OF THE LEVY COURT.
AN ACT to amend an act entitled "An act in Relation to the Levy Court of New Castle County," Chapter 26, Volume 19, Laws of Delaware.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
SECTION I. Strike out the words "two till five and from seven till eight" in lines thirty-four and thirty-five of said Section 7 and insert in lieu thereof the words "ten a. m. till twelve m. and from two till five."
SECTION 2. Amend Section 8 of the said act by striking out all preceding the words "the said" in the seventh line "thereof and inserting in lieu thereof the following: "That on all taxes paid before the first day of 0ctober there shall be an abatement of five per cent; on all taxes paid before the first day of December there shall be an abatement of three per cent; on all taxes unpaid on the first day of January next ensuing one per cent thereof shall be added thereto; on all taxes unpaid on the first day of February two per cent thereof shall be added thereto; on all taxes unpaid on the first clay of March three per cent thereof shall be added thereto; on all taxes unpaid on the first clay of April four per cent, thereof shall be added thereto; and on all taxes unpaid on the first clay of May five per cent, thereof shall be added thereto; and on the first clay of January ".
SECTION 3. Amend Section 13 of the said act by striking out the sentence beginning with the word "any," in line seven thereof, and ending with the word "taxes" in line ten of the said section.
SECTION 4. Amend Section 20 of the said act by inserting between the word "dollars" and the word "and" in line eleven thereof the following: "with the additional annual allowance to him of one thousand dollars for the purpose of paying clerks and assistants;".
SECTION 5. Strike out the word "quarterly," in line thirteen of said Section 20, and insert in lieu thereof the word ``monthly".
SECTION 6. Amend Section 22 of the said act by striking out all between the word "judge,'' in line seven, and the words " the County Comptroller," in line fourteen thereof, comp., and inserting in lieu thereof the following: "and the members of the said committee shall receive for their services the sum of fifty dollars each."
SECTION 7. Strike out all after the word "act" in the tenth line of Se6tion twenty-four of the said act.
SECTION 8. Amend the said act by adding thereto the following additional Section 25 thereof:
"The Clerk of the Peace in and for the County of New Castle is authorized and directed to systematize and harmonize the county tax books with the mode pursued in keeping the tax books in the City of Wilmington."
SECTION 9. Amend the said act by adding thereto the further additional section, to be known as Section 26 thereof: "That the Clerk of the Peace in and for the County of New Castle be and is hereby authorized and directed to make lists of the poll taxables for the said county, and the Receiver of Taxes and County Treasurer is authorized to appoint poll tax collectors when, in his judgment, he may deem it necessary to facilitate the collection of taxes."
SECTION 10. Amend Section 22 of the said act by inserting between the words "affidavits" and "and," in line fourteen* thereof, the following: "and certified by the auditors as aforesaid." (*So enrolled.)
SECTION 11. Amend the said act by adding thereto the further additional section, to be known as Section 27 thereof: "That the Recorder of Deeds in and for New Castle county be and is hereby authorized and directed to make a list of transfers of property as taken from the records of the office for recording deeds, &c., in and for the county aforesaid, together with the descriptions of the properties, the name or names of the grantors and grantees appearing in such transfers and deliver the same monthly to the Receiver of Taxes and County Treasurer for the county aforesaid, for which the said Recorder of Deeds shall receive as a compensation for his services an amount to be fixed and paid by the Levy Court Commissioners of the said county."
SECTION 12. Amend the said act by adding thereto the further additional section, to be known as Section 29 thereof: "That all laws or parts of laws inconsistent with this law or inconsistent with or supplied by this law as amended are hereby repealed.
SECTION 13. Amend the said act by adding thereto the further additional section, to be known as Section 28 of, the said act: "That on the twentieth day of May of each year it shall be the duty of the County Comptroller of New Castle county to advertise in two of the daily newspapers of the City of Wilmington for a period of ten days, that if by the first day of June next ensuing the taxes due on any real estate in the said county are not paid the real estate so assessed and taxed shall be levied on, advertised for sale and sold by the sheriff for the payment of the said tax, in accordance with the provisions of this law. On the first day of June in each year the collectors of delinquent taxes for New Castle county shall make and send to the County Comptroller lists of taxes due and unpaid at that date upon all real estate within their respective hundreds, and they shall upon the same date give written notice to the owners of the said property upon which taxes are due and unpaid as aforesaid, either by delivering the said notice in person, by mailing the said notice to the reputed address of the said owner or owners, or by posting the said notice on the land on which the taxes are due, that proceedings have been begun for the sale of the property for the payment of taxes. And all tax bills unpaid on the first day of June as aforesaid, as they shall appear upon the said lists received by the County Comptroller from the collectors of the delinquent taxes, shall be filed by the County Comptroller in the office of the Prothonotary of the Superior Court of New Castle county as liens upon the real property upon which the said taxes are due, and it shall be the duty of the Prothonotary aforesaid immediately to issue execution thereon, and the sheriff of the said county shall seize, advertise for sale and sell the said real estate; and the said sheriff shall make return thereof and give to the purchaser or purchasers good and sufficient deed or deeds therefor after confirmation in the manner now by law provided. The said sheriff of the said county shall deliver to the Receiver of Taxes and County Treasurer of the said county the amount of taxes due upon the property by him sold under the provisions of this act, and after payment of costs distribute the remainder in the manner now by law provided.
The collector of delinquent taxes of the hundred in which any property is seized under the provisions of this act, together with the County Comptroller, are empowered and authorized to discontinue process begun against any delinquent under the provisions of this act upon payment by the said delinquent of the full amount of the taxes, interest, costs and charges to the date of the discontinuance.
Passed at Dover, April 14, 1893.