Delaware Code § 9-8428

Custodian of county funds; duty to demand and receive moneys
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The receiver of taxes and county treasurer or director of finance shall have the custody of the funds of his or her county and shall
demand and receive all moneys which the government of his or her county may cause to be raised for the use of the county, whether
by taxation, or by loan, or otherwise.
(Code 1852, §§ 231, 233; Code 1915, § 1228; Code 1935, § 1461; 9 Del. C. 1953, § 8428; 70 Del. Laws, c. 186, § 1.)

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