OF ASSESSORS.

ther amend said Section one by striking out the words "Third, Fifth, Tenth and Eleventh wards," in the tenth line of said Section and insert in lieu thereof the words "Second Representative District." And further amend said Section one by striking out the words "Sixth, Seventh and Ninth wards " in the thirteenth and fourteenth lines of said Section and insert in lieu thereof the words "Third Representative District." And said Section one be further amended by adding thereto at the end of said Section one the following : "And all that New asportion of the said hundred comprised within the limits of the disten Fourth Representative District of the said City, as now laid 4th Dist. out and established by law, shall be the Fourth Assessment District; and all that portion of the said hundred comprised within the limits of the Fifth Representative District of the 5th Dist. said City, as now laid out and established by law, shall be the Fifth Assessment District."

SECTION 2. That the said act be further amended by inserting a new Section 6 as follows:

sessment

sation of

SECTION 6. Each and every Assessor of each Assessment CompenDistrict in Wilmington Hundred hereafter to be elected shall assessors. receive as compensation for his services as such, a yearly salary of six hundred dollars, to be paid quarterly by the How paid. Levy Court of New Castle county, and a yearly salary of two By whom hundred dollars to be paid by the City Council of the City of Wilmington for services in making the assessments under "An Act to equalize taxation for State and County purposes," passed at Dover, May 20, A. D. 1897.

paid.

SECTION 3. The duties of the Assessor elected under the Duties of provisions of this act shall, within the assessment district assessors. hereby established, be the same as those prescribed by law for the Assessors of the several hundreds.

SECTION 4. That all acts or parts of acts inconsistent with
the provisions of this act are hereby repealed.
Approved June 9, A. D. 1898.

54

OF ASSESSORS.

Addition

al com

CHAPTER 28.

OF ASSESSORS.

AN ACT in relation to Assessors in Wilmington Hundred.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

SECTION I. That in addition to the compensation heretopensation fore provided by law for assessors in Wilmington Hundred, of asses- each of said assessors shall receive for making the annual Wilming assessments of investments the sum of Three hundred dollars

sors of

ton Hd.

How payable.

To apply to 1898.

($300.00) annually; payable by the Mayor and Council of the City of Wilmington upon the completion of such annual assessment and its acceptance by the Levy Court Commissioners of New Castle county.

"Provided that this shall be deemed and taken to apply to the year eighteen hundred and ninety-eight (1898) only."

SECTION 2. All acts or parts of acts inconsistent with this act are hereby repealed.

Approved June 1, A. D. 1898.

OF ASSESSORS.

CHAPTER 29.

OF ASSESSORS.

AN ACT in relation to the Assessment of Real and Personal Property in
Kent County.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Assess

personal

to stand

When

SECTION 1. A general assessment of personal property in ment of Kent county shall stand and be acted upon for four years, and property shall be made so as to be returned 011 the first Tuesday in for four February, A. D. 1899, and every fourth year thereafter; and years. a general assessment of real property shall stand and be acted made and upon for four years and shall be made so as to be returned on Real the said first Tuesday in February, A. D. 1899 and every property. fourth year thereafter.

returned.

When returned.

al assess

SECTION 2. Provided always, that each assessor of the Additionrespective Representative Districts of Kent county, shall an-ments annually assess the personal property and the capitation tax of nually. all persons liable, who have arrived at the age of twenty-one years since the preceding assessment, or who have come to reside in the representative district or who have been omitted and all new leases taken by lessees of houses in cities or towns or other places, new ground rents, any real property before omitted and personal property acquired by bequest. And provided further, that each assessor shall annually add to the Assessassessment of each parcel of real estate in cities and towns value of and villages, the value of any buildings or structures of a permanent character, which may have been erected thereon since the last general assessment of real property. He shall Decents also certify and return all decents and alienations, and changes and alienof ownership of real estate; and the person who by the assessment list, as the same shall be made from such returns, shall who to be appear to have become the owner, shall be assessed with the assessed. value thereof then in force.

ment of

buildings, &c.

ations.

Return of

SECTION 3. The return of the assessors in the different assess representative districts in the State, with such corrections as be a part the Levy Court shall make, shall be a part of the assessment ment lists list of said representative district, and shall be conclusive. clusive.

OF COLLECTORS.

SECTION 4. All the law of this State applicable to assessments not inconsistent herewith, is made a part of this act. Approved June 1, A. D. 1898.

Other

collected.

CHAPTER 30.

OF COLLECTORS.

AN ACT to amend Chapter 388, Volume 20, Laws of Delaware, entitled "An Act in relation to the Collection of Taxes for New Castle County," being an Act to provide for the Collection of Certain Taxes and to pay the Expenses thereof.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met :

SECTION I. That Section 2 of Chapter 388, Volume 20, taxertedbe Laws of Delaware, entitled "An Act in relation to the collections of taxes for New Castle County," be and the same is hereby amended by inserting between the words "taxes" and "as" in the ninth line of said Section the words "and all other taxes except taxes assessed upon real estate and dog taxes," and by inserting between the words "assessed" and "within" in the eighteenth line the words "upon real estate and all dog taxes"; and by striking out the words following, to wit: "other than poll taxes" in the nineteenth line of said Section.

Assessment list to show

SECTION 2. That Section 3 of the Chapter aforesaid, be and the same is hereby amended by inserting between the address of words "district" and "for" in the fourth line of said Section

person assessed.

Abatement on taxes.

3 the words following, to wit: "with the address of the per

sons assessed."

SECTION 3. That said Chapter be and the same is hereby further amended by striking out all of Section 35 of said Chapter and inserting in lien thereof the following, to wit : "That on all taxes paid before the first day of October there shall be an abatement of five per centuin; on all taxes paid after the first day of October and before the first day of Jan

OF COLLECTORS.

uary there shall be an abatement of three per centum; on all taxes paid after the first day of January and before the first day of April there shall be no abatement; and on all taxes Additions unpaid after the first day of April five per centum thereof to unpaid shall be added thereto.

SECTION 4. That Section 36 of the Chapter aforesaid be and the same is hereby amended by striking out all of said Section after the word "receive" in the tenth line of said Section and inserting in lieu thereof the words following, to wit: "The sum of one thousand dollars per annum as a com-Compenpensation for their services, to be paid in quarterly install-Collectors. ments by warrants drawn by the Levy Court upon the County Treasurer."

Approved May 25, A. D. 1898.

sation of

CHAPTER 31.

OF COLLECTORS.

AN ACT to amend an act, entitled "An Act in relation to the Collection of Taxes for New Castle County," passed at Dover, May 29, 1897, as published at page 2 of the Appendix to Volume 20, Laws of Delaware; being an Act to provide for the Collection of Certain Taxes and to pay the expenses thereof.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

SECTION I. That Section 2 of the act entitled "An Act Other in relation to the Collection of Taxes for New Castle county," laxed colpassed at Dover, May 29, 1897, as published at Page 2 of the Appendix to Volume 20, Laws of Delaware, be and the same is hereby amended by inserting between the words "taxes" and "in" in the eleventh line of said section the words "and all other taxes except taxes assessed upon real estate and dog taxes" and by inserting between the word "assessed" in the twentieth line and the word "within" in the twenty-first