CHAPTER 57.
OF COLLECTION OF TAXES.
AN ACT to amend an Act in relation to the collection of taxes for New Castle County, being Chapter 388, Volume 20, Laws of Delaware, as contained in the Appendix to said Volume.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That section 6, of Chapter 388, Volume 20, Laws of Delaware, as contained in the Appendix to said Volume, be and the same is hereby amended by adding, at the end of said section 6, the following:
The said Receiver of Taxes and County Treasurer; upon the expiration of his term of office, shall retain; have and possess, all and the same rights, powers and remedies, and be subject to all and the same duties, obligations, responsibilities and penalties, with respect to the collection of all taxes remaining outstanding and uncollected on his tax duplicates and warrants for any years during his term of office, as is now provided by law with respect to the said Receiver of Taxes and County Treasurer, and, in any legal proceeding for the collection of any of the said outstanding and uncollected taxes, or in any proceeding against said Receiver of Taxes or his surety or sureties, it shall be no objection to any such proceeding that the term of office of the Receiver of Taxes has previously expired.
The retiring Receiver of Taxes and County Treasurer shall occupy jointly with the incoming Receiver of Taxes and County Treasurer the tax office at the County Court House in the City of .Wilmington, until such time as the said retiring Receiver of Taxes shall have duly collected all of the said taxes remaining outstanding and uncollected on his tax duplicates and warrants as above stated, and until such time and in such manner as the Levy Court of New Castle County shall direct.
The Clerks now authorized by law for the Receiver of Taxes and County Treasurer shall also serve as Clerks for the retiring Receiver of Taxes without additional compensation and for such time as the Levy Court shall direct, and the retiring Receiver of Taxes shall be responsible under his bond for any and all neglects and defaults of any of the said Clerks and may require any such Clerk to enter into a bond with surety or sureties for the faithful performance of his duties in like manner as said Clerks may now be required to give bond to the Receiver of Taxes and County Treasurer.
The Levy Court shall have the right and full authority to settle any dispute that may arise between the Receiver of Taxes and County Treasurer and the retiring Receiver of Taxes, or between either or both of said officers and any or all of said Clerks, and the Levy Court shall have the right to withhold the salary or compensation of any of said officers or Clerks until such time as any such dispute shall have been fully settled.
Nothing in this act shall be so taken or construed as to relieve the retiring Receiver of Taxes or his surety or sureties from any responsibility whatever under the bond as now provided for by law for the Receiver of Taxes and County Treasurer, but the same shall remain and continue in full force and effect after the expiration of his term of office and until he shall have fully accounted for all taxes remaining outstanding and uncollected on his tax duplicates and warrants, and until released by the Levy Court after such full accounting as provided by law.
Approved March 31, A. D. 1913.