Mayor & Council of Wilmington v. Barsky

Citations

• 28 Del. 30
• 5 Boyce 30
• 90 A. 217
• 1914 Del. LEXIS 6

Syllabus

<p>1. Municipal Corporations—Tax Sales—Proceedings—Mandatory and Directory Provisions.</p> <p>17 Del. Laws, c. 207, § 91, providing for the sale of land for taxes, in so far as it requires that the assessor and collector shall make and deliver to the city solicitor, within two weeks after the newspaper advertisement of the list of persons whose taxes are unpaid, a certificate of the facts, together with a brief description of the real estate on which the tax has been assessed, etc., is directory only; but the provision requiring the assessor and collector to advertise in two daily papers of the city a full list of the persons whose taxes are unpaid, together with a brief description of the realty taxed, is mandatory. 1</p> <p>2. Municipal Corporations—Delinquent Taxes—Certificate.</p> <p>Under 17 Del. Laws, c. 207, § 91, requiring the assessor and collector of taxes, within two weeks after publication of the delinquent list, to certify to the city solicitor the names of the owners of delinquent property, together with a brief description thereof, etc., the assessor and collector is only entitled to certify such taxes as he has been authorized by warrant to collect during his term of office.</p> <p>3. Municipal Corporations—Tax Sales—Time.</p> <p>Under 17 Del. Laws, c. 207, § 91, providing that the certificate of the assessor and collector of delinquent taxes shall be filed after the newspaper advertisement, which is required to be made on the first Saturday in September of each year, a sale of a taxable’s real estate for the taxes of the preceding year cannot be made until after the newspaper advertisement.</p> <p>4. Municipal Corporations—Unpaid Taxes—Collectors—Term of Office.</p> <p>Notwithstanding the term of office of the assessor and collector of taxes has expired, he is authorized by 17 Del. Laws, c. 207, § 79, to collect outstanding taxes until the thirty-first day of the succeeding December, and hence has power during that time to make and deliver the delin