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. ling wood. Manufacturers of barrel staves and headings. Manufacturers of drugs and chemicals. [Manufacturers of] surgical apparatus, including trusses, supporters, false limbs and bandages. Glass manufacturers and cutters. Manufacturers of teeth. Carvers, engravers, sculptors, painters, toy makers. Manufacturers of blacking, and writing fluids. peace to 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 give one given, in at least two of the newspapers in the county of the month's clerk's residence, for one month preceding the Ist 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, Chap. 364, Appropria The Levy Courts of the respective counties shall make the Vol. 14. proper appropriation to pay for the giving of such notices. tion. Penalty for license. SECTION 2. That if any individual, association of persons, manufacturfirm 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. 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 State for * So enrolled. Clerk of the 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 Errors and 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 appeals. Deeds. Tax on mortgage 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 potton beach 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 more than only in county where first lodged for record. Receipt &c. receipt of the said recorder or his indorsement on the back of said mortgage showing the payment of said tax to him shall be sufficient evidence of such payment. The several registers of will and of recorder, wills shall demand and receive for the probate of payment. a 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 sub wills. Chancery. The officers pœna issued upon the filing of any bill of complaint or petition and on every summons issued in partition, the sum of one dollar. SECTION 4. The clerk of the Court of Errors and Appeals, every three the recorders of deeds, the registers of wills and registers in months to make returns. Chapter 390 of volume 13, except certain sections, repealed 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 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. against I'reasurer. inheritances, distributive shares and legacies, be and the same is hereby repealed, made null and void: Provided the said Saving 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 St 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. CONCERNING THE PUBLIC REVENUE. OF THE REVENUE OF THE STATE. Volume 14, 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 I. That from and after the passage of this act it shall not be lawful for any assessor in this State to assess, 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 to be taxation. purpose whatever. 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 CONCERNING OYSTERS. 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, shall be retired. * So enrolled. for t CONCERNING THE PUBLIC REVENUE. officers the peace of retiring shall from the of signal flag and no accident prevent ; and it shall be the duty of the col-Duty of of giving of license. 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 ackle, &c. 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 license for violation. Forfeiture of Owner ble of re 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 |