sureties of

taxes.

CONCERNING THE PUBLIC REVENUE.

CHAPTER 342.

OF COLLECTORS.

AN ACT in relation to the liability of principal and surety.

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

Remedy of SECTION 1. That whenever the sureties in the official bond Collectors of of any collector of taxes, appointed by the Levy Court in either of the counties of this State, shall have reason to apprehend loss by reason of their suretyship for such collector of Levy Court taxes, it shall be lawful for any two or more of such sureties to to remove or present a petition to the Levy Court by which such collector was appointed, stating in substance that they are sureties in

May petition

to restrain him from further col

of

the official bond of such collector of taxes, and that they have lection when. good grounds to believe, and do believe, that they have sustained, or will sustain, loss by reason of their suretyship for such collector of taxes, and praying for his removal from office, or in case his official term shall have expired, and he shall not have collected and accounted to the Levy Court for all the taxes committed to him for collection, praying that he may be restrained from the further collection of any taxes committed to him for collection. Such petition shall be verified fied. When by the oath or affirmation of at least one of the signers thereof and may be presented to the Levy Court by which such collector of taxes was appointed, at any regular, special, or adduties and journed term thereof. Upon the presentation of any such Levy Court petition it shall be the duty of the Levy Court, as soon as conthereunder. veniently can be thereafter, to inquire into the matter, and if

Petition.
How veri-

presented.

Proceedings,

powers of

collector and

the said Levy Court shall be of opinion that there is danger of loss to such sureties by reason of their said suretyship, the May remove said Levy Court shall have the power, at once, to remove from appoint his office such collector of taxes, and to appoint some citizen of the hundred collector in his place for the residue of the term, May compel and may compel the delivery of the official seal and of the dudelivery of plicate and warrant to his successor in office, after he shall

successor.

seal, &c., to

successor; when.

May issue

warrant for arrest, by sheriff, of

collector re

have given bond, as other collectors. If any person having
been collector, after his removal from office under the provis-
ions of this section, shall refuse or neglect to deliver to his
successor in office, within two days after he shall have given
bond, his official seal and duplicate and warrant, it shall be
the duty of the said Levy Court to issue a warrant for the
arrest of such removed collector, directed to the sheriff of the
county, who shall, thereupon, arrest him and confine him in the

:

CONCERNING THE PUBLIC REVENUE.

May cause

to be issued;

ing the unon his du

Who may be collect re

collected

common jail of the county until he shall deliver to his successor in office his official seal and duplicate and warrant. In case such removed collector shall refuse to deliver to his successor in office his official seal and duplicate and warrant, the said Levy Court new seal, &c. may cause new ones to be issued to him after he shall have when. have given bond, as other collectors. In case the prayer of any such petition presented to the Levy Court shall be to When collector may restrain a collector of taxes whose term shall have expired, be restrained and who shall not then have collected all the taxes committed from collectto him for collection, from the further collection of any taxes paid taxes committed to him for collection, and if the said Levy Court, plicate. after inquiring into the matter, shall be of opinion that there is danger of loss to such sureties by reason of their said suretyship, the said Levy Court shall have power to issue an order restraining such late collector from the further collection of any taxes committed to him, and may appoint the collector resident in said hundred, or any other citizen of the hundred, appointed to to collect the residue of the taxes uncollected by such late strained colcollector, and may compel the delivery of the duplicate and lector's un. warrant to the person appointed to collect the residue of the taxes, and taxes uncollected by such late collector, after he shall have when. given bond, as other collectors. If any such late collector, Restrained after an order made by said Levy Court to restrain him from collector the further collection of taxes committed to him for collec-prisoned for tion, shall refuse or neglect to deliver to the person appointed refusal to to collect the residue of the taxes uncollected by him within duplicate, two days after he shall have given bond, the duplicate and new ones warrant, it shall be the duty of the said Levy Court to issue a may be ise warrant for the arrest of such late collector, directed to the sheriff of the county, who shall thereupon arrest him and confine him in the common jail of the county until he shall deliver to the person appointed to collect the residue of the taxes uncollected by him, his duplicate and warrant. In case such late collector shall refuse to deliver his duplicate and warrant to the person appointed to collect the residue of the taxes uncollected by such late collector, the said Levy Court may cause a new duplicate and warrant to be issued to him after he shall have given bond, as other collectors. It shall be unlawful for Unlawful for any person who may have been removed from the office of removed or collector of taxes under the provisions of this section, or who collector to may have been restrained by an order of the Levy Court from receive any the further collection of any taxes committed to him under the provisions of this section, to collect or to receive any taxes whatsoever. And if any such person, after his removal from office as aforesaid, or after the making of such restraining order by the Levy Court as aforesaid, shall receive or col

im

or.

Fine and

ment.

CONCERNING THE PUBLIC REVENUE.

lect any tax or taxes from any person or persons whomsoever, Misdemean- he shall be deemed guilty of a misdemeanor, and upon conviction thereof by indictment, be fined not less than one hunimprison- dred dollars nor more than five hundred dollars, and may, in addition thereto, in the discretion of the court, be imprisoned Liability of for any term not exceeding one year. In case of the appointcollector and ment of a collector for the residue of a term as provided for in appointed in this section, or in case of the appointment of a person to colmoved or re- lect the residue of the taxes uncollected by a collector whose strained col- term of office shall have expired as herein provided, he and

lieu of re

his sureties shall be chargeable with all taxes uncollected by his predecessor, subject to allowances by the Levy Court, as in the cases of other collectors. Such appointment shall not discharge the sureties of the first collector from any part of charge sure- their responsibility, or otherwise affect it, but all sums colpredecessor. lected by the last collector shall be credited to the first. He shall have the same powers and be subject to the same duties Habilities and liabilities as the collector first appointed. On his death they shall devolve upon his executor or administrator. If a Date of new new warrant be issued to him, it and the duplicate shall bear date with the original. The provisions of this section shall To whom apply to any collector of taxes who may have been at any law applies. time heretofore appointed, as well as to any who shall be

TITLE FOURTH.

Of Elections.

CHAPTER 343.

OF THE ELECTIONS OF ASSESSORS AND INSPECTORS.

AN ACT to amend section six of chapter 17, of the Revised Statutes, of the
Laws of Delaware.

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

Amended
Code, 1874,

111.

SECTION 1. That section six of chapter seventeen, of the Section 6, chapter 17, Revised Statutes of the Laws of Delaware be and the same Revised is hereby amended by striking out the word "eleven" in line Code, amend two, and inserting in lieu thereof, the word "nine," and by striking out in the same line, the word "twelve" and inserting

TITLE FIFTH.

Of Certain Public Officers.

Amended Code, 1874, 151.

CHAPTER 344.

OF THE GOVERNOR.

AN ACT to amend chapter twenty-seven of the Revised Statutes of this

State.

SECTION 1. Be it enacted by the Senate and House of RepreSection 2 of sentatives of the State of Delaware in General Assembly met, chapter of That chapter twenty-seven, of the Revised Statutes of this amended. State be and the same is hereby amended, by repealing so much of the second section of it as follows after the word "journals" in the fifth line of said second section, as printed $10 per copy in the Revised Codes of 1852 and 1874, to the close or end of for certain said section, and inserting in lieu thereof, the following words ports deposi. and provision, viz.: "and on the certificate of the Secretary ted in State of State, that the reports of judicial decisions by the Asso

to be paid

judicial re

library.

ciate Judge of the Superior Court of the State of Delaware. residing in Kent county, have been deposited in the State library, as required by law, to pay for the same, at the price of ten dollars per copy." And in any future edition of the laws of this State, the said chapter and section shall be published as herein and hereby amended.

Passed at Dover, February 5, 1877.