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or shall deliver or disclose any list, statement, or return which, in the opinion of the assessor, is false or fraudulent, that it shall be the duty of every assessor to ascertain and assess, and by all lawful means to inform himself of the amount of tax justly due from every such individual, association of persons, firm, or cor. poration, and for this purpose shall have authority to summon such person or persons, or any other person or persons he may deem proper, to appear before him and produce any books or papers, and answer, under oath or affirmation, respecting any objects liable to taxation as aforesaid. And in case of such fraudu.

lent or false return being made, the said assessor shall add fifty Additional per centum to the tax imposed. And all such assessors shall tax in case have power to administer oaths or affirmations and take evidence

in all cases required by the administration of this law with which they are charged; and any perjury therein shall be punished in like manner as other perjuries are by the laws of this State. And the oath or affirmation required from any firm may be taken by any member thereof, and in case of a corporation, by the president, treasurer, or cashier thereof.

SECTION 29. That it shall be the duty of the said assessors to

transmit duplicates of the said assessments, in which the names transmitted of the persons, associations, firms and corporations liable to

taxation under this act shall be alphabetically arranged, with their respective residences or places of business, within thirty days after the same are required by law to be made, unto the State Treasurer.

SECTION 30. That for their services the said assessors shall receive a compensation of five dollars per diem for every day in which they shall be actually engaged in the duties of their office, and also their expenses for stationery in their office and blanks

requisite for the performance of their duties under this act. assessor of And the assessor for New Castle county shall, in addition, be New Castle allowed the sum of five hundred dollars per annum for clerk clerk hire. hire. And their accounts shall be verified by oath or affirmation,

and audited by the State Treasurer and paid by him quarterly.

Duplicates of the Assessors to be


Compensation of Assessors.



State Trea

SECTION 31. That the State Treasurer shall hear and detersurer to hear mine appeals from the assessments of the Assessors of State Tax, appeals

and for that purpose shall give public notice, by advertisements printed in one or more newspapers of the respective county of

the time and place in the several counties when (and where] he will How often hear appeals. Such appeals shall be heard in each county at least

once in every three months; and the State Treasurer shall have authority to correct and adjust all assessments under this act,

from the assessment. Notice.




and shall interrogate, on oath or affirmation, which he is hereby authorized to administer, any person making application for Power. allowance, deduction, or discharge from any tax, and may hear other testimony thereon; and shall add thereto such proper assessments as may have been omitted. And in case any tax or penalties shall have been improperly assessed and collected from any person, association, firm or corporation under this act, before their appeal could be heard by the State Treasurer, he may make to such person, association, firm or corporation an allowance therefor to the amount of the tax improperly collected, and such allowance may be paid by the State Treasurer or deducted from the next quarterly or annual tax assessed to such person, association, firm, or corporation.

COLLECTION. SECTION 32. All taxes imposed by this act shall be paid to all taxes the State Treasurer, who shall, immediately upon the passage of to be paid this act, give additional bond to the State in the penal sum of Treasurer. fifty thousand dollars, with sureties approved by the Governor, Additional with the same condition as is prescribed by Section 11 of Chapter 24 of the Revised Statutes of this State, with warrant of attor. ney to confess judgment thereon. The said obligation shall be recorded by the Secretary of State in the executive register and be kept on file in his office. A certified copy shall be forth with transmitted to the State Auditor of Accounts, and said copy or said record, or a copy thereof, shall be evidence. The said obligation shall be proceeded on by direction of the General Assembly, or the Governor.

SECTION 33. It shall be the duty of the State Treasurer, When State immediately upon receiving the duplicates of assessment of shall protaxes from the said assessors, to proceed to collect the same, and collect for that purpose, in the month of May of each year, he shall appoint one or more persons well qualified, and resident in the point oue county for which they are appointed, and the State Treasurer sball, from time to time, deliver to them a certified list and state. ment, or duplicate, in writing, of the taxes to be by them collected, and the names of the parties liable to pay the same, to them a alphabetically arranged, and shall endorse, over his own signature, upon such certified statement, the warrant of each such collector, setting forth his full name, and the hundred or hundreds in and for which he is authorized to collect the said tax.

SECTION 34. The State Treasurer shall be responsible for the Responsifaithful execution of the warrant issued as aforesaid, and for the Fires are money thereby authorized to be collected, and shall require of each collector so appointed, before he acts as such, to become



or more Collectors for each county.

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in office of Collector.

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 SECTION 35. If any collector sball die, remove from the county,

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.

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 bis 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.

SECTION 37. The State Treasurer, and the collectors to be by 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.

SECTION 38. Every collector appointed under this act shall pectors thall 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.

Duties of deceased Collector devolve on

or trator.

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SECTION 39. Each said collector on receiving, from time to Collectors to time, from the State Treasurer the certified lists and statements of Sive dupli. the 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.

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 a association, firm, or corporation shall neglect to pay their taxes Blectingets

. 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 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.

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 waary salary, annually, the sum of eight hundred and fifty dollars. Each collector shall be allowed by the State Treasurer in settlemert of his accounts, as compensation for collecting the taxes committed to him for collection, a commission of two and onehalf


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,





[NOTE.— The Supplement here next published directs the foregoing act to be published as' annended, 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.


Secretary of State.]



Ser. 1. Time for returos may be extended.

2. Places to be appointed to receive taxes.
3. Sec. 23 of original act amended.
4. Sec. 24 of original act amended.

SEC. 5. Liability of officers for taxes.

6. Sec. 41 of original act a mended.
7. Publication of act as amended.

Time for re

be extended

Places to be

A Supplement to the act entitleil, An Act Providing Revenue for this

State," passed at Dover, April 8, 1869.
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 toros mama 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.

SECTION 2. The State Treasurer shall appoint one or more receive taxes 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 3. That Section 23 of the act to which this is a sup. plement be amended by striking out the word " January," wherever it occurs in said section, and inserting in lieu thereof the word “ October.''

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


SECTION 5. That in case any of the taxes imposed by the said Liability of

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.

Section 23 of original act amended

Section 24 of


fficers for xes,

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