Delaware General Assembly


CHAPTER 75

BLADES - INCREASING AMOUNT TO BE RAISED BY TAXATION

AN ACT TO AMEND AN ACT ENTITLED "AN ACT TO INCORPORATE THE TOWN OF BLADES" BY INCREASING THE AMOUNT TO BE RAISED BY TAXATION BEING CHAPTER 155, VOLUME 28, LAWS OF DELAWARE.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each branch thereof concurring therein):

Section 1. That Chapter 155, Volume 28 of the Laws of Delaware entitled "An Act to Incorporate the Town of Blades," as amended, be, and the same is hereby amended by striking out all of Section 23 of the said Act as amended and in lieu thereof enacting and inserting the following paragraph to be known as Section 23:

Section 23. The Council of said Town, after having ascertained the sum necessary to be raised in the said Town for the purposes of this Act, which sum shall in no year exceed Twenty-Five Hundred Dollars clear of dog tax and all delinquencies and expenses of collecting, and after having apportioned the same on the assessment and valuation aforesaid, shall annually in the month of May, or as soon thereafter as convenient, cause to be, delivered to the Collector of Taxes, if there be one elected by the Council of said Town in said year, or if there be none to the Treasurer of said Town, a list containing the names of the taxables, as well the owners of real estate as those not owning real estate, and opposite the name of each the amount of the real estate, his poll or per capita and assessable personal property and the tax on the whole valuation and assessment, and the rate per hundred dollars, and which list shall be signed by the President of said Council. The Collector of Taxes, or if there be none elected in said year, the Treasurer of said Town, immediately after receiving said list, and in collecting the same, shall have all the powers conferred by law on the Collectors of the County rates and levies. In the collection of said taxes, the Council of said Town shall have the power and authority to order the Collector of Taxes, or if there be none, the Treasurer, to deduct five per centum from the amount of tax assessed against the person or property of any one who will pay such tax by the first day of August in any year following the assessment of the same. The Collector of Taxes, before entering upon the duties of his office, shall give bond to the Town of Blades, with sufficient surety to be approved by the Council of said Town. in a penal sum of twice the amount likely to come into his hands, conditioned for the faithful performance of the duties of this office and the payment to the Treasurer of said Town of all money collected by him belonging to said Town, and for the settlement of his accounts with the Council and the Treasurer of said Town in the month of February next following his election as Collector of Taxes, and at such other times as the Council of said Town may require, to which said bond and conditions there shall be annexed a warrant of attorney for the confession of judgment for said penalty. The Collector of Taxes shall receive a reasonable compensation for his services, to be determined by the Council of said Town; provided, that he shall not receive more than ten per centum of the taxes collected by him. The Council shall have power to make just allowances for delinquencies in the collection of taxes.

Approved March 24, 1947.