§ 8423

The receiver of taxes and county treasurer or director of finance shall have the same power to enforce the payment of the capitation tax as he or she has for the collection of county taxes.21 Del. Laws, c. 23, § 3; Code 1915, § 1243; Code 1935, § 1474; 9 Del. C. 1953, § 8423; 70 Del. Laws, c. 186, § 1;