What affidavits resident in ASSESSORS. CHAP. 10. CHAP. 320, VOL. 16. - hundred, county, and State of Delaware." The said asshall be rejected. sessor shall reject all affidavits taken before any other person save himself, and the affidavits so taken by the said assessor as aforesaid, shall be by him returned to the Clerk of the Peace of the county, and shall be by him filed and preserved in his office. Where filed. Penalty for ne assessor. SEC. 4. That if any assessor shall refuse or omit to place upon the assessment glect of duty of the name of any person who shall appear before him at the time specified in the notice aforesaid and apply to be assessed, and prove his right to be placed upon the assessment in the manner provided in section [3] three of this act, or if any assessor shall knowingly place upon such assessment any fictitious name, or the name of any person not at the time resident in the hundred or assessment district, he shall be guilty of a misdemeanor, aud, upon conviction thereof, shall be fined for every such offense not less than one hundred dollars nor more than five hundred dollars. Misdemeanor. Fine. In case of inability to attend SEC 5. That in the case of the inability of any assessor, from sickness or otherthe assessor shall wise, to attend at the time and place specified in the notices required to be given by appoint another the second section of this act, for the purpose of correcting errors in his assessment day. Levy Court not to take names from list. and adding thereto the name of any person omitted therefrom as aforesaid, he shali appoint some other day when he will attend for that purpose, and shall give notice thereof in the same manner as provided in said second section. SEC. 6. That it shall not be lawful for the Levy Court in either of the counties of this State, or any member thereof, to take from the assessment returned to the said Levy Court by any assessor, the name of any person legally appearing thereon; Not to add to list. nor shall it be lawful for such Levy Court, or any member thereof, to add Proviso, personal to any assessment returned as aforesaid the name of any person, unless the application. party himself personally appears before the Levy Court, accompanied by some reForm of affidavit spectable freeholder of the county, who shall make oath or affirmation in the form pre Clerk of the Peace authorized to take oath. Unlawful to accept certain applications. Questions to affiant. Rejection. Judges of respectability. Proviso. scribed in Section 3 of this Act, said oath or affirmation shall be made in open court before the Clerk of the Peace, who alone is authorized to take an oath or affirmation for that purpose, and it shall be unlawful for the Levy Court to accept the oath or affirmation of any one taken before any other person than the Clerk of the Peace of the county in which the party applies for assessment; and an application made in any other manner than prescribed above, shall be refused. It shall be lawful for the Levy Court to propound to the affiant such questions as they may deem proper concerning his knowledge of the applicant, and if he should refuse to answer, they may reject the said oath or affirmation, and further that the Levy Court shall be the judges of the respectability of the affiant, and may reject the affidavit or affirmation of any person upon that ground: Provided, that persons regularly assessed in any hundred may, as under existing law, be transferred to any other hundred in the same county. Every member of the Levy Court of either of the counties of this State who shall violate the provisions of this Section shall be guilty of a misdemeanor, and, upon conviction thereof, shall forfeit and pay a fine of not less than one hundred dollars, nor more than five hundred dollars for every glect of duty of such offense. If the Clerk of the Peace shall neglect to place on the collector's duplicate for any hundred any name which may have been on the assessor's list for said hundred, delivered by the assessor to the Clerk of the Peace, he shall forfeit and pay to the person whose name shall have been so omitted the sum of ten dollars. Proceedings shall be before any Justice of the Peace, and the proceedings shall be in the same form as in actions Violation of this section a misdemeanor. Fine. Penalty for ne Clerk of the before Justices of Peace. Form. OF ASSESSORS. CHAP. 10. ADDITIONAL ACTS. for debt, and the assessor may be summoned as witness in said case and compelled to exhibit the certificate of assessment from the Clerk of the Peace. SEC. 7. That if any person shall procure or cause to be placed upon the assessment in any hundred or assessment district the name of any person not entitled to be assessed in said hundred or assessment district, or shall knowingly procure or cause to be placed A misdemeanor thereon any fictitious or fraudulent name, such person so offending shall be guilty of a to place fraudmisdemeanor, and upon conviction thereof shall forfeit and pay a fine, not less than one hundred dollars nor more than five hundred dollars for every such offense. ulent names upon assessment. Fine. SEC. 8. That if any person making any affidavit required under any provisions of this Act shall swear falsely, or make a false affirmation, he shall be guilty of the crime of Perjury. perjury and shall be subject to the punishment prescribed for perjury under the laws of this State. Name of [SEC. 9. That it shall not be lawful for any assessor or any Levy Court, upon the per- Re-enacted by sec. 2, chap. 567, sonal application of any one or otherwise to place upon the assessment in any hundred vol. Iy. the name of any person who, having failed to pay the county tax assessed against him or her for the preceeding year, was returned and allowed as a delinquent until after the ex- delinquent piration of the twelve months from the time such allowance as delinquent was made by assessment for the Levy Court. omitted from 12 months. SEC. 10. That it shall be the duty of the Clerk of the Peace of each of the counties of Certified list of delinquents to this State to certify, under his hand and official seal, and deliver to the sheriff of his county be delivered to in the month of August, an alphabetical list for each of the hundreds of his county of the Sheriff by Clerk delinquent list so made and returned by the collector at the March session of the Levy Court in the year of holding the general election. ] Passed at Dover, April 9, 1873. Amended at Dover, April 8, 1881. CHAPTER 566, VOL. 19, LAWS OF DELAWARE. AN ACT TO PROVIDE FOR AN ANNUAL ASSESSMENT FOR WILMING- of the Peace. Wilmington to SECTION 1. That in the year of our Lord 1893, and in each and every year there. Assessors of after, it shall be the duty of the several county assessors of the several districts of the make a general *NOTE -The Act amending this Act, being Chapter 567, Section 2, of Volume 19, Laws of Delaware, provides that this amendment shall not apply to New Castle county. CHAPTER 567,* VOL. 19, LAWS OF DElaware, * # * # * AN ACT IN RELATION TO THE COLLECTION OF TAXES IN KENT AND SUSSEX COUNTIES. SECTION 1. SEC. 2 and that Section 9 and Section 10 of the act entitled, "An Act in relation to the duties of assessors and of the Levy Courts in the several counties of this State," passed at Dover, April 9, 1873, and being Chapter 371, of Volume 14, Laws of Delaware, are hereby re-enacted and made valid and of full force and effect. Provided, however, that this Section shall not apply to New Castle county. 3. That all Acts and parts of Acts inconsistent with this Act are hereby repealed. Passed at Dover, March 23, 1803. assessment annually. Proviso. Compensation including cost of street books. OF THE VALUATION OF PROPERTY. CHAPTER 11. City of Wilmington, Wilmington hundred, New Castle county, to make a general assessment of all persons and taxable property in their respective districts. SEC. 2. That from and after the passage of this act the compensation or salary of the assessors of Wilmington hundred shall be eight hundred dollars per year, payable quarterly by the Levy Court Commissioners of New Castle county. Said compensation shall include the cost of making street books and all other duties of the said assessors under the laws of this State. Passed at Dover, May 2, 1893. CHAPTER XI. Assessable property. Exception. OF THE VALUATION OF PROPERTY. SEC. 1. Assessable property; exceptions; ex- 2. General assessments of personalty 3. Annual assessments of persons and property, omitted, &c. SEC. 3. Changes of property. Improvement added annually. 4. Assessments conclusive. Act relating to taxes for county and municipal purposes. SECTION 1. All real and personal property, not belonging to this State, or the United States, or any county, church, religious society, college or school, or to any corporation for charitable uses, Chap. 16, vol. 15. shall be liable to taxation and assessment for public purposes. [ProCertain legacies vided, that legacies for religious, charitable and educational purposes, shall not be subject to taxation.] exempt from taxation. Exemptions. General assessments. from 1853. Provided always, that provisions necessary for the use and consumption of the owner and his family for the year, (not including live stock), farming utensils, the working tools of mechanics, or manufacturers, constantly employed in their business, the implements of a person's trade, or profession, stock on hand of a manufacturer or tradesman, household furniture other than plate, grain and other produce of land, wearing apparel, ready money, goods, wares and merchandise imported, and vessels trading from any part of this State, shall be exempted from assessment. * * * SEC. 2. A general assessment of persons and personal property in each county shall stand and be acted on for four years, and shall be Each four years made so as to be returned on the first Tuesday of February, eighteen hundred and fifty-three, and every fourth year thereafter; and a general assessment of the real property shall stand and be Chap. 394.vol. 13. acted on for [four] years, and shall be made so as to be returned at Of real property the time aforesaid and every [fourth] year thereafter. each four years. Annual assess SEC. 3. Provided always, that each assessor shall annually assess ments; what of the persons of those liable, who have arrived at twenty-one years of age since the preceding assessment, or who have come to reside in in the hundred, or have been before omitted, and the personal OF THE VALUATION OF PROPERTY. CHAP. 11. CHAP. 241, VOL. 18. property of all such, new leases taken by lessees of houses in cities or other towns, or places, new ground rents, any real property before omitted, and personal property acquired by bequest. [And Chap. 322,vol.16. provided farther, that each assessor shall annually add to the as- Permanent imsessment of each parcel of real estate in cities, towns and vil-provement of lages, the value of auy buildings or structures of a permanent char- added annually. acter, which may have been erected therein, since the last general assessment of real estate.] He shall also certify and return all descents, alienations and changes of ownership of real estate; and the person who, by the assessment list, as the same shall be made from such returns, shall appear to have become the owner, shall be assessed with the value thereof then in force. certain property Changes. SEC. 4. The return of the assessors in the different hundreds in Assessments the State, with such corrections as the levy court shall make, shall conclusive. be a part of the assessment list of said hundred, and shall be conclusive. CHAPTER 241, VOL. 18, LAWS OF Delaware. AN ACT RELATING TO TAXES FOR COUNTY AND PURPOSES. MUNICIPAL taxation. SECTION 1. That all the real estate of "The Philadelphia, Wilmington and Balti- Railroads shall more Railroad Company" and of all other railroad corporations within this State, exbe subject to County and cepting nevertheless such real estate of each of the said corporations as shall be in- municipal cluded within the limits of the rights of way, or road beds of their respective lines of railroad, shall be subject to taxation and assessment for county and municipal purposes in the same manner as other like property of individuals is subject thereto for like purposes, any provisions of any existing law or laws to the contrary notwithstanding; Provided, however, that any building erected in whole or in part within the limits of any such right of way or roadbed shall not by reason of the exception herein made be exempted from assessment and taxation, although the land upon which building shall be wholly, or in part, located, is by this act expressly exempted therefrom. Passed at Dover, March 31, 1887. OF COLLECTORS. CHAPTER 12. CHAPTER XII. OF COLLECTORS. Term of office. Bond. 7. Collector to pay the COUNTY taxes in 8. These payments may be anticipated; 9. Collectors to take Two receipts; and 10. To account in MARCH. 11. If taxes are not paid in ten days, 12. Sale of tenant's property for taxes. Sale of timber or grass. Sale of land. 14. Return of sale; deed; surplus. SECTION 1. A collector of taxes shall hold his office for the term of one year. SEC. 2. Before his appointment shall be deemed complete, he shall give bond to the State of Delaware, with at least two sureties, being freeholders of the county, to be approved by the Levy Court, in a penalty to be determined by said court, and to be, as nearly as can be ascertained, double the amount which such collector is required to collect, with condition as follows, viz: hundred The condition of the above obligation is such, that if the above boundbeing collector of in county, shall faithfully and diligently collect all the rates and taxes which he shall, according to the duplicate and warrant to be issued to him as such collector, be required to collect, and all taxes whatever which shall be committed to him for collection, and shall pay the amount of all such rates and taxes, excepting only so far as allowances shall be made to him by the Levy Court for delinquencies, commissions or otherwise, to the officers authorized by law to receive the same, in the manner and within the times prescribed by law, or legally appointed by the Levy Court of said county for that purpose; and furthermore, if the saidshall perform the duties of his office of collector as aforesaid, in all things, with fidelity, then the above obligation shall be void. To the said bond there shall be subjoined a warrant of attorney to confess judgment thereon, and the said bond and warrant shall be joint and serveral. |