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:
SECTION 1. That it shall be the duty of the Levy Courts of the respective counties of this State at the April Session, A.D. 1898, to assess and levy a capitation tax upon each and every male citizen of the age of twenty-one years or upwards, whose name shall appear upon the assessment books of their county.
Such capitation tax shall in no case exceed the sum of one dollar and twenty-five cents nor be less than the sum of twenty-five cents, and shall be uniform throughout the County in which the same is levied and assessed, and it shall be the further duty of the said Levy Courts of the respective 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 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.