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C H A P.
·CH A P. VIII.
An ACT to vest a certain lot of land, in the town of
New-Castle, in John Mundałt, notwithstanding his being an alien at the time of purchasing the same.
· Passed January 23, 1798.---Private act.
CHA P. IX.
An ACT for allowing a compensation to the Attorney
D E it enacted by the Senate and House of Repre
sentatives of the State of Delaware in General Assembly met, That, from the first day of January instant, the Attorney General shall receive for his services, exclusively and independently of the fees arising upon all criminal prosecutions, the sum of three hundred and fifty dollars annually, to be paid at the treasury of this State; any law, usage, or custom to the contrary in any wise notwithstanding.
Passed January 24, 1798.
С НА Р. Х.
An ACT for the better ordering, assessing, levying, and collecting of taxes, and making provision for the support of government for the year of our Lord One Thousand Seven Hundred and Ninety-eight.
UITHERE A S it appears to be necessary, for
the better ordering, assessing, levying, and collecting of taxes, that some permanent regulations
should be made therefor, to which all future laws CHA P.
X. making provision for the support of government, may have reference.
Section 1. BE it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, That for the better ordering, assess
When the taxes, ing, levying, and collecting of the tax hereby granted, assessed and all other taxes which may be hereafter granted for the supportof government, the Levy courts of each coun- This Section
w tered, & repeal. ty are hereby authorised and required, at their court ed. 4th Vol. 335. to be held on the first Tuesday of February next, or at their next sitting of the Court of appeal, and so annually hereafter, to ascertain the sum per centum upon the whole rate of the counties respectively according to the assessment now making, when the same shall have been arranged by the commissioners of the tax, and laid before and finally adjusted by the Court of appeal, and so according to the then last assessment, necessary to raise, clear of all charges of collection, the tax hereby granted, and all other taxes which may be hereafter granted for the support of government, and to be assessed, raised, and levied in the counties aforesaid respectively; and the clerk of the
Warrants to be peace for each county shall thereupon make out a issued to the warrant, to be signed by any two commissioners of Collectors. the Levy court and court of appeal of the same county, directed to the collector of each hundred that may be appointed agreeably to the directions of this act, annexed to a duplicate of the said assessment, certified by the clerk of the peace, authorising and requiring such collector forthwith to demand and receive, from the persons rated in his assessment list, the sum per centum which he shall ascertain as necessary to raise the sum or sums hereby or hereafter to be granted as aforesaid ; and the said collectors respectively shall proceed without delay to collect, and in case of neglect or refusal to pay, to levy and recover the same in the manner directed by the act of assembly Chap. 102. a entitled, An act for raising county rates and levies ; and
Auditor to be the said clerk of the peace shall, within thirty days furnished with after the day of holding the Levy courts or courts of account of the appeal as aforesaid, transmit to the anditor's office to each collector
Chcolle of the of the same directiundred time
a true account of the sum total, which every collector shall be charged with pursuant to this or any other act granting money for the support of government.
In wbat cases. the Collectors may sell land, timber, &c.
SECT. 2. Mina ve
Sect. 2. And be it enacted, That in all cases where the collectors can find no effects upon the lands belonging to the party chargeable with the assessment, or his tenant, or person having the care thereof, sufficient to pay the same if distrained, and the rate cannot be otherwise recovered by reason of non residence or otherwise, it shall and may be lawful for the collector of the hundred where the lands lie, with the approbation of the court of General quarter sessions of the peace held for the same county, after thirty days public notice, to sell so much of the said land or of the timber, grain or grass thereon, at public vendue, as the said court may judge to be necessary for the payment of the said assessment.
Sect. 3. And be it enacted, That the said collecWhen the taxes shall be paid into tors respectively shall, on or before the first Monday in the treasury. November next, and annually hereafter, pay over to
the State treasurer the sum or sums of money they may or ought to have levied by virtue of this or any other act as aforesaid.
Sect. 4. Provided nevertheless, and be it enacted, tors may That each and every collector may retain in his hands, retain for com missions, &c. of the sum or sums of money by him to be collected
and paid as aforesaid, to cover his commissions and delinquencies, sixteen dollars in every hundred dollars
until, and not longer than, the setting of the Levy When they shall court on the first Tuesday of February then next af. finally settle,&c.
ter ; at which time each and every of the said collectors are hereby required to exhibit and settle their ac, counts of errors and delinquencies, with the Levy courts of their counties respectively; after which no further accounts of errors and delinquencies shall be allowed; and the balance of the said tax then remaining in their hands, if any, shall pay over to the
State treasurer, deducting thereout eight dollars for Commissions.
every hundred dollars by them collected and paid to
the State treasurer, for their commissions and trouble. CHA P. of collecting; and the said collectors respectively shall, for each and every payment of any sum of money whatever made to the State treasurer, take duplicate receipts, one of which shall be transmitted to the clerk Shall take du.
toplicate receipts of the peace in each county, within fifteen days after Bed taking the same, under the penalty of four dollars for every neglect or refusal; and the said clerk of the peace shall ex officio return the said duplicate receipts to the Auditor of accounts, within three months after the receipt thereof respectively.
Sect. 5. And be it enacted, That the State treasurer Treasurer to apshall appoint collectors for the several hundreds, who por shall each of them give bond in double the sum he is shall be answerto collect, with such sureties as the State treasurer ab shall approve of, conditioned for the faithful performance and discharge of their duty respectively in the execution of this act; and the State treasurer shall be answerable to the State for any loss which may arise to the State from the insufficiencies of the collectors, or their sureties, to pay the money by them to be collected respectively, by virtue of this or any other act as aforesaid.
Sect. 6. And be it enacted, That the State treasur- Times and er shall, once in every three months, appear in the
appear in me counting with Auditor's office for the settlement of his accounts; and the Auditor. at every such time he shall render to the Auditor of accounts an exact statement of all the monies by him received, with the names of the persons by whom paid, together with a statement of the settlements he shall from time to time respectively make with the collectors, specifying therein the several sum and sums of money allowed to each collector for his commissions, and his allowances for delinquencies, and also a statement of monies by him paid, what amount, the time when, and the vouchers authorising every such payment; and shall, in the first week of December annually, appear in the said office, and proceed to adjust, settle, and close his accounts for the year last passed, with the Auditor : And the State treasurer shall discharge himself of all monies which shall come into
C С НАР.
his hands, in pursuance of his office, and shall be al. lowed commissions for all monies which shall come into his hands, and for his services performed in pursuance of this act, and duly accounted for, at the rate of three dollars for every hundred dollars, and
His bonds to be Sect. 7. And be it enacted, That all bonds given lodged in the Auditor's office. by the State treasurer in pursuance of this act, and
the act requiring the State treasurer to give security, if approved by the Governor, shall be by him (the Governor) transmitted to the Auditor's office for safe keeping
Collectors fees Sect. 8. And be it enacted, That if any collector upon distress or shall be obliged to enforce the collection of the as.
sessment by distress and sale, or by execution of
he shall receive the same fees as a consta. ble is entitled to by law for the like services, in the recovery of debts under five pounds; and any person whose
property shall be liable to payment of the said assessment, or any part thereof, may discharge the same at any time before the day of the sale of the property distrained ; and in such case, the collector shall receive for his trouble one half the fees he would be entitled to on sale, and no more.
Sect. 9. Be it further enacted by the authority afore
said, That the sum of twelve thousand dollars Twelve thou. sand dollars to
shall be raised and paid into the treasury of this be raised for the State within the time, and in the manner, herein be, year 1798.
fore directed; and shall be assessed and levied in the Each county's
several counties of this State in the following proproportion. portions, that is to say : For the county of New
Castle, the sum of four thousand five hundred and seventy-one dollars and forty-two cents; for the county of Kent, the sum of four thousand dollars; for the county of Sussex, the sum of three thousand four hundred and twenty-eight dollars and fifty-eight cents.
Secr. 10. And be it enacted, That the aforesaid sum of twelve thousand dollars, together with all monies which now are or may hereafter come into