give bond. Form. CONCERNING THE PUBLIC REVENUE. Collectors to bound in an obligation unto him as State Treasurer, with two sureties to be approved by the State Treasurer, in a penalty double the supposed amount of tax to be collected by such collector, in the year for which he is appointed, with condition, "That if the above bounden shall well and faithfully execute his said office of collector, and account for and pay unto the State Treasurer, or to his order, or to his successor in office, all money which he shall receive and collect under any law now in force, or which may hereafter be enacted, at such times as the law shall direct, then the said obligation to be void, otherwise to remain in full force and effect." To this obligation there shall be annexed a warrant of attorney to confess judgment thereon. The said bonds shall be filed and kept in the office of the State Treasurer, and shall be proceeded on at the instance of the State Treasurer. Vacancies Collector. SECTION 35. If any collector shall die, remove from the county, in office of resign, or become, from any cause, incapable of executing his duties, the State Treasurer shall have power to appoint a collector in his place. But the State Treasurer shall, before such appointment, give notice to the sureties of the former collector, and one of them, if he offer sufficient sureties, shall be appointed for the remainder of the said term. The liability of the former collector, or of his sureties, shall not be affected by such appointment. Duties of deceased Collector devolve on SECTION 36. Upon the death of a collector, while his warrant is in force, the authority to execute it shall devolve upon his executors or administrators, subject to the power of the State his executor Treasurer to appoint another in lieu of the deceased; and in case of such appointment it shall be the duty of the executors or administrators of the deceased to surrender the warrant and duplicate which were in his hands. or administrator. Process of and Collectors to collect tax. SECTION 37. The State Treasurer, and the collectors to be by Treasurer him appointed, and the executors and administrators of such collectors for the collection of the taxes imposed by this act, shall have all the powers to enforce the payment of taxes granted to collectors of taxes by Chapter 12 of the Revised Code, or may sue for and recover the same in an action of debt or in any other form of action. When Collectors shall pay to Trea SECTION 38. Every collector appointed under this act shall pay to the State Treasurer, on the first day of each month, the surer taxes taxes by him collected during the preceding month, and at the end of the term for which he was appointed shall pay over to the State Treasurer the whole amount for which he is liable as such collector. collected. CONCERNING THE PUBLIC REVENUE. cate receipts for lists of taxes. SECTION 39. Each said collector on receiving, from time to Collectors to time, from the State Treasurer the certified lists and statements of give duplithe taxes committed to him for collection, shall transmit duplicate receipts therefor unto the State Treasurer and the State Auditor, exhibiting the aggregate amount of taxes in the said certified list and statement or duplicate to be by him collected. And all such certified lists and statements shall be open to the inspection of any citizen. taxes place where received. SECTION 40. Each said collector shall, within ten days after Notice that receiving from the State Treasurer as aforesaid the certified lists due, and the and statements of taxes to be collected as aforesaid, give notice time and by advertisement published in one or two newspapers of the they will be county wherein he resides, and also by handbills posted in ten or more of the most public places in each hundred for which he shall be collector, that the said taxes have become due and paya ble, and state the time and place* within such county where he or his deputy will attend to receive the same; which time shall not be less than ten days after such notification. And if any person, Persons aeassociation, firm, or corporation shall neglect to pay their taxes pay taxes. as aforesaid, for more than ten days after the time so appointed, it shall be the duty of the collector or his deputy to issue to such person, association, firm, or corporation a notice, to be left Additional at their usual place of business, or be sent by mail, demanding notice. payment of said taxes, stating the amount thereof, with a fee of twenty cents for the issue of such notice and four cents for each mile necessarily traveled in serving the same. And if such person, association, firm, or corporation shall not pay the taxes so demanded, and the fee of twenty cents and mileage as aforesaid, within ten days after the service or sending by mail of such notice, it shall be the duty of such collector to collect the said Additional taxes and fee and mileage together with a penalty of ten per centum additional upon the amount. tax. Treasurer's SECTION 41. The State Treasurer shall receive for the perform- Increase of ance of his duties under this act, and in addition to his present salary, annually, the sum of eight hundred and fifty dollars. Each collector shall be allowed by the State Treasurer in settlement of his accounts, as compensation for collecting the taxes committed to him for collection, a commission of two and one- Compensahalf per cent. on the amount collected; Provided, that in all tion of cases when the commissions aforesaid will exceed one thousand* dollars, the collector shall, instead of commissions, be paid a salary of one thousand dollars in lieu of commissions, one-fourth part of which shall be allowed to such collector by the State Treasurer in settlement of his accounts quarterly. Passed at Dover, April 8, 1869. 3 *See section 2 and 6 of supplement to this act, page 376, Collectors. CONCERNING THE PUBLIC REVENUE. [NOTE-The Supplement here next published directs the foregoing act to be published as amended, and the act has been so published where words and sentences are directed to be stricken out of the different sections and others inserted, but the additional provisions enacted which could not be inserted without forming new sections, will be found in the Supplement, the said supplement not giving the Secretary of State the power to change the numbering of the sections. CUSTIS W. WRIGHT, Secretary of State.] Time for re be extended. CHAPTER 391. OF THE REVENUE OF THE STATE. SEC. 1. Time for returns may be extended. SEC. 5. Liability of officers for taxes. A Supplement to the act entitled, An Act Providing Revenue for this Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: SECTION 1. That in case the returns required to be made on turns may the first day of July next after the passage of the act to which this is a supplement cannot be properly made by that time, the State Treasurer may extend the time for making such returns and the payment of the tax due on said day until the first day of October next thereafter. Places to be SECTION 2. The State Treasurer shall appoint one or more appointed to places in each hundred where the collector will meet the persons subject to tax under the provisions of the act to which this is a supplement, to receive the taxes to be by him collected. Section 23 of amended. SECTION 3. That Section 23 of the act to which this is a suporiginal act plement be amended by striking out the word "January," wherever it occurs in said section, and inserting in lieu thereof the word "October." Section 24 of SECTION 4. That Section 24 of said act be amended by striking original act out the word "January" and inserting in lieu thereof the word "September." amended. Liability of fficers for xes. SECTION 5. That in case any of the taxes imposed by the said act cannot be collected by the State Treasurer and the collectors by him appointed, such officers shall not be liable for the same, provided they shall have used due diligence for the collec tion of said taxes. CONCERNING THE PUBLIC REVENUE. original act SECTION 6. That Section 41 of said act be amended by striking section 41 of out the words "six hundred," wherever they occur in said section, amended. and inserting in lieu thereof the words "one thousand." of act as SECTION 7. The Secretary of State shall, in the publication of Publication the laws of this State, publish the act to which this is a supple- amended. ment as altered and amended by this act. An Act Taxing Railroad and Canal Companies in this State. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, That all railroad and canal companies incorporated under the laws of this State, and doing business within the State, or which may hereafter be incorporated in this State, shall, on the first day of January next after the passage of this act, and on the first day of January in each and every year thereafter, in addition to the taxes now imposed upon such companies by the laws of this Amount of State, pay to the State Treasurer, for the use of the State, a tax tax. of three per centum upon the net earnings or income received by eras said railroad or canal company, from all sources, during the preceding year: Provided that where the line of railroad or canal Proviso. belonging to any company liable to the said tax lies partly in this State and partly in an adjoining State or States, the part or share of such net earnings or income of such company only shall be subject to the said tax, as will be in that proportion to the Return. CONCERNING THE PUBLIC REVENUE. whole net earnings or income of such company which the length of said road or canal within the limits of this State bears to the whole length of such road or canal. SECTION 2. And be it further enacted as aforesaid, That the president or treasurer of every company subject to the tax imposed by the first section of this act shall, upon the first day of January next, or within thirty days thereafter, and on the firstday of January in each and every year thereafter, or within thirty days from such times, furnish to the Treasurer of this State a full statement, in writing, showing the net earnings or income of such company from all sources during the preceding year, and shall verify such statement by his oath or affirmation, made and subscribed before some person who according to the laws of the State where such oath or affirmation is made is authorized to administer the same; and shall forthwith pay over unto the Treasurer of this State the tax for which the said company is liable under the first section of this act. And in case the president or treasurer of any railroad or canal company liable to the said tax shall neglect or refuse to furnish the statement of net earnings of said company, as aforesaid, verified as aforesaid, to the Treasurer of this State, for a period of ten days Neglect to after the same should have been furnished according to the promake return visions of this section, or shall refuse or neglect to pay over to the State Treasurer the tax aforesaid for a period of ten days. after the same shall become due and payable, it shall be the duty of the State Treasurer, and he is hereby authorized and required to estimate, from the best information he can obtain, and assess surer to as the amount of tax due from such company uuder Section 1 of this act; and to issue his warrant, with a duplicate of such assessment annexed, to any collector of State taxes, authorizing and directing such collector to collect the said tax out of any property, real or personal, belonging to such company so in default within twenty days from the date of such warrant. And Warrant to any collector to whom such warrant is directed shall have the same powers for collecting the tax mentioned in the duplicate accompanying the said warrant that by the laws of this State are conferred upon the collectors of county taxes for the collection of county rates and levies. and pay tax. State Trea sess amount County Collector. Power of Tax on SECTION 3. And be it further enacted as aforesaid, That in locomotives, addition to the tax upon net earnings or income provided for in cars, freight the first section of this act, every railroad company incorporated passenger cars, and trucks. by this State, and doing business in this State, shall pay to the State Treasurer, for the use of the State, on the first day of January next, or within thirty days thereafter, and on the first day of January in each and every year thereafter, or within thirty |