Each tax collecting authority shall be present, either in person or by deputy, at a designated county office every day, except Sundays, Saturdays and legal holidays, during the usual hours of business, for the purpose of receiving taxes collectible by the County.

20 Del. Laws, App. p. 4,, § ?4; 21 Del. Laws, c. 192, § ?1; 23 Del. Laws, c. 52, § ?1; Code 1915, § ?1148; 28 Del. Laws, c. 82, § ?9; 40 Del. Laws, c. 135, § ?1; Code 1935, §§ ?1344, 1402, 1435; 9 Del. C. 1953, § ?8605; 55 Del. Laws, c. 85, § ?24A; 71 Del. Laws, c. 401, § ?105;