CONCERNING THE PUBLIC REVENUE. Rope, cordage and block and tackle, spar and pump makers. Potters, and persons'engaged in the manufacture or making of brick and tile. Manufacturers and refiners of coal oil or petroleum, and oils of every other description. Manufacturers of articles made of stone or marble. Canners of fruit, vegetables, meats, fish and oysters. Manufacturers of quercitron bark, corn-husks and sorghum. Manufacturers of baskets and peach and berry crates, kindling wood. Manufacturers of barrel staves and headings. [Manufacturers of] surgical apparatus, including trusses, supporters, false limbs and bandages. Glass manufacturers and cutters. Manufacturers of teeth. Carvers, engravers, sculptors, painters, toy makers. month's notice of the It shall be the duty of the clerk of [the] peace of the re- Clerk of the spective counties of this State, to cause public notice to be pivote given, in at least two of the newspapers in the county of the clerk's residence, for one month preceding the 1st day of June, time of in each and every year, of the time when the persons who are licenses. required to take out a license under the act to which this is a supplement, shall procure such license. taking out Supplement, The Levy Courts of the respective counties shall make the Vol. 14 proper appropriation to pay for the giving of such notices. Appropriation. Penalty for license. SECTION 2. That if any individual, association of persons, manufactur firm or corporation, shall engage, as owner or owners, in the ing without production or manufacture, by hand or machinery, of said goods, wares and merchandise, articles or materials, within the limits of this State, without obtaining, at the time or times above mentioned, a proper license therefor, and without paying the tax aforesaid, he, she or they, and the individuals composing such firm or association of persons, and each of them, and the president and directors, and each of them, of such corporation, for every such offence shall be deemed guilty of a misdemeanor, and upon conviction thereof by indictment, besides being liable to the payment of said taxes, * a fine not exceeding five hundred dollars. State for SECTION 3. The officers hereinafter mentioned are hereby Fees for the authorized and required to demand and receive, in addition to use of the the fees heretofore required by law, the following sums for and process. on account of the State, which shall be prepaid by the parties So enrolled. Clerk of the Deeds. Tax on mortgage more than CONCERNING THE PUBLIC REVENUE. applying for the process or service mentioned, and which sum shall be taxed in the bill of costs, to abide the event of the suit, and be paid by the losing party. The clerk of the Court of Error and Appeals shall demand and receive for every writ of error issued out of said court, and for every appeal entered Recorder of in said court, the sum of five dollars. The recorder of deeds shall demand and receive for every deed recorded, fifty cents, and for every mortgage, fifty cents for every five hundred dollars or fractional part of five hundred dollars secured thereby, and on every other instrument of writing recorded, except recorded in marriage returns, fifty cents, Provided, that where it shall be one county necessary to record the same mortgage in more than one paid in each County, no State tax shall be payable except to the recorder of county, but the county in which it is or was first lodged for record, and the receipt of the said recorder or his indorsement on the back of lodged for said mortgage showing the payment of said tax to him shall be record. sufficient evidence of such payment. The several registers of of recorder, Wills shall demand and receive for the probate of a will and evidence of letters testamentary thereon, the sum of fifty cents, and for Register of granting letters of administration the sum of fifty cents. Every Register in register in chancery shall demand and receive for every subpœna issued upon the filing of any bill of complaint or petition and on every summons issued in partition, the sum of one dollar. not to be only in county Receipt &c. payment. Chancery. The officers months to make returns. SECTION 4. The clerk of the Court of Errors and Appeals, every three the recorders of deeds, the registers of wills and registers in chancery, shall, on the first day of July next after the passage of this act, and at the expiration of every three months thereafter, make returns to the State Treasurer of all sums in their hands, received under the provision of this act, belonging to the State, with a full statement, in writing, setting forth the sources from which such amounts have been received, and shall verify such statement by oath or affirmation, made before some person authorized by the laws of this State to administer the same, and shall pay over to the State Treasurer at the time of making such return, all such sums as shall respectively be due from them to the State, less one per centum on such amounts, which they are hereby authorized to retain as compensation for the services rendered under this Chapter 390 of volume 13, except certain sections, repealed. act. SECTION 5. That all of chapter 390, of volume 13, of the Laws of Delaware, entitled "An act providing revenue for this State," passed at Dover, April 8th, 1869, after the enacting clause of said chapter, except sections 12, 13, 14, 15, 16, 17, 18, 19, 20, 21 and 22 of said 390, in relation to collateral CONCERNING THE PUBLIC REVENUE. Saving against State inheritances, distributive shares and legacies, be and the same is hereby repealed, made null and void: Provided the said chapter 390 aforesaid, shall remain in full force and virtue as clause against the collectors named in said act, until the said collec- collector and tors shall pay over to the State Treasurer all sums in their l'reasurer. hands, which they may have collected under the provisions of said act, or until they shall collect and pay over to said State Treasurer all sums, or taxes, upon the duplicates now in their hands, and that the official bonds of said collectors shall remain in full force and virtue until the said sums of money or taxes are paid over to the said State Treasurer, as aforesaid: and provided further, That the additional bond of the said State Treasurer to the State, as is provided for in said chapter 390, shall hereafter remain in full force and virtue as though said act had not been repealed, and that the said. State Treasurer shall duly account, according to law, for all moneys and taxes paid over to him by the collectors aforesaid. duty of SECTION 6. If any clerk of the Court of Errors and Appeals, Penalty for recorder, register of wills, or register in chancery, shall neglect of neglect or refuse to make the returns required by this act, or officers. shall neglect or refuse to pay over to the proper officers the amount in their hands respectively, belonging to the State, for a period of ten days after such payment should have been made, such officer so in default shall pay to the State double the amount so by him received, and the Attorney General shall immediatly sue for the same, and such defaulting officer shall be guilty of a misdemeanor in office, and upon conviction thereof, shall be removed from office by the Governor, upon the application in writing of the Attorney General. Passed at Dover, March 30, 1871. Supplement, March 31, 1873. Amended, February 3, 1875. CONCERNING THE PUBLIC REVENUE. AN ACT to alter and amend the "Act entitled an Act to raise revenue for State and County purposes." Passed at Dover, March 30th, 1871. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, SECTION 1. That from and after the passage of this act it Certain shall not be lawful for any assessor in this State to assess, mortgages and no tax shall be levied and collected on, any debt or debts investments due from debtors residing in this State, secured by, or due on exempt from judgment, decree, recognizance, mortgage or bond for any SECTION 2. And be it further enacted, That this act shall not apply to, nor exempt from, taxation,any bonds,mortgages or any other obligation due or owing from any incorporated company in this State, from any taxation whatever, and all acts and parts of acts inconsistent with this act, be, and the shall be AN ADDITIONAL SUPPLEMENT to the act entitled "An Act in relation SECTION 1. Be it enacted by the Senate and House of Repre- sentatives of the State of Delaware in General Assembly met, retired. When, how. So enrolled. CONCERNING THE PUBLIC REVENUE. officers to and no accident prevent; and it shall be the duty of the col- Duty of lector under the oyster law, and the captain or person for the enforce the time being in charge of the watch-boat, to see that they are law. retiring shall from the of signal flag of giving so retired within the land. And if any such boat is not so Proceedings retired, it shall be the duty of the said collector and captain to be before to ascertain her name, and at once proceed before a justice of a justice of the peace of the peace of Kent county to enforce the penalty herein pro- Kent county. vided. A signal for retiring shall be given from the watch- Signal for boat; and when that is shown, there shall be an end until be given sunrise next day (not Sunday) of all work upon the oyster Watch-boat. plantations or upon the public beds; such signal shall be the lowering of the watch-boat's flag. This flag shall be of Navy- Description blue bunting, six feet by four in length, with a diamond of and manner white in the centre, having a diameter of two feet between signal. the points farthest apart, she shall always wear it at her main- Duty of the topmast head during the working hours, and she shall never Watch-boat. leave the planting grounds, but shall cruise up and down the same, if the wind will allow, except when she is compelled by floating ice, severe stress of weather, accident or want of repairs or supplies from remaining in the bay, it being the design Design of of passing this act, as it was of passing prior acts, that honest act. parties who plant oysters under the shield of the State authority, shall be protected in the rights which were intended, or are hereby meant, to be secured to them; and that offenders against such authority shall be brought to condign punishment. violation. of license. Forfeiture of SECTION 2. And be it further enacted, That the penalty for Penalties for violation of the provisions of the first paragraph of the preceding section one, shall be as follows: First, the annulment Revocation and revocation of any license the owner of such boat may have, after which, in case he plant or dredge he shall be treated as all mere depredators are under the oyster law. Second, the boat itself and all her tackie, apparel and furniture and equip- oyster boat, ments shall be forfeited to the State, proceedings to enforce Owner of which, shall be as hereinafter provided. Third, the owner of boat incapasaid boat shall not be permitted to take out any license of any ceiving kind under the aforesaid law for two years next after such violation. tackle, &c. ble of re license for two years. proceedings SECTION 3. And be it further enacted, That the proceedings Form of before a justice of the peace to enforce the provisions of this before a act, shall be in the name of the State against the owner, and Justice of be commenced by writ in this form : KENT COUNTY, SS. THE STATE OF DELAWARE, To the Collector under the Oyster Law, greeting: We command you that you summon (the name of the owner) the Peace Writ |