Laws of the State of Delaware - Volume 29 - Page 1 |
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LAWS
Or THE
STATE OF DELAWARE
PASSED AT THE
NINETY- SIXTH SESSION
OF THE GENERAL ASSEMBLY.
COMMENCED AND HELD AT DOVER
.0n) Tuesday, January 2c1, A. D. 1917
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDREDTH AND FORTY- FIRST
VOLUME XXIX
CHAS. L. STORY, PRINTER
WILMINGTON, DEL.
1917
Object Description
| Rating | |
| Title | Laws of the State of Delaware - Volume 29 |
| Date Original | 1917 |
| Description | Laws of the State of Delaware. Passed at the Ninety-Sixth Session of the General Assembly. Commenced and Held at Dover on Tuesday, January 2d, A. D. 1917. Volume XXIX. |
| Creator | Delaware |
| Creator2 | Delaware General Assembly |
| Contributors | Chas L. Story Printer |
| Publisher | Department of State |
| Type | Text |
| Format | |
| Full Text | LAWS Or THE STATE OF DELAWARE PASSED AT THE NINETY-SIXTH SESSION OF THE GENERAL ASSEMBLY. COMMENCED AND HELD AT DOVER .0n)Tuesday, January 2c1, A. D. 1917 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES THE ONE HUNDREDTH AND FORTY-FIRST VOLUME XXIX CHAS. L. STORY, PRINTER WILMINGTON, DEL. 1917 . LAWS OF DELAWARE TITLE ONE Construction of Statutes CHAPTER 1. AMENDMENT TO CONSTITUTION. AN ACT Proposing an Amendment to Section 15, of Article II, of the Constitution of the State of Delaware, Relating to the Com-pensation of the Members and Presiding Officers of the General Assembly. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House concurring therein): Section 1. That Section 15 of Article II of the Constitu- sec. 15 tion of the State of Delaware be amended by striking out all Article 2 of the first paragraph of the said Section 15 of Article II, and inserting in lieu thereof the following : "The members of the General Assembly, except the pre- goorensa-siding officers of the respective Houses, shall receive as compensation for their services a per diem allowance of ten dollars, and the presiding officers a per diem allowance of twelve dollars for each day of the session, not exceeding sixty days ; and should they remain longer in session they shall serve without compensation. In case a special or extra session of the General Assembly be called, the members and presiding officers shall receive like compensation for a period not exceeding thirty days." Approved April 9, A. D. 1917. 4 LAWS OF DELAWARE. See. 13 Article 3 AMENDMENT TO CONST/TUTION. CHAPTER 2. AMENDMENT TO CONSTITUTION. AN ACT to Amend Article 3, of the Constitution of the State of Dela-ware, in relation to the power of the Governor to remove certain officers under certain conditions. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House concurring therein): Section 1. That Sec. 13, of Article 3, of the Constitu-tion of the State of Delaware, be and the same is hereby amended by striking out all of said section and inserting in lieu thereof a new section to be styled Section 13, as follows : "Sec. 13. The Governor may, for any reasonable cause, Itemovnl remove any officer, except the Lieutenant Governor and from office members of the General Assembly, upon the address of two-thirds of all the members elected to each House of the General Assembly. Whenever the General Assembly shall so address the Governor, the cause of removal shall be entered on the journals of each House. The person against whom the General Assembly may be about to proceed shall Notice nod receive notice thereof, accompanied by the cause alleged for cause his removal, at least ten days before the day on which either House of the General Assembly shall act thereon. The Governor shall have power to remove any officer appointed by him, except the Chancellor and the five Law Judges, of his own volition, when the General Assembly is not in session. In such case, however, such removal shall only be made for cause, and the person so removed shall receive from the Governor a statement in writing of the LAWS OF DELAWARE. 5 AMENDMENT TO CONSTITUTION. cause of causes for which said removal was made within ten days after the removal as aforesaid, and, if this be not done, said removal shall be null and void. The person or persons so removed shall have the right, iltplgis within thirty days after said removal, to appeal to the Su-perior Court of the County in which he or they reside at the time of said removal for reinstatement to said office; and, if upon hearing in said Court, the Court should consider that said removal should not have been .so made, then and in that case, the person so unjustly removed shall forthwith be reinstated in said office. If the said Court should sustain the Governor in said removal, the same shall stand and the decision shall be final." Approved March 15, A. D. 1917. of 6 LAWS OF DELAWARE. Sec. 4 of Article 4 Chancellor and Judges' Compensa-tion AMENDMENT TO CONSTITUTION. CHAPTER 3. AMENDMENT TO CONSTITUTION. AN ACT Proposing an Amendment to Section 4 of Article IV of the Constitution of the State of Delaware in relation to the time for the payment of the salaries of the Judiciary. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House concurring therein): Section 1. That Section 4 of Article IV, of the Constitu-tion of the State of Delaware be amended by striking out all of Section 4 of said Article IV and inserting in lieu thereof the following : "The Chancellor, Chief Justice and Associate Judges shall respectively receive from the State for their services, a com-pensation which shall be fixed by law, and paid monthly, and shall not be less than the annual sum of Three Thousand Dollars, and they shall not receive any fees or perquisites in addition to their salaries, for business done by them, except as provided by law. They shall hold no other office of profit." Approved March 22, A. D. 1917. LAWS OF DELAWARE. AMENDMENT TO CONSTITUTION. CHAPTER 4. AMENDMENT TO CONSTITUTION. AN ACT to Amend Section 11, Article IV, of the Constitution of the State of Delaware in relation to the Orphans' Court. he it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House agreeing thereto): Section 1. That Section 11, of Article IV, of the Con- sAeretig stitution of the State of Delaware be and the same is hereby amended by striking out all of said Section and inserting in lieu thereof a New Section to be styled Section 11, as follows : "Section 11. The Orphans' Court in each County shall &nu's' consist of the Chancellor and either the resident Judge of the County, or the Associate Judge who may reside in any part of the State. The Chancellor when present shall pre-side. One of them shall constitute a quorum." Approved April 19, A. D. 1917. TITLE TWO Jurisdiction and Property of the State CHAPTER 5. STATE HOUSE AND STATE OFFICES. AN ACT entitled "An Act authorizing the State of Delaware to pur-chase the Kent County Office Property known as 'The County Building,' and also authorizing the Levy Court of Kent County to sell the said County Building and to alter, remodel and add to the Kent County Court House, and to use such parts of the said Court House as may be necessary for County offices, and to move the County Records thereto." WHEREAS, a Senate Concurrent Resolution providing for the appointment of a joint committee from the House and Senate to confer with the Levy Court of Kent County with regard to the purchase by the State of Delaware of the Kent County Office Building property, known as "The County Building" situated in the Town of Dover, Kent County and State of Delaware, was passed by the Senate on the Twenty-first day of February, A. D. 1917, and concurred in by the House of Representatives on the Twenty-sixth day of February, A. D. 1917; said Resolution being number three ; AND WHEREAS, it was, also, provided by said Resolution that the committee named therein should make a report, by bill or otherwise, to either House of the General Assem-bly on or before the Fifth day of March, A. D. 1917; LAWS OF DELAWARE. 9 STATE HOUSE AND STATE OFFICES. AND WHEREAS, the said Levy Court of Kenty County is willing to sell said property at the sum of Twenty-five Thousand Dollars (825,000.00), and to give possession of the same on the first day of July, A. D. 1918; AND WHEREAS, the committee appointed by said Resolu-tion approves of the purchase of said property at said price. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the Governor be, and hereby is, author- ,qi,eehngugy ized, directed and empowered to purchase, on behalf of theINI,Tring"In State of Delaware, all that certain lot, piece or parcel of land and premises, upon which is erected the Kent County office building, known as "The County Building" and lying on the East side of the Green in the Town of Dover, Kent County and State of Delaware, and on the North side of Court Street of said Town, leading from said Green in an Easterly direction; said lot having a front of about sixty-three and one-half (631/4) feet, and a depth on said Court Street of about seventy-seven and forty-five hundredths (77 45/100) feet, and being bounded on the North by lands of James A. Downes and other lands of said Kent County; on the East by other lands of said Kent County, on the South by said Court Street, and on the West, in part, by said Dover Green, and, in part, by lands of Walter Morris ; provided that said purchase can be effected for the sum of Twenty-five Thousand ($25,000.00) Dollars. If said prop- Purchase erty shall be so purchased, the Governor is hereby author- Pile° ized and directed to draw his warrant on the State Treas-urer, payable to the Treasurer of Kent County for the amount of said purchase price. Section 2. The President of the Levy Court of Kent County is hereby authorized, directed and empowered to execute, acknowledge and deliver a good and sufficient deed conveying the above mentioned property to the State of Delaware in fee simple, when duly authorized by a Resolu-tion of the said Levy Court of Kent County. 10 LAWS OF DELAWARE. Proviso The deed herein provided for shall vest in the grantee therein named all of the right, title and interest, whether legal or equitable, of the said Levy Court of Kent County, Delaware, or of the said Kent County, in all of the lands and premises mentioned and described in Section 1 hereof; subject, however, to a reservation or exception, which shall be inserted in said deed, providing that possession of said property shall be retained by the said Levy Court of Kent County until July 1st, A. D. 1918. Levy Court authorized to remodel Court House Transfer of County offices STATE HOUSE AND STATE OFFICES. Section 3. That the said Levy Court of Kent County is hereby authorized and empowered to alter, remodel and add to the Kent County Court House, as it may deem necessary and proper for its use for the County Offices of Kent County, and as a depository for the County records, and the said Levy Court is hereby given full power and authority to do and perform any and all acts, matters and things that may be necessary and proper to carry out the provisions of this section. Section 4. That upon the completion of the said altera-tions, changes and additions to the said Court House, provided for in Section 3 hereof, the said Levy Court is, also, authorized and empowered to transfer the County Offices, and all of the books and papers pertaining to them, to the said Court House ; making such assignments of the offices in the same, as it may deem proper. Approved April 2, A. D. 1917. LAWS OF DELAWARE. 11 STATE LIBRARY. CHAPTER 6. STATE LIBRARY. AN ACT to Amend Chapter 5 of the Revised Code of the State of Delaware, by Increasing the Contingent Fund of the State Librarian. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That Chapter 5 of the Revised Code of the State of Dela-3o. e,sr oca s ware be and the same is hereby amended by repealing 30, re° Section 8 thereof and inserting in lieu thereof the following Section, to be styled 30. Section 8. 30. Section 8. The Librarian shall be allowed the sum (i'loiniAingrt of Five Hundred Dollars per year to defray the current ex- L'ibrartuk penses of the State Library, out of which sum Four Hun- Cierical ce dred and Eighty Dollars shall be paid for clerical assistance. assistan The Librarian shall present vouchers to a Committee of " Ilioorent3ler a for the Legislature, appointed at any biennial or adjourned expeded Session to settle with the State Librarian, and said vouchers shall show how the money appropriated for that purpose was expended. Approved April 2, A. D. 1917. Property rates and Exemptions TITLE THREE State Revenue and Supplies CHAPTER 7. STATE REVENUE. INHERITANCE TAX. AN ACT to Amend Chapter 6, of the Revised Code of Delaware, 1915, relating to the Inheritance Tax. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Title of Section 1. That Chapter 6 of the Revised Code of Dela- Article 10 repealed ware, 1915, be and the same is hereby amended by striking out and repealing the title of Article 10 of said Chapter, to wit, "Collateral Inheritance Tax" and inserting in lieu thereof the following new title, to wit, "Inheritance Tax ;" 140. See. 100 and by repealing "146. Sec. 109" of said Chapter, and in-repealed serting in lieu thereof the following new "146. Sec. 109" to wit : 146. Sec. 109. PROPERTY SUBJECT To; RATES; EX-EMPTIONS. All property within the jurisdiction of this State, real and personal, and every estate and interest therein, whether belonging to residents or non-residents of this State (except shares of the capital stock of corpora-tions created under the laws of this State when owned by persons without this State) which passes by will, or by the intestate laws of this State or by deed, grant, gift, or settle- LAWS OF DELAWARE. 13 INHERITANCE TAX. merit (except in cases of a bona fide purchase for full con-sideration in money or money's worth) made in contempla-tion of, or intended to take effect in, possession or enjoy-ment, after the death of the grantor, donor, or settlor, to any person, or persons, bodies politic, or corporate, in trust or otherwise, shall be subject to taxation, as follows : Class A. Where the property or any interest or estate Igg,A. therein passes to or for the use of a parent, grandparent, husband, wife, child by birth, wife or widow of a son, or the husband of a daughter, a child by legal adoption, or lineal descbndant of the testator, intestate grantor, donor or set-lor (hereinafter called the decedent) , the tax on such prop-erty, interest or estate then shall be at the following rates : On that part of its value exceeding three thousand dollars and not exceeding thirty thousand dollars, one per cent.; On that part of its value exceeding thirty thousand dollars and not exceeding one hundred thousand, dollars, two per cent.; On that part of its value exceeding one hundred thousand dollars and not exceeding two hundred thousand dollars, three per cent.; On that part of its value exceeding two hundred thousand dollars, four per cent. Class B. Where the property or any interest or estate retinatx,5. therein passes to or, for the use of (1) a brother, or sister, either of the whole or half blood, of the decedent or of the decedent's parent or grandparent, or (2) a lineal descendant of any such brother or sister, the tax shall be at the fol-lowing rates : On that part of its Value exceeding one thousand dollars and not exceeding twenty-five thousand dollars, two per cent.; 14 LAWS OF DELAWARE. INHERITANCE TAX. On that part of its value exceeding twenty-five thousand dollars and not exceeding one hundred thousand dollars, three per cent.; On that part of its value exceeding one hundred thousand dollars and not exceeding two hundred thousand dollars, four per cent.; Rates, Class C. Property transfer of a decedent On that part of its value exceeding two hundred thou-sand dollars, five per cent. Class C. In case of property or any interest or estate therein passing to or for the use of any person, not de-scribed in Class A. or Class B. of this section, the tax shall be at the following rates : On that part of its value not exceeding twenty-five thou-sand dollars, five per cent.; On that part of its value exceeding twenty-five thousand dollars and not exceeding one hundred thousand dollars, six per cent. ; On that part of its value exceeding one hundred thousand dollars and not exceeding two hundred thousand dollars, seven per cent.; On that part of its value exceeding two hundred thousand dollars, eight per cent. Nothing in this section shall be construed to impose any Exemptions tax upon any property, or estate or interest therein passing to or for the use of, or in trust for, charitable, educational, historical or religious societies or institutions, or cities or towns for public improvement, or to school districts or library commission. Any transfer of a material part of the property of a decedent in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his LAWS OF DELAWARE. 15 INHERITANCE TAX. death without full consideration in money or money's worth, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this chapter. Section 2. That said Chapter 6 be, and the same is, here- 152. sec. 115 by further amended by repealing "152. Sec. 115" thereof repealed and inserting in lieu thereof the following new "152. Sec. 115": 152. Sec. 115. REGISTER OF WILLS; RETURNS BY OF TAX COLLECTED, TO STATE TREASURER; ACCOUNTING BY; COMMISSIONS OF; LIABILITY UPON BOND OF; REMOVAL FROM Register of OFFICE, WHEN. It shall be the duty of the several Registers nik: iVturns of Wills in the State, to make return, under oath to the State Treasurer, on the first days of January, April, July and Oc-tober, in each year, or within thirty days thereafter, of all sums of money received by them as taxes under the pro-visions of said Sections 109 to 115, inclusive, of this chapter, and to pay over to said State Treasurer the amounts so by them received respectively, at the time of making such re-turns, and if any Register of Wills shall fail to pay over, as required by this section, the State Treasurer shall give notice to the Attorney General of the State, Whose duty it shall be to institute suit on the official bond of such Register of Wills, for the use of the State, to recover the amount due from such Register of Wills, and in such suit the amount appearing to be due, with interest thereon, and costs, shall be recovered, which recovery shall be evidence of misbehavior in office, and upon conviction thereof such Register of Wills shall be removed from office. The official bond of every Register of Wills of this State official bonds shall be deemed and held to embrace and include the faith-ful performance by such Register of all and every the duties imposed upon him by Sections 109 and 115, inclusive, of this chapter. Approved March 24, A. D. 1917. 16 Cvihsoepd. 6C, oRdee-, amended LAWS OF DELAWARE. INHERITANCE TAX, CHAPTER 8. STATE REVENUE. INHERITANCE TAX. AN ACT to appropriate the moneys raised by an Act entitled, "An Act to Amend Chapter 6 of the Revised Code of the State of Delaware, by providing for an income Tax" and the moneys raised by an Act entitled, "An Act to Amend Chapter 6 of the Revised Code of Delaware, 1915, relating to the Inheritance Tax." Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. The total amount of money raised each year, and from year to year, by an Act entitled, "An Act to Amend Chapter 6 of the Revised Code of the State of Delaware, by Providing for an Income Tax" be and the same is hereby appropriated annually as follows : Money raised Two Hundred and Fifty Thousand Dollars ($250,000.00), a"p"(pIr opriated of said money for the benefit of the Public Schools of the State, and all the remaining money received by the State Treasurer under said Act is hereby appropriated annually to and for the uses and purposes of the State Highway Depart-ment, and shall be credited by the State Treasurer to the State Highway Department, and shall be disbursed by him as other moneys appropriated for the uses of the said State Highway Department, as provided in an Act entitled, "An Act to Create a State Highway Department, Establishing a System of State Highways, and Providing for the Improve-ment and Maintenance Thereof, and the Appropriating and Borrowing of Money Therefor." Section 2. That of the money raised under the provisions of an Act entitled, "An Act to Amend Chapter 6 of the LAWS OF DELAWARE. 17 INHERITANCE TAX. Revised Code of Delaware, 1915, Relating to the Inheritance gigin kt 0 Tax" all that is collected each year, and from year to year, sinking fund in excess of One Hundred Thousand Dollars, is hereby ap-propriated to the sinking fund of the State, and shall, by the State Treasurer, be credited to the sinking fund of this State, and shall become and constitute a part of that fund. Approved April 3, A. D. 1917. O. See. repealed Section 1. That Chapter 6 of the Revised Statutes of the State of Delaware be and the same is hereby amended by 124 striking out paragraph numbered 6 of Section 124 of said chapter, Code Section 161. Approved April 4, A. D. 1917. 18 LAWS OF DELAWARE. INTOXICATING LIQUOR. CHAPTER 9. STATE REVENUE. INTOXICATING LIQUOR. AN ACT to Amend Chapter 6 of the Revised Statutes of the State of Delaware In relation to State Revenue by Striking out paragraph Numbered 6 of Section 124, Code Section 161 In relation to Inn or Tavern Licenses. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: LAWS OF DELAWARE. 19 INTOXICATING LIQUOR. CHAPTER 10. STATE REVENUE. INTOXICATING LIQUOR. AN ACT to Amend Chapter 6, of the Revised Code of the State of Delaware, being In relation to spirituous, vinous or malt liquors in those portions of the State of Delaware where the sale of such liquors is prohibited by law. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That Chapter 6, of the Revised Code of the State of Dela- iso. Sec. 143 ware, be and the same is hereby amended by inserting in repealed lieu of 180, Section 143, repealed by Chapter 12, Volume 28, Laws of Delaware, 1915, the following, which shall be known as 180, Section 143, of said Chapter 6: The words "spirituous liquors" as used in this Act shall be construed to embrace all vinous or spirituous ellITB's°triied liquors, wine, whiskey, brandy or other intoxicating drinks, mixtures or preparations of like nature other than malt or brewed drinks ; and "malt liquors" shall be construed to embrace all malt or brewed drinks, including porter, ale and beer; and all malt or brewed drinks whether patented or not; and all liquid mixtures or preparations containing so much as one-half of one per centum of alcohol by volume shall be deemed liquors and shall be embraced in the word "liquors" as hereinafter used in this Act. It shall be unlawful for any person or persons, cor- Unlawful poration, firm, partnership, association or collection of indi- to receive viduals living, residing or staying in those portions of the State of Delaware where the sale of liquors is prohibited by law, to receive directly or indirectly liquors from a common carrier, or other carrier, or to have in his, her, its or their 20 LAWS OF DELAWARE. ruin wful to t ransport INTOXICATING LIQUOR. Quantity possession, at any one time, more than one quart of spirit- :Mowed in possession uous liquors or one dozen pint bottles of malt liquors; and any one guilty of the violation of the provisions of this sec-tion shall be subject to the same fines and penalties provided for the unlawful sale of liquors in that territory and in addi-tion thereto the confiscation of such liquors as hereinafter provided. (3). The Attorney General of the State of Delaware, or any of deputies, may grant a permit in writing to any person Permit for or persons, corporation, partnership, association or collec-minuofrnesteure- n. tion of individuals living, residing or transacting business tine purposes in the territory of the State of Delaware wherein the manu-facture and sale of liquors are prohibited by law to have transported by common carrier or otherwise, and to have and possess liquors in any quantity for manufacturing and scientific purposes only. Such permit shall give the nature and quantity of such liquors and when attached to the pack-age containing such liquors by the shipper shall be sufficient notice that the purchaser has complied with the laws of the State of Delaware. All packages with such permit attached shall be received and transported by common or other car-riers of the State, provided that before such permit shall be issued, the applicant therefor shall make affidavit as to the purpose for which such liquors are intended, and a false statement therein shall be punishable as false swearing; and Penalty for provided further that the making or issuance of any false false permit permit shall constitute forgery, and be punishable as such. (4) . It shall be unlawful for any person or public or private carrier to transport or deliver to any person or at any place or to transfer to any place within the State of Delaware where the sale of liquors is probihited by law, or to any person, carrier or agent any liquors as herein defined ; and whoever shall, by himself or another as principal, clerk, agent or servant, knowingly violate any of the provisions of this section shall upon conviction thereof be fined not less than Fifty Dollars ($50.00) nor more than Five Hundred Dollars ($500.00), and upon conviction of any subsequent violation, of this section, in addition to such fine, shall be imprisoned in the county jail for not less than thirty (30) LAWS OF DELAWARE. 21 INTOXICATING LIQUOR. days nor more than six (6) months ; provided that nothing Exetnptious in this section shall be construed to apply to individuals who may bring into any section of the State of Delaware where the sale of liquors is prohibited by law, upon their person or as their personal baggage and for their private use, such spirituous liquors in quantity not to exceed one quart or malt liquors not to exceed one dozen pint bottles, nor to the de-livery of liquors for medicinal purposes to druggists actively engaged in business, nor to delivery to churches or the proper officers thereof of wines for sacramental purposes, nor to shipment of liquor in continuous transit to a point where the sale of intoxicating liquors is not prohibited by law. This section shall apply to all packages of liquors, whether broken or unbroken. Each package of liquors, transferred, delivered or distributed in violation of the provisions of this section shall constitute a separate offense and shall work a forfeiture of such liquors as hereinafter provided. Any public or private carrier carrying, transporting, Public or transferring or delivering liquors in violation of this section Woht:atfeo tTeri is conveyance in automobile, motorcycle, carriage, wagon, boat, vessel or other conveyance shall be subject to the fines and penalties provided by this Act, and in addition thereto conviction of such violaiion shall work a forfeiture to the State both of the liquors and also of the conveyance by which the liquors were carried, transported, transferred or delivered into the territory where the sale of the same is prohibited by law, and the said conveyance shall be forfeited to the State, sold at public auction and the proceeds arising from such sale devoted to the good roads fund of the county in which the violation occurred, and the liquors shall be forthwith pub-licly destroyed by the order of the court. Except that wher- raceetipt ever it is proved that the automobile, motorcycle, carriage, wagon, boat, vessel or other conveyance in which the said liquors are carried, transported, transferred or delivered, contrary to law, was hired and that the owner of the same was not a party to the act and before hiring the said con-veyance made diligent inquiry and exercised reasonable care 22 LAWS OF DELAWARE. Unit's%lul advertise INTOXICATING LIQUOR. to discover whether the said conveyance was to be used for the carrying, transporting, transferring or delivering of liquors in violation of law, that in such case the said con-veyance shall not be forfeited as aforesaid. It is further expressly provided that no provisions of this section is intended or shall be construed to violate or be in conflict with any provision of the constitution and laws of the United States respecting interstate commerce; but this section and all parts of the same are intended to pro-hibit the carrying, transporting, transferring, delivering or distributing as herein provided of liquors to such extent only as the same is not expressly permitted under the con-stitution and laws of the United States. If any provisions of this section shall be held to be void or unconstitutional, it is hereby provided that all other portions of the same which are not expressly held to be void or unconstitutional shall continue in full force and effect. (5) . The provisions of this Act shall not be construed to prevent any one from manufacturing from native fruits for his own domestic consumption wine or cider or pos-sessing the same ; or to prevent the sale, keeping and storing for sale by registered pharmacists of liquors for medicinal purposes, or any United States pharmacopeia or national formulary preparation in conformity with the pharmacy laws of the State of Delaware, or any preparation which is exempted by the provisions of the national pure food law and the sale of which does not require the payment of a United States liquor dealer's tax. to (6) . It shall be unlawful for any person within the State of Delaware wherein the sale of liquors is unlawful to ad-vertise or give notice by signs, billboards for himself or another, of the sale or keeping for sale of liquors, or to cir-culate or distribute any price-lists, circulars, or order blanks advertising liquors or publish any newspapers, magazines, periodicals or other written or printed papers in which such advertisements or notices are given, or to permit any such notices or any advertisement of liquors (including bill-boards) to be posted upon his premises, or premises under Not to con-flict with in-terstate com-merce Exemptions LAWS OF DELAWARE. 23 INTOXICATING LIQUOR. his control, or to permit the same to so remain upon such Fine premises ; and any one guilty of the violations of the pro-visions of this section shall, upon conviction thereof, be fined not less than Fifty Dollars ($50.00) nor more than Five Hundred Dollars ($500.00). Every Justice of the Peace, upon information made Warrant for under oath or examination that any person is manufac-turing, selling, offering or exposing, keeping or storing for sale or barter, contrary to law, any liquors, or that the affiant has cause to believe and does believe that such liquors are being manufactured, sold, offered, kept or stored for sale or barter in any house, building or other place named therein, contrary to the provisions of this Act, shall issue his warrant requiring the persons suspected to be arrested, and the said house, building or other place to be searched, and the parties found therein to be arrested and brought before him as aforesaid, and in such warrant shall require the officer to whom it is directed to seize and hold all liquors, found in such house or building, and also vessels, bar fix-tures, screens, glasses, bottles, jugs and other appurtenances apparently used in the sale, keeping or storing of such liquors contrary to law. If, upon examination of such person, it shall appear Recognizance to such Justice, that there is probable cause to believe him guilty of the offense charged, the accused shall be required to enter into a recognizance, with sufficient securities, in the sum of not less than Five Hundred Dollars ($500.00) , to appear before the next term of the Court of General Ses-sions to answer an indictment if one be preferred against him ; and upon his failure to enter into such recognizance, the Justice shall commit him to jail to answer such indict-ment. All material witnesses may also be required to enter into a recognizance with or without securities, as such Justice may deem proper, to appear before the Grand Jury at the next term of such court and give evidence against the accused, and such Justice shall require the accused to give bond with sufficient security in the sum of Five Hundred Dollars ($500.00) , conditioned that he will not violate any 24 LAWS OF DELAWARE. INTOXICATING LIQUOR. of the provisions of this Act during the time intervening between the date of such bond and the adjournment of the next court ; and upon his failure to give such bond, the Justice shall commit him to jail until such bond be given or until he be discharged therefrom by due process of law. Evidence of unlawful sell-ing or stor-ing (9). Whenever liquors shall be seized in any room, building or place which has been searched under the pro-visions of this Act, the finding of liquors in excess of the quantity permitted by this Act in such room, or of a United States retail liquor dealer's tax receipt therein shall be prima facie evidence of the unlawful selling and keeping and storing for sale of the same by the person or persons occupy-ing such premises, or by any person named in any such United States tax receipt posted in such room, or his asso-ciates, agents or employes thereunder, and the proprietor or other persons in charge of the premises where such liquors were found, or who is so named in such United States tax receipt, and his associates shall be subject to trial by due process of law on the charge of selling or keep-ing or storing for sale unlawfully such liquors, and upon his conviction the liquors found upon said premises shall at once be publicly destroyed by some responsible person to be appointed by the Court. (10). The payment of the special tax required of liquor dealers by the United States by any person or persons other than druggists, within those portions of the State of Dela-ware wherein the sale of liquors is prohibited, shall be prima facie evidence that such person or persons are engaged in keeping, selling, offering and exposing for sale, liquors con-trary to the laws of this State, and a certificate from the col-lector of Internal Revenue, his agents, clerks, or deputies showing the payment of such tax and the name or names of person or persons, if any, associated with the person to whom such tax receipt is issued, shall be sufficient evidence of the payment of such tax, and of the association of such persons for the selling, keeping, offering and exposing for sale of liquors contrary to the provisions of this Act in all trials or legal inquiries. LAWS OF DELAWARE. 25 INTOXICATING LIQUOR. (11). Whenever the sheriff of any of the counties of this State where the sale of liquors is prohibited by law wholly or in part, or one of his deputies, or one of the constables in any of said counties, shall have reasonable cause to believe that any person is handling, carrying or bringing into such territory where the sale of liquor is prohibited, spirituous liquors, in quantity exceeding one quart, or malt liquors in quantity exceeding twelve pint bottles for any purpose whatsoever contrary to the provisions of this Act, it shall be the duty of said sheriff, deputy sheriff or constable to arrest such person, which arrest may be made without war-rant, if the offense is committed in the presence of such officer, and sieze his baggage, and, also, seize his conveyance, if the person so arrested is traveling by conveyance, and the conveyance so seized shall be subject to the further order of the Court of competent jurisdiction, and take him before some Justice of the Peace in and for such county, and if the arrest was without warrant to make against him the charge of violating the provisions of this Act. . This entire Act shall be deemed an exercise of the police powers of the State for the protection of public health, peace, morals and safety, and all its provisions shall be liberally construed for the attainment of that purpose, and if any provision of this Act shall be held to be void or uncon-stitutional, it is hereby provided that all other portions of the same, which are not expressly held to be void or uncon-stitutional, shall continue in full force and effect. . All laws or parts of laws inconsistent with the provisions of this Act are hereby repealed. Approved February 27, A. D. 1917. Arrest with-out warrant Merchants License Fees. Pen-alt les and Exemptions l'ees 198. Sec. 161. Merchants' License; Proceedings to Obtain ; Authority Under; Beginning Business, License How Obtained ; License Fees ; Merchandising Without License a Misdemeanor; Penalty ; Merchants Liable for License De-fined; Exemptions :Every individual, association of per-sons, firm or corporation engaged in and desiring to continue engaged in the business of purchasing and selling produce, goods, wares and merchandise, or any property of whatever description, either by the wholesale or retail, shall, annually, on or before the first of June, take out a license to engage in, prosecute, follow and carry on the said business and occupa-tion, for which he, she or they shall pay, for the use of the State, the sum of five dollars, to the Clerk of the Peace of the County in which such individual, association of persons, firm or corporation is engaged and desires to continue en-gaged in said business or occupation and any such indi-vidual, association of persons, firm or corporation shall, on or before the said first day of June, annually, before taking out said license, file with the said Clerk of the Peace a true statement of the aggregate cost value of the goods, wares, merchandise, produce or other property which such indi- 26 LAWS OF DELAWARE. MERCHANTS. CHAPTER 11. STATE REVENUE. MERCHANTS. AN ACT to Amend Chapter 6 of the Revised Code of Delaware relative ' to Merchants' License. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: 10s. Sec. MI That Chapter 6 of the Revised Code of Delaware be and repealed the same is hereby amended by striking out 198. Sec. 161. and inserting in lieu thereof a new section which shall be styled "198. Sec. 161." LAWS OF DELAWARE. 27 MERCHANTS. vidual, association of persons, firm or corporation shall have purchased for sale in said business and occupation during the year immediately preceding the date of taking out said license. The said statement shall be verified by the oath or Oath made to affirmation of such individual, one member of such firm or statement association of persons, or the president or other presiding officer of such corporation, the said oath or affirmation to be taken before any person who, by the laws of this State, is duly authorized to administer the same, that such aggre-gate cost value does not exceed the sum named; and such individual, association of persons, firm or corporation shall pay to the said Clerk of the Peace, for the use of the State, in addition to the above named sum of five dollars, the sum of one dollar, on the amount of such aggregate cost value, if the amount of such purchase does not exceed one thousand dollars, or if it does exceed that amount, then the sum of ten cents for each one hundred dollars of the value of such purchases. The license shall authorize the purchasing and In force for selling of produce, goods, wares, merchandise and property litTiesarisftrom only at one place and only for one year from the first of June. In case any individual, 'association of persons, firm or corporation desires to engage in, follow and carry on the said business and occupation, he, she, it or they not having been engaged in said business and occupation during the year immediately preceding, shall, before commencing said business and occupation, take out a merchant's fractionalienecit, Imo: a license which shall expire on the first day of June next after the date of its issuance, first paying to the said Clerk of the Peace, for the use of the State, the sum of five dollars ; and the expiration of the said merchant's fractional license, on the said first day of June, he, she, it or they shall obtain an annual license, which shall be valid until the first day of June following, upon his, her, it or their filing with the said Clerk of the Peace a true statement, verified by oath or affirmation as aforesaid, of such individual, or of one mem-ber of such association of persons or firm, or of the president or other presiding officer of sueh corporation, of the cost value of all the produce, merchandise, goods, wares and property which he, she, it or they shall have purchased for sale in said business and occupation during the term of said 28 LAWS OF DELAWARE. Permit y MERCHANTS. merchant's fractional license; and such individual; associa-tion of persons, firm or corporation shall pay to the said Clerk of the Peace for the use of the State, at the time of the taking out of the first annual license following a mer-chant's fractional license, a tax for said fractional period amounting to ten cents for each one hundred dollars of the value of the purchases as set forth in the said statement covering the period of said fractional license, in excess, if any, of the said sum of five dollars originally paid for said fractional license, the sum of five dollars, and a further tax for said annual license rated in the proportion which the time covered by the fractional license bears to the twelve months covered by said first annual license. If any indi-vidual, association of persons, firm or corporation shall be engaged in, prosecute, follow or carry on, within the limits of this State, the said business of buying and selling produce, merchandise, goods, wares and property without obtaining at the 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 offense shall be deemed guilty of a misdemeanor, and upon conviction thereof by indictment shall be liable to the payment of the tax and a fine not exceeding five hundred dollars. The provisions of this section shall be held to extend to and include individuals, associations of persons, firms or corporations engaged in, or desiring to engage in, the busi-ness and occupation of buying and selling produce, goods, wares and merchandise, foreign and domestic, grain, lime, wood, bark, or other products of the land, or any property of whatsoever description, either by the wholesale and retail and merchant tailors ; provided that this section shall not be held to lay any imposts or duties on imports or exports, and that widows, in their own name, in such goods, wares, mer-chandise, produce and property, whose purchases are under one thousand dollars per annum, shall be exempt from its provisions. Approved April 25, A. D. 1917. LAWS OF DELAWARE. 29 OCCUPATIONAL LICENSES. CHAPTER 12. STATE REVENUE. OCCUPATIONAL LICENSES. AN ACT to Amend Chapter 6, of the Revised Code of Delaware, regu-lating the license of non-resident auctioneers. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 6, of the Revised Code of Dela- 182 ware, be and the same is hereby amended by adding thereto immediately after 219 Section 182, the following, to be known as 219A, Section 182A. "219A, Sec. 182A: All persons other than bona fide tclosueeer's citizens of this State who apply for an auctioneers license, shall pay to the Clerk of the Peace for the use of the State, the sum of Twenty-five Dollars ($25.00) for such license." Approved April 18, A. D. 1917. 30 LAWS OF DELAWARE. BRANCH STORES. CHAPTER 13. STATE REVENUE. BRANCH STORES. AN ACT to Amend Chapter 6 of the Revised Code of Delaware relative to license for Branch Stores, Warehouses and Distributing Depots doing business in this State. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: 220. Sec. 102 That Chapter 6 of the Revised Code of Delaware be and amended the same is hereby amended by striking out 229. Sec. 192. and inserting in lieu thereof another Section which shall be styled "229. Sec. 192." Branch stores 229. Sec. 192. Branch Stores; License; Proceedings to Obtain; Authority Under, Beginning Business, License; Proceedings to Obtain; Fees; Carrying on Business With-out License, a Misdemeanor ; Penalties :Every individual, association of persons, firm or corporation having its prin-cipal place of business without this State but maintaining within this State branch stores, warehouses, or distributing depots, for the sale or distribution of products, goods, wares, and merchandise or any property of any description, either by the wholesale or retail, shall, annually, on or before the first day of June, take out a license to engage in, prosecute, follow and carry on the said business and occupation of maintaining such branch stores, warehouses, or distributing depots, as aforesaid, for which he, she, it or they, shall pay, for the use of the State, the sum of ten dollars to the Clerk of the Peace of each County in which such individual, asso-ciation of persons, firm or corporation maintains any such branch store or stores, warehouse or warehouses, or dis-tributing depot or depots, and the personal representative or agent within this State of any such individual, association LAWS OF DELAWARE. 81 open BRANCH STORES. or persons, firm or corporation shall, on or before the said first day of June annually before taking out said license, file with the said Clerk of the Peace a true statement of the aggregate cost value of all the goods, wares, merchandise, prod...we or other property which such personal representa-tive or agent, as aforesaid, shall have received for sale or distribution in said business and occupation during the year immediately preceding the date of taking out said license. The said statement shall be verified by the oath or affirma- Oath made to tion of such personal representative or agent, or if such statement personal representative or agent be a corporation, by the President thereof, the said oath or affirmation to be taken before any person who, by the laws of this State, is duly authorized to administer the same, that such aggregate cost value does not exceed the sum named; and every such indi-vidual, association of persons, firm or corporation, the ag-gregate of the cost value of whose goods, wares, merchan-dise, produce or other property received for sale or distribu-tion as aforesaid, shall exceed the sum of five thousand dol-lars, shall pay to the said Clerk of the Peace for the use of the State, in addition to the above named sum of ten dol- Rate lars the sum of ten cents for each one hundred dollars of said aggregate cost value in excess of the aforesaid sum of five thousand dollars. Every individual, association of persons, firm or corpora- oPiftienecitPotokeep tion having its principal place of business without this State:Lcouurrite. for but maintaining within this State branch stores, warehouses 1"8Pecti°" or distributing depots for the sale or distribution of prod-ucts, goods, wares and merchandise, by and through the personal representative or agent of such individual, asso-cation of persons, firm or corporation, or otherwise, shall be required from and after the approval of this Act to keep a true, accurate and correct account of all goods sold or dis-tributed in such branch stores, warehouses or distributing depots and such record shall be at all times *upon to the inspection of the Collector of State Revenue. This record shall show the name of the party to whom such goods are sold or distributed, the date of such sale or distribution, the 32 LAWS OF DELAWARE. BRANCH STORES. quantity, kind and purchase price thereof, the date of the delivery and the name of the purchaser. The license shall authorize the person therein named to Provisions engage in the business and occupation aforesaid only at one of License place and only for one year from the first day of June. In case any individual, association of persons, firm or corpora-tion desires to engage in, follow and carry on the said busi-ness and occupation, he, she, it, or they not having .been en-gaged in said business and occupation during the year im-mediately preceding, he, she, it or they shall, before com-mencing said business and occupation, take out a merchant's fractional license which shall be valid until the first day of June thence next ensuing, first paying to the said Clerk of the Peace for the use of the State, such proportion of the sum of ten dollars as the time covered by said fractional license bears to twelve months, but not less than five dollars and at the expiration of said license, the holder thereof shall obtain an annual license upon fulfilling the conditions fol-lowing, that is to say : such individual, association of per-sons, firm or corporation, shall on or before the day of the expiration of the first mentioned license file with the said Clerk of the Peace a true statement, verified as aforesaid, of the aggregate cost value of all the produce, merchandise, goods, wares and property which shall have been received for sale or distribution in said business and occupation dur-ing the period covered by said first mentioned license, and shall pay the said Clerk of the Peace for the use of the State, at the time of the taking out of the first annual license following said merchant's fractional license, a tax for said fractional period amounting to ten cents for each one hun-dred dollars of the aggregate cost value aforesaid in excess of five thousand dollars, as set forth in the said statement covering the period of said fractional license, the sum of ten dollars, and a further tax for said annual license rated in the proportion which the time covered by the fractional license bears to the twelve months covered by said first annual license. The license shall authorize the person therein named to engage in the business and occupation aforesaid only at one place and only for one year from the LAWS OF DELAWARE. 33 BRANCH STORES'. first day of June. If any individual, association of persons, Penalty firm or corporation shall engage in, prosecute, follow or carry on, within the limits of this State, the said business and occupation without obtaining at the times above men-tioned, a proper license therefor, and without paying the tax aforesaid, or shall fail to keep a true, accurate and correct account of all goods, wares and merchandise sold or distributed, and keep said record open at all times to the inspection of the Collector of State Revenue as hereinbefore provided, he, she, it 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 cor-poration, and the personal representative or agent of any such individual, association of persons, firm or corporation, or any person who shall be for the time being in charge of any such branch store, warehouse or distributing depot, or if such personal representative, agent, or person in charge of such branch store, warehouse or distributing depot shall be a corporation, any officer or director of such corporation, for every such offense shall be deemed guilty of a misde-meanor, and upon conviction thereof, besides being liable for the payment of the tax, shall be fined not exceeding five hundred dollars. Approved April 16, A. D. 1917. 2 R egist rat ion of motor vehicles "234. Sec. 197. Every resident of this State, who is the owner of a motor vehicle and every non-resident as pro-vided in Sections 197 to 217, of this Chapter, shall, annually apply to the Secretary of State for the registration of said motor vehicles. The application shall be made upon blanks provided for the purpose by the Secretary of State and shall contain the name, place or residence and correct post office address of the owner with a brief description of the motor vehicle stating the name of the maker, the manufacturer's number, the character of motor power and the rated horse power of such motor vehicle, the weight of said motor vehicle and, if its use is for pleasure or for the chief pur-pose of carrying persons, the maximum number of persons it is provided to carry, if, its use is for business or the carriage of property, the application shall state the maxi-mum load capacity of such vehicle, if the vehicle is con-vertible from the one use to the other use, the maximum number of persons it is provided to carry, and the maximum load capacity shall be stated. The weight of a motor vehicle to be stated in the application shall be the actual weight of 34 LAWS OF DELAWARE. MOTOR VEHICLES. CHAPTER 14. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend 234 Section 197 of Chapter 6 of the Revised Code of Delaware in relation to the Fees to be paid for the Registration of Motor Vehicles, Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: 214. Sleec.d 107 Section 1. That 234 Section 197 of Chapter 6 of the re pen Revised Code of Delaware be and the same is hereby re-pealed and in lieu thereof the following is hereby enacted and substituted : LAWS OF DELAWARE. 35 MOTOR VEHICLES. the vehicle with the ordinary and usual accessories with which such vehicle is equipped and offered for sale by the manufacturers thereof as a complete vehicle of its type or kind. The application shall be signed by the owner, and shall be verified' by his oath or affirmation. If such owner is a Oath to application corporation, the application shall be signed and verified as aforesaid by the President, Vice-President or Secretary thereof. The fee required for the registration of any motor cycle Fee shall be Five Dollars ($5.00) , and for any other motor vehicle, shall be Two Dollars ($2.00) for every five hundred pounds or fraction thereof of the gross load weight of the vehicle. The gross load weight of a vehicle, the use of which Gross weight, jawneid,s", is for pleasure or for the chief purpose of carrying persons shall be ascertained by multiplying the maximum number of persons the vehicle is provided to carry by one hundred and twenty-five pounds, and adding the result thereby obtained to the weight of the vehicle as specified in the application. The gross load weight of a vehicle, the use of which is for business or the carriage of property shall be ascertained by adding the maximum load capacity of such vehicle to the weight of said vehicle. The fee to be paid for the registra-tion of a convertible vehicle shall be estimated upon that gross load weight, which shall be the greater, whether of the vehicle as a carrier of persons or as a carrier of prop-erty. Upon the receipt of the application and the proper registration fee calculated as aforesaid, the Secretary of State shall register the said motor vehicle in a book to be kept for that purpose and shall issue to the owner a regis-tration certificate; and the Secretary of State, at the expense twtinenta of the State, shall provide two numbered tags for each motor and tags vehicle, excepting motor cycles, containing the registration number, the figures of which shall not be less than four inches in height and the abbreviated name of the State and year. The Secretary of State at the expense of the State, shall provide one numbered tag of flexible metal for motor cycles containing the registration number, the figures of which shall not be less than one and three-eighths inches in height, and the abbreviated name of the State and year, the 36 LAWS OF DELAWARE. MOTOR VEHICLES. Fractional registration figures to run lengthwise (one above the other.) of the number tag, which shall not be shorter than seven inches and two and one-quarter inches in width; the same to be attached to the rear mud guard of the motor cycle, pro-vided however, that non-residents of this Staie shall be entitled to the same exemptions from the provisions of the said last mentioned Sections as is granted to the citizens of this State by the laws of the State in which said non-residents reside. No motor vehicle shall be registered, the gross load weight of which shall exceed twenty-seven thou-sand pounds. If a car is registered on or after the first day of Septem-ber in any year for that year, one-half of the fees above specified shall be charged for such registration. If appli-cation for the registration of any motor vehicle, other than a motor cycle is made on or after the first day of September of any year, only one-half of the above specified fee shall be required by the Secretary of State for the registration of such motor vehicle other than motor cycles for that year. The fees provided for by Sections 197, 199, 200 and 201 of this Chapter shall include all the fees due the Secretary of State upon any license or certificate provided for by said last mentioned Sections. Approved April 9, A. D. 1917. LAWS OF DELAWARE. 37 MOTOR VEHICLES. CHAPTER 15. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6 of the Revised Code of the State of Delaware, in relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That Chapter 6 of the Revised Code of the State of Dela-ware be and the same is hereby amended by the repeal of21.3e5).00Seedc. los 235, Section 198, and the insertion in lieu thereof of the fol-lowing, which shall be styled 235, Section 198. 235, Section 198. No motor vehicle shall be operated upon any public road, street, turnpike or highway unless the num-ber tags are carried conspicuously, one on the front and the Location of other on the rear of the motor vehicle in such manner that t!eteron they may be easily read. They shall be parallel to the axles of the motor vehicle, and shall be rigidly affixed and kept free from oil, grease, dirt or other substance likely to impair their legibility ; and between one hour after sunset and one hour before sunrise, the rear number tags shall be illumi-nated so that the number can be plainly distinguished when the motor vehicle is in use. Provided, that when used upon a motor cycle, the number tag shall be attached so that it may be plainly read from the rear of the said motor cycle ; and provided further that the requirements as to illuminating the rear number tag shall not apply to motor cycles. Not more than one set of number tags shall be displayed upon any motor vehicle, except as provided in Section 197 of this Chapter for non-residents. 38 LAWS OF DELAWARE. MOTOR VEHICLES. No owner or operator of any motor vehicle shall be subject Tags lost or to a fine or arrest when one or both numbered tags 'are miss-missing ing, provided he makes affidavit that the same have been lost or removed without his knowledge or consent, and that he will promptly provide a new tag or tags. Approved April 2, A. D. 1917. LAWS OF DELAWARE. 89 MOTOR VEHICLES. CHAPTER 16. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6, of the Revised Code of the State of Delaware, In relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That Chapter 6 of the Revised Code of the State of Dela-ware be and the same is hereby amended by the repeal of 2313. ISede. 199 236. Section 199, and the insertion in lieu thereof of the rePee e following, which shall be styled 236. Section 199. 236. Section 199. No person, except as provided for non-residents, in Section 197. of this Chapter, shall operate a oyerator's motor vehicle upon the public streets, roads, turnpikes or 'cense highways of this State, unless he has first obtained from the Secretary of State a license. No license shall be issued to nor shall any motor vehicle be operated by any person under sixteen years of age. Application for licenses shall be made Age limit of in writing upon a blank furnished by the Secretary of State operator and shall contain the name of the applicant, his or her place of residence including city or town, street and number, and the post office address, and shall state that he or she is over sixteen years of age and is qualified to operate his motor vehicle. It shall be signed by the applicant's own hand andgogon verified by oath or affirmation. Upon receipt of the applica-tion and a fee of Three Dollars ($3.00) the Secretary of Fee State shall issue to the applicant a license. The license shall contain the licensee's name and the resident and the date and number of the license and shall be carried by the licensee at all times when operating a motor vehicle, pro-vided that in case of a motor cycle the fee shall be One 40 bAWS OF DELAWARE. Exemptions Immediate family MOTOR VEHICLES. Dollar ($1.00) and such license shall only authorize the licensee to operate a motorcycle and no other motor vehicle. All motor vehicles owned by any Fire Engine Company, Fire Department, Police Department, or other Department or Agency of the State, or any County or incorporated City or Town thereof, or by any official of the same, used ex-clusively in the performance of their respective functions or duties, or owned and used by any Hospital in the State, shall be exempt from the payment of all registration or license . fees for State, County or Municipal purposes. The person operating such motor vehicles shall not be required to take out any license for the purpose of operating the same. nFtaomr'sil yL iocpeenrs-e Any person owning one or more motor vehicles may make application to the Secretary of State as herein provided for a "family operator's license" and upon receipt of the ap-plication and a fee of Eight Dollars ($8.00) the Secretary of State shall issue to such applicant a "family operator's license" which shall entitle any member of his or her "im-mediate family" who is over the age of sixteen years and who is otherwise qualified to operate any motor vehicle owned by such applicant, provided, however, that no such "family operator's license" shall be issued until an affidavit has been filed with the Secretary of State from each member of the "immediate family" desiring said license and who shall come within the provisions of this Act, that he or she is qualified to operate such applicant's motor vehicle or vehicles. For the purposes of this Act, the term "immediate family" shall be deemed to cover husband, wife, son, daughter, or other relative or person who lives within the house or domicile of the owner of the motor vehicle as a member of said family and does not include a servant, hired help, or professional operator. Approved April 9, A. D. 1917. MOTOg VEHICLES. CHAPTER 17. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6 of the Revised Code of the State of De/aware, In relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That Chapter 6 of the Revised Code of the State of Dela-ware be and the same is hereby amended by the repeal of 238. See. 201 238, Section 201, and the insertion in lieu thereof of the le""following, which shall be styled 238, Section 201. 238, Section 201. Motor vehicles, operated by manufac-turers or dealers for the purpose of testing, selling, or dem- ffini!ftte-onstrating, shall be exempt from the necessity of individual Val:4:11:1" registration, provided said manufacturer or dealer has takenreg141 rit dons out a license to engage in the business of purchasing and selling produce, goods, wares, and merchandise, and such manufacturer or dealer registers with the Secretary of State, in the "Dealer's Class." The application for such registration shall state the number of cars to be registered, and shall be made upon a blank, provided for the purpose by the said Secretary of State, and shall state the name, business, and the place of business of the applicant, and the number of said license so taken out by him, and shall be verified by oath or affirmation. For each car registered a fee of twenty dollars shall be paid the Secretary of State, Fee who shall issue a certificate of registration for each car registered and provide, at the expense of the State, two pairs of tags for each registration which shall contain num-bers of registration not less than four inches in height, the year and the words "Delaware Dealer." No more than one LAWS OF DELAWARE. 41 42 LAWS OF DELAWARE. Affidavit filed Additional registration MOTOR VEHICLES. motor vehicle may be operated at the same time under the same registration number. Such car shall be operated only by licensed drivers, who shall have authority to operate motor vehicles bearing the said tags for testing or demon-strating purposes or for hire; provided, that the Secretary of State shall not issue a Dealer's License to any person, firm or corporation without an affidavit being first filed stating that such person, firm or corporation is a bona fide dealer in automobiles or motor vehicles, and provided further that such dealer's registration tags shall not be used upon any jitneys, taxicabs or other motor vehicles used for hire. Any such manufacturer or dealer may procure additional registration tags, upon making additional application in the same manner as the aforesaid application was made, and paying an additional fee of Ten Dollars for each additional registration and each additional pair of tags desired. Approved April 19, A. D. 1917. LAWS OF DELAWARE. 43 MOTOR VEHICLES. CHAPTER 18. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6 of the Revised Code of the State of Delaware, in relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That Chapter 6 of the Revised Code of the State of Dela- 203 ware be, and the same is hereby amended by the repeal of 240, Section 203 thereof, and the insertion in lieu thereof the following, which shall be styled 240, Section 203: 240, Section 203. No person having been licensed shall operate a motor vehicle under another license, nor operate an unregistered motor vehicle. No motor vehicle shall be operated under any other number than that of its registra-tion. No motor vehicle whose gross load weight shall ex- Limit of ceed twenty-seven thousand pounds, shall be operated inuelglIt this State by reason of any provision whatever contained in Section 197 of this Chapter. Approved April 9, A, D. 1917. 44 Equipment and uses Lights MOTOR VEHICLES. CHAPTER 19. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6, of the Revised Code of the State of Delaware, in relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by the repeal of 241, Section 204, and the insertion in lieu 241. Sec. 201 repealed thereof of the following to be styled 241, Section 204. 241, Section 204. Every motor vehicle shall be provided when in use with good and sufficient brakes and with a horn, bell or other device which shall be sounded whenever necessary to insure the safety of other users of the highway. Motor vehicles shall, from one hour after sunset until one hour before sunrise, show at least two white lights visible not less than two hundred feet in the direction toward which the motor vehicle is proceeding, and one red light shall be shown visible in the opposite direction, provided, that a motor vehicle shall only be required to show at least one white light visible not less than two hundred feet in the direction toward which the motorcycle is proceeding and one red light shall be shown visible in the opposite direction, provided however, that no person shall be deemed guilty of violating the provisions of this Section if he shows to the satisfaction of the magistrate or Court by and before whom he is tried that the absence of any such light was due to an accident and not to his mere oversight or neglect. Approved April 19, A. D. 1917, LAWS OF DELAWARE. LAWS OF DELAWARE. 45 MOTOR VEHICLES. CHAPTER 20. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6 of the Revised Code of the State of Delaware, in relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That Chapter 6 of the Revised Code of the State of Dela-ware be and the same is hereby amended by the repeal of 247, Section 210, and the insertion in lieu thereof of 2r fp.ea Seede, 210 the following, which shall be styled 247, Section 210. 247, Section 210. All operators of motor vehicles shall, upon request or signal of any Constable or police officer, stop and exhibit their registration certificate or license, and Information shall furnish to any legally constituted authority all infor-in their possession as to the identity of the operator 1hc?turnmotion or owner of any motor vehicle ; provided, however, that no person who shall be without the possession of either of said certificates and unable to produce the same shall be fined under the provisions of this section if he shall at his trial produce a proper registration certificate or license which has been legally issued at a time prior to his arrest. Approved April 2, A. D. 1917. 46 LAWS OF DELAWARE. MOTOR VEHICLES. CHAPTER 21. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6 of the Revised Code of the State of Delaware, in relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of the members elected to each branch concurring therein): Section 1. That Chapter 6 of the Revised Code of the State of Delaware, be and the same is hereby amended by 249. See. 212 adding to 249. Section 212 thereof a new paragraph, as amen(led follows : "All fines and costs collected under the provisions of Sections 212 and 213 of this Chapter, for the violation of Di ibuti any of the provisions of Sections 196 to 217 inclusive, of of fistrnes, eontc. this Chapter, in the limits of any incorporated city or town in this State, shall be paid to the incorporated city or town within which such offense was committed, for the use of said city or town." Approved April 9, A. D. 1917. LAWS OF DELAWARE. MOTOR VEHICLES. CHAPTER 22. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6 of the Revised Code of the State of Delaware, in relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware (two-thirds of the members elected to each branch concurring therein): That Chapter 6 of the Revised Code of the State of Dela-Chap. 0 ware be and the same is hereby amended by adding thereto ainerided the following section to be styled 254b, Section 217b. 254b, Section 217b. Provided that no incorporated city, 204b, sec. town or municipality shall pass or enforce any rule regu-lation or ordinance that will conflict with, be at variance with, or enlarge upon Section 204 or Section 209 of this chapter. Approved April 19, A. D. 1917. 47 48 LAWS OF DELAWARE. MOTOR VEHICLES. CHAPTER 23. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6 of the Revised Code of the State of Delaware In relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of the members elected to each branch concurring therein): Chap. a That Chapter 6 of the Revised Code of the State of Dela-amended ware be and the same is hereby amended by adding thereto the following section, to be styled 254e, Section 217e. 25M, See. 254e, Section 217e. Any motor vehicle that has been 217e added registered under the provisions of this chapter shall be ex- Exempt from empt from taxation as personal property for county, city vertain taxes or school purposes. Provided, however, that this Section shall not apply to any assessment made or taxes levied dur-ing the year 1917. Approved April 24, A. D. 1917. 254-G, Section 217-G. That no operator of a motor ve-Zr,1-.G17.0 hide, while operating the same upon any of the public roads, streets, lanes or alleys within the limits of this State, shall use any head-light on such motor vehicle, unless pi !ion of such head-light be properly covered, coated, dimmed, or de- guts I fleeted so that it will not blind or dazzle other users of the roads, streets, lanes or alleys, or make it unsafe for them to ride, drive or walk thereon, and any person violating this provision shall be deemed guilty of a common nuisance and upon conviction before any Justice of the Peace of this State or the Municipal Court of the City of Wilmington pommy be subject to a fine of not less than One Dallar ($1.00) or not more than Five Dollars ($5.00) for the first offense, and to a fine of not less than Five Dollars ($5.00) or not more LAWS OF DELAWARE. 49 MOTOR VEHICLES. CHAPTER 24. STATE REVENUE. MOTOR VEHICLES. AN ACT to Amend Chapter 6 of the 'Revised Code of the State of Delaware, in relation to Motor Vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of the members elected to each branch concurring therein): That Chapter 6 of the Revised Code of the State of Dela-,ctnel,),41 ware be and the same is hereby amended by adding thereto the following new sections : 254-G, Section 217-G. 254-H, Section 217-H. 254-I, Section 217-I. 254-J, Section 217-J. 50 LAWS OF DELAWARE. 254-H, Sec. 217-H Responsibil-ity of operator 25,1-J See. 17-J. MOTOR VEHICLES. than Twenty-five Dollars ($25.00) for the second or each subsequent offense. 254-H, Section 217-H. That for the purpose of making this Act fully effective, the owner of any motor vehicle operated contrary to the provision hereof shall be deemed prima facie the operator thereof and be held responsible for any such violation, unless he shall furnish upon demand of the proper authorities such information as will lead to the apprehension of the actual operator of said motor vehicle. Sec. 217-I 254-1, Section 217-1. The use of any electric head-light will be permitted where the glass in front of the same is Lights so covered or coated as to prevent glare when looking permitted through the glass from the front, or equipped with such devices or methods of dimming lights as will not blind or dazzle other users of the roads, streets, lanes or alleys of this State, or make it unsafe for them to ride, drive or walk thereon. 254-J, Section 217-J. Any operator of a motor vehicle making an honest attempt to carry out the provisions of this Act, although such attempt may not entirely conform to the provisions hereof, shall not be deemed guilty of a violation of this Act for the first offense, but if any such operator of a motor vehicle shall be ordered by any peace officer to properly cover, shade, deflect, dim or lower his head-light in conformity with the provisions of this Act and shall refuse or fail to do so after said orders or warning, he shall be deemed guilty of a violation of the provisions herein contained, and be subject to the penalty prescribed in Section 217-G. Approved April 20, A. D. 1917. LAWS OF DELAWARE. 51 BOARD OF ASSESSMENT. CHAPTER 25. STATE REVENUE. BOARD OF ASSESSMENT. AN ACT to Amend Chapter 6, of the Revised Code of the State of Delaware, by providing for the appointment of one person in each Representative District to annually report the names of persons, firms and corporations required by law to pay an annual license fee to said County. Be it enacted by the Senate and House of Representatives of the State of Delaware in Genera/ Assembly met: Section 1. That 274. Sec. 237, of Chapter 6 of the Re- 274. See. 237 vised Code, be and the same is hereby amended by striking amended out all of said Sec. 237, so far as it may affect Sussex County, and inserting in lieu thereof the following, to be known as 274 A. Sec 237 A: "274 A. Sec. 237 A. The Board of Assessment of Sus- Boardof ast-sex County shall annually, in the month of March, ap-nivsgelfo.tto point some suitable person in every Representative District nersonm foro of Sussex County, to make out a list of the wholesale and State License of the retail dealers in goods, wares and merchandise, pro-duce or any property whatsoever; of vendors of goods, wares and merchandise by sample ; of vendors of goods, wares and merchandise, as described in Section 162 of this Chapter ; of maintainers of branch stores, warehouses or distributing depots, as described in Section 192 of this Chapter ; of dealers in deadly weapons ; of manufacturers ; of keepers of eating-houses, keepers or travelers of stallions or jacks for the use of mares, auctioneers, brokers, private bankers, real estate agents, conveyancers, photographers, dentists, physi-cians, osteopaths, attorneys-at-law, jugglers, practitioners of optometry, veterinarians, operators of dyeing or scouring establishments, operators of steam or electric or steam and 52 LAWS OF DELAWARE. BOARD OF ASSESSMENT. electric laundries, conductors of mercantile agencies, keepers, maintainers or exhibitors of bi-and tri-cycle rail-ways, haunted swings, revolving swings, and razzle-dazzles, keepers, conductors or operators of pool tables, billiard tables, shuffile-boards, and bowling alleys for the use of the public, or to which the public have access, in Sussex County, and conductors or exhibitors of any circus, theatre, opera, show, moving picture theatre, amusement park, merry-go-round, toboggan slide, switch-back, shoot-the-shoots, ferris wheel, scenic railway or other place of amusement, and all other persons, firms and corporations who should procure a State license to carry on their business in his Hundred or District, particularly specifying each class, and by the fat to be first day of June, shall deliver the same to the Clerk of the delivered by June Ist Peace of his County, attested by his oath or affirrmation, which said list shall be filed of record by the said Clerk of the Peace. In all cases where there is more than one person engaged in any of the foregoing occupations as partners, he shall give the name of each of the individuals composing the firm or partnership, and in every case return the Christ-ian name of the respective party or parties. He shall also ascertain the post-office address and street and number, if any, of the party or parties so doing business, which he shall return with the name of the firm, corporation or indi- ServleeH to ho vidual, so returned by him on the list aforesaid. Every such paid for bY State Trens- reporter shall be paid for such services by the State Treas-urer urer the sum of ten cents for each and every name appearing upon said list ; said sum shall be paid to the reporters as aforesaid by the State Treasurer during the month of Sep-tember in the year that said lists are delivered to the Clerks of the Peace as aforesaid; every reporter shall render to the State Treasurer during the month of August a bill showing the number of names appearing on said lists de-livered to the Clerks of the Peace as aforesaid ; but no such bill shall be paid by the State Treasurer until the same is certified to as being correct by the Clerk of the Peace of the County ; and every reporter, who shall fail to make out and deliver to the Clerk of the Peace of the County a list as aforesaid shall be guilty of a misdemeanor, and upon con-viction thereof shall be fined or imprisoned, or both, at the LAWS OF DELAWARE. 53 BOARD OF ASSESSMENT. discretion of the Court. It shall be the duty of the Clerks of triC 01 I 111: the Peace of the several Counties in this State, to compare (1:teillec: u n the said lists so returned to them by said reporters, with the ties lists of the persons, firms or corporations which shall have taken out a license by that time, ten days prior to the then next term of the Court of General Sessions in their County, and make therefrom a list for each Hundred and District of the persons, firms and corporations which shall have failed to take out a license for the occupation in which he, they or it may have been reported engaged, and deliver said last mentioned lists, with the name of the reporter duly certified, to the Attorney-General, two days before the then next term of the Court of General Sessions in such County. The Clerks of the Peace shall not, after the making and delivery of the aforesaid lists to the Attorney-General, issue a license to any person, firms or corporation whose name appears on said lists, without an order from the Attorney-General, un-til after the discharge of the Grand Jury at the said term of the said Court of General Sessions. In the event of any person or persons or corporation being indicted, which shall have a license for the transaction of the business for which such person or corporation may be indicted, and his, her or its name shall appear on the lists so as aforesaid required to be certified to the Attorney-General by the Clerk of the Peace, the costs upon such indictment shall be paid by the Clerk of the Peace of the County in which such indictment has been found. Before the Clerk of the Peace shall deliver to the At-torney- General the list required by this Section, he shall Notice given of fiiiIi re to forward through the post-Office, a written or printed notice litet soeu t addressed to the person or persons or corporation so hav-ing failed to take out a license for the occupation in which he, they or it are reported to be engaged, setting forth that he, they or it have failed to take out a license for the occu-pation in which he, they or it are reported engaged, and that, unless such license is taken out within the term of ten days from the date of the notice, he, they or it will be subject to an indictment at the ensuing term of Court; said notice shall state where said licenses can be procured. If 54 LAWS OF DELAWARE. Fee for Notice BOARD OF ASSESSMENT. the person or persons or corporations so notified as afore-said, shall, within ten days from the date of forwarding such written or printed notice, take out a license for the occupa-tion in which he, they or it may have been reported engaged, then it shall be the duty of the Clerk of the Peace to strike the name of him, them, or it from the said list. The Clerk of the Peace shall receive from the person or persons or corporation notified fifty cents for each notice sent as afore-said, which shall be paid at the time of taking out such license, and no other costs than said sum shall be charged, and shall keep a record of the names of the persons, firms or corporations to which such notice may be sent, the dates on which said notices have been placed in the post-office, and the post-offices to which said notices have been mailed. No person or corporation, whose name may have been returned by the said reporter on the list aforesaid directed to be made by this Section, shall be indicted by the Attorney- General unless the provisions of this Section shall have been complied with, and the notices sent as directed." Approved March 22, A. D. 1917. LAWS OF DELAWARE. INCOME TAX. CHAPTER 26. STATE REVENUE. INCOME TAX. AN ACT to Amend Chapter 6 of the Revised Code of the State of Delaware, by providing for an Income Tax. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 6 of the Revised Code of the atigd State of Delaware be and the same is hereby amended bY adding thereto the following, to be known as "STATE REVE-thereto NUE ARTICLE 31. Income Tax 281 A. Sec. 245, 281 B. Sec. 246, 281 C. Sec. 247, 281 D. Sec. 248, 281 E. Sec. 249, 281 F. Sec. 250, 281 G. Sec. 251, 281 H. Sec. 252, 281 I. Sec. 253, 281 J. Sec. 254, 281 K. Sec. 255, 281 L. Sec. 256, 281 M. Sec. 257, 281 N. Sec. 258, 281 0. Sec. 259, 281 P. Sec. 260, 281 Q. Sec. 261, 281 R. Sec. 262, and 281 S. Sec. 263." STATE REVENUEARTICLE 31. Income Tax. 281 A. Sec. 245. As used in this Article, the following f?infinttlonot, words and phrases are defined as follows :The phrase "in- nnd "Taxable" come tax" means the tax imposed by 281 B. Sec. 246 hereof; the word "Taxable" means a natural person who is a citizen or resident of the State of Delaware ; the phrase "net income" means the aggregate of all gains, profits, athiTecsoins salaries, wages, compensation for personal service of what-ever kind and in whatever form paid, income derived from professions, vocations, business, trade, commerce, sales or dealings in real or personal property growing out of the ownership or use of or interest in such property, also from 55 by new 56 LAWS OF DELAWARE. Not ice to Ta xable Tax of one per cent. on Income INCOME TAX. interest, dividends, securities, or the transaction of any busi-ness carried on for gain or profit, or gains or profits and income derived and actually received into possession by a taxable from any source whatever, and also the share of the profits of any taxable in a co-partnership whether such profits have been divided or otherwise, less the aggregate of all such exemptions and deductions as are hereinafter Proviso allowed; provided, that for the purpose of ascertaining the gain or loss, resulting from the sale or other disposition of property, acquired before January first, nineteen hundred and seventeen, the fair market price of value of such prop-erty as of said date shall be the basis for determining the amount of such gain or loss ; and also, provided, that in determining the taxable's share of the profits of a co-partnership, the said co-partnership shall be allowed all the deductions mentioned in 281 D. Sec. 248 hereof, and also interest upon the obligations of a State or any political sub-divisions thereof or upon the obligations of the United States or its possessions, and also rentals of real estate and gains or profits derived from agricultural operations ; the Dividends word "dividends" means any distribution made by a cor-poration, joint stock company or association out of its earn-ings or profits accrued since January first, nineteen hundred and seventeen, and paid to its shareholders, whether in cash or property. Any notice or notification required to be given or pro-vided for, by this Article of the Code shall be a written notice contained in a sealed envelope addressed to the taxable at his usual place of abode and deposited in the United States mails. 281 B. Sec. 246. There shall be levied, assessed, col-lected and paid annually upon the entire net income received in the preceding calendar year from all sources by every taxable a tax of one per centum upon such income, beginning with the net income received by every taxable for the cal-endar year nineteen hundred and seventeen. 281 C. Sec. 247. The following income shall be exempt from income tax : LAWS OF DELAWARE. 57 INCOME TAX. The proceeds of life insurance policies paid to individual Exemptions beneficiaries upon the death of the insured; the amount re-ceived by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon the surrender of the contract ; the value of property acquired by gift, bequest, devise or descent; interest upon the obligations of a State or any political sub-division thereof or upon the obligations of the United States or its possessions ; the salary of the present Governor during the term for which he has been elected and the compensation of other public officers of this State, now in office, during their present terms of office re-spectively; rentals of real estate and gains or profits derived from agricultural operations; and the sum of One Thousand Dollars out of the income of each taxable. 281 D. Sec. 248. In computing net income, the follow-ing deductions shall be allowed : First. The necessary expenses actually paid by the tax- itl,\I.collons able in carrying on any business or trade, not including personal, living, or family expenses, and not including ex-penses of agricultural operations ; Agricultural operations Second. All interest paid by the taxable within the year Interest on indebedness on his indebtedness; Third. Taxes paid by the taxable within the year imposed Taxef by the authority of the United States, or its territories, or authority by possessions, or any foreign country, or under the authority his. of any state, county, school district, muncipality, or other s on of State taxing sub-division of any State; Fourth. Losses actually sustained by the taxable during Losses the year, incurred in his business or trade, or other dealings, or arising from fires, storms, shipwreck, or other casualty, and from theft, when such losses are not compensated for by insurance or otherwise, not including losses resulting from agricultural operations; 58 LAWS OF DELAWARE. 281 E. Sec. 249. The tax shall be computed upon the net income, of each taxable subject thereto, received in each preceding calendar year ending December thirty-first. Returns On or before the first day of March, nineteen hundred and made. when eighteen, and the first day of March in each year there-after, a true and accurate return under oath shall be made by each taxable, except as hereinafter provided, having a One sand Thou- Dollars gross income of One Thousand Dollars or over, for the pre-or over ceding calendar year, to the State Treasurer, in such form Form of as he shall prescribe, setting forth specifically the gross Returns amount of income from all separate sources and from the total thereof deducting the aggregate of all exemptions and deductions herein authorized ; provided, that the said return Exetnptions may be made by an agent when by reason of illness or ab- from illness or abnence sence the person liable for said return is unable to make and render the same, the agent assuming the responsibility Penalties of making the return and incurring penalties provided for erroneous, false, or fraudulent return. Returns to by Returns of the income of infants, idiots and insane per- be made Guardian sons shall be made by their guardians, trustees, or other persons having charge of their estates and the collection of their income. Such fiduciary shall make oath that he has sufficient knowledge of the affairs of the taxable, for whom he makes a return, to enable him to make such return and that the same is, to the best of his knowledge and belief, true and corred, and such fiduciary shall assume the re-sponsibility of making the return and incur the penalties provided for erroneous, false, or fraudulent return. Where there are joint fiduciaries, any one of them may make the return. Assessments 281 F. Sec. 250. All assessments shall be made by the by State Treasurer State Treasurer and all taxables shall be notified of the INCOME TAX. Debts due Fifth. Debts due to the taxable actually ascertained to be worthless and charged off within the year; Sixth. A reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade of the taxable. Wear end tear How computed LAWS OF DELAWARE. 59 INCOME TAX. amount for which they are respectively liable on or before the first day of June of each successive year and said nWo lefine d amount shall be paid to the State Treasurer on or before When paid the fifteenth day of June following; except in cases of re-fusal or neglect to make the return herein provided for and in cases of erroneous, false or fraudulent returns, in which cases the State Treasurer shall, upon the discovery thereof, at any time within three years after such return is due, or has been made, make a return for the taxable upon information obtained as herein provided for, or require the necessary corrections to be made, and the State Treas-urer shall thereupon make an assessment thereon which shall be paid by such taxable or taxables immediately upon notification of the amount thereof; and to any sum or sums Five per due and unpaid after the fifteenth day of June in any year, or for ten days after the above mentioned notification there paid shall be added the sum of five per cent. on the amount of Interest tax unpaid and interest at the rate of one per centum per lidded month upon said tax from the time the same became due, which said time shall be either the said fifteenth day of June or the date of the expiration of ten days after such notification. 281 G. Sec. 251. The State Treasurer shall be, and he Ivor Tax hereby is, authorized to appoint a special clerk to be known or as the Income Tax Clerk, whose duty it shall be, under the direction of the State Treasurer, to perform all the duties Duties that shall devolve upon the State Treasurer by reason of this Article of the Code, and, under the direction of the State Treasurer, he shall perform all the work, labor and services that shall be necessary to the effective execution of the provisions of this Article. The said Income Tax Clerk shall hold office at the will of the State Treasurer, Term of and shall receive as salary the sum of Fifteen Hundred °me° Dollars per year, payable monthly on the first day of each Salary month in equal installments of One Hundred and Twenty-five Dollars each. 281 H. Sec. 252. It shall be the duty of the Collector Isinties of of State Revenue, appointed under 275. Sec. 238 of thiseil:nue Code, in addition to other duties imposed upon him by law, Collector Powers If State Revenue (*.Hector les In format Ion must lie furnished INCOME TAX. when requested by the State Treasurer, to proceed through-out every part of the State, and, in conjunction with the performance of his other duties imposed by law, to inquire after and concerning all persons within the State who are liable to pay income tax, and it shall also be his duty, upon. the request of the State Treasurer, to investigate returns made by taxables under the provisions of this Article, to in-vestigate taxables who have refused or neglected to make such returns, to collect evidence concerning the truth or falsity of returns which have been made, or the fraudulent character thereof, and to report all evidence thus collected and all information obtained from such investigations to the State Treasurer. In making such investigations the said Collector of State Revenue shall be, and he hereby is, authorized and em-powered to demand and require any taxable so being investi-gated to produce for the inspection of said Collector of State Revenue all books, documents, entries or papers of the tax-able containing any information whatsoever respecting his income, from whatever source derived, and any such tax-able refusing to permit an inspection of any such books, documents, entries or papers, by the said Collector of State Revenue, shall be guilty of a misdemeanor and upon con-viction thereof shall be punishable by a fine not exceeding Five Hundred Dollars or by imprisonment not exceeding six months, or both, in the discretion of the Court. It shall be the duty of all persons, corporations, joint stock companies or associations, and of all officers, or em-ployes of such corporations, joint stock companies or asso-ciations, upon the request of the said Collector of State Revenue, to furnish to the said Collector any information, which any such person, corporation, joint stock company or association, or officer or employe thereof, may have or may control, touching the income of any taxable, and to produce and exhibit to such Collector any books, documents, entries or papers, within his, her, its or their possession or control, containing any such information ; and any refusal or willful neglect to furnish any such information or to produce and Li 60 LAWS OF DELAWARE. LAWS OF DELAWARE. 61 INCOME TAX. exhibit any such books, documents, entries or papers, shall be deemed to be a misdemeanor, and any person convicted thereof shall be punished by a fine not 'exceeding Five Hun- Fi"e. dred Dollars or by imprisonment not exceeding six months, or both, in the discretion of the Court. 281 I. Sec. 253. Upon request of the State Treasurertt ;110F°1- the Governor shall be, and he hereby is, authorized to ap- 7,ton,!ee, point an officer, who shall be known by the title of Special Collector of State Revenue, who shall hold office at the will glee ernl of of the State Treasurer, and who shall receive a salary of S111110' Twelve Hundred Dollars per year, payable monthly on the first day of each month, in equal installments of One Hun-dred Dollars each, and for whose use a contingent fund is hereby created and fixed at the sum of Six Hundred Dollars per annum, which shall be paid out of the State Treasury in the manner now provided by law for the paying out of the State Treasury of other contingent funds. It shall be the duty of the said Special Collector of State Revenue, act- Dot les ing under the direction of the State Treasurer, to do all such things as are prescribed and directed to be done under 281 H. Sec. 252 hereof, by the Collector of State Revenue. He shall have the same powers in all matters relating to the income tax as are hereinabove given to the said Collector of State Revenue and all taxables refusing to permit an inspection by him of any such books, documents, entries or papers as are referred to in 281 H. Sec. 252 hereof shall be subject to the same penalties as are therein prescribed. The said Special Collector of State Revenue is hereby . iq,!(;11!11 ef,:(1)11- constituted a special constable and, as such, he shall have :1,1,1111,!i:;!stilii. and possess all the powers that are possessed by county con- Powers stables under the laws of this State. 281 J. Sec. 254. The State Treasurer shall diligently Iiitkot of 'I rt sorer enforce all the provisions of this Article of the Code and (111:11.1p_ clog if he has reason to believe that any taxable has failed, re-fused or neglected to make a return as required hereby, or has made an erroneous, fraudulent or false return, he shall be, and Ile hereby is, authorized to summon such taxable to In 62 LAWS OF DELAWARE. Power to administer oaths Refusal of Taxable to comply Penalty INCOME TAX. appear before him, or before the Income Tax Clerk, at some place fixed in said summons and within this State, for the purpose of examination, at which time and place, or any adjournment thereof, such taxable may be required to pro-duce, for the inspection of the State Treasurer or the Income Tax Clerk, all his books, documents, entries or papers con-taining any information whatsoever respecting his income, including the books of any co-partnership of which he may be a member. Such examination of a taxable shall be under oath or affirmation and both the State Treasurer and the Income Tax Clerk are hereby authorized to administer oaths or affirmations to taxables for the purpose of such an exami-nation. Any taxable who shall refuse or willfully neglect to obey any such summons ; or who shall refuse to answer any question that may be asked him by the State Treasurer or the Income Tax Clerk relating to his income, unless such answer would tend to incriminate him ; or who shall refuse or willfully neglect to produce, for the inspection herein mentioned, all the books, documents, entries and papers herein mentioned, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable in the man-ner prescribed in 281 H. Sec. 252 hereof; and such tax-able who shall knowingly swear falsely at any such examina-tion shall be deemed guilty of perjury and upon conviction thereof shall be punished in the manner prescribed for that offense by the,laws of this State. 281 K. Sec. 255. Any taxable who shall make a false return under this Article of the Code shall be deemed guilty False returns of perjury and upon conviction thereof shall be punished in the manner prescribed for that offense by the laws of this State. Any taxable who shall refuse or wilfully neglect to make a return as required by 281 E. Sec. 249 hereof shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding Five Hun-dred Dollars, or by imprisonment not exceeding six months, Proviso or both, in the discretion of the Court; Provided, however, that in any case or refusal or wilful neglect by a taxable to LAWS OF DELAWARE. 63 INCOME TAX. make a return, as aforesaid, the State Treasurer shall be, and he hereby is, authorized and empowered, with the ap-proval of the Attorney-General, at any time before trial, to compromise the charge of such refusal or wilful neglect by permitting the taxable to make a return and to pay such tax as shall be then assessed, together with a specific penalty, in lieu of prosecution, of not less than the sum of Five Dollars, and any costs, that may have been then incurred. 281 L. Sec. 256. If any taxable liable to pay income gengs'gr_ tax neglects or refuses to pay the same after notice of his 'enoeigsbnien assessment the amount of such assessment shall be a lien in favor of the State of Delaware from the time of such notice until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to property belonging to such taxable within the State of Delaware. 281 M. Sec. 257. If any taxable liable to pay income tax neglects or refuses to pay the same after it is due, the State Treasurer is hereby authorized, and it is hereby ex-pressly made his duty, to bring suit, in the name of the State of Delaware, against such taxable to recover the True amount of the tax together with all interest, penalties and costs that may accrue in addition thereto, by an action of debt, in any court having jurisdiction of the amount in-volved, and it shall be sufficient, for the purpose of estab-lishing the claim of the plaintiff, to prove the assessment of the tax and the facts and circumstances connected with making the same. Upon the recovery of judgment in any such suit it shall be the duty of the State Treasurer forth-with to utilize the most expeditious means provided by law for the collection of the amount of the judgment so re-covered; and it is hereby expressly provided that no prop-erty, wages, salaries or other income of any taxable shall be exempt from execution or attachment process issued upon, or for the collection of, any such judgment. 281 N. Sec. 258. It shall be the duty of the State Treasurer to whom any payment of income tax is made be 64 LAWS OF DELAWARE. INCOME TAX. under the provisions of this Article to give to the taxable making such payment a full written or printed receipt, ex-pressing the amount paid and the particular account for which such payment was made. All payments of income tax for infants, idiots and insane persons shall be made by Guardians their guardian, trustees or other persons having charge of and Trustees psahyamll emnta ke their estate and the collection of the income thereof, and all such fiduciaries shall have credit for the amount of such payments against the beneficiary in any accounting which they make as such fiduciaries, and receipts for such pay-ments from the State Treasurer shall be sufficient vouchers to entitle such fiduciaries to such credit. 281 0. Sec. 259. It shall be unlawful for the State Treasurer, Income Tax Clerk, Collector of State Revenue, Unlatalswful for Special Collector of State Revenue, or any other clerk, agent, °Me to divulge officer or employee of the State of Delaware to divulge or to make known, in any manner whatever not provided by law, to any person other than the Governor, the Attorney- General and his deputies, or the General Assembly or any Committee of either House thereof, the amount or source of income, profits, losses, expenditures, or any detail thereof, set forth or disclosed in any income return made under the provisions of this Article, or to permit any income return or copy thereof or any book containing any abstract or parts thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any such income return ; and any offense against the foregoing provisions of this Section shall be a misdemeanor, and any person convicted thereof shall be punished by a fine not Penalty exceeding One Thousand Dollars or by imprisonment not exceeding one year, or both, in the discretion of the Court; and if the offender be an officer of the State of Delaware he shall be removed from office under the provisions of Sec-tion 6 of Article 15 of the Constitution, the said misde-meanor being hereby expressly declared to constitute mis-behavior in office within the contemplation of said Section LAWS OF DELAWARE. 65 INCOME TAX. 6, and if the offender be an employe of the State of Dela-ware he shall be forthwith discharged from such employ-ment. 281 P. Sec. 260. A contingent fund is hereby created for the use of the State Treasurer in carrying into effect zningent and executing the provisions of this Article of the Code, and the amount of said fund is hereby fixed at the sum of Three Thousand Dollars per annum, which shall be paid out of the State Terasury in the manner now provided by law for the paying out of the State Treasury of other contingent funds. 281 Q. Sec. 261. It shall be the duty of the Attorney- General to give counsel, advice and legal assistance to the assistance State Treasurer, the Income Tax Clerk, the Collector of State Revenue or the Special Collector of State Revenue rela-tive to any of the duties imposed upon them, or any of them, by the provisions of this Article of the Code. 281 R. Sec. 262. If any clause, sentence, paragraph, or part of this Article of the Code shall for any reason be adjudged by any court of competent jurisdiction to be in-valid, such judgment shall not affect, impair, or invalidate the remainder of said Article, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered, unless such judgment of invalidity shall prevent the effective execution of the provisions of said Article, in which event the said Article shall become and be wholly invalid and void. 281 S. Sec. 263. This Act and the Article hereby added to the Code shall take effect immediately upon its approval by the Governor, and all provisions of any act or acts or any other articles, paragraphs, sections or parts of the Code of this State inconsistent with the provisions of this Act are hereby repealed. Approved April 2, A. D. 1917. 3 66 Anticipated State revenues _ LAWS OE DELAWARE. APPROPRIATIONS. CHAPTER 27. STATE REVENUE. APPROPRIATIONS. AN ACT making appropriations for the expenses of the State Govern-ment, other than legislative expenses, for the fiscal year ending on Monday immediately preceding the second Tuesday in January, in the year of our Lord one thousand nine hundred and eighteen, and authorizing the borrowing of money to supply casual deficien-cies of revenue for said fiscal year, and the issuance of nobes or certificates of indebtedness to secure the payment thereof. WHEREAS, the anticipated revenues of the State of Dela-ware for the fiscal year ending on Monday immediately preceding the second Tuesday in January, in the year of our Lord one thousand nine hundred and eighteen, are as follows : Balance on hand at beginning of fiscal year. .8185,214.55 Clerks of the PeaceLicenses and Fees 160,000.00 Insurance and Banking Department 72,000.00 RailroadsState Tax 112,000.00 Interest on Mortgages 11,550.00 Telegraph and Telephone Companies 15,000.00 Express Companies 2,800.00 Department of Secretary of State : Corporations 130,000.00 Civil Commissions 850.00 Automobile Licenses 50,000.00 Fees 35,000.00 Manufacturers of Steam, Gas or Electricity. 1,200.00 Franchise Tax from Corporations 115,000.00 Inheritance Tax 40,000.00 Sales of Laws and Codes 300.00 U. S. Government Appropriation to Colleges. 50,000.00 Section 1. That the several amounts named in this Act, Aggsr°Perrin-the or so much thereof as may be necessary, are hereby ap- expenses of tne propriated and authorized to be paid out of the treasury 1917 State for of this State to the respective public officers of the respective departments and divisions of Government, and for the sev-eral purposes hereinafter specified, for the current fiscal year ending on Monday immediately preceding the second Tuesday of January in the year of our Lord one thousand nine hundred and eighteen ; provided, however, that all parts or porti9ns of the several sums appropriated by this Act, which, on said Monday immediately preceding said second Tuesday of January, A. D. one thousand nine hundred and eighteen, shall not have been paid out of the treasury, shall iti'it,Ireirlodego be returned to the general fund of the treasury. The said NI0Tgiortil'i several sums hereby appropriated are as follows, viz. : Fund EXECUTIVE DEPARTMENT. Governor. For the Governor for salary For the contingent expenses of the Governor's office Lieutenant Governor. $4,000.00 2,000.00 For the Lieutenant Governor for salary as mem-ber of the Board of Pardons $100.00 LAWS OF DELAWARE. APPROPRIATIONS. Dividends from Bank StockNational Bank of Delaware Delaware State HospitalReceipts from Pay Patients, etc. State Board of Pharmacy Board of Game and Fish Commissioners Total Receipts $400.00 12,000.00 400.00 1,500.00 67 $995,214.55 68 LAWS OF DELAWARE. APPROPRIATIONS. Department of the Secretary of State. For the Secretary of State for salary $4,000.00 For the salary of Stenographer and Typewriter for the Governor and Secretary of State. 1,200.00 For the salary of Clerks of the Secretary of State 3,000.00 For the contingent expenses of the office of the Secretary of State 5,000.00 For the official bond of the Secretary of State 50.00 Treasury Department. For the salary of the State Treasurer $3,500.00 For the salary of the Deputy State Treasurer 1,200.00 For the contingent expenses of the office of State Treasurer 600.00 For the official bond of the State Treasurer for two years '1,425.00 For the State Treasurer, Contingent Fund on Income Tax Law 1,000.00 For the State Treasurer, contingent expenses in connection with Compensation Act 1,000.00 Auditor of Accounts. For the salary of the Auditor of Accounts $2,000.00 For the salary of Deputy Auditor of Accounts 1,200.00 For the contingent expenses of the office of Auditor of Accounts 500.00 Department of Insurance and Banking. For the salary of the Insurance Commissioner. $3,500.00 For the salary of Clerk 1,000.00 For the contingent expenses of the Department of Insurance and Banking 1,500.00 LAWS OF DELAWARE. 69 APPROPRIATIONS. For the State Library. For the salary of State Librarian $1,200.00 For the contingent expenses of the office of State Librarian 500.00 For the purchase of new books 500.00 For the repairing of books in the State Library 200.00 State Libran Commission. For the appropriation for regular expenses. . . $3,000.00 For contingent expenses 200.00 Game and Fish Commissioner. For the salary of Chief Game and Fish Warden. $600.00 For enforcing Uniform Fish Law 200.00 Oyster Revenue Collector. For the salary of Oyster Revenue Collector ... $700.00 For the salary of officers and crew of Watch Boat for the protection of oysters 2,340.00 For the contingent expenses of the office of Oyster Revenue Collector 100.00 State Revenue Collector. For the salary of State Revenue Collector For the contingent expenses of the State Reve-nue Collector State's PropertyInsurance and Care of. For the salary of Janitor of the State House. $500.00 For the salary of Assistant Janitor of the State House 400.00 $1,200.00 600.00 70 LAWS OF DELAWARE. APPROPRIATIONS. For the salary of one-night Janitor of the State House $500.00 For heat, light and repairs for State House 2,500.00 For water rent for State House and Armory 112.50 For insurance on all of the State property for the year 1917 3,500.00 Labor Commission of Delaware. For the contingent expenses of the Labor Com-mission of Delaware For the salary of Child Labor Inspector For the salary of the Ten-Hour Law Inspector . Cannery Inspector. For the salary of Cannery Inspector For the contingent expenses of the Cannery in-spector For the expenses of Supervisors of Institutions Automobile Inspectors. For salaries of Automobile Inspectors $900.00 Board of State Supplies. For the printing fund $30,000.00 For the contingent expenses of the Board of State Supplies 100.00 DEPARTMENT OF JUSTICE. Chancellor. For the salary of the Chancellor $5,000.00 For the Chancellor for reporting 200.00 For the salary of Stenographer to the Chan-cellor 1,200.00 $1,000.00 1,800.00 1,000.00 $1,000.00 500.00 100.00 LAWS OF DELAWARE. 71 APPROPRIATIONS. For the contingent expenses of the Court of Chancery $400.00 Chief Justice. For the salary of the Chief Justice $5,000.00 Associate Judges. For the salaries of the Associate Judges $19,200.00 Associate Judge Resident in Kent County. For the Associate Judge Resident in Kent County for reporting $200.00 Court Stenographer. For the salary of the Court Stenographer $2,000.00 For transcripts for the Supreme Court and As-sistant Stenographers 2,500.00 Judicial Reports. For William H. Boyce, for one hundred copies of Boyce's Delaware, Reports, Volume 6 $1,000.00 For Charles M. Curtis for 100 copies of his Re-ports 800.00 Attorney-General. For the salary of the Attorney-General $2,500.00 For the salary of the Deputy Attorney-General for New Castle County 1,500.00 For the salary of Deputy Attorney-General for Kent County 1,000.00 For the salary of Deputy Attorney-General for Sussex County ' 1,000.00 72 LAWS OF DELAWARE. APPROPRIATIONS. For the contingent expenses for the Attorney- General $3,500.00 For salaries of three State Detectives 3,600.00 For the actual expenses in serving requisition papers 500.00 EDUCATION. Commissioner of Education. For the salary of the Commissioner of Education $3,000.00 For the contingent expenses of the Commissioner of Education 300.00 County School Superintendents. For the salaries of three County School Super-intendents $4,800.00 For the contingent expenses of three County School Superintendents 1,500.00 For the annual appropriation to the School Fund 142,000.00 For the interest on bonds of the School Fund . 10,727.10 For the interest on certificates of indebtedness to Delaware College 4,980.00 For the Trustees of Delaware College (United States Government appropriation) 40,000.00 For the Trustees of Delaware College (United States Government appropriation, Smith- Lever Act) 16,824.02 For the Trustees of Delaware College (Chair of History) 2,500.00 For the Trustees of Delaware College for the maintenance of the Summer School for Teach-ers 2,500.00 For the Trustees of Delaware College for the maintenance of said College 14,000.00 LAWS OF DELAWARE. 73 APPROPRIATIONS. For the Trustees of Delaware College for the payment of certain notes with respect to the Women's Affiliated College $30,000.00 For the Trustees of Delaware College for the maintenance of the Women's Affiliated College 32,246.00 For the Trustees of the State College for Colored Students (United States Government Approp-riation) 10,000.00 For the Trustees of the State School for Colored Students, for the improvements of buildings and grounds 8,000.00 For the Trustees of the State College for Colored Students for the holding of Summer Schools. 500.00 For Board for Colored Teachers at Summer School 500.00 For the State Treasurer to carry out the pro-visions of Section 2312. Revised Code, relat-ing to free graded Schools 22,000.00 For the State Treasurer for the payment of ex-penses of White Teachers' Institutes 600.00 For the State Treasurer for the payment of ex-penses of Colored Teachers' Institutes 200.00 For the State Treasurer for the payment of ex-penses of the State Board of Education 2,000.00 For the State Treasurer for the payment of the expenses of the County School Commissions 1,000.00 For the Chairman of the Committee on Travel-ing Libraries of the State Federation of Women's Clubs for the establishment of Traveling Libraries 100.00 For Free Libraries in School Districts 350.00 For the Board and tuition of indigent deaf, dumb, blind and idiotic children 15,000.00 For the special improvement of colored students as provided by law 3,000.00 74 LAWS OF 'DELAWARE. APPROPRIATIONS. Charities and Eleemosynary Institutions. For Delaware State Hospital for over-draft $12,968.22 For the Delaware State Hospital at Farnhurst, general maintenance 90,886.25 For Delaware State Hospital at Farnhurst, New Building 20,000.00 For Delaware State Hospital at Farnhurst (amusement fund) 600.00 For Delaware State Hospital at Farnhurst, Grounds and Buildings 2,300.00 For the Delaware Industrial School for Girls 4,000.00 For St. Michael's Day Nursery and Hospital for Babies 500.00 For the Society for the Prevention of Cruelty to Children 900.00 For the Delaware Commission for the blind 3,000.00 For the Delaware Commission for the blind (for apprentices) 500.00 For the burial of indigent soldiers, sailors and marines 750.00 For the proper observance of Memorial Day... 1,000.00 For the Old Folks' Home at Dover 1,560.00 For the Soldiers' Rest Room at Delaware City 200.00 Preservation and Publication of Historical Records. For the expenses of the Public Archives Com-mission $2,000.00 Improvement of Public Highways. For the improvement of the public highways in New Castle County $10,000.00 For the improvement of the public highways in Kent County 10,000.00 For the improvement of the public highways in Sussex County 10,000.00 LAWS OF DELAWARE. 75 APPROPRIATIONS. For the salary of the State Highway Commis-sioner of New Castle County $1,000.00 Public Health. For the expenses of the State Board of Health.. $2,500.00 For the expenses of the Bureau of Vital Statis-tics 2,000.00 For the Pathological and Bacteriological Labora-tory 4,000.00 For the purchase and distribution of diptheria anti-toxin 500.00 For the State Tuberculosis Commission to de-fray the expenses of the said Commission 20,000.00 For the State Tuberculosis Commission to pro-vide for the care of colored consumptives 10,000.00 For the Medical Council of Delaware 300.00 For the State Board of Pharmacy 250.00 Agriculture. For Delaware College for teaching Agriculture. $5,000.00 For the State Board of Agriculture for the pay-ment of the expenses of said Board 5,000.00 For State Chemist 2,000.00 For the State Live Stock Sanitary Board 5,000.00 For the State Board of Immigration 1,000.00 For the State Board of Agriculture for the en-couraging of the breeding of poultry 300.00 For the Peninsular Horticultural Society 1,000.00 For the Farmers' Institutes and to defray the incidental expenses of holding such institutes. 600.00 For the Delaware Corn Growers' Association 500.00 For Delaware College Experimental Farm 5,000.00 For Sussex County Experimental Work 5,000.00 Public Defense. For the salary of Adjutant General $1,200.00 For the salary of the Clerk to the Adjutant General 600.00 76 LAWS OF DELAWARE. APPROPRIATIONS. For the National Guard of Delaware for the ex-penses of providing uniforms and equipment. $2,500.00 For the National Guard of Delaware for the maintenance thereof 5,000.00 For the National Guard of Delaware for the ex-penses of field practice 8,000.00 Interest on Bonded Indebtedness. For the interest on the issue of 1907, Farmers' Bank, Dover For the interest on the issue of 1907, Farmers' Bank, Wilmington For the interest on the issue of 1907, Farmers' Bank, Wilmington For the interest on the issue of 1909, Farmers' Bank, Wilmington For the interest on the issue of 1897, Philadel-phia National Bank For interest on certificate of indebtedness (sink-ing fund) For Farnhurst, Interest on Bonds For Women's Affiliated College, Interest on Bonds Miscellaneous School Appropriations. $9,200.00 1,600.00 800.00 400.00 7,350.00 800.00 2,400.00 2,500.00 For the Grave of Daniel Rogers $300.00 For the Sussex County School Commission 216.60 For the Frederica School 185.00 For the Millville High School 1,121.20 For Marydel School District 100.00 For Felton School 261.70 For Home for Feeble Minded 10,000.00 For New Castle County Armory 10,000.00 For Milford Armory 7,000.00 For State Armory at Dover 300.00 Section 2. If the estimated revenues of the State of xdneficevve Delaware shall prove to be insufficient for the payment of revenues the several appropriations provided for herein, to provide for casual deficiencies of revenue for said fiscal year, and LAWS OF DELAWARE. APPROPRIATIONS. For the payment of portraits of prominent Dela-wareans for the State House For Delaware College Heating Plant For the portraits of the Governors of Delaware Miscellaneous. For the compensation of Assessors For Delaware College, Special Appropriation For the Delaware State Fair For the Governor's Conference For the Dover Pageant For the Public Lands Commission For the Mothers' Pension Fund For the Townsend School Building For the expenses for Commission on Soldiers' Monument For the Robbins Hose Company Aetna Hose, Hook and Ladder Company For the redemption of State Bonds For Insurance Commissioner for printing and compiling Insurance and Banking Laws Appropriation to meet the provision of the Smith-Hughes Vocational Bill For Ferris Industrial School for repairs For Ferris Industrial School for teaching For the town of Rehoboth For Delaware Industrial School for Girls For Delaware Industrial School for Girls on indebtedness For Delaware Industrial School for Girls on interest Premiums on Bonds for Officers to be paid by State For messenger for Presidential Electors $500.00 11,610.97 700.00 $700.00 2,000.00 2,500.00 150.00 500.00 500.00 5,000.00 3,000.00 200.00 250.00 250.00 20,000.00 1,000.00 15,000.00 6,500.00 1,200.00 5,000.00 7,500.00 5,750.00 1,787.50 250.50 25.00 77 78 LAWS OF DELAWARE. APPROPRIATIONS. in order that the appropriations hereinabove enumerated State Trees- may be promptly paid, the State Treasurer is hereby author-urer to issue Certificates of iZed to issue notes or certificates of indebtedness of the Indebtedness State of Delaware to such an amount as he shall, by and With consent with the consent of the Governor and the Secretary of State of Governor and Secretary deem necessary to meet and to pay any of said appropriations, of State or any part of any of said appropriations, as to which the revenues of the State of Delaware for the fiscal year afore-said may prove to be insufficient, not, however, to exceed the sum of One Hundred Thousand Dollars. The said notes Maximum or certificates of indebtedness shall be in such denomina- amount fixed tions, and have such form as the Governor, the Secretary of State, and the State Treasurer may determine, and shall When be payable at any period not exceeding one year from the payable date of the issuance thereof out of any moneys in the treas-ury of the State not otherwise appropriated. The said Shall be numbered notes or certificates of indebtedness shall be numbered con- Dated secutively, and shall be dated the fifteenth day of November, 1917. The principal of said notes or certificates of indebted- Payable at ness shall be payable at the Farmers' Bank, at Dover, on Farmers' Bank the date of their maturity upon presentation thereat and surrender thereof. Notes signed The said notes or certificates of indebtedness shall be gadi Garittxt ted . signed by the Governor, the Secretary of State, and the State Treasurer for and on behalf of the State, and shall have the great seal of the State of Delaware impressed thereon or affixed thereto. Ctoo mdmispisossioen of Section 3. The Governor, the State Treasurer and the notes Secretary of State shall constitute a Commission to nego-tiate and arrange for the sale or disposition of said notes or certificates of indebtedness. sMaolen eoyf fnroomte s Section 4. That all moneys received by the State Trees-pslhloadll to the urer from the sale of said notes or certificates of indebted-spervoeprraila tatonn- s ness by this Act authorized to be issued, shall be, and the only same are, hereby specially pledged and appropriated to and for the payment of the several appropriations, or any part or portion thereof hereinabove enumerated and set forth, LAWS OF DELAWARE. 79 APPROPRIATIONS. as to which the revenues of the State for the said fiscal year may prove to be insufficient; provided, however, if, for the Proviso payment of said appropriations it shall be necessary to sell said notes or certificates of indebtedness, or any of them, and there shall remain a balance in the hands of the State Treasurer derived from said sale of said notes or certifi-cates of indebtedness, after |
| Date Digital | 2010 |
| CONTENTdm file name | 3033.cpd |
Description
| Title | Laws of the State of Delaware - Volume 29 - Page 1 |
| Creator2 | Delaware General Assembly |
| Type | Text |
| Full Text | LAWS Or THE STATE OF DELAWARE PASSED AT THE NINETY- SIXTH SESSION OF THE GENERAL ASSEMBLY. COMMENCED AND HELD AT DOVER.0n) Tuesday, January 2c1, A. D. 1917 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES THE ONE HUNDREDTH AND FORTY- FIRST VOLUME XXIX CHAS. L. STORY, PRINTER WILMINGTON, DEL. 1917 |
| CONTENTdm file name | 13321.pdfpage |
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