanor, and, upon conviction thereof by indictment, he shall forfeit and pay a fine of not less than ten nor this section more than twenty dollars in each case, besides the cost of meanor. prosecution; and in default of payment he shall be im- Penalty. prisoned not less than thirty nor more than sixty days in each case.

have custody of seal

out of office. Violation of

Fine. Imprisonment.

SECTION 4. That if any collector shall use or perinit said Misdeseal to be used for the purpose of making the impression collector to upon any receipt, or other instrument, which may be illegally the seay. used by the holder, or any other person, for the purpose of showing or evidencing his right to vote, such collector shall be guilty of a misdemeanor, and, upon conviction thereof by indictment, he shall forfeit and pay a fine of not less than Fine. one hundred dollars nor more than two hundred dollars for every impression so made, beside cost of prosecution; and in default of payinent thereof he shall be imprisoned not less imprisonthan three months nor more than six months in each case.

meanor for

illegally use the seal.

ment.

OF THE TREASURER OF THE POOR.

use of seal.

pa

Counter feiting

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Fraudulent SECTION 5. That if any person other than a collector

shall procure said seal and use the same upon any paper or instrument, used or intended to be as the acknowledging the receipt of any tax, (the possession of any such receipt or instrument shall be evidence) or shall knowingly use any paper so fraudulently made after the same was made, or if any person shall counterfeit any such seal, or shall procure the counterfeiting of any such seal, or shall use any such seal so counterfeited after the same was made, or use, or circulate, or have in possession knowingly any paper, or other instrument impressed with any such counterfeit seal, he shall be deemed guilty of felony, and, upon conviction thereof by indictment, shall forfeit and pay a fine of not less than one hundred dollars nor more than three hundred dollars for

every such offense, beside cost of prosecution; and in default Imprison- of payment thereof shall be imprisoned not less than three

months nor more than one year in each case.

samel, or Shin,

session

Felony.

Fine.

ment.

CHAPTER 33.

Office of
Treasurer of

New Castle

ished.

OF THE TREASURER OF THE POOR.
AN ACT in relation to the Treasurer of the Poor of New Castle County.

Be it enacted by the Senate and House of Representatives

of the State of Delaware in General Assembly met: Office of of SECTION 1. That the office of Treasurer of the Poor in the Poor of New Castle county be and the same is hereby abolished; County abol- provided however, that the official bond of the present

Treasurer shall continue in full force and effect for any His bond breach thereof, and until he shall have paid over all inoneys

in his hands, as Treasurer of the Poor, to the County. Treas

urer and Receiver of Taxes of New Castle county, as required paid over. by Section 14 of an act passed at the present session of the

Legislature, entitled “An act in relation to the Levy Court of New Castle county," and a neglect to pay over such moneys, as aforesaid, shall be a breach of his official bond.

Passed at Dover, May 14, 1891.

continued until all moneys in hand are

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