Delaware General Assembly

CHAPTER 82

COUNTY TREASURER AND COLLECTION OF TAXES NEW CASTLE COUNTY

AN ACT to Amend Chapter 45 of the Revised Code of the State of Delaware, relating to the County Treasurer and collection of taxes in 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 Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby amended by repealing 1148 Sec. 4 thereof and by substituting in lieu thereof the following Section to be styled 1148, Sec. 4 :

1148. Sec. 4. The said Receiver of Taxes and County Treasurer shall have his office in the County Building in the City of 'Wilmington and it shall be his duty to attend either in person or by deputy at his office every day except Sundays, legal holidays and Saturdays from nine o'clock in the morning Office hours until five o'clock in the afternoon and every Saturday from nine o'clock in the morning until twelve o'clock noon.

Every Collector of Taxes for Hundreds outside of the City of Wilmington shall attend at least four days during the month of July and at least six days during the months of August and September of each year at some convenient place or places in his Hundred at convenient times, for the purpose of receiving taxes. He shall give notice of such purpose and the times and places by hand bills posted in at least five of the most public places in his Hundred and in such other manner as the said Levy Court shall authorize and direct.

Section 2. That 'Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1152, Sec. 8, thereof and by substituting in lieu thereof the following Section to be styled 1152, Sec. 8:

1152. Sec. 8. All taxes assessed against real estate shall constitute a lien against all such real estate within the county for the space of two years from the first day of July of the year for which said taxes were levied, but if the said real estate remains the property of the person who was the owner at the time that it was assessed, then the lien shall continue until the tax is collected.

Section 3. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1153, Sec. 9, thereof and by substituting in lieu thereof the following section be styled 1153, Sec. 9:

1153. Sec. 9. In the case of life .estates, the interest of for tax the tenant for life shall first be liable for the taxes.

Section 4. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1154, Sec. 10, thereof and by substituting in lieu thereof the following Section to be styled 1154, Sec. 10:

1154. Sec. 10. The said Receiver of Taxes and County Treasurer and each of the said Collectors shall on or before writing for taxes due, fail the fifteenth day of December of each year, make at least one demand in writing upon every person or corporation liable for the payment of any taxes to him for said year for Road, Poor or County purposes then remaining unpaid for the payment thereof, stating the amount then due and that if the same are not paid during the said month of December that legal proceedings will be instituted for the collection thereof. The Failure to give said notice shall not constitute a bar to any of the proceedings hereinafter authorized and directed. Said notice may either be delivered personally to such person or to the President or one of the Directors of any such Corporation or said notice may be mailed in a sealed postpaid envelope directed to the last known address of the said person or corporation, and the day of said mailing shall be deemed and taken as the day of the giving of said notice, provided, however, that the provisions of this Section shall not apply to taxes due for the year 1922 or prior thereto.

Section 5. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1155, Sec. 11, thereof and by substituting in lieu thereof the following Section to be styled 1155, Sec. 11:

1155. Sec. 11. The said Receiver of Taxes and County Treasurer and each of said Collectors shall upon the expiration of two months after the approval of this Act and thereafter, during the months of January and February in every year institute proceedings against all persons and corporations liable for the payment of any taxes due to him for Road, Poor or County purposes then remaining unpaid. Said proceedings may be instituted in any case in the Superior Court of the State of Delaware sitting in and for New Castle County; or where the amount due is not greater than the sum of one thousand dollars exclusive of costs, said proceedings may be instituted in the Court of Common Pleas for New Castle County; or where the amount due is not greater than two hundred dollars exclusive of costs, said proceedings may be instituted before any Justice of the Peace residing in New Castle County. Said proceedings shall be by attachment and shall be as follows:

An affidavit shall be made and filed by the said Receiver of Taxes and County Treasurer or the 'Collector, (as the case may be) or by some creditable person for him, stating that the defendant is justly indebted to the plaintiff in the sum of (stating the sum due for taxes) for the year (stating the year for which said taxes are due) with the Prothonotary of said Superior Court or the Clerk of the said Court of Common Pleas or the said Justice of the Peace (as the case may be) and thereupon the said Prothonotary or Clerk of the Court of Common Pleas or the said Justice of the Peace, (as the case may be) shall issue a writ of attachment directed to the Sheriff of New Castle County commanding said Sheriff that he attach all the goods and chattels, rights and credits, moneys and effects of the said defendant within New Castle County to answer the said plaintiff in a cause of action wherein the sum of dollars for taxes for the year is demand* and that he, the said Sheriff summon any Garnishee of the said defendant found within his bailiwick to appear before the said Superior Court or be- fore the said Court of Common Pleas or before the said Jus- tice of the Peace, (as the case may be) on the day of A D. at o'clock in the to answer what goods and chattels, rights and credits, moneys and effects of the said defendant may be in their hands respectively and that he have then there said writ of attachment with his doings thereon duly endorsed. Said writ of attachment if issued by the Prothonotary of the said Superior Court shall be returnable on the first day of the next term after its issuance and if issued by the Clerk of the Court of Common Pleas or by a justice of the Peace shall be returnable within fifteen days.

If the said Sheriff is unable to find any goods, chattels, rights, credits, moneys or effects of the defendant within his further writ of attachment bailiwick or in the hands of any person or corporation within his bailiwick, then a further writ or writs of attachment may he issued until the Sheriff shall find goods, chattels, rights, credits, moneys or effects, within his bailiwick or in the hands of some person or corporation within his bailiwick.

Notice of said attachment shall also be given to the defendant whenever practicable. If said defendant is a person, such writ may either be served upon him personally or by leaving a copy thereof at his usual place of abode within New Castle County more than six days before the return thereof in the presence of an adult person, and if the defendant is a corporation, such writ may either be served personally on the President or one of the Directors thereof or by leaving a copy thereof at its principal place of business in New Castle County more than six days before the return thereof in the presence of an adult person, or if said person does not reside in New Castle County, or if said Corporation has no place of business in New Castle County, a copy thereof may be mailed in a sealed postpaid envelope directed to the last known address or place of business of the said defendant more than six days before the return thereof, and the clay of mailing shall be deemed and taken as the day of the giving of said notice, but the failure to give said notice shall not divest the said Court or the said Justice of the Peace before whom said proceedings were instituted of jurisdiction to hear and determine the said proceedings in the manner hereinafter following:

*So enrolled.

The defendant in any said attachment whose goods, chattels, rights, credits, moneys or effects have been attached at any time before the expiration of ten days after the return of tiff said attachment may file in the Court or with the Justice of the Peace where said writ is returnable an affidavit denying the demand of said plaintiff in whole or in part. In every case in which goods, chattels, rights, credits, moneys or effects of the said defendant have been attached, and no affidavit is In absence of filed as aforesaid by the said defendant, judgment on motion, shall be entered in favor of the said plaintiff and against the 5 plaintiff said defendant for the amount Shown to be due by the affidavit filed by the said plaintiff together with his costs, and in every case in which goods, chattels, rights, credits, moneys or effects of the said defendant have been attached and an affidavit has been filed by the said defendant as aforesaid, the said Superior Court or the said Court of Common Pleas or the said Justice of the Peace, (as the case may be) shall proceed to direct an issue to be tried by a Jury at the bar of the said Superior Court or by a reference to three judicious and impartial citizens before the said Court of Common Pleas to be appointed by said Court or before the Justice of the Peace to be appointed by said Justice of the Peace, (as the case may be) for ascertaining whether there is a just demand and the amount thereof, and their verdict or finding shall be final and conclusive.

If the defendant give to the plaintiff a bond with sufficient surety to be approved by the Sheriff before the return of the attachment or by the Court or Justice of the Peace, (as the case may be) after the return thereof to pay any judgment recovered against him with costs, the goods and chattels, rights and credits, moneys and effects attached and the Garnishee forthwith summoned shall be discharged. If the said bond be not given, the Court or Justice of the Peace, (as the case may be) upon the entry of judgment against said defendant as aforesaid shall forthwith make an order for the sale of the goods and chattels attached upon due notice or so much thereof as shall be necessary to pay said judgment with the costs, and shall render judgment against every Garnishee summoned upon the attachment that has answered, confessing goods, chattels, rights, credits, moneys or effects in his, her or its hands or upon the verdict of a Jury in the said Superior Court against him or upon a finding against him on a hearing before the said Court of Common Pleas or Justice of the Peace (as the case may be) if required to plead, as in other proceedings by attachment. The residue of the goods and chattels, moneys and effects, after satisfying the judgment and costs shall be restored or paid to the defendant without delay.

The defendant in any such writ of attachment shall not be entitled to the benefit of any of the exemption laws of the tiled emption laws State of Delaware and all persons, firms, associations, corporations, public and private, including banks, trust companies, savings institutions, loan associations and insurance companies and public officers and the agents, servants and trustees of the said defendant shall be liable to be summoned as Garnishee or which purpose service of the summons as provided in other attachment cases shall be sufficient to render said persons and the officers of the said corporations subject to all the liabilities provided by law and the answer of such persons and of such officers so served with said attachment shall be en- forced in the same manner as is now provided by law in other cases.

Section 6. That Chapter 45 of the Revised Code of thesee4 State of Delaware be and the same is hereby further amended by repealing 1156, Sec. 12, thereof and by substituting in lieu thereof the following Section to be styled 1156, Sec. 12:

11.36. Sec. 12. The said Receiver of Taxes and County Treasurer and each of said Collectors may at any time prior to the First day of January in any year institute proceedings against any person or corporation liable for the payment of any taxes due to him for Road, Poor or County purposes then remaining unpaid for said year in the manner hereinbefore provided, upon there being stated in said affidavit the further fact that the affiant has just cause to believe that the said plaintiff will lose the benefit of his process by delay.

Section 7. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1157, Sec. 13, thereof and by substituting in lieu thereof the following Section to be styled 1157, Sec. 13:

1157. Sec. 13. Whoever, without the consent of the plaintiff in any writ of attachment issued under the provisions of this Chapter, shall secrete, destroy, or remove from the County any property seized under such writ of attachment, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in a sum equal to the value of the property secreted, destroyed or removed and shall also be imprisoned for a term not exceeding one year.

Section 8. That Chapter 45 of the Revised Code of the Revised Code State of Delaware be and the same is hereby further amended by repealing 1158, Sec. 14, thereof and by substituting in lieu thereof the following Section to be styled 1158, Sec. 14:

1158. Sec. 14. In every case in which the defendant failure to pay judgment with costs, plaintiff has given to the plaintiff a bond in the manner hereinbefore to institute action of debt provided and judgment has been entered against the said defendant, if the said defendant shall fail to pay to the said plaintiff the said judgment with interest and costs within twenty days from the entry thereof, it shall be the duty of the said plaintiff upon the expiration of the said twenty days to forth with institute an action of debt upon said bond in some court of competent jurisdiction and to promptly prosecute the same and upon the recovery of judgment therein to forthwith proceed to the collection thereof by execution process or otherwise.

Section 9. That Chapter 45 of the Revised Code of the Chap 45, Revised Code State of Delaware be and the same is hereby further amended by repealing 1159, Sec. .15, thereof and by substituting in lieu thereof the following Section to be styled 1159, Sec. 15:

1159. Sec. 15. The said Receiver of Taxes and County Taxes and Collectors to °mooed to col. Treasurer and each of said Collectors shall upon the expiration feet taxes, of four months after the approval of this Act and thereafter, when on and after the first day of April in every year proceed to collect from all persons and corporations liable for the payment of any taxes due to him for Road, Poor or County purposes or real estate then remaining unpaid or where security has not been given in the manner hereinbefore provided for the payment thereof in the following manner:

The said Receiver of Taxes and County Treasurer or the said Collectors (as the case may be), shall prosecute and sue forth out of the Superior Court of the State of Delaware in and for New Castle County a writ of Scire Facias directed to the Sheriff of the County and commanding him to make known to the defendant therein, his or her heirs, executors or administrators or its successors, that he, she, it or they, be and appear before the said Court to show cause, if any there be, wherefore real estate owned by the said defendant at the time the taxes therein referred to were levied, (describing the said real estate as it appears in the plaintiff's duplicate, or in a more particular manner at the election of the plaintiff) ought not to be seized and taken in execution and sold for the payment of taxes amounting to (stating the sum due for taxes) for the year (stating the year for which said taxes are due). On the return day of the Scire Facias, judgment shall be entered upon motion by the plaintiff on the last day of the term to which said process is returnable notwithstanding appearance by the defendant unless said defendant shall have previously filed in the said proceeding an affidavit that there is a legal defense to the whole or part of said action and set- ting forth the nature and character of the same ; provided that no judgment shall be entered by virtue of this section unless the said plaintiff shall on or before the first day of the term to which the original process is returnable file in the office of the Prothonotary a certified transcript of the entries appearing on his tax duplicate respecting the tax sued for with an affidavit stating the sum demanded and that he verily believes that the same is justly and truly due.

Section 10. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1160, Sec. 16, thereof and by substituting in lieu thereof the following Section to be styled 1160, Sec. 16:

1160. Sec. 16. If judgment is not entered pursuant to the above section, then like proceedings shall be had as in other cases of Scire Facias.

Section 11. That Chapter 45 of the Revised Code of Chap 45. Revised Code the State of Delaware be and the same is hereby further Amended amended by repealing 1161, Sec. 17, thereof and by substituting in lieu thereof the following Section to be styled 1161, Sec. 17:

1161. Sec. 17. Upon the entry of judgment in any case, a writ of Levari Facias shall be awarded and the premises described in said Scire Facias shall be taken in execution and after notice given in the same manner as in other cases of the sale of lands upon execution process shall be exposed to public sale, or if there be no sale for want of bidders, or for any other reason return shall be made accordingly and thereupon another writ or other writs of Levari Facias may issue and be executed in the same manner and with like effect.

Section 12. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1162. Sec. 18, thereof and by substituting in lieu thereof the following Section to be styled 1162, Sec. 18:

1162. Sec. 18. Upon the return of any writ of Levari Facias the said Superior Court shall, if the real estate or any part thereof therein described is sold, inquire into the circumstances and regularity of the proceedings relative to such sale and either confirm the sale or set it aside. If the said Superior Court confirms the sale the Sheriff shall deliver to the purchaser a certificate reciting the judgment recovered in said proceeding of Scire Facias and the said writ of Levari Facias and setting forth the facts relative to such sale, and the said purchaser shall have and be possessed of all rights ill and to said real estate, subject to the right of redemption as herein- after provided, as the defendant in said proceeding had on the first day of July of the year for which said taxes were levied upon which said judgment was recovered in said proceeding, and the said Superior Court shall have power to make all necessary orders and rules and to issue all writs which may be necessary to put the said purchaser in possession of t the said real estate without delay. If the sale be set aside another writ of Levari Facias may issue and be executed in Issue the same manner and with like effect. Upon confirmation of such sale, the Sheriff shall pay to the plaintiff the amount of the judgment with interest and costs and shall pay the balance thereof to such persons or corporations as then hold liens upon said lands and premises whether by way of taxes, mortgage, judgment, recognizance or otherwise, in accordance with priority of their lien and the balance thereof shall be paid to interest I the person who was the owner of said real estate at and immediately before said sale, or the said Sheriff may after paying to the plaintiff the amount of said judgment with interest and costs, pay the balance thereof into the said Superior Court. No sale shall be confirmed if the owner of the real estate or Sale not confirmed when any person having an interest therein shall pay to the said plaintiff or shall pay into the said Superior Court for the use of the said plaintiff the amount of said judgment together with interest and all costs.

Section 13. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1163, Sec. 19, thereof and by substituting in lieu thereof the following Section to be styled 1163, Sec. 19:

1163. Sec. 19. The owner of any real estate sold under a Levari Facias or his legal representative may redeem the real estate, when estate so sold at any time within four months from the day the said sale is confirmed by the said Superior Court, by paying to the purchaser or his, legal representative the amount of the purchase price and fifteen per centum in addition thereto or if the said purchaser or his legal representative shall refuse to receive the same or does not reside within New Castle County or cannot be found within said County the said owner may pay said amount into said Superior Court for the use of the said purchaser.

Section 14. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1164, Sec. 20, thereof and by substituting in lieu thereof the following Section to be styled 1164, Sec. 20.

1164. Sec. 20. If the owner of any real estate sold under a Levari Facias or his legal representative shall redeem said real estate, he may prefer to said Superior Court a petition setting forth that fact and thereupon the said Superior Court shall cause to be entered upon the record of the judgment, under which said real estate was sold, a memoranda that the real estate described in the writ of Scire Facias upon which said judgment was entered has been redeemed and thereafter the said owner shall hold such redeemed real estate subject to the same liens and in the same order of priority as they existed at the time of the sale thereof.

Section 15. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1165, Sec. 21, thereof and by substituting in lieu thereof the following Section to be styled 1165, Sec. 21:

1165. Sec. 21. If the owner or his legal representative does not redeem said real estate within four months from the day the sale is confirmed by the said Superior Court, any person or corporation who has an interest or a lien upon any real estate so sold may prefer a petition to the said Superior Court at any time within six months from the day the said sale is confirmed by the said Superior Court setting forth the fact that he or it desires to redeem the said real estate and that he or it is willing to pay into the said Superior Court for the use of the purchaser the amount of the purchase price and fifteen per centum in addition thereto. The petitioner may also state in said petition that he or it is willing to pay into said Superior Court a further sum (stating said sum) for the benefit of any person or corporation who has an interest in or a lien upon said real estate prior to the interest or lien of the said petitioner, and the said petitioner may also state in said petition such other and further facts as the said petitioner may deem proper. Upon the expiration of six months from the day of confirmation of the sale of the said real estate the said Superior Court, after giving due notice to all said petitioners. same shall proceed to hear the same and after considering the interest and liens of the petitioners shall determine which of said petitioners shall be permitted to redeem the same and shall make an order accordingly, the said petitioner then paying into the said Superior Court the amount specified in his or its petition for the use of the parties entitled thereto, and complying with such other orders as the said Superior Court shall make.

Section 16. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1166, Sec. 22, thereof and by substituting in lieu thereof the following Section to be styled 1166, Sec. 22:

1166. Sec. 22. Any person or corporation having an interest in or a lien upon said real estate who shall redeem the same within the time and in the manner prescribed in the preceding Section, or any purchaser in case the said real estate has not been redeemed or their respective representatives, may prefer a petition to the said Superior Court setting forth the facts and applying for an order for a deed for said real estate, and the said Superior Court shall thereupon order the Sheriff to execute, acknowledge and deliver to the person or corporation entitled thereto a deed granting and assuring unto such person or corporation the same estate and title as the said defendant was 'seized of on the first day of July of the year for which said taxes were levied upon with the judgment under which said real estate was sold was recovered, (which said date shall be specified in said order) discharged from all equity of redemption and from all liens and encumbrances existing against said property at the time of said sale and free and discharged of any right of or any incohate right of dower or courtesy therein.

Section 17. That Chapter 45 of the Revised Code of the Chap. 451 Revised Code State of Delaware be and the same is hereby further amended by repealing 1167, Sec. 23, thereof and by substituting in lieu thereof the following Section to be styled 1167, Sec. 23:

1167. Sec. 23. The said Receiver of Taxes and County Treasurer and each of said Collectors, if he fails to proceed or is prevented from proceeding in the manner hereinbefore provided by reason of the death, insolvency or bankruptcy of the person or corporation liable for the payment of any taxes, or for any other cause, may, in any case, recover the amount of such taxes as he is by law authorized to collect in an action of debt before the said Superior Court of the State of Delaware sitting in and for New Castle County, or in any case where the amount due is not greater than the sum of one thousand dollars, exclusive of costs, before the Court of Common Pleas of New Castle County, or in any case where the amount due is not greater than the sum of two hundred dollars, exclusive of costs, before any Justice of the Peace residing in New Castle County, against the person to whom property is assessed or in case the property is owned by any per- son to whom it is not assessed, then against the owner or owners of said property, provided that if service, as in other actions of debt, be had upon any one of several owners of real estate upon which taxes are levied, service need not be had upon the other owner or owners of said real estate if a copy of the writ is left with the tenant in possession or posted upon the premises six days before the return of the process. And where the said action is before either the said Superior Court or the said Court of Common Pleas for New Castle County, it shall be sufficient to set forth that the action is to recover a specified sum of money being a tax assessed against property owned by the defendant in whole or in part, together with such description of the property, whether real or personal, or both, as will be sufficient to identify the same and the year for which said taxes were levied.

A right of appeal shall be the same as in other civil actions. In case any defendant is a non-resident or a corporation not organized under the laws of the State of Delaware, proceedings may be had in the Superior Court for said County by attachment. Said writ of attachment shall be framed, directed, executed and returned and like proceedings had as in other cases of foreign attachment in this State, except that the said Collector shall only be required to make and file with the Prothonotary an affidavit stating that the defendant resides out of the State or is a corporation not existing under the laws of tile State of Delaware, (as the case may be) and that he or it is justly indebted for taxes in the sum of dollars.

Section 18. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1168, Sec. 24, thereof and by substituting in Amended lieu thereof the following Section to be styled 1168, Sec. 24:

1168. Sec. 24. If judgment to be rendered in favor of the said Receiver of Taxes and County Treasurer or any Collector in an action of debt, an execution shall issue against the real or personal estate of the defendant; provided no execution against the said real estate shall issue except out of the Superior Court. Where such judgment is recovered before the Court of Common Pleas or before a Justice of the Peace jurisdiction and it is the desire of the Receiver of Taxes and County Treasurer or Collector to proceed against the real estate, the said Receiver of Taxes and County Treasurer or Collector shall take a transcript of the judgment from the Court of Common Pleas or Justice of the Peace and cause the same to be entered in the Superior Court of the State of Delaware in and for New Castle County. When such transcripts are entered, the subsequent proceedings shall be the same as upon other judgments. The lien of the judgment as aforesaid shall be deemed to relate back and take effect from the first day of July of the year for which said taxes upon which said judgment was recovered were levied.

A judgment for taxes in an action of debt entered in the said Superior Court within two years from the first day of July of the year for which said taxes were levied shall be a prior lien upon the real estate upon which said taxes were levied and shall be preferred to any and all liens of record entered or recovered against said real estate, although such liens of record have been entered or recovered before said judgment for taxes was entered ; provided however that such judgment shall not be a general lien against the property of the defendant unless personal service is had upon him.

Section 19, That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1169, Sec. 25, thereof and by substituting in lieu thereof the following Section to be styled 1169, Sec. 25:

1169. Sec. 25. Any of the above proceedings hereinabove authorized may be brought against the guardian or trustee of the owner of any property and any judgment recovered against them shall be binding upon the real and personal estate belonging to the person they represent. Any person owning or having any interest in any real or personal estate upon which Road, Poor or County Taxes have been levied and being under the disability of infancy or incompetency of mind and not having a guardian or trustee may be made a party defendant in any proceeding hereinabove authorized and a guardian ad litem or trustee ad litem upon the bringing of said proceeding shall be appointed by the said Superior Court or the said Court of Common Pleas for New Castle County or by the said Justice of the Peace upon the petition of the plaintiff in said proceeding.

Section 20. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by repealing 1170, Sec. 26, thereof and by substituting in lieu thereof the following Section to be styled 1170, Sec. 26:

1170. Sec. 26. The remedies hereinbefore provided cumulative are cumulative and if two or more proceedings are pending to recover the amount due for taxes upon the same property for any year, neither proceeding shall be pleaded in bar or in suspension of other of said proceedings. Provided, however, proviso that when the full amount due for said taxes upon said property for said year shall have been fully paid to the plaintiff in any said proceeding together with all costs in all proceedings then pending, the plaintiff shall enter upon the records thereof discontinuances thereof.

Section 21. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by adding thereto a new Section to be styled 1170A, Sec. 26A:

1170A. Sec. 26A. The Receiver of Taxes and County Counsel fees Treasurer and any Collector who shall recover judgment in any proceeding hereinabove authorized shall recover therein a reasonable amount for counsel fees to be taxed as a part of the costs by the Court or Justice of the Peace before whom the said proceeding is tried.

Section 22. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended by adding thereto a new Section to be styled 1170B, Sec. 26B.

1170B. Sec. 26B. The words "The Receiver of Taxes and County Treasurer" where used in 1155, Sec. 11, to 1170A, Sec. 26A, inclusive, of this Chapter, shall be construed to mean respectively either the Receiver of Taxes and County Treasurer then in office or the late or retiring Receiver of Taxes and County Treasurer (as the case may be), and Collector the word "Collector" where used in said Sections shall be construed to mean any person charged with the collection of Road, Poor or County Taxes levied for any year in any Hundred outside of the City of Wilmington.

Section 23. That Chapter 45 of the Revised Code of the State of Delaware be and the same is hereby further amended Revised Code repealed by repealing 1244, Sec. 100, 1245, Sec.101, in respect to New Castle County.

Approved March 27, A. D. 1923.