Delaware General Assembly

CHAPTER 52.

OF COLLECTORS.

AN ACT to abolish the offices of Collectors of Poll Taxes or Collectors of Capitation Taxes for the City of Wilmington, and to impose the duty of collecting the Capitation Taxes in the City of Wilmington upon the Receiver of Taxes for New Castle County.

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

Section 1. That for the purpose of abolishing the Collectors of Poll Taxes or Collectors of Capitation Taxes for the City of Wilmington Section II of "An Act in Relation to Collection of Taxes for New Castle County", published at Page 2 of the Appendix to Volume 20, Laws of Delaware, be and the same is hereby amended by striking out all of said Section after the word "Wilmington", in the sixth line, down to and inclusive of the word "district" in the nineteenth line; and to amend Section IV, of the said Act, by striking out all the words after the word "Wilmington" in the twelfth line, down to and inclusive of the word "Wilmington", in the thirteenth line of said Section; and to further amend said Act, by striking out all of Section VI, after the words "County Taxes" in the eighth line, down to and inclusive of the word "districts" in the tenth line; and to further amend said Act by striking out all of Section 36 after the word "Taxes" in the third line, down to and inclusive of the word "Wilmington" in the fourth line, and to strike out all of said Section 36 after the word "installments" in the tenth line.

Section 2. That Chapter 31, Volume 21, Laws of Delaware, being "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 Vol. 20, Laws of Delaware; being an "Act to provide for the Collection of Certain Taxes and to pay the expenses thereof", be and the same is hereby repealed.

Section 3. The County Treasurer and Receiver of Taxes is hereby expressly authorized, empowered and directed to collect the Capitation Taxes for the City of Wilmington.

Section 4. That all acts or parts of acts inconsistent with this Act be and the same are hereby repealed.

Approved March 30, A. D. 1905.