CHAPTER 135 - RECEIVER OF TAXES AND COUNTY TREASURER NEW CASTLE COUNTY

AN ACT TO AMEND CHAPTER 45 OF THE REVISED CODE OF DELAWARE, 1915, AS AMENDED, RELATING TO THE COLLECTION OF TAXES IN NEW CASTLE COUNTY, ABOLISHING THE OFFICE OF COLLECTOR OF TAXES FOR EACH HUNDRED WITHIN SAID COUNTY, OUTSIDE OF THE CITY OF WILMINGTON, AND FURTHER DEFINING THE POWERS AND DUTIES OF THE RECEIVER OF TAXES AND COUNTY TREASURER OF SAID COUNTY.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Chapter 45 of the Revised Code of Delaware, 1915, as amended, be and the same is hereby further amended by striking out and repealing all of 1146. Sec. 2; 1147. Sec. 3., as amended by Chapter 81 of Volume 33, Laws of Delaware; 1148. Sec. 4., as amended by Chapter 82 of Volume 33, Laws of Delaware; 1149. Sec. 5; 1150. Sec. 6; 1152. Sec. 8., as amended by Chapter 82 of Volume 33, Laws of Delaware; 1154. Sec. 10., as amended by Chapter 82 of Volume 33, Laws of Delaware; 1155. Sec. 11., as amended by Chapter 92 of Volume 34, and as further amended by Chapter 7 of Volume 35, Laws of Delaware; 1156. Sec. 12, as amended by Chapter 82 of Volume 33, Laws of Delaware; 1167. Sec. 23., as amended by Chapter 82 of Volume 33, Laws of Delaware; 1168. Sec. 24., as amended by Chapter 82 of Volume 33, Laws of Delaware; 1170. Sec. 26., 1170A. Sec. 26A., and 1170B. Sec. 26B., as amended by Chapter 82 of Volume 33, Laws of Delaware; 1171. Sec. 27; 1172. Sec. 28; 1173. Sec. 29; 1176. Sec. 32; 1179. Sec. 35., as amended by Chapter 75 of Volume 35, Laws of Delaware; 1180. Sec. 36; 1181. Sec. 37., as amended by Chapter 83 of Volume 33, Laws of Delaware; 1182. Sec. 38; 1183. Sec. 39; and by inserting in lieu of the hereinbefore named and numbered Sections, hereby stricken out and repealed, as aforesaid, the following new sections:

1146. Sec. 2. The Receiver of Taxes and County Treasurer shall collect all taxes payable to the county, which are assessed and levied within New Castle County, and also all school taxes assessed and levied therein except as otherwise provided by law.

1147. Sec. 3. It shall be the duty of the Levy Court Commissioners to have prepared, from the assessment lists last made as required by law, duplicates of the taxes payable to the county in each and every Hundred of New Castle County for the use of the Receiver of Taxes and County Treasurer on or before the First day of July in every year, and they shall fix the rate of all taxes payable to the County and issue their warrant to the Receiver of Taxes and County Treasurer for the same. The said Receiver of Taxes and County Treasurer may at any time after the duplicates of the assessment lists are delivered to him, prepare the necessary receipts for any or all taxables appearing on said duplicate, omitting the signing and sealing of said receipts so that upon payment of any tax by any taxable, a proper receipt therefor may be furnished without unnecessary delay, which receipt when delivered upon the payment of taxes shall show the amount of the assessment, distinguishing real, personal and capitation assessments, and the rate of taxes payable to the County and the discount or additional percentage as the case may be, on the payments. Each receipt shall have a corresponding stub and the said Receiver of Taxes and County Treasurer shall make the same entries on the stub attached to each receipt as are contained in each receipt.

1148. Sec. 4. The Receiver of Taxes and County Treasurer shall have his office in the County Building in the City of Wilmington, and it shall be his duty to be present, either in person or by deputy, at said office every day, except Sundays, Saturdays and legal holidays, from nine o'clock in the morning until five o'clock in the afternoon, and on every Saturday from nine o'clock in the morning until twelve o'clock noon, for the purpose of receiving taxes payable to the county in each and every Hundred of New Castle County.

The Receiver of Taxes and County Treasurer shall attend, either in person or by deputy, at least four days during the month of July and at least six days during the months of August and September, of every year, at some convenient place or places in each and every Hundred, other than Wilmington Hundred, at such times as may be deemed convenient for the purpose of receiving taxes payable to the county. He shall give notice of such purpose and the time and places by proper advertisements posted in at least five of the most public places in each and every Hundred, other than Wilmington Hundred, and in such other manner as the Levy Court shall authorize and direct.

1149. Sec. 5. In the month of May of each year the Receiver of Taxes and County Treasurer shall deliver to the County Comptroller, the stub mentioned in Section 3 of this Chapter, from all receipts delivered by him to taxables upon the payment of taxes. The County Comptroller shall examine and preserve all of the said stubs.

The books, vouchers and accounts of the Receiver of Taxes and County Treasurer shall be examined, audited and inspected by the Certified Public Accountant appointed under the provisions of Chapter 71, Volume 38, Laws of Delaware.

1150. Sec. 6. The Levy Court Commissioners shall on or before the first day of July in every year, cause to be issued to the Receiver of Taxes and County Treasurer two duplicates of the assessment list of each and every Hundred of New Castle County, other than Wilmington Hundred, and one duplicate for Wilmington Hundred, for all taxes payable to the county and also all school taxes to be collected by said Receiver of Taxes and County Treasurer. The said duplicates shall be certified by the Clerk of the Peace with warrant thereto annexed. Said warrant shall be under the hand of at least a majority of said Commissioners and according to the following form and regulation:

STATE OF DELAWARE

SS:

NEW CASTLE COUNTY

To the Receiver of Taxes and County Treasurer of New Castle County, greeting:

We command you that you collect from the several persons named in the duplicate annexed, for the taxes payable to the county of New Castle for the year ______ the following rate per centum on the amount of their respective assessments, and so pro rata, that is to say, the rate of ____ per Hundred Dollars for the ____ Tax, the rate of ____ per Hundred Dollars for the ____ Tax, and the rate of ____ per Hundred Dollars for the ____ Tax; and if any person named in said duplicate shall not pay the said rates in ten days after you have demanded the same, we command you, in such case, that you levy and make the said rates, or the part thereof remaining unpaid, with lawful costs, in the manner prescribed by law; and if goods or chattels, lands or tenements of such persons cannot be found sufficient to satisfy such rates with costs, in such case, that you take such person and convey him to the common jail and deliver him to the keeper thereof, who is commanded to receive and keep him in safe custody until the rates, with costs, be paid, or such person be legally discharged. And we further command you, that you pay the amount, which, according to this warrant and the annexed duplicate, you are required to collect, in the manner and within the time appointed by law in this behalf. Hereof fail not at your peril.

Given at _____ by order of the Levy Court under the hands of us, Commissioners of said Court, the _________ day of ____ A. D. 19__

* * * * * * * * * * * * *

* Seal of Office *

* of the *

* Clerk of the Peace *

* * * * * * * * * * * * *

COMMISSIONERS

Every warrant shall be sealed with the seal of the Clerk of the Peace, and attested by him according to the foregoing form.

The Receiver of Taxes and County Treasurer of New Castle County, shall, upon the delivery to him of the tax duplicates and warrants, be responsible for the whole amount of the taxes levied and assessed in said County and which he shall be required to collect, or that shall.be committed to him for collection, subject only to allowances made by the Levy Court for delinquencies, or otherwise; and he shall on the first Tuesday of June next after the date of his warrants render to the Levy Court a true account of all taxes it was his duty to collect, and of all payments made, and of all delinquents.

1152. Sec. 8. All taxes assessed against real estate shall continue a lien against all such real estate within the county for the space of ten years from the first day of July of the year for which said taxes were levied, but if the said real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected.

1154. Sec. 10. The said Receiver of Taxes and County Treasurer shall on or before the fifteenth day of December of each year, make at least one demand in writing upon every person or corporation liable for the payment of any taxes payable to the county and due to him for said year then remaining unpaid for the payment thereof, stating the amount due and that, if the same are not paid during the said month of December, legal proceedings will be instituted for the collection thereof. The failure to give said notice shall not constitute a bar to any of the proceedings hereinafter authorized and directed. Said notice may either be delivered personally to such person or to the President or to one of the directors of any such corporation or said notice may be mailed in a sealed postpaid envelope directed to the last known address of the said person or corporation, and the day of said mailing shall be deemed and taker as the day of the giving of said notice.

1155. Sec. 11. The said Receiver of Taxes and County Treasurer shall, on and after the first day of January in every year, institute proceedings against all persons or corporations liable for the payment of any taxes payable to the county and due to him then remaining due and unpaid for any year or years prior thereto. Said proceedings may be instituted in any case in the Superior Court of the State of Delaware sitting in and for New Castle County; or where the amount due is not greater than the sum of One Thousand Dollars, exclusive of costs, said proceedings may be instituted in the Court of Common Pleas for New Castle County; or where the amount due is not greater than Two Hundred Dollars, exclusive of costs, said proceedings may be instituted before any Justice of the Peace residing in New Castle County. Said proceedings shall be by attachment and shall be as follows:

An affidavit shall be made and filed by the said Receiver of Taxes and County Treasurer, or by some creditable person for him, stating that the defendant is justly indebted to the plaintiff in the sum of (stating the sum due for taxes) for the year (stating the year for which said taxes are due) with the Prothonotary of said Superior Court or the Clerk of the said Court of Common Pleas or the said Justice of the Peace (as the case may be) and thereupon the said Prothonotary or Clerk of the Court of Common Pleas or the said Justice of the Peace (as the case may be), shall issue a writ of attachment directed to the Sheriff of New Castle County commanding said Sheriff that he attach all the lands and tenements, goods and chattels, rights and credits, monies and effects of the said defendant within New Castle County to answer the said plaintiff in a cause of action wherein the sum of _______ dollars for taxes for the year ____ is demanded and that he, the said Sheriff summon any garnishee or garnishees of the said defendant found within his bailiwick to appear before the said Superior Court or before the said Court of Common Pleas or before the said Justice of the Peace (as the case may be), on the _______ day of _____, A. D., ______ at _______ o'clock in the _______ to answer what goods and chattels, rights and credits, monies and effects of the said defendant may be in his or their hands respectively and that he have then there said writ of attachment with his doings thereon duly endorsed. Said writ of attachment if issued by the Prothonotary of the said Superior Court shall be returnable on the first day of the next term after its issuance and if issued by the Clerk of the Court of Common Pleas or by a Justice of the Peace shall be returnable within fifteen days. There shall be omitted from said writ of attachment, if issued by the Clerk of the Court of Common Pleas or by a Justice of the Peace the words "lands and tenements."

Under said writ of attachment, if issued by the said Prothonotary, the said Sheriff shall be authorized to attach not only the lands and tenements belonging to the said defendant, but such other lands and tenements, or any part thereof, theretofore belonging to the said defendant against which the taxes sued for are a lien.

If the said Sheriff is unable to find any property, rights, credits, monies or effects of the defendant subject to attachment within his bailiwick or in the hands of any person or corporation within his bailiwick, then a further writ or writs of attachment may be issued until the Sheriff shall find property, rights, credits, monies or effects subject to attachment within his bailiwick.

Notice of said attachment shall also be given to the defendant whenever practicable. If said defendant is a person, such writ may either be served upon him personally or by leaving a copy thereof at his usual place of abode within New Castle County more than six days before the return thereof in the presence of an adult person, and if the defendant is a corporation, such writ may either be served personally on the president or one of the directors thereof or by leaving a copy thereof at its principal place of business in New Castle County more than six days before the return thereof in the presence of an adult person, or if said person does not reside in New Castle County, or if said corporation has no place of business in New Castle County, a copy thereof may be mailed in a sealed postpaid envelope directed to the last known address or place of business of the said defendant more than six days before the return thereof, and the day of mailing shall be deemed and taken as the day of the giving of said notice, but the failure to give said notice shall not divest the said Court or the said Justice of the Peace before whom said proceedings were instituted of jurisdiction to hear and determine the said proceedings in the manner hereinafter following:

The defendant in any said attachment whose lands, tenements, goods, chattels, rights, credits, monies or effects have been attached at any time before the expiration of ten days after the return of said attachment may file in the Court or with the Justice of the Peace where said writ is returnable an affidavit denying the demand of said plaintiff in whole or in part. In every case in which lands, tenements, goods, chattels, rights, credits, monies or effects of the said defendant have been attached, and no affidavit is filed as aforesaid by the said defendant, judgment on motion shall be entered in favor of the said plaintiff and against the said defendant for the amount shown to be due by the affidavit filed by the said plaintiff together with his costs, and in every case in which lands, tenements, goods, chattels, rights, credits, monies or effects of the said defendant have been attached and an affidavit has been filed by the said defendant as aforesaid, the said Superior Court or the said Court of Common Pleas or the said Justice of the Peace (as the case may be), shall proceed to direct an issue to be tried by a Jury at the bar of the said Superior Court or by a reference to three judicious and impartial citizens before the said Court of Common Pleas to be appointed by said Court or before the Justice of the Peace to be appointed by said Justice of the Peace (as the case may be) for ascertaining whether there is a just demand and the amount thereof, and their verdict or finding shall be final and conclusive.

If the defendant give to the plaintiff a bond with sufficient surety to be approved by the Sheriff before the return of the attachment or by the Court or Justice of the Peace (as the case may be), after the return thereof to pay any judgment recovered against him with costs, the property attached and the garnishee summoned shall be discharged. If the said bond be not given, the Court or Justice of the Peace (as the case may be), upon the entry of judgment against said defendant as aforesaid and upon the petition of the said plaintiff, shall forthwith make an order for the sale of the property attached upon due notice or so much thereof as shall be necessary to pay said judgment with the costs, and shall render judgment against every garnishee summoned upon the attachment that has answered, confessing goods, chattels, rights, credits, monies or effects in his, her or its hands or upon the verdict of a Jury in the said Superior Court against him or upon the finding against him on a hearing before the said Court of Common Pleas or Justice of the Peace (as the case may be), if required to plead, as in other proceedings by attachment. If the property attached is in whole or in part real estate, the said Court making the order for the sale of said property shall also order that notice be given to all persons or corporations holding liens and encumbrances against said real estate, as set out in said petition of said plaintiff but the failure to include in the said petition or in the said order the name of any person or corporation holding any such lien or encumbrance or the failure to give such notice to such person or corporation shall not be sufficient cause to set aside such sale, but the said real estate so sold shall not be sold or discharged of liens and encumbrances existing against it held by any person or corporation not named in the said order and not served with the said notice. Said notice shall be served personally upon such persons holding liens at least six days before the day of sale, by delivering to each of such persons a copy of said order of sale or by leaving a copy thereof at the usual place of abode of such persons within New Castle County in the presence of an adult person. In case it appears to the said Court that any of such persons holding liens has no known place of abode within New Castle County and cannot be served personally, the said Court shall order that publication of notice of said sale be made in such newspaper or newspapers published in New Castle County as shall in the judgment of said Court best serve to bring to such person knowledge of said sale. The residue of the property attached, after satisfying the judgment and costs, shall be restored or paid to the defendant without delay.

The defendant in any such writ of attachment shall not be entitled to the benefit of any of the exemption laws of the State of Delaware and all persons, firms, associations, corporations, public and private, including banks, trust companies, savings institutions, loan associations and insurance companies and public officers and the agents, servants and trustees of the said defendant shall be liable to be summoned as garnishee for which purpose service of the summons as provided in other attachment cases shall be sufficient to render said persons and the officers of the said corporations subject to all the liabilities provided by law and the answer of such persons and of such officers so served with said attachment shall be enforced in the same manner as is now provided by law in other cases.

The Levy Court of New Castle County shall have the authority to authorize any person or persons to make a bid or bids at the sale of any real estate under the provisions of this Section and in the event that such person or persons is the highest and best bidder or bidders therefor, the title thereto shall be taken in the name of the State of Delaware for the use of New Castle County; provided, however, that no such person or persons shall be authorized by the said Levy Court to make any bid or bids in excess of the aggregate amount of the debt, interest and costs due on the order of sale under which said real estate is exposed to sale and of any and all sum or sums due to the said Receiver of Taxes for taxes levied against such real estate.

The said Levy Court by resolution duly adopted, is authorized and empowered to sell and convey any real estate so purchased by it under the provisions of this Section for any sum equal to or in excess of the amount paid therefor by the said Levy Court, and a deed therefor, executed and acknowledged by the President of the said Levy Court pursuant to the said resolution and to which is affixed the seal of the Court of General Sessions in and for New Castle County, shall be sufficient to pass title to the said purchaser.

1156. Sec. 12. The said Receiver of Taxes and County Treasurer may at any time prior to the first day of January in any year institute proceedings against any person or corporation liable for the payment of any taxes payable to the county and due to him then remaining unpaid for said year in the manner hereinbefore provided upon there being stated in the affidavit as provided in Section 11 of this Chapter the further fact that the affiant has just cause to believe that the said plaintiff will lose the benefit of his process by delay.

1167. Sec. 23. The said Receiver of Taxes and County Treasurer, if he fails to proceed or is prevented from proceeding in the manner hereinbefore provided by reason of the death, insolvency or bankruptcy of the person or corporation liable for the payment of any taxes, or for any other cause, may, in any case, recover the amount of such taxes as he is by law authorized to collect in an action of debt before the said Superior Court of the State of Delaware sitting in and for New Castle County, or in any case where the amount due is not greater than the sum of one thousand dollars, exclusive of costs, before the Court of Common Pleas of New Castle County, or in any case where the amount due is not greater, than the sum of two hundred dollars, exclusive of costs, before any Justice of the Peace residing in New Castle County, against the person to whom property is assessed or in case the property is owned by any person to whom it is not assessed, then against the owner or owners of said property, provided that if service, as in other actions of debt, be had upon any one of several owners of real estate upon which taxes are levied, service need not be had upon the other owner or owners of said real estate, if a copy of the writ is left with the tenant in possession or posted upon the premises six days before the return of the process. And where the said action is before either the said Superior Court or the said Court of Common Pleas for New Castle County, it shall be sufficient to set forth that the action is to recover a specified sum of money being a tax assessed against property owned by the defendant in whole or in part, together with such description of the property, whether real or personal, or both, as will be sufficient to identify the same and the year for which said taxes were levied.

A right of appeal shall be the same as in other civil actions.

In case any defendant is a non-resident or a corporation not organized under the laws of the State of Delaware, proceedings may be had in the Superior Court for said County by attachment. Said writ of attachment shall be framed, directed, executed and returned and like proceedings had as in other cases of foreign attachment in this State, except that the Receiver of Taxes and County Treasurer shall only be required to make and file with the Prothonotary an affidavit stating that the defendant resides out of the State or is a corporation not existing under the laws of the State of Delaware (as the case may be), and that he or it is justly indebted for taxes in the sum of dollars.

1168. Sec. 24. If judgment be rendered in favor of the said Receiver of Taxes and County Treasurer in an action of debt, an execution shall issue against the real or personal estate of the defendant; provided no execution against the said real estate shall issue except out of the Superior Court. Where such judgment is recovered before the Court of Common Pleas or before a Justice of the Peace and it is the desire of the Receiver of Taxes and County Treasurer to proceed against the real estate, the said Receiver of Taxes and County Treasurer shall take a transcript of the judgment from the Court of Common Pleas or Justice of the Peace and cause the same to be entered in the Superior Court of the State of Delaware in and for New Castle County. When such transcripts are entered, the subsequent proceedings shall be the same as upon other judgments. The lien of the judgment as aforesaid shall be deemed to relate back and take effect from the first day of July of the year for which said taxes upon which said judgment was recovered were levied.

A judgment for taxes in an action of debt entered in the said Superior Court within two years from the first day of July of the year for which said taxes were levied shall be a prior lien upon the real estate upon which said taxes were levied and shall be preferred to any and all liens of record entered or recovered against said real estate, although such liens of record have been entered or recovered before said judgment for taxes was entered; provided, however, that such judgment shall not be a general lien against the property of the defendant unless personal service is had upon him.

1170. Sec. 26. The remedies hereinbefore provided are cumulative and, if two or more proceedings are pending to recover the amount due for taxes upon the same property for any year, neither proceeding shall be pleaded in bar or in suspension of other of said proceedings; provided, however, that when the full amount due for said taxes upon said property for said year shall have been fully paid to the plaintiff in any said proceeding, together with all costs in all proceedings then pending, the plaintiff shall enter upon the records thereof discontinuances thereof.

The Receiver of Taxes and County Treasurer, who shall recover judgment in any proceeding hereinabove authorized shall recover therein a reasonable amount for counsel fees to be taxed as a part of the costs by the Court or Justice of the Peace before whom the said proceeding is tried.

The words The Receiver of Taxes and County Treasurer", wherever used in this Chapter, shall be construed to mean respectively either the Receiver of Taxes and County Treasurer then in office, or the late or retiring Receiver of Taxes and County Treasurer, or any predecessor in office of the Receiver of Taxes and County Treasurer.

1171. Sec. 27. The Receiver of Taxes and County Treasurer shall have the same right to require the aid or assistance of the person or persons, in the performance of his duties, which a Sheriff has by law.

1172. Sec. 28. If any person against whom a capitation tax is assessed, in accordance with the provisions of Chapter 44 of the Revised Code of 1915, shall neglect or refuse to pay the same for thirty days after demand, the Receiver of Taxes and County Treasurer shall again demand the same of such person, together with thirty cents for the cost of such demand; and, if any such person upon whom such second demand is made as aforesaid, shall neglect or refuse to pay such tax or taxes, together with the costs of making such demand, then the Receiver of Taxes and County Treasurer shall seize upon the body of such person and commit him to the jail of New Castle County there to remain until he shall pay such tax and all legal costs, including the costs of making the second demand as aforesaid, and the costs of his board while so confined, or to be discharged therefrom in due course of law.

1173. Sec. 29. The Receiver of Taxes and County Treasurer may at any time notify the person or corporation, by whom any taxable 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 refuse or neglect to comply with the provisions of this Section within three months from the time of receiving such notice, he shall be personally liable for the taxes of persons employed by him, and the same may be recovered as in this Chapter provided for the recovery of taxes. When such taxes are held by such employer he shall pay the same to the Receiver of Taxes and County Treasurer within thirty days thereafter. A copy of this Section shall accompany all notices to such employers.

1176. Sec. 32. If said Receiver of Taxes and County Treasurer shall give a receipt for an extinguished tax, or fraudulently antedate or postdate any tax receipt, or use any other fraud in giving the same, he shall be deemed guilty of a misdemeanor, and he shall be fined One Hundred Dollars, and further shall forfeit and pay One Hundred Dollars to any person who will sue therefor.

1179. Sec. 35. The annual salary of the Receiver of Taxes and County Treasurer shall be Four Thousand Dollars ($4,000.00). He may select and employ a chief deputy, who shall have power to act in the absence or disability of the said Receiver of Taxes and County Treasurer, and two other deputies, who shall assist the said Receiver of Taxes and County Treasurer and his chief deputy in the performance of their duties, and four clerks, and two delinquent tax investigators, and two bookkeepers, and one stenographer.

The chief deputy shall be paid an annual salary of Twenty-four Hundred Dollars ($2400.00); and the other deputies shall each be paid an annual salary of Twenty-one Hundred Dollars ($2100.00); and the clerks shall each be paid an annual salary of Eighteen Hundred Dollars ($1800.00); and the delinquent tax investigators shall each receive an annual salary of Eighteen Hundred Dollars ($1800.00); and the bookkeepers shall each receive an annual salary of Thirteen Hundred and Fifty Dollars ($1350.00); and the stenographer shall receive an annual salary of Thirteen Hundred and Fifty Dollars ($1350.00).

The deputies, clerks, delinquent tax investigators, bookkeepers, and stenographer, shall be under the control of the Receiver of Taxes and County Treasurer by whom they are selected and empowered.* He shall have the right to discharge any of them at any time and shall be responsible for their official acts, neglects and defaults.

(* So enrolled.)

The number of clerks which the Receiver of Taxes and County Treasurer may select and employ may be increased or decreased, from time to time, to such number or numbers as the Levy Court of New Castle County shall, in its discretion, deem proper to perform the public work required of the said officials; provided that any additional clerks to be so authorized or employed shall receive like annual salaries as in this section stated as the annual salary for each clerk.

The salaries of the chief deputy and other deputies, clerks and other employees of the said Receiver of Taxes and County Treasurer, as mentioned in this section, shall be paid to them by warrants drawn by the Levy Court of New Castle County on the County Treasurer in equal semi-monthly installments, upon the certificate of the Receiver of Taxes and County Treasurer that they have faithfully performed their duties during the preceding semi-month.

In the event of the resignation or death of the Receiver of Taxes and County Treasurer of New Castle County, the chief deputy shall perform all the duties of the said Receiver of Taxes and County Treasurer, until the vacancy is filled in accordance with the provisions of Section 1 of this Act, if not in conflict with the Constitution of the State of Delaware.

1180. Sec. 36. The Receiver of Taxes and County Treasurer shall submit his duplicates, books and accounts to the County Comptroller, as provided by Section 5 of Chapter 46 of the Revised Code of the State of Delaware.

1181. Sec. 37. During the forenoon of Tuesday of every week, unless such day shall fall on a holiday, and in that event, during the forenoon of the first secular day thereafter, the Receiver of Taxes and County Treasurer shall render to the Clerk of the Peace for the use of New Castle County a statement of the amount of taxes received by him for road, poor and county purposes for the week ending with the preceding Saturday.

1182. Sec. 38. At the meeting in the month of June the Levy Court of New Castle County shall examine, adjust and settle the accounts of the Receiver of Taxes and County Treasurer, making all just allowances and shall, at the said meeting, examine and settle the delinquent lists of said Receiver of Taxes and County Treasurer, and make allowance of delinquents; upon such allowance the Receiver of Taxes and County Treasurer shall be credited with the amount thereof; provided, however, the Levy Court shall make no allowance for delinquents except upon satisfactory proof that the Receiver of Taxes and County Treasurer has exhausted all the remedies provided by this Chapter for collecting such tax or taxes. The name of the delinquent if he be dead or has removed from the State, shall be struck from the assessment list and also from the tax duplicate; otherwise, it shall remain on the assessment and be entered on the tax duplicate for the succeeding year. A delinquent list shall not be allowed until the expiration of five days from the day of its return by the Receiver of Taxes and County Treasurer; and any citizen of the County shall have the right, at any time after such return and before allowance, to inspect the same, upon making request to said Court, if in session, or to the Clerk of the Peace, if the Court is not in session; and if said Commissioners when application is made to them, shall not permit such inspection, they or such of them as refuse, shall be deemed guilty of a misdemeanor, and shall be fined Twenty Dollars; and at the trial such refusal may be proved by oral testimony. Before the Levy Court allows any delinquent list it shall require that the Receiver of Taxes and County Treasurer shall upon oath say that the delinquent list made out and returned by him to the Levy Court is true in all its statements to the best of his knowledge and belief; that he had exhausted all the remedies provided in this Chapter for collecting the same; and that no tax has been collected from any person so returned by him as delinquent. The oath hereby prescribed may be administered by the Clerk of the said Court, and any Receiver of Taxes and County Treasurer who shall swear falsely as to any matter to which he may be required to make oath by this Section shall be liable to the pains and penalties of perjury.

The Receiver of Taxes and County Treasurer shall, at the end of two years from the date of his duplicates, deliver his duplicates to the Levy Court Commissioners, and shall be liable on his official bond for all unpaid taxes thereof; and the said Levy Court Commissioners shall cause suit to be instituted against him and his sureties for the collection of such unpaid taxes.

The adjustment and settlement of the accounts of the Receiver of Taxes and County Treasurer of New Castle County by the Levy Court shall be final; the Court, if deemed expedient, may require other accounts from the Receiver of Taxes and County Treasurer.

1183. Sec. 39. It shall be the duty of the Receiver of Taxes and County Treasurer, at the request of any person paying a tax upon his person or property, to make out and deliver to him a bill showing, in addition to the amount of tax, how much is laid upon his real estate, and if it is laid upon more than one parcel of real estate, and if it is laid upon each parcel, describing each parcel according to the description thereof appearing upon the assessment list.

Section 2. That Chapter 45 of the Revised Code of Delaware, 1915, as amended, be and the same is hereby further amended, by striking out and repealing all of 1246. Sec. 102; 1247. Sec. 103; 1248. Sec. 104; 1249. Sec. 105; 1250. Sec. 106; 1251. Sec. 107; 1252. Sec. 108; 1254. Sec. 110; and 1256. Sec. 112.

Section 3. That the Receiver of Taxes and County Treasurer for New Castle County shall perform and be chargeable with all and every the duties now imposed by law upon the Collectors of Taxes for said County, not expressly enumerated or set forth herein, and shall have all the powers, rights, and authorities now conferred by law upon said Collectors of Taxes for New Castle County except as provided otherwise herein.

Section 4. That the Receiver of Taxes and County Treasurer of New Castle County, now in office, in addition to the bond heretofore given by him to the State of Delaware, before entering upon the duties of his office on the first Tuesday in January, 1935, shall give an additional bond to the State of Delaware with one or more sureties to be approved by the Associate Judge of the Superior Court of the State of Delaware, resident in New Castle County, in the sum of Twenty-five Thousand Dollars ($25,000.00), conditioned for the faithful performance of the duties of the said office, as prescribed in Section 77 of this Chapter. On and after the First Tuesday in January, 1939, the amount of the bond required of the Receiver of Taxes and County Treasurer of New Castle County shall be One Hundred Thousand Dollars ($100,000.00).

Section 5. That nothing in this Act contained shall in any manner whatsoever be taken or construed to affect any outstanding bond or bonds of the Receiver of Taxes and County Treasurer of New Castle County, or any outstanding bond or bonds of any Collector of Taxes of any Hundred within New Castle County; and nothing in this Act contained shall in any manner whatsoever be taken or construed to relieve any Tax Collector of any Hundred or Tax District from any duty or liability to account for and pay over to the Receiver of Taxes and County Treasurer any moneys chargeable to such Collector under any law or act which may be amended or repealed by this Act; and any taxes due and outstanding at the time of the approval of this Act and payable to any Collector of Taxes under existing law shall not be affected by this act.

Section 6. That all acts or parts of acts inconsistent with this Act, or any part or parts of this Act, be and the same are hereby repealed to the extent of, and only to the extent of, any such inconsistency or inconsistencies.

Section 7. That this Act shall not take effect until June first, one thousand nine hundred and thirty-seven.

Approved April 8, 1935.