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n5delaware.
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(3) They shall then proceed to determine, assess, fix and/or levy (a) the rate of tax on real and personal property per $100 of assessed value, (b) the amount of personal or per capita tax upon each qualified voter, (c) the rate of tax upon all poles, constructions, erections, wires and appliances more particularly mentioned, bi* intended so to be, in sub-Section 26 (32) of this Act, (d) the sever
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