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CONCERNING THE PUBLIC REVENUE.

SEC. 9. Return.

Assessment.
When payme

shall be made.
Penalty
10. Bankers, brokers, and real estate agents

taxed.
Amount.
Statement.
Assessment.
Lawyers, physicians, State and county

officers to pay a certain tax.
Statement.

Assessment.
11. Tax on building aod loan associations.

Returns.
Assessment.
When to be paid.
Individual liability of officers.

Warrant of State Treasurer to collect.
12. Tax on collateral inheritances, &c.

Exemption. 13. Executor or administrator to retain tax

and pay same to Register.
Payment

Penalty.
14. Appraisement of real estate.

Return to Register.

Lien. 11. Esecutor úr administrator to collect tax. 16. Orphans' Court, in certain case, to pro

portion tax. Judgment final.

Sale in case of neglect. 17. Executor or administrator liable on their

bond for taxes received.
Failure to perforin duties.
Administrator d. b, 0,, or d. b. n. c. 1. a.

included.
18. Payment of tax.
19. Duplicate receipts.

To whom forwarded.

Effect of.
20. Register to make returns.

Commission
Proceedings in case of failure to pay

over.
21. Register to give bood.

Form.
22. Penalty for neglect of daty.
23. Tax on investments,

When paid, amount.

Creditor may contract to pay tax. 24. Of the returns to Assessor.

SEC. 24. Proviso.

Assessment. 25. Governor to appoint an ** Assessor of

State Tax" for each county.

Daty.
26. Official term

Removal from office.

Oath of office, 27. Persons, &c., to make list of property

liable to tax. How verified.

When made. 28 Duty of Assessors in cases of failure of

persons to make returns. Additional tax in case of false returos,

Oaths. 29. Duplicates of the Assessors to be trans

mitted to State Treasurer.
30. Compensation of Assessors.

Stationery.
Assessor of New Castle county allowed

clerk hire.
31, State Treasurer to hear appeals from the

assessment.
Xotice.
How often heard.

Power.
32. All taxes to be paid to State Treasurer.

Additional bond. 33. When State Treasurer shall proceed to

collect tax. Shall appoint one or more Collectors for

each county

Shall deliver to them a list of taxes, 34. Responsibility of Treasurer.

Collectors to give bond.

Form. 35. Vacancies in office of Collector. 36, Duties of deceased Collector devolve on

his executor or administrator. 37. Process of Treasurer and Collectors to

collect tax. 38. When Collectors shall pay to Treasurer

taxes collected. 39. Collectors to give duplicate receipts for

lists of taxes.
40. Notice that taxes are due, and the time

and place where they will be received.
Persons aeglecting to pay taxes.
Additional notice.
Additional tax.
Increase of Treasurer's salary.
Compensation of Collectors.

Tax on sales

An Act Providing Revenue for this State.
Be it enacted by the Senate and House of Representatives of the
State of Delaware in General Assembly met, as follows, to wit:

SALES AND MANUFACTURERS.
SECTION 1. That froin and after the passage of this act, in
addition to the taxes now imposed by existing laws, there shall
be paid to the State Treasurer, for the use of the State, by every
individual, association of persons, firm, or corporation, engaged
in the business and occupation of purchasing and selling produce,
merchandise. goods, wares and property of any and every des-
cription whatsoever, one-tenth of one per cent. on the gross
amount of sales, less commissions, freights and United States tax,
by him, her, or them made—the same to be paid on the first day

CONCERNING THE PUBLIC REVENUE.

or exempt.

of July* in the present year, and at the end of every three months thereafter: Provided, that sales not exceeding in each year the sales to value of one thousand dollars shall be exempt from the payment or exempt. of the said tax, nor shall this act apply to the sales of foreign goods in the original packages of importation.

SECTION 2. That every individual, association of persons, firm, Tax og or corporation, engaged, as owner or owners, in the production Fures or manufacture, by hand or machinery, of goods, wares or merchandise, or of any article or material, or any combination or composition of any articles or materials, of every nature and substance whatsoever, shall pay to the State Treasurer, for the use of the State, one-tenth of one per centum on the actual value of the gross amount, less commissions, freights and United States tax, by him, her or them produced or manufactured, or made as aforesaid, the same to be paid on the first day of July* in the When paid. present year, and at the end of every three months thereafter: Provided, that property so made or manufactured as aforesaid, Property not exceeding in each year the value of one thousand dollars, tured for shall be exempted from the payment of the said tax: And pro

exceed $1000 vided also, that no individual, association, firm, or corporation, having paid the said tax imposed upon them under this section, shall be liable to the payment of the tax imposed by the next Not taxed preceding section of this act upon the sales of the said articles, on sales. materials or compositions by him, her, or them so made or manufactured. Any incorporated company liable to the tax imposed by this Dodaetion in

certain cases section, paying the tax imposed by section eight of this act, upon its capital stock, may deduct from the tax imposed by this section an amount equal to one-half of the tax paid by such company upon its capital stock, and the State Treasurer may allow such deduction at any quarterly payment after the tax upon the capital stock has been paid.

That this section shall be held to include persons, associations, firms, and corporations, engaged, as owners or principals, in the tions and following occupations and kinds of business :

Makers of agricultural implements.
Manufacturers of phosphates and other fertilizers, and of lime.
Manufacturers of cigars, tobacco and snuff.
Makers or builders of railroad cars.

Manufacturers, or builders, or makers of carriages, velocipedes and sleighs; wheelwrights.

Ship carpenters, or builders or repairers of sailing or steam vessels, or boats, of every description.

Sail, tent, awning or bag makers.
Coopers.

* See Supplement to this act, page 376.

kinds of business included.

CONCERNING THE PUBLIC REVENUE.

Turners of wood, iron, brass, and other materials.
Millers, including flouring, grist and saw mills.

Box-makers, undertakers, cabinet-makers, upholsterers, manufacturers of moldings, window-sash, doors, shutters, blinds, and makers of picture frames.

Machinists, boiler makers, and car wheel manufacturers.
Founders of brass, iron, steel, and other metals.

Manufacturers of iron, and articles made of iron, brass, steel, copper, tin, and other metals.

Contractors for building houses, bridges, railroads, &c.

Manufacturers of steam engines, locomotives, and repairers of machinery; mechanical implements and machinists' tools.

Manufacturers of gunpowder.

Manufacturers of cotton, woolen, linen, and other textile or felted fabrics, and hoop skirts.

Manufacturers of matches.
Manufacturers of hardware and cutlery.

Manufacturers of boots and shoes, hose, belting, or other articles composed wholly or in part of leather, gum and gutta percha.

Manufacturers of jewelry, watches and clocks.

Merchant tailors, and manufacturers of ready-made clothing: not including clothes made of material furnished by customers.

Tanners and manufacturers of morocco and other leather.
Distillers, brewers and vinegar manufacturers.

Gas manufacturers; manufacturers of steam and gas fixtures; plumbers.

Soap and candle makers.
Bakers; candy and confectionery makers.

Paper makers, blank book manufacturers, bookbinders, and printers.

Hatters and furriers.
Photographers.
Manufacturers of spice and chocolate.
Rope, cordage, and block and tackle, spar and pump makers.

Potters, and persons engaged in the manufacture or making of bricks and tiles.

Manufacturers and refiners of coal oil or petroleum, and oils of every other description.

Manufacturers of articles made of stone or marble.
Canners of fruits, 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 drugs and chemicals; surgical apparatus, including trusses, supporters, false limbs and bandages.

CONCERNING THE PUBLIC REVENUE.

Glass manufacturers and cutters.

Dentists, manufacturers of teeth ; carvers, engravers, sculptors, painters, toy makers. Manufacturers of blacking, and of writing fluids.

PROCESS. SECTION 3. The officers hereinafter mentioned are hereby Tax on authorized and required to demand and receive, in addition to process. the fees heretofore required by law, the following sums for and on account of the State, which shall be pre-paid by the parties Who to pay. applying for the process or service mentioned, and which sum sball 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 who to Errors and Appeals shall demand and receive for every writ of collect. error issued out of said court, and for every appeal entered in said court, the sum of five dollars. The Prothonotaries of the Superior Court in the several counties shall demand and receive for every original writ issued out of said .court, (except the writ of habeas corpus,) and on the entry of every amicable action, the sum of fifty cents; on every writ of certiorari issued to remove the proceedings of a justice of the peace, the sum of fifty cents; on every entry of judgment upon warrant of attorney to confess judgment, the sum of fifty cents for every five hundred dollars or fractional part of five hundred dollars secured by such judgment; and on every transcript of a judgment of a justice of the peace entered in the Superior Court, the sum of twenty-five cents: Provided, that the tax to be paid on the entry of any Proviso. judgment for a less amount than one hundred dollars, or upon the entry of a transcript of a justice's judgment, shall be paid by the plaintiff without recourse to the defendant. The Recorders Tax for of Deeds shall demand and receive for every deed recorded, fifty recording

. 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 marriage returns, fifty cents: Provided, that when any bond accom- Proviso. panies a mortgage, the payment of the tax on the mortgage sball exempt the judgment entered on the bond for the same debt from the tax aforesaid. The several Registers of Wills shall Tax for demand and receive, for the probate of a will and letters testa- wills, &c. mentary thereon, the sum of fifty cents, and for granting letters of administration, the sum of fifty cents. Every Register in Tax on cerChancery shall demand and receive, for every subpoena issued Issued out of upon the filing of any bill of complaint, or petition, and on Court of

Chancery. every summons issued in partition, the sum of one dollar.

SECTION 4. The Clerk of the Court of Errors and Appeals, the several Prothonotaries of the Superior Court, the Recorders of

CONCERNING THE PUBLIC REVENUE.

cers collecting tax on

to State Treasurer and pay the sums collected.

When ofl. Deeds, the Registers of Wills and Registers in Chancery shall,

on the first day of July next* after the passage of this act, and make return at the expiration of every three months thereafter, make return

to the State Treasurer of all sums in their hands, received under the provisions 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 act. Penalty SECTION 5. If any Clerk of the Court of Errors and Appeals, for neglect. Prothonotary, Recorder, Register of Wills, or Register in Chan

cery shall neglect or refuse to make the returns required by this act, or shall neglect or refuse to pay over to the proper officers the amounts 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 immediately 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.

INSURANCE COMPANIES. Tax on for- SECTION 6. Every agent of any Insurance Company incorpo

rated or organized under the laws of any other State in the United States, or out of it, or by or under any law or laws of the United States, now engaged or that may hereafter be engaged in

effecting insurances in this State in behalf of their principals. When to be shall, on the first Monday in January, April, July and October

in each year, during the continuance of his agency, whether such company be conducted upon the joint stock, mutual, or any other plan, or be incorporated or organized for the purpose of insuring lives or property, or against accident, pay to the State Treasurer, for the use of the State, two and one-half per centum on the gross amount of premiums received and assessments collected by such agent during the three months immediately preceding the said first Monday in each of the months aforesaid in each year. And

every such agent shall, at the time of making such payments, Statement- furnish to the State Treasurer a statement showing the gross show.

amount of premiums received and assessments collected, and the names of the persons from whom the same has been received,

* See Supplement to this act, page 376.

eigu insurance companies.

Amount.

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