Overplus of sale to be returned to owner. Goods and chattels of tenant liable. As to property of minors or persons absent. Refusal to pay OF CITIES AND TOWNS. cases of a landlord's warrant for the collection of rent, rendering the overplus, if any, after deducting the taxes due and all reasonable fees, charges and expenses, to the owner or owners thereof, or if no such personal property can be found by the said collector the said tax may be collected from or levied upon the goods and chattles of any of his tenants, if such there be, who shall be allowed to set off the amount thereof against any demand for rent on the part of such delinquent landlord, or if there be not rent due sufficient to cover the amount so paid or levied it may be recovered by such tenant from his landlord with costs. And if any grounds, building or estate belonging to a minor or minors or to person or persons absent from the town of Newark, the tax laid upon the assessment of such grounds, building or estate may be collected from the person or persons having the care of such grounds, building or estate and the receipt of the said collector for money so paid shall be a sufficient voucher to all executors, administrators, guardians, trustees, or attorneys, against those whom they represent. If any person or persons from whom any tax is required to be collected or their executors, administrators, guardians, trustees or attorneys can not be found or shall refuse to pay the tax aforesaid, and no goods or chattles tax, judgment, of such person sufficient to satisfy such tax shall be found and Prothonotary the same can not be collected from any tenant or tenants of such Court against person or if the owner or owners or other person or persons sold by Sheriff having the care and charge over any real estate assessed upon Levari Facias. which the tax has been levied as aforesaid can not be found, the said collector of taxes shall make and deliver to the prothonotary of New Castle County a certificate of facts under oath or affirmation together with a brief description of the real estate on which said tax shall have been assessed, the amount thereof, and all costs and charges and the name or names of the person, persons, or corporation, if known, against whom as owners of said real estate said tax has been assessed and judgment shall thereupon be entered by the said prothonotary of the Superior Court of New Castle County, in favor of the Council of Newark on said described real estate against the said owner or owners thereof, if known, and a writ of Levari Facias shall forthwith be issued thereon by virtue of which it shall be the duty of the sheriff of said county to advertise and sell the real estate upon which said taxes have been assessed under like proceedings as by law are required in the sale of lands and tenements under exReturn of writ. ecution process, and make return thereof to the next regular term to be entered by of Superior real estate and under writ of OF CITIES AND TOWNS. deed. surplus. of the said Superior Court after the issuing of the said writ, and the said court may inquire into the circumstances and regularity Approval of of the proceedings and either approve the sale or set it aside. If Court. the court approve the said sale the sheriff shall make a deed to Sheriff to make the purchaser or purchasers thereof which shall convey all interest and property in and to said real estate so sold, and the said Superior Court shall have power to make all necessary orders and rules and all process which may be necessary to place the said purchaser or purchasers in possession of the said real estate. If the sale be set aside by said court the said tax shall still be a lien on said real estate and the court may order another sale and so on until the tax be collected. Such disposition of the surplus pro- Disposition of ceeds of said sale shall be made by the court as may be deemed just. No sale shall be approved if the owner be ready at court, be- Sale not to be approved if fore the confirmation of the said sale, to pay the taxes and all fees, payment be costs, and charges and no deed shall be made until the expiration confirmation. of two years from the time of sale within which time the owner or owners, his, her or their heirs, executors, or administrators, or its successors, shall have power to redeem the said real estate so sold on payment to the purchaser or purchasers or their heirs or assigns, or its successors, of the amount of the purchase money and costs and twenty per cent in addition thereto. Proceedings Proceedings for for redeeming land so sold as aforesaid shall be by petition to the said Superior Court and the said court shall have full power to taxes, how make all proper rules and orders thereon. tendered before redemption of land sold for taken. distrain on Section 2.* The collector of taxes of the council of New- Collector may ark may distrain on any personal property belonging to any tax-personal able for the collection of any personal or per capita tax assessed property. and levied against any person and unpaid by the first day of December of the year in which said taxes were assessed and levied and may sell the same in manner as hereinbefore provided for the sale of personal property for the collection of taxes assessed against real estate. taxes, Collector Section 3. If the owners of such personal property do not Failure to pay pay the amount of the taxes and all fees, costs and charges by to sell personal the time appointed for the sale thereof, the said collector shall property. sell the same or enough thereof to pay said fees, cost and charges at public auction. Section 4. Any property or surplus money remaining shall surplus to be be returned to the owner or person entitled to receive it. If no returned to *Printed as enrolled. owner. Collector to have custody of property. Employer to deduct tax of notice of col lector. OF CITIES AND TOWNS. owner or person entitled to receive the same can be found by said collector, he shall deliver such property or surplus money to the treasurer of the Town of Newark who shall hold the same subject to the call of the owner thereof. Section 5. Any collector may without the consent of the owner remove personal property for safe keeping to any place within the Town of Newark which he may deem best. Section 6. The collector of taxes of the council of Newark employee upon may at any time notify in writing the person, persons or corporation by whom any taxable residing within the limits of the town of Newark and assessed for any tax either for real estate or personal or per capita tax is employed, that the tax of such employee is due and unpaid and it shall be the duty of such employer to deduct from the wages or salary of such employee the amount of the tax due from such employee and charge the same against him and pay the same over to the said collector within Refusal of em- sixty days from the time of receiving such notice, and if such ployer to be come liable. employer refuse or neglect to comply with the provisions of this section within said sixty days from the time of receiving such notice, he, she or it shall be personally liable for the said tax and all fees, costs and charges of the person or persons so employ* by him and the same may be recovered by an action brought by said collector against said employer before the Superior Court of the State of Delaware, in and for New Castle County, or before any Justice of the Peace in New Castle County. Section 7. Any sale of real or personal estate or of any interest therein liable for the payment of taxes by the provisions of this act may be had by the said Collector from time to time. Section 8. In the event of the sickness, disability, or removal from office of the Colector of taxes of the council of Newark, the treasurer of the Council of Newark may act in his place and he shall be vested with all the powers given by this act or by the charter of Newark and any amendments thereto by any law of the State of Delaware to the said Collector. Section 9. In addition to the powers given the said collector of taxes and treasurer of the Council of Newark by this act and by the charter of Newark and any amendments thereto, he *Printed as enrolled. OF CITIES AND TOWNS. and they shall have all other the powers given the Collector of County taxes of New Castle County, Delaware, by any law of the State of Delaware. Approved March 31, A. D. 1903. CHAPTER 420. OF CITIES AND TOWNS. AN ACT TO AMEND CHAPTER 192 OF VOLUME 17, LAWS OF Be it enacted by the Senate and House of Representatives of the Law not to im treasurer in collection of Section 1. That section 12 of said act be and the same is Exemption hereby amended by inserting after the word "levies" and before pair power of the word "The" in the seventeenth line of said section the following; "and in addition to the powers conferred herein the taxes. said treasurer shall have the power and authority to collect said taxes by means of attachment or mesne process as fully and effectually as any debt or damage might have been recovered or collected before any exemption from attachment or mesne attachment process existed.” mitment Section 2. That section 13, of said act be and the same is Place of com hereby amended by striking out the words "public jail of New changed. Castle County," after the word "the" and before the word "for" in the thirty-first line of said section, and insert in lieu thereof the following; "New Castle County Workhouse." Section 3. That section 20 of said act be and the same is; OF CITIES AND TOWNS. Increase of tax. hereby amended by striking out the word "five" after the word "exceed" in the third line of said section and insert in lieu thereof the word "fifteen." Manufacturers Town exempt from hundred road taxes. large. Registration fee. Penalty for harboring un Section 4. That said act be and the same is hereby further amended by adding to said act three new sections, as follows: "Section 22. That "The Commissioners of Newport" be and they are hereby authorized when in their judgment it is for the advantage of the Town of Newport to exempt any manufacturer who may locate and establish a plant therein from all town taxes for the space of five years. Section 23. That from and after the approval of this act the Town of Newport be and it is hereby exempted from the payment of all hundred road taxes. Section 24. That from and after the approval of this act it shall be unlawful for any person or persons within the limits of the Town of Newport to allow any male or female dog to run at Registration of large in said town without first having said male or female dogs dogs running at duly registered, and the treasurer of the Town of Newport shall keep a book in which he shall record the names of all persons registering dogs and he shall supply a metal tag for each male or female dog registered. The person or persons registering dogs as aforesaid, shall pay to the said treasurer the sum of fifty cents for every male dog registered, and the sum of One dollar for every female dog registered. Any person or persons found harboring a dog without the said dog being registered as aforeregistered dog. said, shall be subject on conviction before the Alderman of said town to a fine of Five dollars for each dog unregistered, and the said treasurer of said town in the collection of the said fine shall have all the powers conferred on him by the twelfth section of this act as amended in this act, and the bailiff of the Town of Newport on notification by the treasurer that any person within the limits of said town is the owner of any male or female dog or dogs without the same having been registered as herein provided shall have authority to impound said dog or dogs and if the owner or owners thereof shall not within twelve hours after receiving notice of the impounding of said dog or dogs, have the said dog or dogs registered and pay the sum of two dollars to said bailiff, one dollar of which shall be for the benefit of the bailiff and the remaining one dollar to be paid said treasurer for |