CHAPTER 280

EDUCATION

PROVIDING THAT THE COLLECTOR APPOINTED BY THE

SCHOOL BOARDS SHALL MAKE MONTHLY REPORTS

AN ACT TO AMEND CHAPTER 71, OF THE REVISED CODE OF DELAWARE, 1935, AS AMENDED, RELATIVE TO FREE PUBLIC SCHOOLS, BY PROVIDING THAT THE COLLECTOR APPOINTED BY THE SCHOOL BOARDS OF ALL THE DISTRICTS OF THIS STATE SHALL FURNISH MONTHLY REPORTS OF TAXES COLLECTED TO THE STATE TREASURER, AUDITOR OF ACCOUNTS, THE STATE BOARD OF EDUCATION AND THE LOCAL SCHOOL BOARD, GIVING A COMPLETE STATEMENT OF ALL TAXES COLLECTED WITH A BREAK-DOWN AS TO CAPITATION, DEBT SERVICE AND CURRENT EXPENSES AND SUCH OTHER INFORMATION WITH REFERENCE THERETO AS MAY BE REQUIRED BY THE AUDITOR OF ACCOUNTS OR THE STATE BOARD OF EDUCATION.

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

Section 1, That 2745. Sec. 123, of Article 14 of Chapter 71, of the Revised Code of Delaware, 1935, as amended, be further amended, by striking out 2745. Sec. 123. of said Chapter and inserting in lieu thereof a new Section, to be known as 2745. Sec. 123., as follows:

2745. Sec. 123. The Collector appointed by the Board shall on the first day of each month make a report to the Board for which he is collecting taxes, to the State Treasurer, the Auditor of Accounts, and the State Board of Education, on forms to be supplied by the Auditor of Accounts, of all taxes collected in the previous month. Said forms shall show a complete breakdown of taxes collected, such as capitation, debt service and current expenses, and such other information as may be required by either the Auditor of Accounts or the State Board of Education. The Auditor of Accounts shall have authority from time to time to change the form of such reports in such manner as he may deem desirable. The Collector shall, at regular intervals, not less than once each calendar month, pay over to the State Treasurer all funds collected by him for said Board.

Approved June 16, 1949.