OF CORPORATIONS.

qualified.

Allotment of

to be elected

The members of said board shall not be members of the city Who discouncil, nor of the Board of Public Education in Wilmington. Immediately after their election, the members of the said Board shall draw lots for their respective terms of office. The said terms. terms to expire in one, two and three years from the day of Duration. their election. The council shall, at its first stated meeting One member in the month of May, A. D. 1878, and in every year thereafter, annually; elect from the citizens, as aforesaid, one member of the Board when. of assessment, revisions and appeals, for the term of three years, and until a successor is elected; Provided that the Proviso. minority of the members of said council shall always be minority of entitled to have and elect one of the members of said Board of lecto the same political party as themselves.

Political

one

member of

board.

how filled.

Should any vacancy occur in the said Board by reason of the Vacancies; death, resignation or refusal to serve of any person or persons so chosen, or by reason of any other cause, such vacancy shall be filled by the city council for the unexpired portion of the term for which such election was or should have been made.

SECTION 2. The said persons so chosen shall, during their term of office as aforesaid, constitute a Board of assessment, revision and appeals for the city of Wilmington. They shall, before entering upon the duties of their office, take an oath or Oath. affirmation to support the Constitution of the United States, and the Constitution of the State of Delaware, and to perform the duties of the office, to which they have been appointed, with fidelity.

may act.

Powers of

assessors

ors.

SECTION 3. The said Board of assessment, revision and appeals for the city of Wilmington, shall consist of three per sons, chosen as aforesaid, a majority of whom shall determine Majority and do any of the acts hereinafter mentioned. They shall exercise a general and supervisory power over the assessors board over and collectors for the city, and shall cause them to make a and collectfaithful, full, fair and complete assessment of all the property in their respective districts liable to taxation, as hereinafter provided. The said Board may adopt such rules and regula- regulating tions as they may deem expedient, to produce fairness, equality assessments. and completeness of assessments, and shall have full power, at any time, to examine the assessments while the assessors and collectors are in progress of making them, and cause them to be conformed to such rules and regulations as the said Board may have adopted, in the premises.

SECTION 4. There shall be elected at the city election, in the year 1877, and in every third year thereafter,

Make rules

city assessors

how.

OF CORPORATIONS.

Election of two assessors and collectors for the city of Wilmington, for and collect the term of three years each; one of whom shall reside in, and ors; when, be voted for and elected, in and for that portion of the city north of Sixth street; the other one in and for that portion of the city which lies south of Sixth street. Whenever a street is named as a boundary, in this section, the centre thereof Assessors to shall be understood. The assessors shall be, also, the collectors of the city for their respective districts, and as such shall give bonds as provided in section 24 of this act. A failure to elect by reason of two or more persons voted for for the office of assessor and collector, having a legal, and at the same time the highest, number of votes for such office, shall be deemed a failure to hold an election as to such officer.

be also col

lectors.

Bond.

Tie vote.

Effect.

Qualifica

tions.

Assessment

to be completed; when.

Taxes to be collected; when.

Out-going

SECTION 5. No person shall be elected an assessor and collector as aforesaid, who shall not have been, for at least six months before his election, the owner of a freehold estate within the said city, the value of which, according to the city assessment made next before his election, shall be, at least, five hundred dollars clear of all incumbrances.

SECTION 6. The city assessment for tax shall be completed by the second day of April of each year, and the taxes collected by the thirty-first day of December in the succeeding year, to which time the authority of an assessor and collector, whose term of office has otherwise expired, may extend for the officer's term purpose of collecting outstanding amounts; and for any amounts remaining upon his duplicate, uncollected, at that time, and not sufficiently accounted for and allowed for errors, delinquencies or otherwise, by the finance committee of the city council,the said assessor and collector and his sureties, may be held accountable upon their bond.

extended;

when.

Liability.

Property exempt from taxation.

SECTION 7. All real estate within the said city shall be assessed, except real estate belonging to the United States, the State of Delaware, New Castle county, or the city of Wilmington, cemeteries and burying grounds, churches and meeting houses belonging to any religious society and used for public worship, real estate owned and used for charitable purposes by the associations known as the "Trustees of the Home for Friendless and Destitute Children in the city of Wilmington," "Home for Aged Women," and "Sisters of Charity," and buildings owned and occupied by fire companies. The assessment of real estate shall be made according to a certain rate in and upon every hundred dollars of the estimated value of Manner of the property assessed, if sold for cash, and so pro rata. The real estate shall be described with sufficient particularity to be

assessing

real estate.

OF CORPORATIONS.

clearly identified, the principal improvements thereon, if any, to be also specified. Real estate, the owner or owners of which cannot be found or ascertained, may be assessed to "Owner Unknown." Every freeman above the age of twentyone years shall be rated for a capitation or poll-tax in addi- Poll tax. tion to the assessments of his real estate, at a capital not exceeding two thousand dollars, nor less than one hundred dollars.

to be deliv

board;

SECTION 8. The assessors and collectors shall complete the Assessment assessment for the said city, in each year, by the second day ered to of April, on or before which day they shall deliver the same when. to the said Board of assessment, revision and appeals for the city of Wilmington. The Board, upon receiving such assessment, shall forthwith examine it, with power to revise, alter or add any assessment, on or before the twentieth day of April, following. After receiving said assessment, the Board shall cause it to be filed in the office of the clerk of the council, who, To be filed thereupon, shall give public notice by advertisements, printed Notice. in two newspapers, and posted in the most public places within the city, that such assessment being completed, is filed in his office for public inspection, and also designating the time appointed by this act for the sitting of said Board for appeals; such notice shall be continued until the time for sitting of said Board for appeals, as aforesaid.

when.

board;

:

Additions to

SECTION 9. On the first day of May, (or if that be Sunday, Sessions of then on the day following,) the said Board shall sit to hear ap- when, how peals from assessments, and shall continue to sit for that purpose for thirty successive days, or for so long as may be necessary to adjudge appeals. Upon appeals, the said Board shall have power to alter any assessments, and to make additional Powers. assessments, and to determine and to do what ever may appertain to justice and right. Appeals may be filed in writing in Appeals. the clerk's office, or made directly to the said Board. No appeal shall be received or heard, or adjudication of appeal made, assessment nor shall the assessment list be altered or added to after the list. tenth day of June; Provided that real estate not assessed by Proviso. the assessors and collectors, may be assessed by the said board, Unassessed at any time before the city election, previous notice of such in- Notice: tended assessment, designating the time at which the same will be made, being given by the said Board in writing to the owner or owners, or if he, she or they be absent from the city, then to the person or persons in possession of the premises, and provided, also, that the said Board at any time before Further the tenth day of August, after the assessments shall be com- Additions to pleted, upon the application of any person who was when.

how given.

proviso. poll list;

OF CORPORATIONS.

residing within the city before the completion of the assessments, and was omitted therefrom, shall rate such persons for a capitation or poll tax, and shall, thereupon, cause his name to be added to the assessment lists. Real estate assessed, or persons rated as herein provided after the completion of the assessments, shall be so assessed or rated upon both the city and school assessments lists. Such real estate or persons being so assessed or rated, shall, thereupon, be liable to pay taxes for the current year at the rate per centum which shall have been determined by the city council, and necessary additions shall be made to the lists provided for in section II of this act. The Assessment assessment books or lists shall be the property of the city, and shall be kept in the office of the clerk of council.

books.

School as

sessment.

SECTION IO. To the end that the sums necessary to be raised for public schools in Wilmington may be assessed and collected by the same proceedings had for collecting the city tax, and as constituting a part of the city tax, the said board shall, as soon as the city assessments shall have been completed, as aforesaid, and before the thirtieth day of June in each year, cause to be made an assessment to be called the school assessment, which shall be made as follows, viz : How made. The assessment of real estate within the city shall be taken from the assessment of real estate on the city assessment, and the assessment of personal estates and persons, to wit, stock, plate, and the rates for capitation or poll taxes shall be transferred from the assessment list of Wilmington hundred standing in the Levy Court of New Castle county for the time then being. It shall be necessary to transfer amounts only, without specification or particulars. No appeals shall be taken from the assessment so made, and there shall be no variation of the assessments transferred; but if there be any person in Wilmington hundred legally liable to be assessed for personal property, or rated for capitation or poll tax not found on the assessment list of Wilmington hundred, the said Board may assess such person for personal property, and rate him for a capitation or poll tax on the school assessment as to law and right shall appertain, giving to such person due notice and opportunity to be heard. The school assessments shall not include the persons or estates of colored persons.

Colored

persons not subject to

school tax.

Board to lay

assessments

before city

council.

SECTION II. The assessments being so settled as aforesaid, the said Board shall, on or before the thirtieth day of June, lay the same before the city council of Wilmington, who shall, Duties and without delay, determine the whole amount of money necescouncil. sary to be raised for the use of the city by taxation during Tax for city the year of said assessment, and shall apportion such amount

powers of

purposes.

OF CORPORATIONS.

among the several persons and estates assessed upon the city assessment, according to a certain rate in and upon every hundred dollars of the said assessment, and so, pro rata. The city council shall, also, at the same time, "include" the sum necessary to be raised for the use of the public schools in said For school city by taxation during the year last aforesaid, and shall purposes apportion such amount among the several persons and estates assessed upon the school assessment, according to a certain rate in and upon every hundred dollars of the said assessment, and so, pro rata; and the amount so apportioned shall be collected under the provisions hereinafter contained, as other city taxes, and shall constitute part of the city taxes within all the provisions of law applicable to the same. The clerk Tax lists: of the council shall, thereupon, immediately make out a correct list for each district of the city, showing the names of persons and estates assessed upon both the aforesaid assessments, with the whole amount of tax laid upon the several persons and estates under the foregoing provisions, and the said lists, with the warrant of the council to collect the Warrant. taxes thereon, being signed by the president of the council and countersigned by the clerk, shall be delivered to the said When deassessors and collectors, respectively, on or before the thirtieth day of June.

how made.

livered.

be given to tax payers.

SECTION 12. At the request of any person paying a tax Tax bills to which has been assessed upon his person or property, the assessor and collector shall make out and deliver to him a bill what to specify. showing, in addition to the amount of tax, how much of it is laid upon his person and personal property as shown by the school assessment list, and how much of it is laid upon his real estate, and if it is laid upon more than one parcel of real estate, then how much of it is laid upon each parcel, describing each parcel according to the description thereof appearing upon the city assessment list. All books and papers filed in Assessment the office of the clerk of the council, touching the assessment, to be open receiving or collection of taxes, shall be open to the inspection of any person interested in the same.

books, &c.,

to inspection.

enjoin fur

SECTION 13. The city council shall have power, by ordi- Council may nance, to enjoin upon the clerk of council and the assessors and ther duties. collectors, any duties in addition to those herein specified, which it shall deem necessary or proper for carrying into [effect] the provisions of this act, and may enforce, by suitable How enpenalties, any duties enjoined by this act, or by such ordinances as aforesaid.

SECTION 14. Upon the delivery to an assessor and collec

forced