СНАР. 1798 Chap. 98. c. Power of Assessors & commis sioners revived. When the valu ations shall be returned, and ers meet, &c. thousand seven hundred and ninety-eight, has not been made within the time prescribed in the act, intitled, An act for the valuation of real and personal property within this State. SECTION 1. BE it therefore enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, That the power and authority given to the assessors in the several hundreds, and to the commissioners of the tax in the counties in this State, by the aforesaid act of the General Assembly, shall be and is hereby revived; and that the assessors and commissioners shall forthwith do and perform all and every act and thing to be done and performed by them, and by every of them, in as full and ample manner as was required of them, and every of them, by the act aforesaid. SECT. 2. And be it enacted, That the assessors in the several hundreds in the counties in this State, shall return to the commissioners of the tax in the the commission- said counties, their respective valuations of the real and personal property, made in the same manner as is directed and required by the act aforesaid, on or before the second Monday in February next; at which time the said commissioners shall meet at the court houses in the counties respectively, and shall then and there examine the said valuations; and if the same, or any of them, shall not be then made and completed, the said commissioners shall and may from time to time appoint some other day or days, by which the said assessors shall make and complete their said valuations. Commissioners SECT. 3. And be it enacted, That as soon as the assessors shall have made and completed their several shall give notice valuations as aforesaid, and returned the same to the of subsequent meeting. Chap. 98 c and hear complaints, &c. said commissioners, the said commissioners shall advertise their subsequent day of meeting, and give notice of said valuations in the manner prescribed by the fourteenth section of the aforesaid act; at which subsequent meeting the said commissioners shall proceed, from day to day, to hear and determine the complaints of all persons who may be aggrieved, and ge nerally to arrange the said valuations so that no person may be unequally or overrated, until the said arrangements shall be finished by them. CHAP XV. 1798 SECT. 4. And be it enacted, That any four of the Quorum. commissioners shall form a quorum., Clerks of the peace to publish lists, &c. SECT. 5. And be it enacted, That, within ten days after the assessments and valuations of the real and personal property in the said county shall be arranged, agreeably to the directions of the aforesaid act, the clerks of the peace in the said counties shall set up, or cause to be set up, and published in the most public places in the respective hundreds of the said counties, alphabetical lists, in the same manner as is directed by the act, entitled, An additional supplement Chap. 125. c. to the act, entitled, An act for the valuation of real and personal property in this State. Further power SECT. 6. And be it enacted, That the commissioners of the tax in the counties respectively, shall have of the commis full power and authority to compel the attendance sioners. of the several assessors in their respective counties, on the said second Monday in February next, and at such other times as they shall appoint, by warrant to be issued by the clerk of the peace, under his hand and seal, directed to the Sheriff of the said counties respectively. peals. ?SECT: 7. Bnd be it enacted, That the commissioners Levy court, of the Levy court and Court of appeal in the said when to meet counties shall meet on the fourth Tuesday after the and hear ap-. said assessments and valuations shall be arranged and completed as aforesaid, of which arrangement the clerk of the peace of said county shall, immediately after the same is finished, give notice to the said com. missioners of the Levy court and Court of appeal, for the purpose of receiving the returns of the valuations of the assessors, and assessments made by the commissioners of the tax, to be by them returned agreeably to the laws of this State, and for the purpose of remedying the complaints of all persons who may be unequally or overrated, according to the directions of an act, entitled, An act for raising county rates Chap. 102. a. CHAP. 1798 Commissioners & Assessors to be attendant thereon. Levy Court, when to per joined by. Chap. 125. c. and levies; and the commissioners of the tax in the respective counties, and the respective assessors, and each and every of them, shall at such time give daily attendance at the Court of appeal aforesaid, under the penalty of twenty dollars for every neglect or refusal, to be recovered by indictment in the court of General quarter sessions, to be applied to the use of the county. SECT. 8. And be it enacted, That the commissioners of the Levy court and Court of appeal, after form duties en- the appeals aforesaid shall be heard and determined as aforesaid, shall do and perform every act and thing required of them by the first section of the act, entitled, An additional supplement to the act, entitled, An act for the valuation of real and personal property within this State, in as full and ample manner as the said commissioners may or can do the same on the first Tuesday of February next, or at any other time, provided the same shall not then have been done and formed. Officers enjoin Commissioners and the Levy Court. per. SECT. 9. And be it enacted, That all and every ed to attend the officer and officers, and other persons, required by the before recited acts, or by any of them, to appear before and attend on the commissioners of the tax, and on the commissioners of the Levy court and Court of Appeal in the respective counties, shall appear before and attend on, the said commissioners of the tax, and the commissioners of the Levy court and Court of appeal in the said counties, at the places and times required by this act; and shall then and there do and perform all and every act and thing required of him or them, in the same manner and under the like penalties, and to be recovered as is prescribed in the said act, entitled, An act for the valuation of real and personal property in this State: Provided nevertheless, That if the assessment and valuation of the real and personal property in any county in this State, hath been made and arranged, agreeably to the directions of the first before recited act of Assembly, and Chap. 98. c. Proviso. of the supplement thereto, then and in such case the commissioners of the Levy court and Court of appeal shall forthwith proceed thereon, as directed in the said acts of Assembly. CHAP. XV. w 1798 Assessments & til, &c. SECT. 10. And be it enacted, That after the said assessments and valuations shall have been made and arranged, and the commissioners of the Levy court and when arranged, Court of appeal in each county shall have remedied to continue un the complaints of all persons who may be unequally or overrated, that then no entire new assessment and valuation shall be again made in any county in this State, until the time herein after mentioned; but that all lands rated and valued in every such assessment, shall stand rated, valued, and assessed at the sum which shall be finally fixed and ascertained by the commissioners of the Levy court and Court of appeal in each county, agreeably to this and the before recited acts of assembly; and that the personal tax, and valuation and assessment of the personal property, of every person rated and assessed in every such assessment, shall stand rated, valued, and assessed, and charged to every person, so rated and Assessed, at the sum which shall be so finally fixed and ascertained as aforesaid; and that upon every alienation of real property, such person holding such property, or the person liable to be charged with the same, according to the true intent and meaning of the said act, entitled, An act Chap. 98. c. for the valuation of real and personal property in this State, shall be rated for, assessed, and charged with such real property according to such last assessment and valuation. Real property upon alienation. What valuations shall be annual SECT. 11. And be it enacted, That the assessor in each hundred in the several counties in this State, shall annually rate the personal tax, and value and ly made by the assess the personal property, of every person who may Assessors. arrive to the age of twenty-one years, come and reside within the state, who shall not before have been rated and assessed, new leases taken by lessees, any land which may be discovered not before to have been valued, personal property acquired by devise; and also make out a list of the alienation or transfer of " 1 CHAP. 1798 all real property, which may have happened by sale, death, or otherwise; and return the said rate of personal tax, valuation of personal property, new leases, and land not before valued, and lists of alienation or transfer of real property, on the first Tuesday of January, annually, to the commissioners of tax in each county, who shall arrange and lay the same as aforesaid before the commissioners of the Levy court and Court of appeal annually, in February; who, after the same shall have been finally adjusted as before directed, shall annex the same to the said valuations of real and personal property in cach county, as part of the taxable property thereof; and it shall be the duDuty of the Re- ty of the Recorders respectively ex officio to make out lists of all sales of land recorded in their offices, and deliver such to the assessors of the hundreds respectively, before the first day of October annually. corders. Valuations of ty, &c. to be made in the year 1800; SECT. 12. And be it enacted, That in the year Eighpersonal proper- teen hundred, all the personal property in each hundred in the several counties in this State, shall be valued and assessed, and the personal tax rated by the assessors of each hundred respectively; which said assessment, valuation, and rate, after the arrangement by the commissioners of the tax, and final adjustment by the commissioners of the Levy court and Court of appeal, shall be taken as the value and rate of the personal property and rate of personal tax; upon which, together with the then existing valuation of the And so in every real property in each county, all taxes shall be levied and assessed; and so at the end of every third succeeding year, excluding the year on which such valuation was made, shall such valuation of personal property, and rate of personal tax, be made, arranged, and completed, to operate for the next three years. third year exclusively. Valuations of be made in the year 1803; SECT. 13. And be it enacted, That in the year Eighreal property to teen hundred and three, all the real property in each hundred in the several counties in this State, shall be valued and assessed by the assessors of each hundred respectively; which said assessment and valuation, after the arrangement by the commissioners of the tax, and final adjustment by the commissioners of the Levy court and Court of appeal, shall be taken as the value of the real property; upon which, together with |