CHAPTER 84. RECEIVERS OF TAXES AND COUNTY TREASURERS
Subchapter I. General Provisions
§ 8401. Election; term of office; qualifications [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247,
§ 9]
(a) There shall be a Receiver of Taxes and County Treasurer for Kent County elected at the general election each 4th year
by the voters of the County qualified to vote for members of the General Assembly. In Kent County his term of office shall
be for 4 years from the 1st Tuesday in June after his election or until his successor shall be qualified.
(b) The Receiver of Taxes and County Treasurer for Kent County shall be elected at the general election held in the year in
which the Governor is not elected.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; 28 Del. Laws, c. 82, § 3; 33 Del. Laws, c. 84, § 1; 37 Del. Laws, c. 105, § 1; 37 Del. Laws, c. 106, § 1; Code 1935, §§ 1341, 1398, 1429; 45 Del. Laws, c. 128, § 1; 9 Del. C. 1953, § 8401; 55 Del. Laws, c. 85, §§ 23A-23D; 57 Del. Laws, c. 762, §§ 22A-22C.;
§§ 8401-8404. Election; term of office; qualifications; bond; oath of office; vacancies [Effective upon fulfillment of the
conditions of 77 Del. Laws, c. 247, § 9]
Repealed by 77 Del. Laws, c. 247, § 7.
§ 8402. Bond [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
(a) Every receiver of taxes and county treasurer elected under the provisions of this chapter, before entering upon the duties
of his office, shall give bond to the State, with 1 or more sureties, to be approved by the Judge of the Superior Court resident
in his county, in the sum of $25,000, in Kent County conditioned as follows:
"The condition of the above obligation is such, that if the above
named................... ., being Receiver of Taxes and County Treasurer
for................... . County, shall faithfully and diligently collect all
the rates and taxes which he shall, according to the duplicates and warrants
to be issued to him as such Receiver of Taxes and County Treasurer, be
required to collect, and all taxes whatever which shall be committed to him
for collection, and shall and do well and truly account for all such rates and
taxes, excepting only so far as allowances shall be made to him by the Levy
Court of................... . County for delinquencies or otherwise, and shall
do well and truly account for all money which shall come to his hands as such
Receiver of Taxes and County Treasurer and shall pay and apply the same
according to law, and also shall pay any balance that remains in his hands,
after deducting from the amount with which he shall, as such Receiver of Taxes
and County Treasurer be justly chargeable, all payments lawfully made by him
and allowances made to him by the Levy Court of................... . County,
to his successor in office, or otherwise as the said Levy Court shall order
and appoint; and furthermore if the said................... . shall perform
the duties of his office in all things with fidelity, then the above
obligation shall be void."
(b) To the bond there shall be subjoined a warrant of attorney for the confession of judgment thereon, and the bond and warrant
shall be joint and several. However, if the surety upon the bond shall be a duly authorized surety company to be approved
by the Judge, in such case there shall be no warrant of attorney subjoined for the confession of judgment.
(c) Such bond and warrant in Kent County shall be forthwith transmitted by the Judge to the Prothonotary of the County to
be by him recorded upon the records of his office and safely kept. The record of any such bond shall be evidence in any court.
(d) The bond may be proceeded upon at the instance of the clerk of the peace, the Comptroller or the county government.
Code 1852, § 227; 19 Del. Laws, c. 26, § 6; 19 Del. Laws, c. 27, § 5; 19 Del. Laws, c. 557, § 6; 24 Del. Laws, c. 54, § 1; 24 Del. Laws, c. 61, § 1; Code 1915, §§ 1145, 1221; 28 Del. Laws, c. 82, § 4; 33 Del. Laws, c. 84, § 2; 40 Del. Laws, c. 135, § 4; Code 1935, §§ 1341, 1378, 1399, 1430; 42 Del. Laws, c. 111, § 1; 9 Del. C. 1953, § 8402; 55 Del. Laws, c. 85, §§ 23E, 23F; 57 Del. Laws, c. 762, §§ 22D, 22E; 76 Del. Laws, c. 213, § 3.;
§ 8403. Oath of office [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
Every receiver of taxes and county treasurer shall, before entering upon the duties of his office, take and subscribe before
the Resident Judge of the Superior Court the oath or affirmation prescribed by the Constitution.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; Code 1935, §§ 1341, 1399, 1430; 9 Del. C. 1953, § 8403; 76 Del. Laws, c. 213, § 4.;
§ 8404. Vacancies [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
In case of the death, resignation, refusal to act, or inability to give bond of any receiver of taxes and county treasurer,
or whenever a vacancy occurs in the office through any cause, the Governor shall appoint a competent person to act as receiver
of taxes and county treasurer during the residue of the term in which the vacancy happens. The person so appointed shall be
subject to all the provisions of law respecting the office.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; Code 1935, §§ 1341, 1399, 1430; 9 Del. C. 1953, § 8404.;
§ 8405. Compensation.
In Kent County, the Receiver of Taxes and County Treasurer of Kent County shall receive a salary in an amount to be set by
ordinance of the Kent County Levy Court.
19 Del. Laws, c. 26, § 20; 19 Del. Laws, c. 562, § 4; 20 Del. Laws, App. p. 2, § 1; 20 Del. Laws, App. p. 13, § 36; 21 Del. Laws, c. 31, § 4; Code 1915, § 1179; 28 Del. Laws, c. 82, § 15; 33 Del. Laws, c. 84, § 10; 37 Del. Laws, c. 105, § 3; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1372, 1407, 1440; 45 Del. Laws, c. 127, §§ 1, 2; 46 Del. Laws, c. 298, § 1; 9 Del. C. 1953, § 8405; 50 Del. Laws, c. 148, § 1; 50 Del. Laws, c. 541, § 1; 50 Del. Laws, c. 581, § 1; 52 Del. Laws, c. 174, § 5; 53 Del. Laws, c. 222, § 1; 54 Del. Laws, c. 23, § 6; 54 Del. Laws, c. 215, § 1; 55 Del. Laws, c. 85, § 23G; 57 Del. Laws, c. 692, § 3; 57 Del. Laws, c. 762, § 22F; 61 Del. Laws, c. 506, § 2; 65 Del. Laws, c. 163, § 4; 67 Del. Laws, c. 255, § 2.;
§ 8406. Deputies and employees; employment; compensation [Effective until fullfillment of the conditions of 77 Del. Laws,
c. 247, § 9]
(a) The Receiver of Taxes and County Treasurer of Kent County may employ a deputy and such clerks as are deemed necessary
at compensations fixed by such county government. In Kent County, minimum qualifications may be established by the county
government for each position, and said minimum qualifications and compensation and any subsequent adjustments thereto shall
have the concurrence of the receiver of taxes and county treasurer.
(b) The number of clerks which the receiver of taxes and county treasurer may select and employ may be increased or decreased,
from time to time, to such number or numbers as the county government shall deem proper to perform the public work required
of the officials.
(c) Payment of deputies and employees shall be made in each county in the same manner and at the same time as other county
employees.
20 Del. Laws, App. p. 2, § 1; 20 Del. Laws, App. p. 13, § 36; 21 Del. Laws, c. 31, § 4; 23 Del. Laws, c. 52, §§ 1, 2; 25 Del. Laws, c. 42, §§ 1, 2; Code 1915, § 1179; 28 Del. Laws, c. 82, § 15; 30 Del. Laws, c. 82, § 3; 32 Del. Laws, c. 76, § 1; 33 Del. Laws, c. 84, § 10; 37 Del. Laws, c. 105, § 3; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1372, 1407, 1440; 44 Del. Laws, c. 93, § 1; 45 Del. Laws, c. 109, §§ 1, 2; 46 Del. Laws, c. 298, §§ 1, 2; 47 Del. Laws, c. 192; 48 Del. Laws, c. 112, § 1; 48 Del. Laws, c. 113, § 1; 9 Del. C. 1953, § 8406; 55 Del. Laws, c. 17, § 3; 55 Del. Laws, c. 85, § 23G; 57 Del. Laws, c. 762, § 22G; 74 Del. Laws, c. 45, § 1.;
§§ 8406, 8407. Deputies and employees; employment; compensation; expenses of sitting in various districts [Effective upon
fulfillment of the conditions of 77 Del. Laws, c. 247, § 9]
Repealed by 77 Del. Laws, c. 247, § 7.
§ 8407. Expenses of sitting in various districts [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247,
§ 9]
The necessary expenses of the receiver of taxes and county treasurer and of his deputy, in going to, remaining at, and returning
from, the sittings in the several districts, shall be made out monthly in writing, duly itemized and verified before the clerk
of the peace, and presented to the county government, and the county government shall make allowance to the receiver of taxes
and county treasurer in the usual form after due investigation.
28 Del. Laws, c. 82, § 16; 33 Del. Laws, c. 84, § 11; Code 1935, §§ 1408, 1441; 9 Del. C. 1953, § 8407.;
§ 8408. Duty to turn over records and moneys to successor.
(a) All records, books, papers, stubs, accounts, of whatever kind or character, appertaining to the office of receiver of
taxes and county treasurer, shall belong to the county and upon the expiration of the term of office of any receiver of taxes
and county treasurer, he shall turn over the same to his successor, or to the county government, together with all public
moneys in his hands.
(b) Any receiver of taxes and county treasurer who, upon demand made, fails to comply with the provisions of this section
shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Code 1852, § 242; Code 1915, § 1235; 28 Del. Laws, c. 82, § 35; 33 Del. Laws, c. 84, § 30; Code 1935, §§ 1427, 1460, 1468; 9 Del. C. 1953, § 8408.;
CHAPTER 84. RECEIVERS OF TAXES AND COUNTY TREASURERS
Subchapter I. General Provisions
§ 8401. Election; term of office; qualifications [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247,
§ 9]
(a) There shall be a Receiver of Taxes and County Treasurer for Kent County elected at the general election each 4th year
by the voters of the County qualified to vote for members of the General Assembly. In Kent County his term of office shall
be for 4 years from the 1st Tuesday in June after his election or until his successor shall be qualified.
(b) The Receiver of Taxes and County Treasurer for Kent County shall be elected at the general election held in the year in
which the Governor is not elected.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; 28 Del. Laws, c. 82, § 3; 33 Del. Laws, c. 84, § 1; 37 Del. Laws, c. 105, § 1; 37 Del. Laws, c. 106, § 1; Code 1935, §§ 1341, 1398, 1429; 45 Del. Laws, c. 128, § 1; 9 Del. C. 1953, § 8401; 55 Del. Laws, c. 85, §§ 23A-23D; 57 Del. Laws, c. 762, §§ 22A-22C.;
§§ 8401-8404. Election; term of office; qualifications; bond; oath of office; vacancies [Effective upon fulfillment of the
conditions of 77 Del. Laws, c. 247, § 9]
Repealed by 77 Del. Laws, c. 247, § 7.
§ 8402. Bond [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
(a) Every receiver of taxes and county treasurer elected under the provisions of this chapter, before entering upon the duties
of his office, shall give bond to the State, with 1 or more sureties, to be approved by the Judge of the Superior Court resident
in his county, in the sum of $25,000, in Kent County conditioned as follows:
"The condition of the above obligation is such, that if the above
named................... ., being Receiver of Taxes and County Treasurer
for................... . County, shall faithfully and diligently collect all
the rates and taxes which he shall, according to the duplicates and warrants
to be issued to him as such Receiver of Taxes and County Treasurer, be
required to collect, and all taxes whatever which shall be committed to him
for collection, and shall and do well and truly account for all such rates and
taxes, excepting only so far as allowances shall be made to him by the Levy
Court of................... . County for delinquencies or otherwise, and shall
do well and truly account for all money which shall come to his hands as such
Receiver of Taxes and County Treasurer and shall pay and apply the same
according to law, and also shall pay any balance that remains in his hands,
after deducting from the amount with which he shall, as such Receiver of Taxes
and County Treasurer be justly chargeable, all payments lawfully made by him
and allowances made to him by the Levy Court of................... . County,
to his successor in office, or otherwise as the said Levy Court shall order
and appoint; and furthermore if the said................... . shall perform
the duties of his office in all things with fidelity, then the above
obligation shall be void."
(b) To the bond there shall be subjoined a warrant of attorney for the confession of judgment thereon, and the bond and warrant
shall be joint and several. However, if the surety upon the bond shall be a duly authorized surety company to be approved
by the Judge, in such case there shall be no warrant of attorney subjoined for the confession of judgment.
(c) Such bond and warrant in Kent County shall be forthwith transmitted by the Judge to the Prothonotary of the County to
be by him recorded upon the records of his office and safely kept. The record of any such bond shall be evidence in any court.
(d) The bond may be proceeded upon at the instance of the clerk of the peace, the Comptroller or the county government.
Code 1852, § 227; 19 Del. Laws, c. 26, § 6; 19 Del. Laws, c. 27, § 5; 19 Del. Laws, c. 557, § 6; 24 Del. Laws, c. 54, § 1; 24 Del. Laws, c. 61, § 1; Code 1915, §§ 1145, 1221; 28 Del. Laws, c. 82, § 4; 33 Del. Laws, c. 84, § 2; 40 Del. Laws, c. 135, § 4; Code 1935, §§ 1341, 1378, 1399, 1430; 42 Del. Laws, c. 111, § 1; 9 Del. C. 1953, § 8402; 55 Del. Laws, c. 85, §§ 23E, 23F; 57 Del. Laws, c. 762, §§ 22D, 22E; 76 Del. Laws, c. 213, § 3.;
§ 8403. Oath of office [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
Every receiver of taxes and county treasurer shall, before entering upon the duties of his office, take and subscribe before
the Resident Judge of the Superior Court the oath or affirmation prescribed by the Constitution.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; Code 1935, §§ 1341, 1399, 1430; 9 Del. C. 1953, § 8403; 76 Del. Laws, c. 213, § 4.;
§ 8404. Vacancies [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
In case of the death, resignation, refusal to act, or inability to give bond of any receiver of taxes and county treasurer,
or whenever a vacancy occurs in the office through any cause, the Governor shall appoint a competent person to act as receiver
of taxes and county treasurer during the residue of the term in which the vacancy happens. The person so appointed shall be
subject to all the provisions of law respecting the office.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; Code 1935, §§ 1341, 1399, 1430; 9 Del. C. 1953, § 8404.;
§ 8405. Compensation.
In Kent County, the Receiver of Taxes and County Treasurer of Kent County shall receive a salary in an amount to be set by
ordinance of the Kent County Levy Court.
19 Del. Laws, c. 26, § 20; 19 Del. Laws, c. 562, § 4; 20 Del. Laws, App. p. 2, § 1; 20 Del. Laws, App. p. 13, § 36; 21 Del. Laws, c. 31, § 4; Code 1915, § 1179; 28 Del. Laws, c. 82, § 15; 33 Del. Laws, c. 84, § 10; 37 Del. Laws, c. 105, § 3; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1372, 1407, 1440; 45 Del. Laws, c. 127, §§ 1, 2; 46 Del. Laws, c. 298, § 1; 9 Del. C. 1953, § 8405; 50 Del. Laws, c. 148, § 1; 50 Del. Laws, c. 541, § 1; 50 Del. Laws, c. 581, § 1; 52 Del. Laws, c. 174, § 5; 53 Del. Laws, c. 222, § 1; 54 Del. Laws, c. 23, § 6; 54 Del. Laws, c. 215, § 1; 55 Del. Laws, c. 85, § 23G; 57 Del. Laws, c. 692, § 3; 57 Del. Laws, c. 762, § 22F; 61 Del. Laws, c. 506, § 2; 65 Del. Laws, c. 163, § 4; 67 Del. Laws, c. 255, § 2.;
§ 8406. Deputies and employees; employment; compensation [Effective until fullfillment of the conditions of 77 Del. Laws,
c. 247, § 9]
(a) The Receiver of Taxes and County Treasurer of Kent County may employ a deputy and such clerks as are deemed necessary
at compensations fixed by such county government. In Kent County, minimum qualifications may be established by the county
government for each position, and said minimum qualifications and compensation and any subsequent adjustments thereto shall
have the concurrence of the receiver of taxes and county treasurer.
(b) The number of clerks which the receiver of taxes and county treasurer may select and employ may be increased or decreased,
from time to time, to such number or numbers as the county government shall deem proper to perform the public work required
of the officials.
(c) Payment of deputies and employees shall be made in each county in the same manner and at the same time as other county
employees.
20 Del. Laws, App. p. 2, § 1; 20 Del. Laws, App. p. 13, § 36; 21 Del. Laws, c. 31, § 4; 23 Del. Laws, c. 52, §§ 1, 2; 25 Del. Laws, c. 42, §§ 1, 2; Code 1915, § 1179; 28 Del. Laws, c. 82, § 15; 30 Del. Laws, c. 82, § 3; 32 Del. Laws, c. 76, § 1; 33 Del. Laws, c. 84, § 10; 37 Del. Laws, c. 105, § 3; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1372, 1407, 1440; 44 Del. Laws, c. 93, § 1; 45 Del. Laws, c. 109, §§ 1, 2; 46 Del. Laws, c. 298, §§ 1, 2; 47 Del. Laws, c. 192; 48 Del. Laws, c. 112, § 1; 48 Del. Laws, c. 113, § 1; 9 Del. C. 1953, § 8406; 55 Del. Laws, c. 17, § 3; 55 Del. Laws, c. 85, § 23G; 57 Del. Laws, c. 762, § 22G; 74 Del. Laws, c. 45, § 1.;
§§ 8406, 8407. Deputies and employees; employment; compensation; expenses of sitting in various districts [Effective upon
fulfillment of the conditions of 77 Del. Laws, c. 247, § 9]
Repealed by 77 Del. Laws, c. 247, § 7.
§ 8407. Expenses of sitting in various districts [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247,
§ 9]
The necessary expenses of the receiver of taxes and county treasurer and of his deputy, in going to, remaining at, and returning
from, the sittings in the several districts, shall be made out monthly in writing, duly itemized and verified before the clerk
of the peace, and presented to the county government, and the county government shall make allowance to the receiver of taxes
and county treasurer in the usual form after due investigation.
28 Del. Laws, c. 82, § 16; 33 Del. Laws, c. 84, § 11; Code 1935, §§ 1408, 1441; 9 Del. C. 1953, § 8407.;
§ 8408. Duty to turn over records and moneys to successor.
(a) All records, books, papers, stubs, accounts, of whatever kind or character, appertaining to the office of receiver of
taxes and county treasurer, shall belong to the county and upon the expiration of the term of office of any receiver of taxes
and county treasurer, he shall turn over the same to his successor, or to the county government, together with all public
moneys in his hands.
(b) Any receiver of taxes and county treasurer who, upon demand made, fails to comply with the provisions of this section
shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Code 1852, § 242; Code 1915, § 1235; 28 Del. Laws, c. 82, § 35; 33 Del. Laws, c. 84, § 30; Code 1935, §§ 1427, 1460, 1468; 9 Del. C. 1953, § 8408.;
CHAPTER 84. RECEIVERS OF TAXES AND COUNTY TREASURERS
Subchapter I. General Provisions
§ 8401. Election; term of office; qualifications [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247,
§ 9]
(a) There shall be a Receiver of Taxes and County Treasurer for Kent County elected at the general election each 4th year
by the voters of the County qualified to vote for members of the General Assembly. In Kent County his term of office shall
be for 4 years from the 1st Tuesday in June after his election or until his successor shall be qualified.
(b) The Receiver of Taxes and County Treasurer for Kent County shall be elected at the general election held in the year in
which the Governor is not elected.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; 28 Del. Laws, c. 82, § 3; 33 Del. Laws, c. 84, § 1; 37 Del. Laws, c. 105, § 1; 37 Del. Laws, c. 106, § 1; Code 1935, §§ 1341, 1398, 1429; 45 Del. Laws, c. 128, § 1; 9 Del. C. 1953, § 8401; 55 Del. Laws, c. 85, §§ 23A-23D; 57 Del. Laws, c. 762, §§ 22A-22C.;
§§ 8401-8404. Election; term of office; qualifications; bond; oath of office; vacancies [Effective upon fulfillment of the
conditions of 77 Del. Laws, c. 247, § 9]
Repealed by 77 Del. Laws, c. 247, § 7.
§ 8402. Bond [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
(a) Every receiver of taxes and county treasurer elected under the provisions of this chapter, before entering upon the duties
of his office, shall give bond to the State, with 1 or more sureties, to be approved by the Judge of the Superior Court resident
in his county, in the sum of $25,000, in Kent County conditioned as follows:
"The condition of the above obligation is such, that if the above
named................... ., being Receiver of Taxes and County Treasurer
for................... . County, shall faithfully and diligently collect all
the rates and taxes which he shall, according to the duplicates and warrants
to be issued to him as such Receiver of Taxes and County Treasurer, be
required to collect, and all taxes whatever which shall be committed to him
for collection, and shall and do well and truly account for all such rates and
taxes, excepting only so far as allowances shall be made to him by the Levy
Court of................... . County for delinquencies or otherwise, and shall
do well and truly account for all money which shall come to his hands as such
Receiver of Taxes and County Treasurer and shall pay and apply the same
according to law, and also shall pay any balance that remains in his hands,
after deducting from the amount with which he shall, as such Receiver of Taxes
and County Treasurer be justly chargeable, all payments lawfully made by him
and allowances made to him by the Levy Court of................... . County,
to his successor in office, or otherwise as the said Levy Court shall order
and appoint; and furthermore if the said................... . shall perform
the duties of his office in all things with fidelity, then the above
obligation shall be void."
(b) To the bond there shall be subjoined a warrant of attorney for the confession of judgment thereon, and the bond and warrant
shall be joint and several. However, if the surety upon the bond shall be a duly authorized surety company to be approved
by the Judge, in such case there shall be no warrant of attorney subjoined for the confession of judgment.
(c) Such bond and warrant in Kent County shall be forthwith transmitted by the Judge to the Prothonotary of the County to
be by him recorded upon the records of his office and safely kept. The record of any such bond shall be evidence in any court.
(d) The bond may be proceeded upon at the instance of the clerk of the peace, the Comptroller or the county government.
Code 1852, § 227; 19 Del. Laws, c. 26, § 6; 19 Del. Laws, c. 27, § 5; 19 Del. Laws, c. 557, § 6; 24 Del. Laws, c. 54, § 1; 24 Del. Laws, c. 61, § 1; Code 1915, §§ 1145, 1221; 28 Del. Laws, c. 82, § 4; 33 Del. Laws, c. 84, § 2; 40 Del. Laws, c. 135, § 4; Code 1935, §§ 1341, 1378, 1399, 1430; 42 Del. Laws, c. 111, § 1; 9 Del. C. 1953, § 8402; 55 Del. Laws, c. 85, §§ 23E, 23F; 57 Del. Laws, c. 762, §§ 22D, 22E; 76 Del. Laws, c. 213, § 3.;
§ 8403. Oath of office [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
Every receiver of taxes and county treasurer shall, before entering upon the duties of his office, take and subscribe before
the Resident Judge of the Superior Court the oath or affirmation prescribed by the Constitution.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; Code 1935, §§ 1341, 1399, 1430; 9 Del. C. 1953, § 8403; 76 Del. Laws, c. 213, § 4.;
§ 8404. Vacancies [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247, § 9]
In case of the death, resignation, refusal to act, or inability to give bond of any receiver of taxes and county treasurer,
or whenever a vacancy occurs in the office through any cause, the Governor shall appoint a competent person to act as receiver
of taxes and county treasurer during the residue of the term in which the vacancy happens. The person so appointed shall be
subject to all the provisions of law respecting the office.
19 Del. Laws, c. 26, § 6; Code 1915, § 1145; Code 1935, §§ 1341, 1399, 1430; 9 Del. C. 1953, § 8404.;
§ 8405. Compensation.
In Kent County, the Receiver of Taxes and County Treasurer of Kent County shall receive a salary in an amount to be set by
ordinance of the Kent County Levy Court.
19 Del. Laws, c. 26, § 20; 19 Del. Laws, c. 562, § 4; 20 Del. Laws, App. p. 2, § 1; 20 Del. Laws, App. p. 13, § 36; 21 Del. Laws, c. 31, § 4; Code 1915, § 1179; 28 Del. Laws, c. 82, § 15; 33 Del. Laws, c. 84, § 10; 37 Del. Laws, c. 105, § 3; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1372, 1407, 1440; 45 Del. Laws, c. 127, §§ 1, 2; 46 Del. Laws, c. 298, § 1; 9 Del. C. 1953, § 8405; 50 Del. Laws, c. 148, § 1; 50 Del. Laws, c. 541, § 1; 50 Del. Laws, c. 581, § 1; 52 Del. Laws, c. 174, § 5; 53 Del. Laws, c. 222, § 1; 54 Del. Laws, c. 23, § 6; 54 Del. Laws, c. 215, § 1; 55 Del. Laws, c. 85, § 23G; 57 Del. Laws, c. 692, § 3; 57 Del. Laws, c. 762, § 22F; 61 Del. Laws, c. 506, § 2; 65 Del. Laws, c. 163, § 4; 67 Del. Laws, c. 255, § 2.;
§ 8406. Deputies and employees; employment; compensation [Effective until fullfillment of the conditions of 77 Del. Laws,
c. 247, § 9]
(a) The Receiver of Taxes and County Treasurer of Kent County may employ a deputy and such clerks as are deemed necessary
at compensations fixed by such county government. In Kent County, minimum qualifications may be established by the county
government for each position, and said minimum qualifications and compensation and any subsequent adjustments thereto shall
have the concurrence of the receiver of taxes and county treasurer.
(b) The number of clerks which the receiver of taxes and county treasurer may select and employ may be increased or decreased,
from time to time, to such number or numbers as the county government shall deem proper to perform the public work required
of the officials.
(c) Payment of deputies and employees shall be made in each county in the same manner and at the same time as other county
employees.
20 Del. Laws, App. p. 2, § 1; 20 Del. Laws, App. p. 13, § 36; 21 Del. Laws, c. 31, § 4; 23 Del. Laws, c. 52, §§ 1, 2; 25 Del. Laws, c. 42, §§ 1, 2; Code 1915, § 1179; 28 Del. Laws, c. 82, § 15; 30 Del. Laws, c. 82, § 3; 32 Del. Laws, c. 76, § 1; 33 Del. Laws, c. 84, § 10; 37 Del. Laws, c. 105, § 3; 40 Del. Laws, c. 135, § 1; Code 1935, §§ 1372, 1407, 1440; 44 Del. Laws, c. 93, § 1; 45 Del. Laws, c. 109, §§ 1, 2; 46 Del. Laws, c. 298, §§ 1, 2; 47 Del. Laws, c. 192; 48 Del. Laws, c. 112, § 1; 48 Del. Laws, c. 113, § 1; 9 Del. C. 1953, § 8406; 55 Del. Laws, c. 17, § 3; 55 Del. Laws, c. 85, § 23G; 57 Del. Laws, c. 762, § 22G; 74 Del. Laws, c. 45, § 1.;
§§ 8406, 8407. Deputies and employees; employment; compensation; expenses of sitting in various districts [Effective upon
fulfillment of the conditions of 77 Del. Laws, c. 247, § 9]
Repealed by 77 Del. Laws, c. 247, § 7.
§ 8407. Expenses of sitting in various districts [Effective until fullfillment of the conditions of 77 Del. Laws, c. 247,
§ 9]
The necessary expenses of the receiver of taxes and county treasurer and of his deputy, in going to, remaining at, and returning
from, the sittings in the several districts, shall be made out monthly in writing, duly itemized and verified before the clerk
of the peace, and presented to the county government, and the county government shall make allowance to the receiver of taxes
and county treasurer in the usual form after due investigation.
28 Del. Laws, c. 82, § 16; 33 Del. Laws, c. 84, § 11; Code 1935, §§ 1408, 1441; 9 Del. C. 1953, § 8407.;
§ 8408. Duty to turn over records and moneys to successor.
(a) All records, books, papers, stubs, accounts, of whatever kind or character, appertaining to the office of receiver of
taxes and county treasurer, shall belong to the county and upon the expiration of the term of office of any receiver of taxes
and county treasurer, he shall turn over the same to his successor, or to the county government, together with all public
moneys in his hands.
(b) Any receiver of taxes and county treasurer who, upon demand made, fails to comply with the provisions of this section
shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Code 1852, § 242; Code 1915, § 1235; 28 Del. Laws, c. 82, § 35; 33 Del. Laws, c. 84, § 30; Code 1935, §§ 1427, 1460, 1468; 9 Del. C. 1953, § 8408.;
