OF ASSESSORS. Property of charitable Association exempt from CHAPTER 46. OF ASSESSORS. AN ACT to exempt certain lands and tenements of all non-sectarian, charitable Young Women's Christian Associations, from taxation for County purposes. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That lands and tenements of the value of Young Wom- Twenty-five Thousand dollars owned by any corporation or en's Christian association maintained by charity in this State, which are used wholly or in part by non-sectarian, Charitable Young Women's Christian Associations, shall be and the same are hereby declared to be exempt from all taxes, assessments, burdens or impositions for County purposes. taxation. Section 2. All Acts or parts of Acts inconsistent herewith. are hereby repealed. Approved, March 9, A. D. 1905. OF ASSESSORS. CHAPTER 47. OF ASSESSORS. AN ACT to exempt certain lands and tenements of all Charitable Day Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: charitable Day from taxation. Section I. That the lands and tenements to the value of Property of Twenty-five thousand dollars owned by any corporation or Nurseries for association maintained by charity in this State, and used Babies exempt wholly or in part as Day Nurseries for Babies, shall be and the same are hereby declared to be exempt from all taxes, assessments, burdens or impositions whatsoever for county purposes. Section 2. All Acts or parts of Acts inconsistent herewith are hereby repealed. Approved, March 9, A. D. 1905. OF ASSESSORS. Chapter 282, Volume 22, amended, making salary monthly. AN ACT to Amend Chapter 282, Volume 22, Laws of Delaware, in Relation to Assessors. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 2 of Chapter 282, Volume 22, Laws of Delaware be and the same is hereby amended by striking out the word "quarterly" in the fifth line of said Section and inserting in lieu thereof the word "monthly." Section 2. That all acts or parts of acts inconsistent with this Act be and the same are hereby repealed. Approved, March 30, A. D. 1905. Preamble. Preamble. Preamble, CHAPTER 49. OF ASSESSORS. AN ACT to change the time of making assessments in Kent County, returning of same to the Levy Court, to change the time of appeals and of issuing duplicate and warrants to collectors. Whereas under the law, assessments are required to be made before the first day of January of the year in which said assessments are applicable, and Whereas many changes of property and of residence are made on or about January of each year, and Whereas having said assessments made before the said first day of January in any year is not and cannot be a correct OF ASSESSORS. assessment of the property and persons of the Districts which it purports to represent, on account of said removals and changes, therefore Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: be made be Sec. I. That on and after the passage of this Act Assessment to it shall be lawful for the Assessors elected at any regular tween Jan. 1st election held in Kent County for the election of State and and Feb. 15th. County officers, or appointed under existing laws, to make the general and annual assessments for County purposes between the first day of January and the fifteenth day of February in every year to which such assessment is applicable for the purpose of County taxes for that year. Sec. 2. Every assessor shall complete the assessment of his District by the fifteenth day of February, and within five days thereafter post in five of the most public places in Notice of. the Districts an alphabetical list of the names of persons assessed in that District, with the separate sums of their Real, Personal and Capitation amounts, and their Aggregate: and at the same time and place he shall give notice that he will attend at some public place in said District on the first Mon- When to hear day in March next ensuing from 10 o'clock A. M. till 5 make correco'clock P. M. to hear appeals, correct errors therein, and to assess persons or property omitted. appeals and tions. Sec. 3. The term District as herein used shall be taken Assessment disto mean the whole Representative District, irrespective of the trict, what is. number of Election Districts therein it shall be construed to be one Assessment District, and the alphabetical list thereof shall include the whole of said District. March. Sec. 4. Each assessor shall return his assessment to Returned to Levy Court 2nd the Levy Court on the Second Tuesday in March and shall Tuesday in attend the Court on that day, and on such other days as the Levy Court may require, under a penalty of Twenty dollars to be recovered by Indictment. Court of Ap Sec. 5. The Levy Court of Kent County shall sit as a Levy Court, Court of Appeals on the second Tuesday in March in every peals, when. year, and on such other days and times in said Month as it shall be necessary to adjourn to; and shall have all the powers to deliver du plicate of assessment,when. OF ASSESSORS. and perform all the duties under this Act as now by law proClerk of Peace vided. The said Levy Court shall on the first Tuesday in May in every year, cause to be issued to the collector of each District a duplicate of the assessment of the District of which he is collector, transcribed and certified by the Clerk of the Peace, with a warrant thereto annexed. Confined to Sec. 6. This Act shall be applicable to Kent County only. Sec. 7. All Acts or parts of Acts inconsistent herewith, are hereby repealed. Approved, March 16, A. D. 1905. |