AN ACT to change the time of making assessments in Kent County, returning

of same to the Levy Court, to change the time of appeals and of issuing duplicate and warrants to collectors.

Whereas under the law, assessments are required to be made before the first day of January of the year in which said assessments are applicable, and

Whereas many changes of property and of residence are made on or about January of each year, and

Whereas having said assessments made before the said first day of January in any year is not and cannot be a correct assessment of the property and persons of the Districts which it purports to represent, on account of said removals and changes, therefore

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

Sec. 1. That on and after the passage of this Act it shall be lawful for the Assessors elected at any regular election held in Kent County for the election of State and County officers, or appointed under existing laws, to make the general and annual assessments for County purposes between the first day of January and the fifteenth day of February in every year to which such assessment is applicable for the purpose of County taxes for that year.

Sec. 2. Every assessor shall complete the assessment of his District by the fifteenth day of February, and within five days thereafter post in five of the most public places in the Districts an alphabetical list of the names of persons assessed in that District, with the separate sums of their Real, Personal and Capitation amounts, and their Aggregate: and at the same time and place he shall give notice that he will attend at some public place in said District on the first Monday in March next ensuing from 10 o'clock A. M. till 5 o'clock P. M. to hear appeals, correct errors therein, and to assess persons or property omitted.

Sec. 3. The term District as herein used shall be taken to mean the whole Representative District, irrespective of the number of Election Districts therein it shall be construed to be one Assessment District, and the alphabetical list thereof shall include the whole of said District.

Sec. 4. Each assessor shall return his assessment to the Levy Court on the Second Tuesday in March and shall attend the Court on that day, and on such other days as the Levy Court may require, under a penalty- of Twenty dollars to be recovered by Indictment.

Sec. 5. The Levy Court of Kent County shall sit as a Court of Appeals on the second Tuesday in March in every year, and on such other days and times in said Month as it shall be necessary to adjourn to; and shall have all the powers

and perform all the duties under this Act as now by law provided. The said Levy Court shall on the first Tuesday in May in every year, cause to be issued to the collector of each District a duplicate of the assessment of the District of which he is collector, transcribed and certified by the Clerk of the Peace, with a warrant thereto annexed.

Sec. 6. This Act shall be applicable to Kent County only.

Sec. 7. All Acts or parts of Acts inconsistent herewith, are hereby repealed.

Approved, March 16, A. D. 1905.