Del. Code tit. 30 § 363 : STATE TAXES — GENERAL PROVISIONS; STATE TAX AGENCIES; PROCEDURE AND ENFORCEMENT — DEPARTMENT OF FINANCE — SECRETARY OF FINANCE; POWERS AND DUTIES — Escheator TEXT PDF The Secretary of Finance shall act as Escheator of the State under the provisions of Chapter 11 of Title 12. 30 Del. C. § 363 Code 1852, § 1588; Code 1915, § 124; Code 1935, § 113; 42 Del. Laws, c. 57; 30 Del. C. 1953, § 366; 57 Del. Laws, c. 741, §§ 3B, 3D.;