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CONCERNING THE PUBLIC REVENUE.
Sec. 1. Tax on stock in National Banks.
Cashier to keep said list and for re-
how the same shall be collected.
Sec. 5. Collector for each county.
Official bond of State Treasurer.
Compensation of Collectors.
said tax, to be exempt from tax im.. posed by their charters, &c.
An Act in relation to National Banks in this State.
tatives of the State of Delaware in General Assembly met, That In Natiohack every person or body, corporate owning or holding any share or
shares of stock in any national bank or banking association organized, created or established, or which may be hereafter organized, created er established under the provisions of an act of Congress entitled, "An act to provide a national currency, secured by a pledge of United States bonds, and to provide for the circulation and redemption thereof," approved June 3, 1864, or of any supplement or amendment thereto, shall pay to the State Treasurer of thís State annually, on the first day of January in each and every year, for the use of the State, a tax of one-half of one per centum on the amount of the share or shares of the capital stock of any such national bank or banking association, owned or held by such person or body corporate.
SECTION 2. Be it further enacted by the authority aforesaid,
That for the purpose of levying, assessing and collecting the State Trea- taxes imposed by section one of this act, the State Treasurer make a du-, shall, on or before the first day of September next after the pasShareholders sage of this act, and on the first day of September in each and
every year thereafter, make out a duplicate of the names and residences of all the shareholders, and the number of shares owned or held by each in every national bank or banking association in this State, from the list kept in the offices or places of
business of such national banks or banking associations, and And assess shall assess a tax of one-half of one per centum on the amount
of the shares owned or held by any person or body corporate in any such national bank or banking association, to be paid by such person or body corporate to the State Treasurer, or any collector by him duly authorized to receive the same, on the first day of January next after such assessment shall have been made.
SECTION 3. Be it further enacted by the authority aforesaid, That if the President and Cashier, or either of them, of any national
CONCERNING THE PUBLIC REVENUE.
and Cashier to keep said
bank or banking association in this State, organized, created or established, or which may be hereafter organized, created or established under the provisions of the act of Congress aforesaid, or any supplement or amendment thereto, shall fail or neglect to keep a correct list of the names and residences of all the shareholders in the association, and the numbers of shares held by each, in the office where its business is transacted, as required by the act of Congress aforesaid, or shall refuse to permit the State Treasurer to inspect and copy such list during business hours of each day in which business may be legally transacted, it shall be the duty of the State Treasurer to serve notice in writing on the President and Cashier so in default in neglecting to keep such list, or in refusing to permit the State Treasurer to inspect and copy the same, requesting them within ten days from the service of such notice to deliver to him, at the time and place designated in said notice, a correct list of the names and residences of all the shareholders in such national bank or banking association and the number of shares held by each shareholder; and if the President and Cashier of any national bank or banking association, or Penalty for either of them, upon whom notice as aforesaid has been served, President shall refuse or neglect to deliver to the State Treasurer such list at the time and place designated, they shall be guilty of misde- list and romeanor, and upon conviction thereof shall forfeit and pay to the State TreaState a fine not less than five hundred dollars not more than one the same. thousand dollars.
SECTION 4. Be it further enacted by the authority aforesaid, That if any person or body corporate owning or holding any share or shares of the capital stock of any national bank or banking association in this State shall refuse or neglect to pay to the State Treasurer the tax assessed under the provisions of this act upon the share or shares owned hy such person or body corporate, for a period of thirty days after the same shall have become due and payable, it shall be the duty of the State Treasurer and he is hereby authorized and required to proceed to col- In case of relect the same, and he, and any collector by him appointed as loct to pay hereinafter provided, shall have all the powers for the collection the same of taxes imposed by this act as are granted to collectors of county tected taxes by the provisions of Chapter 12 of the Revised Statutes of this State; and in addition to the remedies granted in said chapter to the collectors of county taxes, the State Treasurer may sue out of the Superior Court, in either of the counties, an attachment in his own name, and attach the dividends of any shareholder so in default in the hands of the Cashier of the bank or banking association in which such shares are held, and may recover in such attachment double the amount of taxes so unpaid and all costs.
shall be col
CONCERNING THE PUBLIC REVENUE.
tion of Col. lectors.
SECTION 5. Be it further enacted as aforesaid, That the State Collector for Treasurer may appoint one collector for each of the counties of each county.
the State; such appointment shall be in writing, and notice
thereof shall be given in one or more newspapers published in Oficial bond the county for which the appointment is made. The official bond Treasurer. of the State Treasurer shall be liable for all money received
under the provisions of this act by him or the collector whom he Collectors to may appoint. The State Treasurer shall require the collector to give bond. give bond in such amount and with such security as he may
approve, conditioned for the collection of all taxes committed to
them and the payment of all taxes by them collected to the State Compensa: Treasurer; he shall pay to the collector by him appointed two
per cent. on the amount of taxes which they may collect, to be deducted from the commissions of the State Treasurer for his services under this act.
SECTION 6. Be it further enacted by the authority aforesaid,
That the State Treasurer shall receive for the performance of the Compensa
duties imposed by this act, three per cent. on the amount of tion of State taxes collected.
SECTION 7. Be it further enacted by the authority aforesaid, That
upon the payment in any year of the tax herein provided State banks, by the shareholders in any banking association which has been
changed or converted from a State bank into such banking assosaid' tax, to ciation, such State bank so converted shall, for any year such from tax im- tax has been paid by the shareholders aforesaid, be exempt from Eheir char. the payment of the tax provided for in their act of incorporation
and laws of the State applicable to such corporation.
Passed at Dover, February 16, 1866.
after conversion, paying
Revised Code, 24.
striking out certain words relating to
Sec. 2. Sections 9 and 12 of said Chapter
stricken out. 3. The assessment of slaves to be stricken
from the assessment ks. 4. Future publications,
Rev. Code, An Act to amend Chapter 10 of the Revised Statutes of the State of Dela
ware, entitled “Assessors," and for other purposes.
SECTION 1. Be it enacted by the Senate and House of RepresenSection 7 of Chap. 10, tatives of the State of Delaware in General Assembly met, That Rev. Code
Section 7 of Chapter 10 of the Revised Statutes of the State of