OF THE CITY OF WILMINGTON. Sec. 15, Chap. 177, Vol. 24 amended Fixing amount tion to Board missioners of City of Wil mington CHAPTER 204. OF THE CITY OF WILMINGTON. AN ACT to amend Chapter 177, Volume 24, Laws of Delaware, entitled "An Act to Alter and Re-establish the Statutes Relating to the City of Wilmington." Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, (with the concurrence of two-thirds of all the members elected to each House): Section 1. That Section 15, Chapter 177, Volume 24, Laws of Delaware, being an amendment to Section 31, Chapter 207, Volume 17, Laws of Delaware, be, and the same is, hereby amended by inserting between the word "annum" in the eighteenth and nineteenth lines thereof, and the word "such" in the nineteenth line thereof the following words, to wit: "Provided, however, that the amount which shall be of appropria- appropriated to the Board of Water Commissioners on of Water Com- or before the first day of June A. D. 1913, for the next fiscal year, July 1st, 1913, to June 30, 1914, and on or before the first day of June, A. D. 1914, for the next fiscal year July 1st, 1914, to June 30, 1915, shall not be less than amount equivalent to sixty per centum of the aggregate of all the rents, incomes, receipts, revenues and moneys collected by the Board of Water Commissioners for the fiscal year immediately preceding the year when said appropriation is made, the object being to compel an appropriation to the Board of Water Commissioners of an amount based upon the amount collected by the said Board during the fiscal year immediately preceding the appropriation, and for a period of only two years from the date this Act becomes operative." Approved March 26, A. D. 1913. OF THE CITY OF WILMINGTON. CHAPTER 205. OF THE CITY OF WILMINGTON. AN ACT to Alter and Re-establish the Statutes Relating to the City of Wilmington. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House thereof concurring herein): 207, Vol. 17 Section 1. That Section 80, Chapter 207, Volume 17, Sec. 80, Chap. Laws of Delaware, be and the same is hereby amended amended by inserting in said Section 80, between the word "companies" in the tenth line of said Section, and the word "Every" in the eighteenth line of said Section, the following, viz: sessing public rations in City "All street railway lines, all gas mains, all electric Manner of aslight poles and wires, all telephone or telegraph poles service corpoand wires, all poles and wires used in transmitting heat, of Wilmington light or power, all pipes, conduits, wires or other underground construction, used as electric light, telephone or telegraph lines, or in transmitting electric light, heat or power, and all pipes or conduits used in carrying water, located on the public streets in the City of Wilmington or on private property not otherwise taxed, excepting those now exempted from taxation by law, shall be assessed in the following manner: each mile of (a) All street railways shall be assessed per mile for Assessment for each mile or fraction thereof of single track within the track City of Wilmington, but such assessment shall not be less than Eighteen Thousand Dollars and not more than Twenty Thousand Dollars per mile. Assessment on gas mains Assessment on wires and poles for electric lights OF THE CITY OF WILMINGTON. (b) All gas mains in actual use, located in the streets of the City of Wilmington shall be assessed per mile or fraction thereof, for each mile of the streets used, but such assessment shall not be less than Four Thousand Dollars and not more than Four Thousand and Five Hundred Dollars per mile. (c) All electric light, telephone or telegraph poles and overhead used wires overhead, used as electric light, telephone or telegraph lines, located in the streets of the City of Wilmington shall be assessed per mile or fraction thereof, for each mile of the streets used, but such assessment shall not be less than Six Thousand and Six Hundred Dollars and not more than Seven Thousand Three Hundred Dollars per mile. Assessment on (d) All poles, wires, or other overhead construction, poles &c. trans- used in transmitting heat, light or power, located in the heat and power streets of the City of Wilmington, shall be assessed per mile or fraction thereof for each mile of the streets used, but such assessment shall not be less than Four Thousand Dollars and not more than Four Thousand Four Hundred Dollars per mile. Assessment on undergraund conduits Assessment on underground pipes or conduits (e) All telephone, telegraph or electric light underground conduits, or wires, pipes, conduits or other underground construction used in transmitting heat, light or power, located in the streets of the City of Wilmington, shall be assessed per mile or fraction thereof, for each mile of the streets of the City used, but such assessment shall not be less than Four Thousand Dollars and not more than Four Thousand Four Hundred Dollars per mile. (f) All underground pipes or conduits used in carrying water, located in the streets of the City of Wilmington, shall be assessed per mile or fraction thereof, for OF THE CITY OF WILMINGTON. each mile of the streets of the City used, but such assessment shall not be less than Four Thousand Dollars and not more than Four Thousand Four Hundred Dollars per mile. Any light company which uses the same system or No double materials for furnishing heat, light and power shall not assessment be doubly assessed on the same construction. A The assessment shall not be made against both the owner and the operators of the street railways, gas mains, electric light, heat, light and power, telephone or telegraph lines and water pipes mentioned in this Section. ment to be filed of the Council Every person, firm, association or corporation owning Form of stateor operating any street railway, gas mains, electric light, with Clerk heat and power, telephone or telegraph lines, and water pipes in the City of Wilmington, mentioned in this section, shall on or before the first day of April of each and every year, file with the Clerk of the Council of the said City of Wilmington a sworn statement which shall set out the following: (1) In the case of every such person, firm, association or corporation owning or operating any street railway, setting forth the total mileage of single tracks of every such company within the limits of the City of Wilmington. (2) In the case of every such person, firm, association or corporation owning or operating any telegraph, telephone, gas, water, electric light, or heat and power business, system, or plant, shall state the total number of miles of the streets of the City of Wilmington used by every such person, firm, association or corporation, overhead and underground, in its said business. Details of the assessment Tax maps to be prepared by essment, Revision and Appeals to aid in assessing OF THE CITY OF WILMINGTON. (3) In case of an individual, firm or association transacting any such business, said statement shall be verified by the oath or affirmation of any one of the persons, owning or operating the same; and in the case of every corporation owning or operating any such business, said statement shall be verified by the oath or affirmation of the Treasurer of every such corporation. Said taxes shall be due and payable to The Mayor and Council of Wilmington annually at the same time that the city and school taxes due said city are payable, and shall be subject to the same rebates, deductions, discounts, allowances and penalties as are now or hereafter may be provided by law in reference to such city and school taxes. The assessment of real estate shall be made according to a certain rate in and upon every hundred dollars of the estimated value of the property assessed, if sold for cash, and so prorata. All assessments upon real estate shall be so made as to show separately the valuation of the improvements upon and the total valuation of the property assessed, and such property shall be described with such particularity as will enable it to be clearly identified, and the name of the owner, or last owner or reputed owner shall be given, if known. Such name shall be regarded as an aid to identify such property, but a mistake in the name of the owner, last known owner or reputed owner, or the absence of name, shall not effect the validity of the assessment or any tax based thereon. The Board of Assessment, Revision and Appeals shall Board of Ass- make or cause to be made, so soon as practicable, maps of all the real estate in the City, to be known as tax maps, and such other records as may be necessary, which shall be used as the basis of assessment of real estate. Said maps and records shall, so far as possible, show all things necessary to enable adequate assessments to be made. |
