CHAPTER 103

LEVY COURT--NEW CASTLE COUNTY PROVIDING FOR AUDITING OF TAX BOOKS

AN ACT PROVIDING FOR THE AUDITING OF TAX BOOKS OF TAX COLLECTORS FORMERLY COLLECTING TAXES IN NEW CASTLE COUNTY; UNCOLLECTED TAXES TO BE COLLECTED BY DELINQUENT TAX COLLECTORS, PROVIDING FOR RELEASE OF BOND UNDER CERTAIN CONDITIONS.

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

Section 1. The Levy Court of New Castle County is hereby authorized and empowered to have made an audit of the tax books and tax accounts of Collectors of Taxes of the various Hundreds of New Castle County charged with the collection of all rates and taxes according to the duplicate and warrant issued to them respectively as such collectors in New Castle County prior to June 1, 1937.

Section 2. The said Levy Court of New Castle County is empowered and authorized to release any former Collector of Taxes from the duty and obligation of collecting any rates or Taxes according to the duplicate and warrant issued to him and to transfer the duty and power of collecting any such rates or taxes to the present authority entrusted with and obligated to the collection of rates and taxes and to proceed with the collection thereof in the form and manner now prescribed by law.

Section 3. Whenever the Levy Court of New Castle County is satisfied that a Collector of Taxes has fully accounted for and duly paid to the proper authority all rates and taxes collected by him and charged against him, excepting such allowances duly made to him by said Levy Court for delinquencies, commissions or otherwise, said Levy Court is hereby authorized and empowered to give a full release therefor and either to deliver to said Collector the bond heretofore executed binding him for the faithful collection of all rates and taxes or in any other proper manner to give a full discharge from the terms and conditions of said bond.

Approved May 4, 1939.