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and just state of all the accounts relating to the public in his hands, including therein the respective sums of money by him received, with the names of the persons from whom received, and the time and times of such his receipts, and also his the said County Treasurer's payments thereout, specifying the names of the persons to whom, on what account, and the time and times when paid, exhibiting at the same time the

vouchers and receipts evidencing such payments; and treasurers and the Treasurers of the Poor of the several counof the poor in like manner.

ties in the State are hereby also directed and required in like manner, annually in the same month of February, to lay before the Auditor aforesaid a full, true, and just state of all monies that shall or may come to any of their hands as Treasurer of the Poor of his county, either from the Collectors of the respective hundreds thereof, from the Health Officer of the county for the head money of passengers and servants imported and landed therein, from fines and forfeitures payable for the use of the poor there, or from or by any other ways or means whatsoever, and also of his the said Treasurer of the Poor's payments thereout, as in the case of the County Treasurer herein before is prescribed : And to this end the

Auditor of Accounts is hereby authorised and required Auditor shall attend annually at to attend at the respective county towns of the State, the County; to wit, New-Castle, Dover, and George Town, in Towns, and ad. just such ac the said month of *February annually after the pre

sent year, then and there to receive, settle, and adjust

all such accounts as aforesaid, with the said respective * In October by chap. xxxiv. 38 County Treasurers and Treasurers of the Poor ; to Vol. 74. every of whom the said Auditor is to transmit a previIn the Spring Terms of the

ous notice of the day or days of his attendance at the Court of Com same county towns respectively for the purposes before mon Pleas, 3d Vol. 139. mentioned.

undreds either frounds as ones that


Chap. 148 a.

Sect. 3. And whereas by an act of Assembly, passed March Thirty-one, One Thousand Seven Hundred and Sixty-four, entitled, A supplementary act for the amendment of an act of General Assembly of this govern. ment, entitled, An act for the better regulation of roads in New-Castle county, any two Justices of the Peace, together with the Overseer or Overseers of the Poor,

and since the act of Assembly passed the fourth of CHA P. February one thousand seven hundred and ninety- i two, sect. 13, with the constables of the respective 1798 hundreds of the said county, were authorised and required to make a rate, according to the rate of the county assessments for the current year, of such sum or sums of money, in each respective hundred, sufficient to establish a fund, in the hands of the collector for the time being, to pay the overseer or overseers of the public roads therein, their workmen and labourers, as soon as their service should be performed, by orders to be drawn by any one Justice of the Peace of the said county, on the collector of the taxes for the hundred in which the said service should be performed ; and that the Justices of the Peace within the said county of New-Castle, or any two of them, should annually examine and settle the accounts of the said collectors, so far as such accounts related to their proceedings under this recited road act; and that the same Justices should then order the then last collectors to pay the balance in their hands to the collectors of the respective hundreds for the ensuing year Now to the end that the sum or sums of money, so to be raised under this last recited act, may be also further accounted for, and made more publickly known, and errors or mistakes prevented or corrected, Be it enacted, That after the Justices making

the rate for the passing of this act, it shall be the duty of, and incum- support of the bent upon, the two Justices of the Peace making the roads in Newrate for the respective hundreds in the county of shall transmit'

Castle county, New-Castle, to form a fund in the hands of the col- their proceeding lector for the making and supporting the public roads to as before mentioned, annually to certify the proceed. ings therein, and carefully transmit the same to the auditor of public accounts, within one month after making the same rate; and that it shall be the duty of, and incumbent upon, the Justice of the Peace drawing orders, under the authority of the aforerecited road act, for paying the labourers and workmen on the said public roads, in the respective hundreds of the said county of New-Castle, annually to certify, and carefully to transmit, to the said auditor of public accounts, on or before the second day of the spring


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term of the court of Common pleas for the said county, a true, and correct list of each and every order so drawn by him the said Justice, specifying its date, the sum drawn for, the name of the person to whom to be paid, and the name of the collector required to pay the same.

Collectors of the road-taxes in

Sect. 4. And be it enacted, That the collector of each county shall taxes in each hundred of the county of New-Castle lay their ac

is hereby directed and required, on or before the said counts before the Auditor, second day of the spring term of the court of Com

mon pleas for the said county, annually to lay before the auditor of public accounts aforesaid, a full, true, and just state of all monies that he may have received of the road tax or taxes for his hundred, or for balances of such from preceding collectors, and also his the said collector's payments thereout, specifying the names of the persons to whom, and the time and times when paid, exhibiting at the same time

the vouchers, orders, and receipts evidencing such who shall attend payments ; and for this purpose the auditor of acand adjust the counts is hereby authorised and required to attend

at the town of New-Castle annually, on the said second day of the spring term of the court of Common pleas, to receive, examine, and settle those accounts of the said respective hundred collectors.




In what cases

Sect. 5. Provided always, and be it enacted, That he may appoint if it shall so happen, that the said auditor, or any other days for

of the accountants herein before mentioned, shall be settlement. disabled from giving their attendance at any of the

times herein before specially limited and prescribed, it shall and may be lawful for the auditor to fix other periods of time for such attendance, having regard to the time prescribed for making his reports in the

premises for public utility: And provided also, That ers, &c. nothing in this act shall exempt the respective county not exempted

treasurers in this State from accounting with a comfrom accounting as heretotore. mittee of the Levy court, as in the act for raising

county rates and levies (1) is prescribed ; or the respective treasurers of the poor, in each of the counties of the State, from making up and settling their accounts with the board of trustees of the poor of their

(1) Chap. 102. a.

County Treasu.

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respective counties ; or the respective collectors of hundreds in the county of New-Castle, from settling their accounts for the road taxes there, with the Justices of the Peace of that county, or any two of them, as in the before recited road act (2) for New-Castle county is directed.

SECT. 6. And be it enacted, That the Auditor shall Auditor to as. and may ascertain what allowance is to be made to

noe i tho moda certain allow every of the accountants aforesaid, for performing countants. the duties required of them under this act, furnishing each accountant with a certificate of such allowance to be retained by or paid to him, out of the fund of monies for which his account had been required.

Sect. 7. And be it enacted, That the Auditor of To whom, and

at what times, public accounts shall annually report his proceed- the Auditor ings, in all of the matters herein prescribed to be shall report. done by and before him, to the General Assembly · of the State, at an early period of its session next af. ter the accounting herein before directed ; and also shall furnish the respective courts of appeal in each county, with a full statement of the respective accounts as aforesaid to be settled and adjusted by him, and this on the first day of the meeting of the same court, before the appointment of the several collect. ors of hundreds for the ensuing year, or of the coun. ty treasurer on a vacancy, omitting in the statements to be furnished to the courts of appeal for Kent and Sussex counties, the accounts and proceedings to be taken and adjusted under the herein before recited road law for New-Castle county.



Sect. 8. And be it enacted, That the Auditor of a public accounts shall be allowed the additional an- compensation nual sum of two hundred dollars for his services under this act, payable half yearly as his other salary; and for his travelling charges, when attending on the duties of his office out of the county in which he may reside, five cents for every mile to and from the place of his residence. Passed January 23, 1798. (2) Chap. 184 4.



1798 Chap. 100. c.

CH A P. VI. A Supplement to the act, entitled, An Act for the bet. ter regulation of the roads in the county of Sussex.

D E it enacted by the Senate and House Section 1. B

" ON" D of Representatives of the State of What portion of Delaware in General Assembly met, That the comthe road taxi shall be paid in missioners of the Levy Court and Court of Appeals money.

shall, at their annual meeting in February next, and in every year after, ascertain and estimate a certain proportion of the road tax, laid and rated for the supporting and keeping up the roads, bridges, and causeways, in each hundred in the said county, which proportion of the said road tax shall not be discharged in labour, but shall be paid to the collector in each hundred in money, to be paid to the overseers of the roads for the use of the said roads. .

Overseers to be Sect. 2. And be it enacted by the authority aforesaid, appointed on the first Tues. That the Levy Court and Court of Appeals in the day in Feb. said county, at a session to be helden on the first annually.

Tuesday of February in this and every year, shall nominate and appoint in each of the hundreds of the said county, one or more overseers of the roads, causeways, and bridges therein, and shall specify the road or roads, or the particular parts of their respective hundreds, for which each and every overseer

shall be appointed; and a warrant, under the hand Warrants to be issued to them.

of the Clerk of the Peace and the seal of his office, spécifying therein the road or roads, or the particular parts of their respective hundreds, for which each and every overseer shall be appointed, and also the proportion of the road tax to be paid in money as aforesaid, shall be made out, and delivered to every overseer as aforesaid, by the Clerk of the Peace, on or before the first Tuesday of March next, and on or before the first Tuesday of March in every year; and in case the Levy Court and Court of Ap

peals shall not make a quorum on the first Tuesday appointinents of February in every year, at which time the overmay be male at seers of the public roads, causeways, and bridges, other times.

in the said county, shall be annually nominated and appointed, the said Levy Court and Court of Ap


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