Section 8742 - Where attachment proceedings brought(a) Legal proceedings under § 8741 of this title to collect unpaid taxes may be instituted in any court of competent jurisdiction.(b) The proceedings shall be either by attachment, as provided in this subchapter, or by any other procedure authorized by law. Code 1915, § 1155; 40 Del. Laws, c. 135, § 1; Code 1935, § 1351; 9 Del. C. 1953, § 8742; 71 Del. Laws, c. 401, § 126.;