CHAPTER 81.
COUNTY TREASURER AND COLLECTION OF TAXES.
AN ACT to provide for the more efficient collection of taxes in Kent County by establishing the office of Receiver of Taxes and County Treasurer, and prescribing the duties of said office, and abolishing the office of County Treasurer and the office of Collector of Taxes.
Be it enacted by the Serrate and House of Representatives of the State of Delaware, in General Assembly met:
Section 1. That the office of Collector of Taxes for the several districts of Kent County, as the same is now constituted by law, is abolished from and after the first Tuesday in January, A. D. 1921; provided, however, that the Collectors of Taxes who are duly appointed and qualified prior to the first day of January, A. D. 1921, shall continue in office as Collectors of Taxes, with all their powers and authority, and subject to all their duties as such Collectors, as now provided by law, for such time as may be necessary for them to collect the taxes which they were authorized and appointed to collect under their respective appointments, but in no case for longer than two years from the date of their respective warrants.
Section 2. On the first Tuesday in January, in the year A. D. 1921, and every two years thereafter, on the first Tuesday in January, the Levy Court of Kent County shall appoint a competent person, who shall be a resident of Kent County, to the office of Receiver of Taxes and County Treasurer, which said office is hereby created. The person so appointed shall hold office for the term of two years from the date of his appointment, or until his successor be duly qualified. In the event of a vacancy occurring in the office of Receiver of Taxes and County Treasurer, by death, resignation, or otherwise, the Levy Court shall appoint a suitable person for the residue of the unexpired term.
Section 3. At the general election to be held in the year A. D. 1920, there shall be no person elected to the office of
County Treasurer, but the then County Treasurer of Kent County shall hold office until the appointment of the first Receiver of Taxes and County Treasurer under the provisions of this Act.
Section 4. All the rights, powers and authority appertaining to the office of County Treasurer of Kent County shall be vested in the Receiver of Taxes and County Treasurer, as herein created, and the said Receiver of Taxes and County Treasurer shall be subject to all of the duties, conditions and limitations appertaining to the said office of County Treasurer. Upon the appointment of the first Receiver of Taxes and County Treasurer under the provisions of this Act, and the qualification of the person so appointed, the said office of County Treasurer shall be abolished, and the duties of said County Treasurer shall devolve at once upon the Receiver of Taxes and County Treasurer.
Section 5. The provisions of Chapter 82, Volume 28, Laws of Delaware, and Acts amendatory thereof, shall apply to the office of Receiver of Taxes and County Treasurer of Kent County, except as otherwise specified herein, and wherever in said Chapter 82, Volume 28, Laws of Delaware, or in Acts amendatory thereof, the word "Sussex" shall appear, it shall be deemed and taken to be "Kent," and wherever the word "Georgetown" shall appear, it shall be deemed and taken to be "Dover."
Section 6. All acts, or parts of Acts, or sections of the Revised Statutes, inconsistent herewith, or which are supplied hereby, are hereby repealed.
Approved April 3. A. D. 1919.