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CONCERNING THE LAWS.--REVENUE.

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THEREFORE, for the purpose of relieving the parties interested
of the embarrassments and disappointments arising from unin-
tentional neglect in the premises,

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

SECTION 1. That all unpublished acts heretofore passed, and all art thiet
that have become void on account of not being duly recorded void for at
in compliance with the provisions aforesaid, be and the same are recorded
hereby severally revived and re-enacted, and, together with the revived,
provisions therein contained, are respectively declared to be in
full force; and all acts and transactions done and performed under
the provisions of said acts respectively shall have the same force
and effect, and be as valid to all intents and purposes as if the
said acts had been severally recorded according to law; Provided.
That this enactment shall not take effect in the case of any act
that has become void as aforesaid until a certified copy thereof, Certitied
procured of the Secretary of State, shall be duly recorded in the
Recorder's office of one of the counties of this State ; And pro-within wat
vided further, That no such copy of a voided act shall be received sear.
for record after the expiration of one year from the passage of
this act.

SECTION 2. This act shall be deemed and taken to be a public Priblicuci. act and published as such.

Passed at Dover, February 4, 1869.

procuredi
and recorded

а

CHAPTER 390.

OF THE REVEX'E OF THE STATE.

SEC. 1. Tax on sale

Sales to exceed $1.00) or exempt 2. Taxon manufactures

When paid.
Property manufactured to exceed $1,000.
Not taxed on sales.
Deduction in certain casa
The occupations and kinds of business

iocluded.
3. Tax on process.

Who to pay
Who to collect,
Proviso
Tax for recording deeds, &c
Proviso
Tax for probate of wills, &c
Tax ou certain writs issued out of Court

of Chancery

SE + When otticers collecting tax on peus

shall make return to State Trea ei,

and pay the ruins collected
.5. Penalty for neglect.
6 Tax on foreigu insurance companies,

When to be paid
Amount
Statement, what to show
Penalty for seglect,

Proviso
7 Companies incorporated in the State to

pay a tax.
When. The amount
Return.
What to show and how verified

Penalty for Deglect.
3. Taxon corporations

Certain companies exempt

CONCERNING THE PUBLIC REVENUE.

Sec. 9. Return.

Assessment.
When payment 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 and 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 Kegister.

Lien.
1.1. Executor or adıninistrator to collect tax.
16. Orphans' Court, in certain case, to pro-

portion tax.
Judgment tinal

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

bond for taxes received.
Failure to perform duties.
Administrator d. b. n., or d. b. n. c. t a.

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

To whom forwarded

Etfect 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 duty.
23. Tax on investinents.

When paid, amount.

Creditor may contract to pay tax. 2. Of the reiurns to Assessor,

SEC. 24. Proviso.

Assessment. 25. Governor to appoint an " Assessor of

State Tax for each county

Duty.
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 returns.

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 Trea-urer to hear appeals from the

assessment.
Notice
How often heard.

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

Additional boud. 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 boud.

Form. 35. Vacancies in office of Collector. 38. Duties of deceased Collector devolve up

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.

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

SALES AND MANUFACTURERS.
Tax on sales SECTION 1. That from 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 description 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.

exceed $1000 or exempt.

manufactures

$100

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 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 on or corporation, engaged, as owner or owners, in the production 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 montbs thereafter: Provided, that property so made or manufactured as aforesaid, Property not exceeding in each year the value of one thousand dollars, tured to shall be exempted from the payment of the said tax: And pro- or exemples 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, ou sales materials or compositions by him, her, or them so made or manufactured.

Any incorporated company liable to the tax imposed by this Dodaction in 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,

The occupafirms, 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.

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 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 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 of Deeds shall demand and receive for every deed recorded, fifty leadershire.

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, &e. 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

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

Tax for

probate of

tain

Court of

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