AN ACT TO AMEND CHAPTER 155, VOLUME 28, OF THE LAWS OF DELAWARE ENTITLED "AN ACT TO INCORPORATE THE TOWN OF BLADES" BY INCREASING THE AMOUNT OF THE ASSESSMENT OF EVERY CITIZEN OF THE TOWN ABOVE THE AGE OF TWENTY-ONE YEARS FROM ONE DOLLAR PER CAPITA TO TWO DOLLARS PER CAPITA.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of each Branch of the Legislature concurring therein):
Section 1. That Chapter 155, Volume 28, of the Laws of Delaware, be amended by striking out Section 22, and inserting and enacting in lieu thereof another section to be known as Section 22, in the following language:
Section 22. It shall be the duty of the Assessor of said Town annually to assess every citizen of the Town above the age of twenty-one years Two Dollars per capita, and also the real and personal property of every citizen subject to County assessment and taxation; also non-residents who may own real estate in the Town of Blades, all of which shall be assessed at its actual value. Provided, that all single lots, pieces and parcels of land included within the limits of the Town as herein set forth, exceeding one acre in quantity shall be assessed as farm land of the said Town of Blades, if said lots, pieces and parcels of land have no dwelling houses thereon; but every such lot, piece and parcel of land exceeding one acre as aforesaid and having a dwelling house thereon shall be assessed as if it were a single town lot; unless such lands are plotted and laid out into building lots, in which event each lot shall be assessed as its actual value. The said Assessor shall make such assessments to the best of his knowledge and belief, and return the same to the Council of said Town within six weeks next after the election of said Assessor. The Council of said Town shall within five days next after receiving said assessment list cause a full and complete transcript of said assessment list to be hung up in the post-office in said Town, there to remain for the space of ten days thereafter for public inspection, and the said Council shall, on the Monday next after the expiration of the said ten days, hold a Court of Appeals which shall continue open from Two o'clock P. M. until four o'clock P. M. of said day, when they shall hear and determine appeals from said assessment. Notice of the hanging up of the said assessment list, and also at the same time notice of the time and place of hearing appeals shall be given by posting-such notice in at least five public places in said Town of Blades. The determination of the Council of said Town upon any appeal or upon any matter relating to such assessment, shall be final and conclusive. No member of Council of said Town shall sit upon his own appeal, but the same shall be heard and determined by the other members of said Council. After the said valuation and assessment shall be examined and adjusted by the Council of said Town, all taxes shall be levied, assessed and raised on the real estate, personal property and persons thus valued and assessed, in just and equal proportions and rates, over and above the Two Dollar per capita on each citizen of said Town as hereinbefore provided. The Assessor before entering upon the duties of his office shall be sworn or affirmed diligently, faithfully and impartially to perform the duties of his office to the best of his ability, knowledge and judgment, which oath or affirmation may be administered to him by the President of said Council, or by any member thereof, or by any Justice of the Peace or Notary Public.
Section 2. That Chapter 155, Volume 28, Laws of Delaware, as amended, be and the same is hereby further amended by striking out and repealing so much of lines 32 and 33 of Section 2 thereof reading as follows:
"The election shall be opened at one o'clock P. M., and closed at four o'clock P. M.",
and enacting and inserting in lieu thereof the following:
"The election shall be opened at two o'clock P. M., and closed at six o'clock P. M."
Section 3. If any provision of this Act or the application thereof to any person or circumstances shall be held invalid, such invalidity shall not affect the provisions or application of this Act which can be given effect without the invalid provisions or application, and to this end the provisions of this Act are declared to be severable.
Approved April 10, 1947.