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CONCERNING THE PUBLIC REVENUE.

current vol

amended.

Volume 13,

105.

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Code of 1874," passed at Dover, January 26, 1877, be and the (Chap 334, same is hereby amended, by striking out all of section 1, of said ume) act after the enacting clause, and inserting in lieu thereof the following: "That section 15 of chapter 117, of volume 13, Yo Laws of Delaware, be stricken out, and the following substi- 15 of chap. tuted therefor: "Section 15: That the Clerk of the Peace in 13 stricken each of the counties of this State shall hereafter collect for the use of the State from each and every person applying to him for a marriage license, the fee of two dollars in lieu of four cense fee dollars heretofore charged for the same."

Passed at Dover, March 6, 1877.

117, volume out and sup

plied.

Marriage li

reduced to $2.00.

CHAPTER 336.

OF THE REVENUES OF THE STATE.

AN ACT for the redemption of State Bonds.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met,

State treas

and cancel

ary 1, 1865.

cancellation.

and cancel

SECTION I. That the State Treasurer be and he is hereby urer required authorized and required to redeem and cancel the bonds of to redeem the State of Delaware, issued and dated January 1st, 1865, and state bonds numbered in consecutive numbers from one to eight hundred issued Januand eighty, unpaid, and now outstanding. Beginning with the lowest number whenever he shall or may have in the Order of Treasury of the State a surplus of not less in amount than twenty thousand dollars in excess of that, or a less sum, in his When he discretion, to be kept in the treasury. And to carry the pro- may redeem visions of this section into effect, he shall give two months' notice next preceding the date or dates, when and where the bonds will be redeemed, to be published semi-weekly in two Notice of daily newspapers of largest circulation published in the city place of of Philadelphia, and a like publication in two daily newspapers redemption of the largest circulation published in Wilmington, and a like lished in notice for two months to be given in one weekly [newspaper] in each of the counties of Kent and Sussex. The notice to be given may be in the following form:

same.

time and

newspapers.

When ;

where.

Form of notice.

shall be can

CONCERNING THE PUBLIC REVENUE.

DELAWARE STATE BONDS.

By virtue of an act of the General Assembly, passed at Dover, Feb., 1877, I hereby give notice to holders of Delaware State bonds, that I shall attend at the Philadelphia National Bank, in the city of Philadelphia during the business hours of that bank, on the three first secular days of18-, prepared to redeem and pay off bonds of the following numbersof the denomination of one thousand dollars each, of the issue of the bonds of the State of Delaware, under date of January 1, 1865. And that from and after the said first day of 18- the interest on said bonds. will cease.

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State Treasurer.

18-.

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Office of State Treasurer, Dover, Del., SECTION 2. And be it further enacted, That the State TreasHow bonds urer, upon the payment and redemption of the bonds of this and coupons State, at or through the Philadelphia National Bank, he* shall, celled. in the presence of the cashier or assistant cashier thereof, properly and sufficiently cancel the same and the coupons attached thereto. And shall present the said bonds so redeempresented to ed and cancelled at the first settlement he shall make therelegislative Committee; after with any committee of the Legislature which may be constituted therefor.

Cancelled bonds to be

when.

Passed at Dover, February 22, 1877.

Volume 13, 357.

Section 14,

CHAPTER 337.

OF THE REVENUES OF THE STATE.

AN ACT to repeal section 14, chapter 390, volume 13, of the laws of this
State, and for other purposes.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, chapter 390, That section 14 of chapter 390 of volume 13 of the laws of this repealed and State be and the same is hereby repealed, and the following supplied. enacted in lieu thereof: "Section 14. In all cases where real estate of any kind is subject to the said tax, the register of

volume 13,

*So enrolled.

CONCERNING THE PUBLIC REVENUE.

ment of real

wills; how.

wills for the county where such lands and tenements are situ- Appraiseate, shall obtain from the records of the Levy Court of such estate subject to inhercounty, the assessment of said real estate at the time the same itance tax. became liable to said tax, and said assessment thus obtained shall be deemed and taken to be the true value of the said real To be obtained by estate upon which the tax shall be paid, and in all cases where register of real estate of any kind has heretofore become subject to tax under the provisions of this chapter, and the value and appraisement thereof have not for any cause been obtained, the said register shall in like manner obtain the said assessed value, and such value shall be the amount upon which the tax shall be paid, or, if paid, retained. The amount of said tax ascertained as aforesaid shall be a lien on said real estate Lien of tax from the death of the decedent who shall have died seized tained. and possessed thereof, until the same shall be paid.

Passed at Dover, March 9, 1877.

so ascer

CHAPTER 338.

OF THE REVENUES OF THE STATE.

AN ACT to amend section 3 of the act entitled "An act to raise revenue and provide for the current expenses of the State government," passed at Vol. 13, 105. Dover, March 22, 1867.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met,

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Sec. 3, vol. 13,

of

SECTION 1. That Section 3 of the act entitled An act to raise revenue and provide for the current expenses of the State chap. 117, government," passed at Dover, March 22, 1867, be and the amended. same is hereby amended by striking out the words "to a citizen of this State," in the tenth line of said section 3, and also Reduction of by striking out the words "to a non-resident of this State license to twenty dollars," in the eleventh and twelfth lines of said sec-ones tion.

fee for

non-resident

keeper.

Passed at Dover, March 14, 1877.

Vol. 14, 32.

Ten cent

State tax on

county assessments abolished.

Proviso.

Vol. 14, 37.

Sec. 3, of chap. 24, volume 14, stricken out.

Sec. 1, chap.

CONCERNING THE PUBLIC REVENUE.

CHAPTER 339.

OF THE REVENUES OF THE STATE.

AN ACT to reduce taxation.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met,

SECTION I. That, hereafter, the State tax of ten cents on the hundred dollars on county assessments, as authorized by chapter 22, volume 14, Laws of Delaware, shall not be laid and apportioned, and if the said tax has already been laid and apportioned for the year 1877, it shall not be collected. Provided, That any tax which has been laid and apportioned prior to the present year shall be collected the same as though this act had not been passed.

SECTION 2. That chapter 24, volume 14, Laws of Delaware, be and the same is hereby amended by striking out section 3 of said chapter.

SECTION 3. That section 1, chapter 24, volume 14, Laws of 24, vol. 14, Delaware, be and the same is hereby amended by striking out the words "five hundred" in the sixty-ninth line and inserting in lieu thereof, the words "one thousand."

amended.

$1000 of manufac

tures

exempted from

taxation.

Passed at Dover, March 23, 1877.

CHAPTER 340.

OF THE LEVY COURT.

Levy Court of Sussex County shall have snub

posts placed at certain

points on Broadkiln Creek.

AN ACT authorizing the Levy Court commissioners of Sussex county, of this State, to place snub posts on the banks of the Broadkiln Creek above and below the drawbridge.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met,

SECTION 1. That the Levy Court commissioners of Sussex county of this State, shall place, or cause to be placed, three snub posts on the north side, and one on the south side of the

CONCERNING THE PUBLIC REVENUE.

Their de

and how

Broadkiln Creek above the said drawbridge which spans the said creek, and three on the north side and one on the south side below the said bridge, and that each post shall not be less scription, than seven feet in the ground, nor more than four above, and placed. not less than sixteen inches in diameter, and of solid white oak and to be placed where the captains and owners of vessels may direct.

Passed at Dover, February 20, 1877.

CHAPTER 341.

OF COLLECTORS.

AN ACT for the relief of the collectors in Appoquinimink and Blackbird hundreds, in New Castle county.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met,

Per ccntage

Appoquin

SECTION I. For collecting and paying over State, county, allowed to road, or poor taxes, or any other tax levied according to law, collectors of a commission of eight per centum shall be allowed the collect-imink, and ors of Appoquinimink and Black Bird hundreds.

Blackbird

hundreds.

Per centage

of said

hereto

SECTION 2. The Levy Court of New Castle county and to be allowed the road commissioners of Appoquinimink hundred, and the to collectors road commissioners of Blackbird hundred shall, at their next hundreds settlement, allow the said collectors of Appoquinimink and not here Blackbird hundreds, in New Castle county, eight per centum fore finally for the collection of the taxes on their duplicates not finally settled heretofore, any law or laws to the contrary notwithstanding.

SECTION 3. This act shall apply to the collectors of Appoquinimink and Blackbird hundreds, in New Castle county, for the years of 1876 and 1877, and each and every year thereafter.

Passed at Dover, March 21, 1877.

settled.

Applicability

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