Each Department or Office of Finance shall ascertain and report to the county government the number of persons liable to capitation tax when the report of the total valuation and assessment is made.

Code 1915, § 1112A; 28 Del. Laws, c. 79, § 12; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 79, § 1; 31 Del. Laws, c. 14, § 20; Code 1935, §§ 1267, 1305, 1322; 44 Del. Laws, c. 90, § 1; 9 Del. C. 1953, § 8326; 55 Del. Laws, c. 85, § 22L; 57 Del. Laws, c. 762, § 21M; 71 Del. Laws, c. 401, § 95; 78 Del. Laws, c. 142, § 12; 84 Del. Laws, c. 412, § 21