OF THE LEVY COURT. ment from Appoint- said ten representative districts one or more qualified voters districts. resident therein to be overseer or overseers of roads whose Duties of. duties, powers, qualifications and requirements shall be the Roads on dividing lines of districts. Settlement. Place. Notice. same as now required and imposed by law upon road overseers, except as herein provided. Provided, that said Levy Court shall not assign to any of said road overscers a road lying partly in two or more districts. And provided further, that where a road is the dividing line between two districts an overseer therefor may be appointed from either district. And it shall be the duty of each of said Levy Court Commissioners on such day or days in February A. D. 1899, as he shall designate, and in each and every year thereafter, to settle with the said road overseers in his district at some central and convenient place to be by him designated, notice of which time and place of mecting shall be given to each of said several road overseers by each of said Levy Court Commissioners, either in person or by letter, at least ten days before the time of meetReport of ing, and the said Levy Court Commissioners shall make a settlement report in writing to said Levy Court at its next session, which No per diem. Consta said report shall show an itemized statement of all moneys received and expended by each of said road overseers, accompanied by vouchers and receipts for all items. Provided that no per diem or mileage shall be allowed to any road overseer or Levy Court Commissioner for or on account of attending said meeting. SECTION 10. That the said Levy Court shall, on the first bles. Tuesday in March, A. D. 1899, and in each and every year mepoint thereafter, appoint for each of the said several ten representaDistricts. tive districts, at least one and not more than three qualified tions. voters, resident therein, to be constable or constables for the Qualifica Powers said district for the year in which they shall be appointed, and who shall have all the power and authority, and shall be suband duties ject to all the requirements, qualifications and duties heretofore imposed or obligated by law, upon constables in and for the county aforesaid. Jurors. SECTION II. The said Levy Court in selecting grand and Apporent petit jurors shall apportion the number required by law among the several representative districts equally. Majority vote to SECTION 12. That the votes of a majority of all the members elected to said Levy Court shall be necessary to elect or OF THE LEVY COURT. appoint all officers that said Levy Court is now or may be elect offihereafter authorized by law to elect or appoint. Provided that cers. in case of a tie between the two candidates receiving the Tie vote. highest number of votes, the Clerk of the Peace of said Kent Cerk of county, or such other person as may hereafter be the Clerk of to cast de said Levy Court shall have the deciding vote, as hereinbefore viding provided for. the Peace laws con SECTION 13. That all existing laws in relation to the Levy Existing Court of Kent county shall be applicable to the Levy Court of tinued. Kent county as composed and constituted under the provisions of this act, so far as they are consistent herewith. SECTION 14. All acts or parts of acts inconsistent with this act are hereby repealed. Approved May 19, A. D. 1898. CHAPTER 23. OF THE LEVY COURT. AN ACT providing for the Assessment and Collection of a Capitation Tax. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Courts to SECTION I. That it shall be the duty of the Levy Courts Levy of the respective counties of this State at the April Session, assess A. D. 1898, to assess and levy a capitation tax upon each and capitation every male citizen of the age of twenty-one years or upwards, whouswhose name shall appear upon the assessment books of their sessed. county. Such capitation tax shall in no case exceed the sum of one Limits of dollar and twenty-five cents nor be less than the sum of tax. twenty-five cents, and shall be uniform throughout the County Uniform in which the same is levied and assessed, and it shall be the ties. further duty of the the said Levy Courts of the respective in coun 「 Rate. Duties of Powers of OF THE LEVY COURT. counties of this State, at their October sessions annually hereafter, to fix and determine the amount of the capitation tax which the assessors shall assess for the year thence next following, said amount shall be neither greater nor less than is in this section hereinbefore prescribed. SECTION 2. That it shall be the duty of every assessor in the respective counties of this State hereafter, in making their assessments to assess every male citizen of the age of twenty-one years or upwards, residing within his assessment district, with the capitation tax which the Levy Court of his county shall have, previous to such assessment fixed and determined as being the proper sum for such capitation tax. SECTION 3. The collectors in the respective counties of Collectors, this State shall have the same power to enforce the payment of the capitation tax assessed and levied by the provisions of this act as they have for the collection of county taxes. Approved April 21, A. D. 1898. Investments of Savings Banks Property CHAPTER 24. OF THE LEVY COURT. An Act to amend Chapter 381, Volume 20, Laws of Delaware, entitled "An Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: SECTION I. Amend Section 2 of said Chapter by striking out in the twenty-seventh and twenty-eighth lines thereof the words "all investments by Savings Banks and." SECTION 2. Amend said Chapter by striking out all of Section 3 thereof and inserting in lieu thereof as Section 3 thereof the following, viz : z: "SECTION 3. All classes of property herein named and made subject to taxation shall be assessed and taxed whether OF THE LEVY COURT. the same be situated in this State or elsewhere, and whether the same be held as owner or in trust for the owner in any capacity whatsoever, and the person owning, holding, or controlling the same shall, at the request of the assessor, be required to make returns thereof to the assessor of his hundred Returns. or assessment district, showing distinctly where the same is situated, owned or held and the owner thereof. And when said returns are received by the assessors they shall be arranged alphabetically in lists separate from the list of other caphabet taxable property; provided, however, that any investment liable to assessment and taxation by this act, which is taxed Investin any other State or county is expressly exempted from the empted. provisions of this act." ical lists. ments ex SECTION 3. Amend Section 4 of said Chapter by inserting Affirmabetween the word "oath" and the word "to" in the fourth tion. line thereof the following words, viz: "or affirmation." return. SECTION 4. Amend Section 5 of said Chapter by inserting Failure to between the word "any" and the word "officer" in the first make line thereof the following words, viz: "Persons owning, holding or controlling any investment liable to taxation under this act." SECTION 5. Amend the said Chapter by striking out all Affidavits of Section 10 thereof. at time of suit not required. SECTION 6. Amend Section 11 of said Chapter by insert-Affirmaing between the word "thereto" and the word "an" in the tion. fifth line thereof the following words, viz: "An affirmation or." SECTION 7. Amend the said Chapter by striking out all of Section 12 thereof and inserting in lieu thereof the following, viz : tionment "SECTION 12. That of the moneys which shall be levied Apporand collected under the provisions of this act in Sussex of monies county, one fourth thereof shall be for the use of the State collected. and the other three-fourths thereof for the use of Sussex Sussex Co. county; that of the moneys which shall be levied and collected under the provisions of this act in Kent county, one-Kent Co. fourth thereof shall be for the use of the State and the other three-fourths thereof for the use of Kent county; that of the OF THE LEVY COURT. tle Co. ton. New Cas- moneys which shall be levied and collected under the provisions of this act in New Castle county without the limits of the City of Wilmington, one-fourth thereof shall be for the use of the State and the other three-fourths thereof shall be for the use of New Castle county; and that of the moneys Wilming- which shall be levied and collected under the provisions of this act, within the limits of the City of Wilmington, onefourth thereof shall be for the use of the State and another onefourth thereof shall be for the use of New Castle county and the remaining two-fourths thereof shall be for the use of The Mayor and Council of Wilmington.' And the County Treasurer Treasurer of each of the several counties shall quarterly pay to pay over to the State Treasurer all moneys which shall have come County over. Separate accounts cates. County to his hands for the use of the State under the provisions of this act. And the County Treasurer of New Castle county shall quarterly pay over to the Treasurer of 'The Mayor and Council of Wilmington,' all moneys which shall have come into his hands for the use of the said 'The Mayor and Council of Wilmington,' under the provisions of this act. "In assessing and collecting the taxes provided for in this and dupli- act, the assessments duplicates, and accounts shall be kept separate and distinct from assessments, duplicates, and accounts of all other assessments and taxes, provided for by the Bond of laws of this State. And each of said County Treasuers shall Treasurer. on or before the first day of June, A. D. 1898, enter into an additional bond to the State of Delaware in the sum of five thousand dollars, to secure all moneys which shall come into his hands under the provisions of this act, which said bond Approval. shall be approved in the same manner and by the same persons as the bonds of County Treasurers are now required by law in their respective counties." Returns under oath or affirmation. Who to SECTION 8. Amend the said Chapter by striking out all of Section 14 thereof, and inserting in lieu thereof the following, viz: "Section 14. The assessors in making the assessments of the investments liable to taxation under this act, shall require any person making return of property as hereinbefore provided, to make said return under oath or affirmation, signed by the person making the return. Said assessors are hereby author adminis- ized and empowered to administer any oath or affirmation re ter oath. quired by any of the provisions of this act." |