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though such other lien or liens may be of prior date to the tax lien.
In all cases where any real estate is liable for payment when owners of taxes and the owner or owners of the same, are unknown or cannot be found or ascertained, such real estate or so much thereof as is necessary to pay the taxes, costs, and expenses, may be levied upon and sold by the collector of taxes at public auction to the highest bidder after notice has been given of the levy, of the amount of the taxes, and of the time and place of sale, in some newspaper published in New Castle County at least once a week for the space of three weeks, and copies of the said notice have been posted in at least five public places in said City for the same period. The collector of taxes shall, in addition to the foregoing, cause notice of the levy, of the amount of the taxes, and of the time and place of sale, to be given to such of the owners as can be found in the State at least twenty days previous to the day of sale, and the notice herein provided for shall be left with the tenant in possession, if there be one, or if there is none, then posted upon the premises. No entry upon the land or premises by the collector of taxes shall be deemed necessary, but the collector of taxes in all cases of the sales of real estate shall make a return of all his proceedings to the Council at the next regular meeting after such sale. Any surplus of money remaining shall be returned to the owner or person entitled to receive it. If no owner or person entitled to receive the same can be found by the collector of taxes, he shall de Disposition of liver such surplus of money to the Council, who shall sale if owners hold the same subject to the call of the owner thereof. The deed of any real estate, or any interest therein, sold for the payment of taxes shall be made and executed by said collector of taxes and shall vest in the purchaser, Deed of reale subject to the right of redemption hereinafter provided, all the estate, right and title the owner thereof had in
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deem same within two years by
and to such real estate at the time said taxes were as
sessed and laid, free from any interest or encumbrance Owner of real thereon. The owner of any real estate sold for taxes, tazes may re- his heirs, assigns, or devises, or any person having an in
terest therein, may redeem the same upon repaying to additional the purchaser the amount paid therefor, with twenty-five judgment
per centum in addition, within two years after the sale, or within six months after final judgment has been rendered in any suit in which the validity of the sale is in question; provided, said suit be commenced within one year after said sale.
Collector of taxes may bring suit
The collector of taxes may bring suit to recover the amount of any personal or poll tax against the person taxed in an action of debt before any justice of the peace of New Castle County.
May levy and seize personal property
In all cases the collector of taxes may levy and seize personal property for the payment of taxes, and where personal property may be so levied upon and seized, he shall cause a notice thereof and of the time and place of sale to be left at the place of abode of the owner or personally to be given to him, at least five days previous to the appointed time of sale, if such owner have a place of abode in the State. The collector of taxes shall also, in all cases, advertise the same for three successive weeks in a newspaper published in New Castle County, and shall also post notices in five public places in said City at least twenty days previous to the appointed time of sale. If such owner do not pay the amount of tax, and all costs and charges by the time appointed for the sale, the collector of taxes shall sell the same, or enough to pay said tax, costs and charges, at public auction. Any property or surplus of money remaining shall be returned to the owner or person entitled to receive it. If no owner or person entitled to receive the same can be found by the collector of taxes, he shall deliver such
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property or surplus of money to the Council, who shall hold the same subject to the call of the owner thereof. If any person or property taxed in said City removes or is removed into any part of the State before the taxes are collected, the collector of taxes may follow such person or property and seize, levy or collect the taxes with the same power as if not removed.
Any sale of real or personal estate or of any interest therein, liable for the payment of taxes, may be adjourned from time to time.
The Collector of taxes shall have the same right to re- Collector of quire the aid or assistance of any person or persons, in same assistthe performance of his duty, which a sheriff now has by Sheriff law.
The collector of taxes may at any time notify the per- Personal or poll son or corporation by whom any taxable liable for a per- taken from sonal or poll tax is employed that the tax of such employee is due and unpaid and it shall be the duty of such employer to deduct from the wages of such employee the amount of the tax due from such employee and charge the same against him, and if such employer neglect or refuse to comply with such notice within three months from the time of receiving such notice, he shall be personally liable for the taxes of such person so employed Employer may by him and the same may be recovered as provided in be liable this section for the recovery of taxes. When such taxes are held by such employer he shall pay the same to the collector of taxes within thirty days thereafter.
Abatement of taxes
On all taxes paid before the first day of September in the year in which they are due, there shall be an abatement of five per cent.; on all taxes paid after the first day of September and before the first day of December, there shall be an abatement of three per cent. ; on all taxes not paid by the first day of January and paid before the first
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day of February, one per cent. thereof shall be added thereto; on all taxes unpaid on the first day of February and paid before the first day of March, two per cent. thereof shall be added thereto; on all taxes unpaid on the first day of March and paid before the first day of April, three per cent. thereof shall be added thereto; on all taxes unpaid on the first day of April and paid before the first day of May, four per cent. thereof shall be added thereto; on all taxes unpaid on the first day of May and paid before the first day of June, five per cent thereof shall be added thereto; on all taxes unpaid on the first day of June six per cent. thereof shall be added thereto.
Collector to pay over money collccted monthly
Section 21. The collector of taxes shall pay over to the treasurer on the first Monday in every month, and oftener if required by the Council, all moneys collected by him, taking duplicate receipts therefor, one of which he shall forthwith deliver to the president of Council. He shall report to the Council every month at its stated meeting and at such other times as may be required, all payments made to him and by whom made, the amount of uncollected taxes, and such other information as the Council may require and need so as to at all times be fully informed as to the condition of the City tax collections. He shall keep a book of receipts with stubs attached and shall furnish every person paying any tax with a receipt showing the date of payment, the amount paid, and the subject matter of the tax. He shall enter every payment immediately in a book to be kept for the purpose so that at all times the Council and any person interested may be able to know what taxes have been paid and what taxes are unpaid, and in general he shall diligently attend to the collection of taxes and carry out all reasonable directions and orders of the Council, and he and his sureties shall be liable on his bond for the faithful performance of his duties in the collection of
Collector to issue receipts and enter payments
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taxes. On the first Tuesday of May in the year following the year in which a tax has been assessed and laid, Council to the Council shall ascertain from the collector of taxes collected taxes the amount of uncollected taxes so assessed and laid and the persons and property liable for the same, and after a just allowance for errors and delinquencies or otherwise, shall direct the collector of taxes to proceed forthwith to the collection of the same by legal proceedings under the terms of this Act. It shall be the duty of the City solicitor to furnish at all times such legal advice and services assistance to the collector of taxes in the collection of taxes as may be necessary. It shall be the duty of the collector of taxes to settle in full with the Council for all taxes required to be collected by him by the first day of July in the year following his election, and should he day of July fail to then settle, the Council may proceed against him and his sureties for the balance due from him for taxes.
To settle first
The Council shall have power to adopt such measures and rules as it may deem necessary for carrying into effect the powers and duties herein granted, in relation to the assessment and collection of taxes.
Section 22. The treasurer shall, before entering upon Duties of the duties of his office, give bond to the corporation of Treasurer the City in such amount as shall be determined by the Council, and with surety to be approved by it conditioned for the faithful performance of the duties of his office. It shall be his duty to receive and safely keep all moneys and securities belonging to the City, to receive from the collector of taxes all taxes collected by him, to pay upon the appropriation of the Council and orders drawn in pursuance thereof, and not otherwise, out of any moneys belonging to said City, the amounts of such appropriations and orders, to the parties in whose favor they are made. He shall keep an accurate account of all receipts and disbursements of the money of said City,