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LAWS
OF THE
STATE OF DELAWARE
PASSED AT THE
One Hundred and Second
Session of the General Assembly
COMMENCED AND HELD AT DOVER
On Tuesday, January ', A. D.' 9 2 9
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDREDTH AND FIFTY- THIRD
VOLUME XXXVI
J. LAURANCE BANKS, INCORPORATED
WILMINGTON, DELAWARE
1929
Object Description
| Rating | |
| Title | Laws of the State of Delaware - Volume 36 |
| Date Original | 1929 |
| Description | Laws of the State of Delaware. Passed At The One Hundred And Second Session Of The General Assembly Commenced And Held At Dover On Tuesday, January, A.D.1929 Volume XXXVI |
| Creator | Delaware |
| Creator2 | Delaware General Assembly |
| Contributors | J. Laurance Banks, Incorporated |
| Publisher | Department of State |
| Type | Text |
| Format | |
| Full Text | LAWS OF THE STATE OF DELAWARE PASSED AT THE One Hundred and Second Session of the General Assembly COMMENCED AND HELD AT DOVER On Tuesday, January ',A.D.' 9 2 9 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES THE ONE HUNDREDTH AND FIFTY-THIRD VOLUME XXXVI J. LAURANCE BANKS, INCORPORATED WILMINGTON, DELAWARE 1929 1 1 1 1 LAWS of DELAWARE TITLE ONE Construction of Statutes CHAPTER 1 AMENDMENT TO CONSTITUTION AN ACT proposing an Amendment to Article Two of the Consti-tution of the State of Delaware authorizing the General Assembly to empower municipal corporations, other than Counties, to adopt Zoning Ordinances. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of each branch thereof concurring therein): Section 1. That Article Two of the Constitution of the State of Delaware be amended by adding at the end thereof a new section to be known as Section 25, as follows : Section 25. The General Assembly may enact laws under which municipalities, other than counties, may adopt zoning ordinances limiting and restricting to specified districts, and regu-lating therein buildings and structures, according to their con-struction, and the nature and extent of their use, and the exercise of such authority shall be deemed to be within the police power of the State. Approved March 19,1929. 3 TITLE TWO Jurisdiction and Property of the State CHAPTER 2 PUBLIC LANDS AN ACT relating to the Public Lands of the State of Delaware and the supervision and control thereof. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. On and after July 1, 1929, the Public Lands of the State of Delaware, as ascertained in regard to location, sur-veyed and plotted under the supervision and direction of the Public Lands Commission, created in accordance with the pro-visions of Chapter 5, Volume 27, Laws of Delaware, shall be under the supervision and control of the State Highway Depart-ment, which Department is hereby authorized and empowered to care for the said Public Lands and all powers given to said Public Lands Commission shall thereafter be exercised by the said Department. Section 2. The State Highway Department is further authorized to survey such of the said Public Lands that may not have been surveyed, plotted and recorded in the office of the Recorder of Deeds in the County in which any such Lands may lie ; to survey and lay off such Public Highways through any such Lands as they may deem advisable and for the public good; to supervise the sale of any material, product or thing which may grow or may be grown upon any such lands ; to divide said Public Lands into tracts of fifty (50) acres, or less ; and to sell such tracts, or any part of any such tracts, as shall be deemed advisable to sell. 4 LAWS OF DELAWARE 5 PUBLIC LANDS Section 3. The State Highway Department is also autho-rized and empowered to construct any road or roads leading to or through any such Public Lands which are under the super-vision and control of the said Department; to make plans and specifications for the construction of such road or roads and to secure bids for the construction of the same ; to enter into con-tract or contracts for the construction of such road or roads as may be deemed wise; and to pay the costs of the plans, specifica-tions and construction work incident to the building of such road or roads out of any monies to the credit of said Department in the State Treasury. Section 4. The State Highway Department, together with the Governor of this State, is hereby authorized and empowered to execute and deliver a good and sufficient deed to any part of said Public Lands of the State of Delaware, and to place upon the sale of such lands a restriction requiring the expenditure by any person or persons purchasing the same of a certain amount of money upon any tract sold to them, or to require any other conditions which the said Department may deem advisable for the public good. Whoever shall purchase any of the said Public Lands under any restrictions or conditions of the said Depart-ment, and shall fail for a period of five (5) years to comply with the restrictions or conditions mentioned in the Deed of Grant from said Department, shall forfeit said Lands to the State of Delaware, and the title to same shall thereafter rest in the State. Section 5. That the State Highway Department may be enabled to carry out the provisions of this Act, all monies kept in the hands of the Public Lands Commission shall be placed in the State Treasury to the credit of the State Highway Depart-ment, and any monies, other than appropriated by the General Assembly, realized from the care and supervision of Public Lands of this State shall be deposited with the State Treasurer for the use of the said State Highway Department in carrying out the provisions of this Act; provided, however, no public money shall be expended under the provisions of this Act on any road or roads leading to or through any Public Lands of this State with pri- 6 LAWS OF DELAWARE vately owned lands abutting thereon unless and until the owners of said abutting lands shall have reached or entered into an agree-ment with the said Highway Department as to whether or not a contribution toward the cost of such road or roads shall be made by said owner of such lands. Section 6. All Acts or parts of Acts inconsistent with this Act are hereby repealed, in so far as the inconsistencies exist. Approved April 18, 1929. PUBLIC LANDS LAWS OF DELAWARE 7 CHAPTER 3 STATE HOUSE AND STATE OFFICES AN ACT to amend Chapter 4 of the Revised Code of the State of Delaware in relation to the State House. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 1 of Chapter 4 of the Revised Code of the State of Delaware, being Section 16 of the Revised Code of 1915, be amended by striking out all of said Section 1 and by inserting in lieu thereof the following: Section 1. On the Second Tuesday of February, 1929, or at such time thereafter as the approval of this Act will permit, and every four years thereafter on the second Tuesday of Febru-ary, the Governor shall appoint a Custodian of the State House, who shall hold office for the term of four years or until a successor is duly appointed and qualified. Before entering upon the duties of this office, the said Custodian shall take the oath of office pre-scribed by the Constitution and give a bond to the State in the sum of Two Thousand Dollars, with sureties approved by the Governor, conditioned for the faithful performance of the official duties and the safe keeping of all State property under his care ; such oath and bond shall be filed in the office of the Secretary of State. Section 2. That Section 2 of Chapter 4 of the Revised Code of the State of Delaware, being Section 17 of the Revised Code of 1915, be amended by striking out all of said Section 2 and by inserting in lieu thereof the following: Section 2. The Custodian of the State House shall have general charge of the State House and Administration Buildings and shall see that the same are properly cared for. He shall assign all rooms in the State House and Administration Buildings by and with the consent of the Governor for such uses and pur-poses as they may designate. At any time, when the said Cus- LAWS OF DELAWARE STATE HOUSE AND STATE OFFICES todian shall fail to perform the duties of the office, the Governor may remove such official and appoint some competent person to fill the unexpired term. Section 3. That Section 3 of Chapter 4 of the Revised Code of the State of Delaware, being Section 18 of the Revised Code of 1915, be amended by striking out all of said Section 3 and by inserting in lieu thereof the following: Section 3. The Custodian of the State House shall ap-point two or more persons, one of whom shall be known as the Chief Janitor for the State Buildings, who shall hold office at the pleasure of the said Custodian. He shall direct the work of the said Janitor, whose duty it shall be to care for the property be-longing to the State, to keep clean and in good order all the rooms, offices, apartments, library and furniture, halls, stairways and cellars in said buildings, to attend to the heating of same, and to look after the pavements and grounds attached thereto, and to perform the duties and to do any and all things directed to be done by the Custodian, which may be incident to the office of Janitor. The Custodian and Janitors, for the purpose of enforcing this Section, shall be clothed with all the powers of a police officer of the Town of Dover, De/aware. Section 4. That Section 4 of Chapter 4 of the Revised Code of the State of Delaware, being Section 19 of the Revised Code of 1915, be amended by striking out all of said Section 4 and by in-serting in lieu thereof the following: Section 4. The Custodian of the State House shall re-ceive an annual salary of Fifteen Hundred Dollars ($1,500.00), and is authorized and empowered to draw upon the State Treas-urer at the end of each month for the same. The Chief Janitor shall be paid for his services a monthly salary of Ninety Dollars ($90.00) and the others shall receive Eighty Dollars ($80.00) per month for their services, such monies to be paid by the State Treasurer on warrants signed by the said Custodian. There shall also be allowed to defray the expenses incident to the care of LAWS OF DELAWARE 9 STATE HOUSE AND STATE OFFICES State property such amounts as may from time to time be ap-propriated in the Budget Appropriation Bill. Section 5. That Section 5 of Chapter 4 of the Revised Code of.the State of Delaware, being Section 20 of the Revised Code of 1915, be amended by striking out all of said Section 5 and by inserting in lieu thereof the following: Section 5. The Custodian of the State House shall make a written report to the State Treasurer every six months as to the condition of the State property in his care and of the manner in which the janitors are performing the duties incumbent upon them. Should any report show the need of repairs to the build-ings or improvement to the grounds, or that the janitors are not performing the duties of their respective offices faithfully, the State Treasurer shall bring such matter to the attention of the Board of State Repairs or to the Governor, as the condition may warrant. Section 6. That Section 6 of Chapter 4 of the Revised Code of the State of Delaware, being Section 21 of the Revised Code of 1915, be amended by striking out all of said Section 6 and by inserting in lieu thereof the following: Section 6. The Custodian of the State House shall keep the State House and Administration Buildings open each day, except Sundays and legal holidays, from eight o'clock A. M. to five o'clock P. M., with the exception of Saturdays, when the said buildings shall be closed at one o'clock P. M., provided, however, that during the period of the sessions of the General Assembly, the State House shall be open from eight o'clock A. M. to ten o'clock P. M. on the days that sessions are being held. Section 7. That Section 7 of Chapter 4 of the Revised Code of the State of Delaware, being Section 22 of the Revised Code of 1915, be amended by striking out all of said Section 7 and by inserting in lieu thereof the following: * So enrolled. 10 LAWS OF DELAWARE STATE HOUSE AND STATE OFFICES 22. Section 22.* The Custodian of the State House is hereby authorized to appoint during any biennial or special session of the General Assembly a night watchman for the State House, who shall hold office for or during the said session, unless sooner removed by the Custodian. It shall be the duty of such night watchman to go on duty at seven o'clock P. M. and remain on duty until seven o'clock A. M., and to permit no one to enter the State House between the hours of ten o'clock P. M. and seven o'clock A. M., except State officials, their representatives and persons accompanying them. The compensation of said night watchman shall not exceed the sum of Five Dollars per diem of actual service during the session of the General Assembly. Approved April 17, 1929. LAWS OF DELAWARE 11 CHAPTER 4 STATE LIBRARY AN ACT to amend Chapter 5 of the Revised Code of the State of Delaware in relation to the State Library. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 1 of Chapter 5 of the Revised Code of the State of Delaware, being Section 23 of the Revised Code of 1915, be amended by striking out all of said Section 1 and by inserting in lieu thereof the following: Section 1. On the second Tuesday of February in the year A. D. 1899, and every two years thereafter, the Governor shall appoint a State Librarian, who shall hold office for a term of two years or until a successor is duly appointed and qualified. Before enlisting upon the duties of the office, the said Librarian shall take the constitutional oath of office and give a bond to the State in the sum of Two Thousand Dollars, with surety approved by the Governor, conditioned for the faithful performance of official duties and the safe keeping and delivery to a successor of all property belonging to the State Library ; such oath and bond shall be filed in the office of the Secretary of State. 'Section 2. That Section 2 of Chapter 5 of the Revised Code of the State of Delaware, being Section 24 of the Revised Code of 1915, be amended by striking out all of said Section 2 and by in-serting in lieu thereof the following: Section 2. The State Librarian shall receive for services rendered the State of Delaware a salary of Twelve Hundred Dol-lars ($1,200.00) per year, and to be paid monthly by the State Treasurer from monies appropriated for such purposes. There shall also be allowed to defray the current expenses of the State Library a sum not in excess of Two Hundred and Seventy Five Dollars to be drawn from the State Treasury from funds appropri-ated for such purpose. 12 LAWS OF DELAWARE STATE LIBRARY Section 3. That Section 3 of Chapter 5 of the Revised Code of the State of Delaware, being Section 25 of the Revised Code of 1915, be amended by striking out all of the said Section 3 and by inserting in lieu thereof the following: Section 3. The State Library shall consist of the books, pamphlets, maps, charts, and documents of every kind, including all books, pamphlets and papers received from the Medical So-cieties of Delaware, together with such others as may hereafter be acquired by gift, purchase, exchange or otherwise ; provided that there shall always be kept in said library not less than twenty-five copies of the Duke of York's Records for the same uses and purposes for which other books are or may hereafter be kept. Section 4. That Section 4 of Chapter 5 of the Revised Code of the State of Delaware, being Section 26 of the Revised Code of 1915, be amended by striking out all of said Section 4 and by inserting in lieu thereof the following: Section 4. The State Librarian shall keep a complete record of all books, pamphlets, documents and papers received for the State Library and properly label the same. The said Librarian shall also keep a complete record of all books taken from said library and require the return of same within the time set by the rules and regulations governing the library as formu-lated by the Librarian by and with the consent of the Judges of the Supreme Court. In case of any person taking books from the Library shall fail to return the same within the time set by the rules and regulations aforesaid, such person shall be fined by the Librarian the sum of Ten Cents per book for each and every week such book or books are so unlawfully retained. Section 5. That Section 5 of Chapter 5 of the Revised Code of the State of Delaware, being Section 27 of the Revised Code of 1915, be amended by striking out all of the said Section 5 by inserting in lieu thereof the following: LAWS OF DELAWARE 13 STATE LIBRARY Section 5. The State Librarian shall annually, under the direction of the Judges of the Supreme Court, expend a sum not exceeding Five Hundred Dollars for the purpose of purchas-ing law books. Said sum shall be paid to said Librarian by the State Treasurer, out of moneys appropriated for that purpose, upon the presentation of the approval, in writing, of the Judges of the said Supreme Court or a majority of them. Section 6. That Section 6 of Chapter 5 of the Revised Code of the State of Delaware, being Section 28 of the Revised Code of 1915, be amended by striking out all of the said Section 5 and by inserting in lieu thereof the following: Section 6. The State Librarian is authorized to dispose of by way of sale or exchange such books in the State Library as are not needed and of which there are a number of copies, upon approval of any two Judges of the Supreme Court. Any money derived from the sale of such books shall be deposited with the State Treasurer, who is authorized to keep a separate account of such receipt, said receipt to be expended for other books needed in the said Library. The State Treasurer is author-ized and directed to pay bills chargeable against the fund, upon presentation of same by the State Librarian having the approval of any two Judges of the Supreme Court, and in accordance with the law governing the approval and payment of bills by the State Treasurer. Section 7. That Section 7 of Chapter 5 of the Revised Code of the State of Delaware, being Section 29 of the Revised Code of 1915, be amended by striking out all of said Section 7 and inserting in lieu thereof the following: Section 7. The State Librarian, upon the receipt of Judicial Reports and Chancery Reports to be deposited in the Library by law, shall transmit one copy of each of said reports to the Library of each State and Territory, one copy to the Congres-sional Library, one copy to the New Castle County Law Library, one copy to the University of Delaware, one copy to the Historical Society of the State of Delaware, and one copy to the Library of the Municipal Court of the City of Wilmington. 14 LAWS OF DELAWARE STATE LIBRARY Section 8. That Section 8 of Chapter 5 of the Revised Code of the State of Delaware, being Section 30 of the Revised Code of 1915, be amended by striking out all df said Section 8 and by inserting in lieu thereof the following: Section 8. The State Librarian shall have the custody of stationery, postage and supplies purchased for the use of the General Assembly and shall distribute the same in accordance wjth the law provided for such distribution. Section 9. That Section 9 of Chapter 5 of the Revised Code of the State of Delaware, being Section 31 of the Revised Code of 1915, be amended by striking out all of said Section 9 and by inserting in lieu thereof the following: Section 9. On or before the first Tuesday in January, of each year in which the General Assembly convenes in regular session, the State Librarian shall make a report to the Governor, in which shall be set forth the condition of the State Library, the number of books received, the number of books lost, the fines levied and collected in the intervening period, and all other things concerning the library that may be deemed proper. Section 10. That Section 10 of Chapter 5 of the Revised Code of the State of Delaware, being Section 32 of the Revised Code of 1915, be amended by striking out all of said Section 10 and by inserting in lieu thereof the following: Section 10. The State Library shall be open from nine o'clock A. M. to twelve o'clock noon, and from one o'clock P. M. to four o'clock P. M. on each day, excepting Sundays and legal holidays and the further exception of Saturdays, when the library shall be closed at noon ; provided that during the period of the sessions of the General Assembly, the library shall be open from nine o'clock A. M. to ten o'clock P. M. on the days the General Assembly is in session. Section 11, That Section 11 of Chapter 5 of the Revised Code of the State of Delaware, being Section 33 of the Revised Code of 1915, be amended by striking out all of said Section 11 and by inserting in lieu thereof the following: LAWS OF DELAWARE 15 STATE LIBRARY 33. Section 11. At any time when the State Librarian shall fail to perform the duties as hereinbefore prescribed, then and in that event, the Governor may remove said Official and appoint some competent person to fill the unexpired term. Section 12. That Section 12, Section 13, Section 14, and Section 15 of Chapter 5 of the Revised Code of Delaware, being Sections 34, 35, 36 and 37 of the Revised Code of 1915, be and the same are hereby repealed. Approved April 17, 1929. 16 LAWS OF DELAWARE CHAPTER 5 STATE LIBRARIAN AN ACT authorizing the State Librarian to deliver certain State Publications to the Library of the University of Delaware. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the State Librarian is hereby authorized to deliver to the Library of the University of Delaware a full set of the Volumes of the Laws of Delaware, complete to date ; also copies of the Legislative proceedings of the two Houses of the General Assembly now on hand and not in current use; and also copies of the Laws of Delaware, and of the Legislative pro-ceedings, that are published from time to time in the future; and provided further, that any publications delivered under the provisions of this Act shall, at the written request of a majority of the Judges of the Supreme Court of this State, be returned to the State Librarian. Approved March 19, 1929. TITLE THREE State Revenue and Supplies CHAPTER 6 STATE REVENUE FRANCHISE TAX AN ACT to amend Article 8 of Chapter 6 of the Revised Code of the State of Delaware relative to the State Revenue from Domestic Corporations. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 65, being Section 102 of the Revised Code of 1915, and by inserting in lieu thereof the following: 102. Section 65. Franchise Taxes ; Payable Annually; What Corporations Subject to Tax; What Corporations Exempted from Tax:Every telegraph, telephone or cable company, every elec-tric company organized for the production and / or distribution of light, heat, or power, every company organized for the purpose of producing and /,or distributing steam, heat, or power, every company organized for the purpose of the production and / or distribution and / or sale of gas, every parlor, palace, or sleeping car company, every express company not owned by a railroad company, every pipe line company, every life insurance company, every other insurance company of whatever kind, and every cor-poration now existing or hereafter to be incorporated under the provisions of the Laws of the State of Delaware, shall pay an annual tax, for the use of the State, by way of license for the 17 18 LAWS OF DELAWARE FRANCHISE TAX corporate franchise as hereinafter mentioned ; provided, however, no such tax shall be paid by any railroad, railway or canal cor-poration or any express company owned by a railroad company, or any banking corporation, savings bank or building and loan association, or any corporation for drainage and reclamation of low lands, or religious corporation, or purely charitable or edu-cational association, or any company, association, or society, which, by its certificate of incorporation, shall have for its object the assistance of sick, needy, or disabled members, or the defray-ing of funeral expenses of deceased members, or to provide for the wants of the widows and families after death of its members. Section 2. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 66, being Section 103 of the Revised Code of 1915, and by inserting in lieu thereof the following: 103. Section 66. Annual Reports to Secretary of State; Form and Purpose of; Penalties for not Filing; How Director May Free Himself from Disability Incurred ; In default of Report or Without Resident Agent, Service of Process may be made an Secretary of State; Effect of; Process Book, how kept by Secre-tary of State :Annually, on or before the first Tuesday in Janu-ary, it shall be the duty of the President, Secretary, Treasurer or other proper officer, or any two directors, of any corporation now existing or hereafter to be incorporated under the provisions of the General Corporation Law of the State of Delaware, to make an annual report to the Secretary of State, stating specifically with the degree of particularity required by Paragraph 2, Section 5 of Chapter 15, being Section 1919 of the Revised Code of the State of Delaware, the location of its principal office in this State ; the name of the agent upon whom service of process against said corporation may be served; the location or locations (city or cities, town or towns, street or streets and number of same, if number there be) of the place or places of business of said corporation without this State; the names and addresses of all the directors and officers of the corporation and when the terms of each expire ; the date appointed for the next annual meeting of the stock- LAWS OF DELAWARE 19 FRANCHISE TAX holders for the election of directors; the number of shares of each class of the capital stock which is to be issued, if any, and the amount of the par value stock, and the number of shares actually issued of each class of the capital stock which is to be issued, if any, and the amount of the par value actually issued ; the amount of capital invested in real estate and manu-facturing in the State of Delaware, and the taxes paid thereon ; and, if exempt from taxation for any cause, the specific facts entitling such corporation to exemption from such taxation. If such annual report is not so made and so filed by the cor-poration through its proper officers, or if any corporation shall neglect or refuse to make such report, the Secretary of State shall ascertain and fix the amount of the annual franchise tax as de-termined upon a basis by him deemed to be most practicable and the amount so fixed by him shall stand as such basis of taxa-tion under the provisions of this Article. In the event of neglect, refusal or failure on the part of any corporation to make such annual report to the Secretary of State within three months after the first Tuesday in January, as heretofore provided, the corpora-tion shall pay the sum of Twenty-five Dollars to be recovered through an addition of this amount to the franchise tax as above determined and fixed, and such additional sum shall become a part. of the franchise tax as so determined and fixed, and be col-lected in the same manner and subject to the same penalties. If such report shall not be so made and filed, all the directors of any such corporation, who shall wilfully refuse to comply with the provisions herein set forth and who shall be in office during the default, shall at the time appointed for the next election, and for a period of one year thereafter, be thereby rendered ineligible for election or appointment to any office in the corporation as di-rector or otherwise ; no director shall be thus disqualified for the failure to make and file such report, if he shall file with the Secre-tary of State, before the time appointed for holding the next elec-tion of directors after such default, a certificate stating that he has endeavored to have such report made and filed, but that the officers have neglected to make and file the same, and shall report the items required to be stated in such annual report so far as 20 LAWS OF DELAWARE FRANCHISE TAX they are within his knowledge, or are obtainable from sources of such information open to him, verified by him to be true to the best of his knowledge, information and belief. If any officer or director of a corporation required to make an annual report to the Secretary of State shall, in such return, make any false state-ment, he shall be deemed guilty of perjury. All corporations, accepting the provisions of the Constitu-tion of the State of Delaware, and coming under the provisions of the General Corporation Law of this State, and all corporations now existing or hereafter to be incorporated under the provisions of said law, shall make and file an annual report with the Sec-retary of State as hereinbefore provided in this Section ; upon failure, neglect, or refusal to file such annual report the Secretary of State shall investigate the reasons therefor with the view of having the charter of such corporation forfeited in accordance with the provisions of Section 67 of Chapter 65 of the Revised Code of 1915; provided, however, that in the discretion of the Secretary of State the filing fee may be remitted in the case of a charitable or beneficial organization, carried on without profit, or a corporation that is required to file a report with the Insurance Commissioner or the State Bank Commissioner for which a fee is collected. The Secretary of State shall, upon application, forward blank annual reports in proper form, and shall safely keep all reports returned in such manner as they may be open to the inspection of all persons at proper hours. In case any such corporation shall fail to file such report within the time required by this Section, and in case the agent in charge of the principal office of any such corporation, upon whom process against such corporation may be served, shall die, or shall resign, or shall refuse to act as such, or shall remove from the State of Delaware, or such agent cannot with due dili-gence be found, it shall be lawful while such default continues, to serve process against such corporation upon the Secretary of State, and such service shall be as effective to all intents and purposes as if made upon the President or head officers of such LAWS OF DELAWARE 21 FRANCHISE TAX corporation, and within two days after such service upon the Secretary of State as aforesaid, it shall be the duty of said Sec-retary of State to notify such corporations thereof by letter directed to such corporation at its registered office, in which letter shall be enclosed a copy of the process or other paper served ; and it shall be the duty of the plaintiff in any action in which said process shall be issued to pay to the Secretary of State, for the use of the State, the sum of Three Dollars, which said sum shall be taxed as a part of the costs in said suit, if the plaintiff shall prevail therein ; the Secretary of State shall keep a book to be called the "process book" in which shall be entered alphabetically, by the name of the plaintiff and defendant therein, the title of all causes in which processes have been served upon him, the text of the process so served, the return day thereof, and the day and hour when the service was made. Section 3. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 67, being Section 104 of the Revised Code of 1915, and inserting in lieu thereof the following: 104. Section 67. Rates of Franchise Taxes:All corpora-tions, accepting the provisions of the Constitution of the State of Delaware and coming under the provisions of the General Cor-poration Law of this State, and all corporations, which have here-tofore filed or may hereafter file a certificate of incorporation under the provisions of said corporation law, shall pay an annual franchise tax to the State School Tax Department as follows : Where the authorized capital stock does not exceed two hundred and fifty shares, Five Dollars ; where the authorized capital stock exceeds two hundred and fifty shares but is not more than one thousand shares, Ten Dollars ; where the authorized capital stock exceeds one thousand shares but is not more than three thousand shares, Twenty Dollars ; where the authorized capital stock exceeds three thousand shares but is not more than five thousand shares, Twenty-five Dollars ; where the autho-rized capital stock exceeds five thousand shares, but is not more than ten thousand shares, Fifty Dollars ; and the 22 LAWS OF DELAWARE FRANCHISE TAX further sum of Twenty-five Dollars per year on each ten thousand shares or part thereof ; provided, however, that any such corporation shall be required to pay only one-half of the amount of taxes scheduled above, if the corporation shall show to the satisfaction of the Secretary of State that it has not been engaged in any of the business activities for which it was granted a certificate of incorporation. For the purpose of computing the tax on par value stock each One Hundred Dollar unit of authorized capital stock shall be counted as one taxable share. In no case shall the annual tax be less than Five Dollars nor more than Twenty-five Thousand Dollars. For the purpose of computing the taxes imposed by this section, the authorized capital stock of a corporation shall be con-sidered to be the total number of shares which the corporation is authorized to issue, whether or not the number of shares that may be outstanding at any one time be limited to a less number. Section 4. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 68 and Section 68 A, being Sections 105 and 105 A, respectively, of the Revised Code of 1915, and by inserting in lieu thereof the following: 105. Section 68. Franchise Tax Accounts ; Certified by Sec-retary of State to State Tax Department ; Notice to Taxable ; To Bear Interest When ; Secretary of State may Investigate Reports Filed :The Secretary of State shall certify to and file with the State Tax Department, on or before the first day of April in each year, a statement of the basis of the franchise tax as determined from the annual report filed by each corporation as hereinbefore required, and the amount of tax due thereon respectively at the rate fixed by Section 67, Article 8, Chapter 6, Revised Code of Delaware ; such tax shall thereafter become due and payable, and it shall be the duty of the State Tax Department to immediately notify all of said corporations of the amount of such franchise tax due and payable by them to the said State Tax Department, and it shall be the further duty of the said State Tax Department to receive such franchise tax and pay over all such taxes collected to the State Treasurer to be used by the State Board of Education LAWS OF DELAWARE 23 FRANCHISE TAX for the support and maintenance of the free public schools of this State as provided by Section 58, Article XIII, Chapter 160, Volume 32, Laws of Delaware. If the tax of any corporation remains unpaid on the first day of July after the same becomes due, the tax shall bear interest at the rate of one per centum for each month until paid. The Secretary of State shall have power to in-quire into the truth or falsity of every report required to be filed to carry out the provisions of this Article ; and may require the production of the books of any corporation herein referred to and may swear or affirm and examine witnesses in relation thereto. Section 5. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 69, being Section 106 of the Revised Code of 1915, and by inserting in lieu thereof the following: Section 69. Tax as a Debt:The franchise tax, as assessed and levied in accordance with the provisions of this Article, shall be a debt due from any corporation, so assessed and such tax determined for, to the State for which an action at law may be maintained after the same shall have been in arrears for a period of one month, and such tax shall also be a preferred debt in case of insolvency. Section 6. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 70, being Section 107 of the Revised Code of 1915, and by inserting in lieu thereof the following: Section 70. Collection of Tax ; Remedy by Injunction ; Effect of:It shall be lawful for the Attorney General, either of his own motion, or upon request of the State Tax Department, whenever any franchise tax due under the provisions of this Article from any corporation shall have remained in arrears for a period of three months after the said tax shall have become payable to apply to the Court of Chancery, by petition in the name of the State, on five days notice to such corporation, which notice may be served in such manner as the Chancellor may 24 LAWS OF DELAWARE FRANCHISE TAX direct, for an injunction to restrain such corporation from the exercise of any franchise, or the transaction of any business within this State, until the payment of such tax and interest due thereon and the cost of such application, which shall be fixed by the Chancellor ; the said Court is authorized to grant such injunction, if a proper case appears, and upon granting and ser-vice of such injunction, it shall not be lawful for any such cor-poration thereafter to exercise any franchise or transact any business within this State until such injunction shall be dissolved. Section 7. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 71, being Section 108 of the Revised Code of 1915, and by inserting in lieu thereof the following: 108. Section 71. Collection of Tax ; Further Remedy in Court of Chancery ; Receiver When Appointed ; Property of De-linquent Corporation How Applied to Payment of Tax:After any corporation, now existing or hereafter incorporated under the provisions of the General Corporation Law of this State, has failed or neglected for the period of two consecutive years to pay the franchise taxes imposed by law, and the State Tax Depart-ment shall have reported such corporation to the Governor of this State, as provided in Chapter 75 of this Article, then it shall be lawful for the Attorney General of this State to proceed against said corporation in the Court of Chancery of this State for the appointment of a receiver, or otherwise, and the said court in such proceeding shall ascertain the amount of the taxes remain-ing due and unpaid by such corporation to the State of Delaware, and shall enter a final decree for the amount so ascertained, and thereupon a fieri facias or other process shall issue for the collection of the same as other debts are collected, and if no property which may be seized and sold on fieri facias shall be found within the said State of Delaware, sufficient to pay such decree, the said court shall further order and decree that the said corporation, within ten days from and after the service of notice of such decree upon any officer of said corporation upon whom service of process may be lawfully made, or such notice as the court shall direct, shall assign and transfer to the trustees or receiver appointed by the court, any chose in action, or any LAWS OF DELAWARE 25 FRANCHISE TAX patent or patents, or any assignments of or license under any patented invention or inventions owned by, leased or licensed to or controlled in whole or in part by said corporation, to be sold by said receiver or trustee for the satisfaction of such decree, and no injunction theretofore issued nor any forfeiture of the charter of any such corporation shall be held to exempt such corporation from compliance with such order of the court; and if the said corporation shall neglect or refuse within ten days from and after the service of such notice of such decree to assign and transfer the same to such receiver or trustee for sale as aforesaid, it shall be the duty of said court to appoint a trustee to make the assign-ment of the same, in the name and on behalf of such corporation, to the receiver or trustee appointed to make such sale, and the said receiver or trustee shall thereupon, after such notice and in such manner as required for the sale under fieri facias of personal property, sell the same to the highest bidder, and the said re-ceiver or trustee, upon the payment of the purchase money, shall execute and deliver to such purchaser an assignment and transfer of all the patents and interests of the corporation so sold, which assignment or transfer shall vest in the purchaser a valid title to all the right, title and interest whatsoever of the said corpora-tion therein, and the proceeds of such sale shall be applied to the payment of such unpaid taxes, together with the costs of said proceedings. Section 8. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 72, being Section 109 of the Revised Code of 1915, and by inserting in lieu thereof the following: 109. Section 72. Review of Assessment; Proceedings for; Limitation of ;The officers of any corporation who shall consider the assessment made or the tax levied under the provisions of this Article excessive or otherwise unjust, may make application to the State Tax Board for a review of the assessment and com-mutation of the tax; provided, there be filed with the said Tax Board, within three months from the date of the assessment, a petition of appeal, duly verified according to law, stating specifically the grounds upon which the appeal is taken and the 26 LAWS OF DELAWARE FRANCHISE TAX reason why the assessment is considered excessive or the tax unjust; the State Tax Board shall thereupon proceed to investi-gate the contentions raised by the said petition of appeal, and for the purpose of such investigations, the officers of said corpora-tion may be summoned to appear before the said Board, either in person or by attorney, and questioned as to the statements set forth in the said petition ; if, in the opinion of the State Tax Board, it shall appear that the assessment made is excessive or the tax so levied is unjust, the said Board shall request the officers of the corporation to file with the Board a corrected return, and the assessment shall be adjusted upon said corrected return and the tax commuted as in the opinion of the said Board shall be deemed proper. Section 9. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 73, being Section 110 of the Revised Code of 1915, and by inserting in lieu thereof the following: 110. Section 73. Retaliating Taxation and Regulation ; When Imposed :When, by the laws of any other State or Nation, any other or greater taxes, fines, penalties, licenses, fees, or other obligations or requirements are imposed upon corporations chartered under the provisions of this Article, doing business in such State or Nation, or upon their agents therein, than the law of this State imposes upon their corporations or agents doing business in this State, so long as such laws continue in force in such other State or Nation, the same taxes, fines, penalties, licenses, fees, obligations and requirements of whatever kind shall be imposed upon all corporations of such other State or Nation doing business within this State or upon their agents here ; provided, nothing herein shall be held to repeal any duty, con-dition or requirement now imposed by law upon such corporations of other States or Nations transacting business in this State. Section 10. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 74, being Section 111 of the Revised Code of 1915, and by inserting in lieu thereof the following : LAWS OF DELAWARE 27 FRANCHISE TAX Section 74. Failure to Pay Franchise Tax for Two Years ; Charter Void :If any corporation, accepting the pro-visions of the Constitution of the State of Delaware and coming under the provisions of the General Corporation Law of this State, or any corporation which has heretofore filed or may here-after file a certificate of incorporation under the provisions of the said law, shall for two consecutive years neglect or refuse to pay the State any franchise tax or taxes, which has or have been, or shall be assessed against it, or which it is required to pay under the provisions of this Article, the charter of such cor-poration shall be void, and all powers conferred by law upon such corporation are declared inoperative, unless the State Tax Board shall for good cause shown to it, give further time for the pay-ment of such tax or taxes, in which case a certificate thereof shall be filed by the said Board in the office of the State Tax De-partment stating the reason therefor. Section 11. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 75, being Section 112 of the Revised Code of 1915, and by inserting in lieu thereof the following: Section 75. Report of Delinquent Corporations by State Tax Department to Governor; Proclamation by Governor : On or before the first Tuesday of January in each year, the State Tax Department shall report to the Governor a list of all the corporations, which for two years next preceding such report, have failed, neglected or refused to pay the franchise taxes assessed against them or due by them, under the laws of this State, and the Governor shall forthwith issue his proclamation declaring that the charters of these corporations are repealed. Section 12. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 76, being Section 113 of the Revised Code of 1915, and by inserting in lieu thereof the following: Section 76. Proclamation Filed and Published ; Note on Record of Certificate of Incorporation of Repeal of Charter: 28 LAWS OF DELAWARE FRANCHISE TAX The Proclamation of the Governor shall be filed in the office of the Secretary of State and advertised in at least one, and not more than three, newspapers published within this State. Upon the filing of such proclamation, the Secretary of State shall transmit forthwith to the Recorder of each County of this State a certified copy of said proclamation, and each Recorder shall, upon receipt of such certified copy, forthwith mark in brief upon the margin of the record of the Certificate of Incorporation named in said proclamation, which is of record in his office, the fact that the charter of said corporation is repealed, and the date of said repeal. Section 13. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 77, being Section 114 of the Revised Code of 1915, and by inserting in lieu thereof the following: Section 77. Acting under Proclamed Charter a Mis-demeanor ; Penalty :Any corporation, firm, company, associa-tion, persons, or person, who shall exercise or attempt to exercise any powers under the Certificate of Incorporation of any corpora-tion, which shall have been proclamed by the Governor, after the issuance of such proclamation, shall be deemed guilty of a misdemeanor and shall be punished by a fine not exceeding One Thousand Dollars ($1,000.) or by imprisonment not exceeding one (1) year, or both, in the discretion of the Court. Section 14. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by striking out Section 78, being Section 115 of the Revised Code of 1915, and by inserting in lieu thereof the following: Section 78. Duties of Deputy Attorney General :The Deputy Attorney General, appointed in accordance with the pro-visions of Section 32, Chapter 9, Volume 32, Laws of Delaware, as amended, shall have all the powers and authorities in conjunc-tion with the State Tax Department to collect all franchise taxes and penalties due from proclaimed corporations and corporations whose charter has become void by operation of law for non-pay- LAWS OF DELAWARE 29 FRANCHISE TAX ment of taxes thereunder. Section 15. That Article 8 of Chapter 6 of the Revised Code of the State of Ddlaware be and the same is hereby amended by striking out Section 79, being Section 116 of the Revised Code of 1915, and by inserting in lieu thereof the following: 116. Section 79. Mistakes in Proclamation; How Cor-rected :Whenever it is established to the satisfaction of the Governor that any corporation named in said Proclamation has not neglected or refused to pay the franchise tax within two con-secutive years, or has been inadvertently reported to the Governor by the State Tax Department as refusing or neglecting to pay such taxes as aforesaid, the Governor is authorized to correct such mistake and to make the same known by filing his procla-mation to that effect in the office of the Secretary of State, who shall restore to said corporation its charter, together with all the rights, privileges, and immunities and subject to all its duties, debts and liabilities which had been secured or imposed by its original charter and all amendments thereto. Section 16. That Article 8 of Chapter 6 of the Revised Code of the State of Delaware be and the same is hereby amended by repealing Section 80, Section 81, Section 82 and Section 83, being Sections 117, 118, 119 and 120, respectively, of the Revised Code of 1915. Section 17. That no franchise tax assessed or assessable during the calendar year 1929, or any prior year, under the pro-visions of 102. Section 65, 103. Section 66, 104. Section 67, 105. Section 68 and 106. Section 69, as heretofore existing, and no assessment, suit, proceeding, or matter of any kind with respect thereto, shall be in anywise affected by this Act, and the pro-visions of said 102. Section 65, 103. Section 66, 104. Section 67, 105. Section 68 and 106. Section 69, as heretofore existing, shall be continued in full force and effect as to all such taxes, assess-ments, suits, proceedings and matters. All said franchise taxes so assessed or assessable during the calendar year 1929, or any prior year, shall be paid over to the State Treasurer by the State Tax Department to be used by the State Board of Education for 30 LAWS OF DELAWARE FRANCHISE TAX the support and maintenance of the free public schools of this State. Section 18. That all Acts or parts of Acts inconsistent with this Act be and they are hereby repealed to the extent of such inconsistencies only. Approved April 1, 1929. LAWS OF DELAWARE 31 CHAPTER 7 STATE REVENUE INHERITANCE TAX AN ACT to amend Chapter 98 of the Revised Code of Delaware (1915) relating to Inheritance Tax as the same has been amended. 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 Delaware (1915) be and the same is hereby amended by striking out all of 146, Section 109 after the first paragraph thereof, and inserting in lieu thereof the following: Class A. Where the property or any interest or estate therein passes to or for the use of a husband or wife, the tax on such property, interest or estate shall be at the following rates: On that part of its value exceeding Twenty Thousand Dollars ($20,000) and not exceeding Fifty Thousand Dollars ($50,000) one per cent; On that part of its value exceeding Fifty Thousand Dollars ($50,000) and not exceeding One Hundred Thousand Dollars ($100,000) two per cent ; On that part of its value exceeding One Hundred Thousand Dollars ($100,000) and not exceeding Two Hundred Thousand Dollars ($200,000), three per cent; On that part of its value exceeding Two Hundred Thousand Dollars ($200,000), four per cent ; Class B. Where the property or any interest or estate therein passes to or for the use of a parent, grandparent, child, by birth, Ivife or widow of a son or the husband of a daughter, a 32 LAWS OF DELAWARE INHERITANCE TAX child by legal adoption, or lineal descendant of the testator, in-testate grantor, donor or setlor (hereinafter called the decedent, the tax on such property, interest or estate than 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 if its value exceeding Two Hundred Thousand Dollars, four per cent; Class C. Where the property or any interest or estate 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 following rates: On that part of its value exceeding One Thousand Dollars and not exceeding Twenty-five Thousand Dollars, two per cent; 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 ; On that part of its value exceeding Two Hundred Thousand Dollars, five per cent. LAWS OF DELAWARE 33 INHERITANCE TAX Class D. In case of property or any interest or estate therein passing to or for the use of any person, not described 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 Thousand 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 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 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. Approved May 6, 1929. 34 LAWS OF DELAWARE CHAPTER S STATE REVENUE INCOME TAX AN ACT to provide Revenue for School Purposes. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: ARTICLE I PERSONS TAXABLE Section 1. As used in this Article, the following words and phrases are defined as follows: The phrase "Income Tax" means the tax imposed by Section 2 hereof. The word "Taxable" means: ( / ) A natural person twenty-one years of age or over who is a citizen or resident of the State of Delaware, or who has been a citizen or resident of the State of Delaware at any time during the income year. A minor with a net income of one thousand dollars or more who is a citizen or resident of the State of Delaware, or who has been a citizen or resident of the State of Delaware at any time during the income year. A minor citizen or resident of Delaware who has at-tained the age of 21 years during the income year. A fiduciary, including a guardian, trustee, agent or representative of a taxable or the executor or the administrator of the estate of the decedent. LAWS OF DELAWARE 35 INCOME TAX DEFINITIONS The words "Income Year" mean the calendar year or the fiscal year on the basis of which the income is computed under this Act. The phrase "Net Income" means gains or profits and income derived and actually received into possession of, or credited subject to withdrawal by, a taxable from any source whatever, and shall include the aggregate of all gains, capital gains, profits, salaries, wages and compensation for personal service of whatever kind and in whatever form paid, including bonus, honorariums and fees ; income derived from professions, vocations, business, trade commerce, sales, exchange or other dis-position of or dealings in real or personal property growing out of the ownership or use of or interest in such property or otherwise ; income derived from interest, dividends, securities or the trans-action of any business carried on for gain or profit ; the share of the profits of any taxable in an unincorporated association of persons, syndicate, joint venture or copartnership whether such profits have been divided or otherwise ; and all amounts recovered during the income year from bad debts or capital losses that have been deducted from income in any return of income to this State ; less the aggregate of the exemptions provided for in Section 3 (a) paragraphs 1 to 10 inclusive and of the deductions provided for in Section 4. The word "Dividends" means any distribution made by a corporation, joint stock company or association out of its earn-ings or profits paid to or subject to withdrawal by its shareholders during the income year, whether in cash or property, but does not mean a distribution of earnings or profits accrued prior to Janu-ary 1, 1920, or a distribution of capital stock of the corporation, joint stock company or association making the distribution. Every distribution shall be deemed to be made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits. Net income shall be accounted "actually received into possession" when cash, check, script certificate or other evidence 36 LAws OF DELAWARE INCOME TAX of ownership has been received by the owner or by his agent, or representative or by a fiduciary. Net income shall be accounted "credited subject to with-drawal" when the taxable credited, or his agent, representative or a fiduciary has the right or option to make withdrawal. "Capital gains or losses" mean gains or losses resulting from the sale, exchange or disposition, other than by gift, dona-tion, devise or inheritance, of real or personal property, stocks, bonds, notes or securities, but do not mean gains or losses arising from the operation of any business. Capita/ losses shall include all debts ascertained to be worthless during the income year, excepting accounts or bills receivable arising from professional fees, salaries or wages or from sales of merchandise or stock in trade appertaining to the business of the taxable, as provided for in Section 4, paragraph 8. The "Basis for determining the capital gain or loss" resulting from the sale, exchange or disposition other than by gift, donation, devise or inheritance, of real or personal property, stocks, bonds, notes, or securities acquired before January 1, 1920 shall be as provided in Section 7. THE INCOME TAX Section 2. (a) Beginning with the year 1930 there shall be levied, assessed, collected and paid annually by every taxable a tax on the net income of the preceding calendar year, subject to the exemptions hereinafter named, to be computed as follows : One percentum of the amount of net income not in excess of three thousand dollars ; two percentum of the amount of net income in excess of three thousand dollars but not in excess of ten thousand dollars ; three percentum of the amount of net income in excess of ten thousand dollars. Such tax shall be levied, assessed, collected and paid upon and in respect to the net income for the calendar year or for any income year ending during the said calendar year. LAWS OF DELAWARE 37 INCOME TAX The taxes, interest, penalties and other collections made under the provisions of this Act shall be used for the build-ing, maintenance, operation and repairs of the public schools and' maintenance and -operation of the public school system of Dela-ware and for other purposes specifically authorized by this Act. A taxable during part of an income year, shall be taxed on the net income received during such part of the income year only or, if that amount cannot be determined, shall be taxed for a part of the whole net income proportionate to the part of the year in which such person or fiduciary, association or minor citizen has been a taxable. EXEMPTED INCOME Section 3. The following income shall be exempt from in-come tax: (a) (1) The proceeds of life insurance policies paid upon the death of the insured to any taxable. The amount received by the insured as a return of premium or premiums paid by him under life insurance, endow-ment or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon the sur-render of the contract. The value of property acquired by gift, bequest, devise or inheritance but the income received from such property after its acquisition shall be included in taxable income. The profit or loss on the sale, exchange or other disposition of such property shall be determined as provided in Section 7 of this Article. Interest upon the obligations of the State of Delaware or any political subdivision thereof or upon the obligations of the District of Columbia, of the United States or of its possessions. Dividends paid out of earnings or profits accrued prior to January 1, 1920. 38 LAWS OF DELAWARE INCOME TAX (6)Dividends paid in the capital stock of the corporation, joint stock company, or association which has declared and autho-rized the distribution. Capital gains accrued prior to January 1, 1920. Salaries, fees, wages, or pensions received from the United States. The amount received as alimony or support from a person who has paid tax thereon under these Articles. Any amounts paid to injured employees or to the dependents of deceased employees under the terms of "The Dela-ware Workmen's Compensation Law of 1917." (b) In the case of a single person, a personal exemption of one thousand dollars, or in the case of the head of a family, or a married person living with husband or wife, a personal exemption of two thousand dollars, provided, however, that husband and wife living together shall receive but one personal exemption of two thousand dollars. Said two thousand dollars may be divided in the separate returns of the husband and wife in any manner they ma Y choose. There shall be a credit of Two Hundred Dollars ($200.00) for each person (other than husband or wife) dependent upon and receiving his or her chief support from the taxpayer if such dependent person is under twenty years of age or is incapable of self-support because mentally or physically defective. "Head of family" means one who maintains a dwelling, house or apartment for the use of himself or herself and another or others who pay no rent or compensation for their accommodation and who are chiefly dependent upon said head of family for sup-port. Such other person or persons need not be related to the head of family. In the case of a husband and wife living together, the income LAWS OF DELAWARE 39 INCOME TAX of both may be included in a single joint return, in which case the tax shall be computed on the aggregate income. In the case of death or separation of husband or wife, the exemption authorized shall be apportioned to the time of death or separation. A separated wife, or husband who is a head of a family shall be allowed an exemption of $2,000.00; while a separ-ated wife or husband who is not the head of a family shall be allowed an exemption of $1,000.00. In no case shall the total exemption for any year exceed $2,000.00 for any individual. If through death, change of residence or otherwise, a tax-able is required to report income for a portion of the year only, exemption and deductions sustained during the said portion of a year shall be allowed, providing that if they cannot be accurately ascertained for the taxable period, a proportionate part of the exemptions and deductions for the whole year shall be allowed. DEDUCTIONS Section 4. In computing net income, the following deduc-tions shall be allowed: The necessary expenses actually paid by the taxable in carrying on any business or trade, not including personal, living or family expenses and not including transportation costs between residence and usual place of business. All interest paid by the taxable within the year on his indebtedness. Taxes paid within the income year, except taxes im-posed by this Act and taxes assessed for local benefits of a kind tending to increase the value of the property assessed. A reasonable allowance for the exhaustion, wear and tear, obsolescence and depletion of property, arising out of its use or employment in the trade or business of the taxable, but not including such allowance on the residence of the taxable. 40 LAWS OF DELAWARE INCOME TAX Contributions or donations to the State of Delaware or any political subdivision thereof or to any institution supported in whole or in part by the State or any contribution or donation for religious, charitable, scientific or educational purposes for use in the State of Delaware only, provided that such contribu-tions or donations shall not exceed fifteen per centum of the tax-payer's net income, as computed without the benefit of this paragraph. Losses sustained during the income year in the opera-tion of farms or in other agricultural, horticultural, dairy or poul-try pursuits or in the raising or preparation of animals, birds, poultry, vegetables, fruit, fish or sea food for the market. De-preciation of buildings or other property used in such operations may be included in losses incurred but no personal or household expenses of the owner or manager of the operation or of his family shall be included in such loss. Losses sustained during the income year through destruction of property by fire, flood, lightning, storm or collision, and losses caused by other casualty or by theft, provided that such losIs are not compensated for by insurance or otherwise. Debts ascertained during the income year to be worth-less and represented by accounts or bills receivable arising from professional fees, salaries, wages or from sales of merchandise or stock in trade appertaining to the business of the taxable, pro-vided that such accounts or bills receivable have previously and while uncollected been included as income in an income tax return to this State. Debts ascertained to be worthless within the income year represented by accounts or bills receivable that have not previously and while uncollected been included in gross income, in an income tax return to this State, but such debts shall be de-ductible as capital losses only and to the extent that capital losses are deductible as provided in paragraph (11) hereof. (This pro-vision shall not apply if the income from a business, trade or profession is reported on the basis of cash receipts and disburse- LAWS OF DELAWARE 41 INCOME TAX ments, in which case such debts shall not be deductible). Losses sustained during the income year through en-dorsement or guaranty of notes or obligations of any kind or through liability on subscription to stocks, bonds and notes or through contingent liability but such losses shall be deductible as capital losses only and to the extent that capital losses are de-ductible as provided in paragraph (11) hereof. Capital losses as defined in Section 1, paragraph (g) accrued after January 1, 1920 and that have been realized during the income year, but such losses shall be deductible from capital gains and to the extent thereof only. TRUSTS AND ESTATES Section 5. (a) The tax imposed by this Article shall apply to the income of estates or of any kind of property held in trust, including: Income received by estates of deceased persons during the period of administration or settlement of estate. Income accumulated in trust for the benefit of unborn or unascertained persons, or persons with contingent interests. Income held for future distribution under the terms of the will or trusts. Income which is to be distributed to beneficiaries periodically, whether or not at regular intervals. Income collected by a guardian of an infant or infants to be held or distributed as the court may direct. (b) The fiduciary shall be responsible for making the return of income for an estate or trust for which he or it acts. The net income of the estate or trust shall be computed in the same man-ner and on the same basis as hereinbefore provided in this Article, 42 LAWS OF DELAWARE INCOME TAX except that there shall also be allowed as a deduction, any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or per-manently set aside for the United States, any state or territory or any political subdivision thereof, or the District of Columbia or for any corporation or association organized or operated exclu-sively for religious, charitable, scientific, or educational purposes or for the prevention of cruelty to children or animals, provided that no part of the net earnings of such corporation or association inures to the benefit of any individual stockholder or individual. In cases under paragraphs (3) (4) and (5) of subdivision (a) of this section the fiduciary shall include in the return a statement of each beneficiary's distributive share of net income, whether or not distributed before the close of the taxable year for which the return is made. In cases under paragraphs 1, 2, 3, 4 or 5 of subdivision (a) the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary. In determining net in-come under this paragraph, there shall be deducted the amount of any income properly paid to or credited subject to withdrawal by any legatee, heir or other beneficiary, and a further deduction for net income paid to or accruing to the benefit of a non-taxable. The same exemptions and deductions allowable to a single person under Sections 3 and 4 of this Article shall be allowed to estates or trusts. Income properly paid or credited subject to withdrawal, deducted under subdivision (c), shall be returned by the legatee, heir or beneficiary to whom it has been paid or credited subject to withdrawal, as part of his or its income for the income year in which received or credited. Unincorporated associations of persons, syndicates, joint ventures and copartnership shall make a return of income for information of the Tax Department. Said return shall show the names and addresses of taxables to whom the net income received has accrued or has been distributed and the proportionate interest of each taxable in the net income. LAWS OF DELAWARE 43 INCOME TAX RETURNS TO TAX DEPARTMENT Section 6. (a) Every taxable shall make a return upon the printed form provided by the Tax Department, stating specifically the items of gross income, if any, the deductions and such other facts as said Tax Department may require. Such taxable shall certify to the truth and correctness of the return. The return required by this Section may be made for a tax-able, when the taxable is unable to make return, by some other person who shall state the cause of the taxable's inability to file return and, if required, shall make oath that he has sufficient knowledge of the affairs of the taxable, for whom he makes the return, to make such return and that the return is true and correct. Such person so making a return for another may be held liable for the penalties provided in Section 20 (e) for makers of false or fraudulent statements or returns, if error is due to his willful neglect or false statement. Unincorporated associations of persons and partner-ships shall make a return of information as provided in Sec-tion 5 (e). Officers or employees of the United States who are citizens or residents of another State but by reason of their assignment of duty are stationed in Delaware need not make a return and are exempt from payment of tax under this Act. Women receiving mother's pensigns, persons receiving outside support from trustees of the poor and persons who, be-cause of age, infirmity or mental disability, are wholly or partly dependent for support shall make return or, if incapable of so doing, return shall be made for them by the person upon whom dependent. The officer in charge of any charitable or public institu-tion in the State in which reside any persons incapable of making 44 LAWS OF DELAWARE INCOME TAX returns shall annually on or before March 15th, furnish to the Tax Department a complete list of such persons in their charge. FAILURE TO FILE RETURNS (g) If the Tax Department shall be of the opinion that any taxable has failed to file a return, or to include in a return filed, either intentionally or through error, items of taxable income, it may require from such taxable a return or a supplementary return, under oath, in such form as it shall prescribe, of all the items of income which the taxable received during the year for which the return is made, whether or not taxable under the pro-visions of this Act. If from a supplementary return, or otherwise, the Tax Department finds that any items of income, taxable under this Act, have been omitted to be disclosed to it, under oath of the taxable, and to be added to the original return, such supple-mentary return and the correction of the original return shall not relieve the taxable from any of the penalties to which he or it may be liable under the provisions of this Act. The Tax Depart-ment may proceed under the provisions of Section 20 of this Article whether or not it requires a return or a supplementary return under this Section. DETERMINATION OF AMOUNT OF GAIN OR LOSS Section 7. (a) Except as hereinafter provided in this Sec-tion, the gain derived from the sale, exchange or other disposition of property, real or personal, shall be the excess of the amount realized therefrom over the basis determined in accordance with the provisions of this Section, and the loss sustained shall be the excess of such basis over the amount realized. As used in this Section : the term "amount realized" means the sum of any money plus the fair market value of the property (other than money) received from the sale, exchange or other disposition of property. (b) The basis for ascertaining the gain derived or the loss sustained from the sale, exchange or other disposition of property, real or personal, acquired after December 31, 1919, shall be the cost of such property, except that : LAWS OF DELAWARE 45 INCOME TAX In the case of such property acquired by gift : The basis shall be the same as that which it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift. If the necessary facts are unknown to the donee, the Commissioner shall obtain such facts from the donor, or from any other person cognizant thereof. If the Commissioner fihds it impossible to obtain such facts, the basis shall be the fair mar-ket value of the property as found by the Commissioner as of the date or approximate date at which, according to the best information the Commissioner is able to obtain, the property was acquired by the donor or last preceding owner. In the case of personal property acquired by bequest, devise or inheritance : The basis shall be the value of such prop-erty as determined by the officer appointed by the Register of Wills. In the case of real property acquired by bequest, devise or inheritance: The basis shall be the fair market value at the date of acquisition by the taxable. In the case of such property held in trust: The basis shall be the same as that which it would be if it had remained in the hands of the creator of the trust. In the case of such property acquired upon an exchange described in sub-divisions (h) and (1) of this Section: The basis shall be the same as in the case of the property exchanged, de-creased by the amount of any money received in the exchange,. and increased by the amount of gain, or decreased by the amount of loss to the taxpayer recognized upon such exchange under the law applicable to the year in which such exchange was made. If the property so acquired consisted in part of the type of property permitted by sub-division (h) to be received without the recog-nition of gain or loss, and in part of other property, the basis provided in this paragraph shall be allocated between the prop-erties (other than money) received, and for the purpose of the allocation there shall be assigned to such other property an amount equivalent to its fair market value, at the date of the exchange. 46 LAWS OF DELAWARE INCOME TAX (6) In the case of stock upon which stock dividend has been paid the cost basis for original and dividend holdings shall be determined in accordance with the following rules : Where the stock issued as a dividend is of the same character or preference as the stock upon which the dividend is paid :The basis of each share shall be the quotient found by dividing the total cost of the original shares by the total shares both original and dividend. Where the stock issued as a dividend is of a character or preference different from the stock upon which the dividend is paid :The cost of the original shares of stock shall be divided between such stock and the dividend stock in proportion, as nearly as may be, to the respective values of each class of stock at the time the dividend is paid. If no value at time of payment of dividend can be established preferred shares having par value shall be valued at par and the remainder of the total value shall be allotted to the common shares. (7) In the case of stock received in a distribution described in paragraph (4) of sub-division (h), the basis for the original stock and the stock received in such distribution shall be de-termined in accordance with the rules contained in the preceding paragraph, in the same manner as if the stock received in such distribution were received as the result of a stock dividend. The basis for ascertaining the gain derived or the loss sustained from the sale, exchange or other disposition of prop-erty, real or personal, acquired prior to January 1, 1920, shall be (1) the same as it would be if determined in accordance with the provisions of sub-division (b), or (2) the fair market value of such property as of January 1, 1920, whichever is higher. In computing the amount of gain or loss under sub-division (a) : (I) Proper adjustment shall be made for any expenditure or item of loss properly chargeable to capital account. LAWS OF DELAWARE 47 INCOME TAX (II) The basis shall be diminished by the deductions for exhaustion, wear and tear, obsolesence and depletion which have since the acquisition of the property been allowed to such prop-erty under this Act or under Chapter 9, Volume 32, Laws of Delaware, as amended. Where, in the case of property received as a bonus in the purchase of other property, there is a sale, exchange or other disposition of such bonus or the property purchased, or both, the cost of the purchased property shall be fairly apportioned to such bonus and purchased property in ascertaining the basis for determining the gain derived or loss sustained. But if such apportionment should be impracticable, sales of any part of the property purchased or of the bonus shall be charged to cost until the latter shall have been completely recovered from such sales. The proceeds of further sales shall then be accounted as gain in the year such sales are made. Where, in the case of the sale, exchange or other dis-position of property, the amount realized is substantially less than the fair market value of such property at the time of such sales, exchange or other disposition, the Commissioner may treat the difference between the fair market value and the amount realized as a gift and not a capital loss as defined in Section 1, provided, that in such event, the basA of the property shall remain the same as it was before such sale, exchange or disposition. (1) In the case of shares of stock in a corporation which are sold or exchanged from lots purchased at different dates or at different prices and when the identity of the lots can not be determined :The stock sold shall be charged against the earliest acquired stock. (2) If the stock upon which a stock dividend is paid was purchased at different times and at different prices and the identity of the lots can not be established, sale of the original stock shall be charged to the earliest purchases of such stock and a sale of dividend stock shall be accounted as made from the dividend paid on the earliest purchased original stock to the extent of the dividend chargeable to such stock. 48 LAWS OF DELAWARE INCOME TAX (h) No gain or loss shall be recognized in the following cases : If property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment. If common stock in a corporation is exchanged solely for common stock in the same corporation, or if preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. If stock or securities in a corporation a party to a re-organization are, in pursuance of the plan of reorganization, ex-changed solely for stock or securities in such corporation or in another corporation a party to the reorganization. If there is distributed, in pursuance of a plan of re-organization, to a shareholder in a corporation a party to the reorganization, stock or securities in such corporation or in an-other corporation a party to the reorganization, without the sur-render by such shareholder of stock or securities in such a cor-poration, such a distribution shall not be considered a distribution of earnings or profit within the meaning of sub-division (e) of Section 1. If property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. LAWS OF DELAWARE 49 INCOME TAX As used in this Section :The term "reorganization" means (a) a merger or consolidation (including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation), or (b) a transfer by a corporation of all or part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in con-trol of the corporation to which the assets are transferred, or (c) a recapitalization, or (d) a mere change in identity, form, or place or organization, however effected. As used in this Section:The term "control" means the ownership of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of the corporation. If an exchange would be within the provisions of sub-division (h) of this Section, if it were not for the fact that the property received in exchange consists not only of property per-mitted by such sub-division to be received without the recognition of gain, but also of other property or money, then no loss shall be recognized, but the gain, if any, to the recipient shall be recog-nized, but in an amount not in excess of the sum of such money and the fair market value of such other property. Where property is sold or otherwise disposed of on the installment plan, gain or loss may, under regulation prescribed by the Commissioner, be determined in accordance with the following provisions : (1) In the case of a business which regularly sells or other-wise disposes of property on the installment plan, the gain or loss from such sales or other disposition to be included in the income of such business for any income year shall be that proportion of the installment payments actually received in that year which the gross, profit realized or to be realized when payment is completed, bears to the total contract price. 50 LAWS OF DELAWARE INCOME TAX In the case (A) of a casual sale or other casual disposi-tion of personal property (other than property 'of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a price eRceeding $1,000, or (B) of a sale or other disposition of real property, if in either case the initial payments do not exceed 40 per centum of the sell-ing price, the income may be returned on the basis and in the manner above prescribed in this sub-division. As used in this sub-division the term "Initial payments" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the income year in which the sale or other disposition is made. If a taxpayer entitled to the benefits of paragraph (1) elects for any income year to report his net income on the install-ment basis, then in computing his income for the year of change or any subsequent year, amounts actually received during any such year on account of sales or other dispositions of property made in any prior year shall not be excluded. If an installment obligation is satisfied at other than its face value or distributed, transmitted, sold, or otherwise dis-posed of, gain or loss shall result to the extent of the difference between the basis of the obligation and (A) in the case, of satis-faction at other than face value or a sale or exchangethe amount realized, or (B) in case of a distribution, transmission, or disposi-tion otherwise than by sale or exchangethe fair market value of the obligation at the time of such distribution, transmission or disposition. The basis of the obligation shall be the excess of the face value of the obligation over an amount equal to the income which would be returnable were the obligation satisfied in full. LAWS OF DELAWARE 51 INCOME TAX ADMINISTRATION OF INCOME TAX ARTICLE II TAX DEPARTMENT AND COLLECTION OF TAXES Section 8. DEFINITIONS The words "Tax Department" mean the State Tax Department. The words "Tax Board" mean the State Tax Board. The words "Tax Commissioner" mean the State Tax Commissioner. The word "Taxable" means any person, fiduciary, as-sociation of persons, syndicate, joint venture or co-partnership subject to making return or to payment of tax imposed by Article I of this Act. The words "Notice" "Notification" or "Receipt" re-quired to be given or provided for by these Articles mean a written notice, notification or receipt, contained in a sealed envelope, addressed to the taxable at his last known address and deposited in the United States mails unless delivered to the tax-able in person or to his representative or agent. STATE TAX DEPARTMENT (a) The administration and enforcement of the provisions of Articles I and II of this Act, and the collection of the taxes imposed thereby are hereby vested in the State Tax Department, which Department i's hereby created to consist of a State Tax Board, the State Tax Commissioner and such officers and em-ployees as may be authorized to be appointed or employed by this Act. 52 LAWS OF DELAWARE INCOME TAX STATE TAX BOARD Section 9. (a) The State Tax Board shall be composed of three citizens of Delaware appointed by the Governor to serve until November 1, 1929. Appointments thereafter shall be made for terms of four years. At least one of the members of the Board shall be an attorney at law. STATE TAX COMMISSIONER (b) The office of State Tax Commissioner is hereby created. The State Tax Commissioner shall be appointed by the Governor, subject to confirmation by the Senate, for a term ending Novem-ber 1, 1929, and thereafter for terms of four years; provided, however, no person shall be appointed State Tax Commissioner unless such person be generally known to possess knowledge of the subject of taxation and shall have recognized ability and wide experience in administrative positions, and who shall have had the right to vote for a member of the General Assembly of this State at the last general election preceding such appointment. The Tax Commissioner shall continue in office until his successor shall have been duly appointed and qualified. The Tax Commis-sioner shall be paid a salary of $6,000.00 per annum in equal monthly installments. Any incumbent of such office may be reappointed to succeed himself. Vacancies in the office of Tax Commissioner shall be filled by the Governor for the unexpired term. The Tax Commissioner shall give bond with sufficient surety in the sum of One Hundred Thousand Dollars, to be ap-proved by the Governor. The cost of this bond shall be defrayed out of the appropriation for maintenance of the Tax Department. Any Tax Commissioner may, after notice and after opportunity of being heard, be removed from the office by the Governor for inefficiency, neglect of duty, or misconduct in office, and a Tax Commissioner may be removed for these or other causes by the Senate. LAWS OF DELAWARE 53 INCOME TAX POWERS AND DUTIES OF THE STATE TAX DEPARTMENT Section 10. The Tax Department shall: Administer, supervise, collect and enforce the Income Tax imposed by Article I of this Act. Collect and enforce the Franchise Taxes provided for in Article 8, of Chapter 6, of the Revised Code, as amended. Prepare all necessary forms and blanks required in the ad-ministration of the Income Tax. Pay daily to the State Treasurer all sums collected by the Tax Department except such sums as are retained in accordance with the provisions of this Act as a repayment fund and as a contingent fund. POWERS AND DUTIES OF THE STATE TAX BOARD . Section 11. The Tax Board shall: Elect from among the members of the Board a chair-man and a vice chairman to preside in the absence of the chairman and appoint a secretary who need not be a member of the Board. The quorum for the transaction of business of the Tax Board shall be any two members. Decide all questions of policy submitted by the Tax Commissioner. Hear all complaints and appeals from the decisions or rulings of the Tax Commissioner, and affirm, modify or reverse such decisions or rulings. Hearings may be informal but record shall be made of decisions reached. If an informal hearing shall prove unsatisfactory to the Complainant, such Complainant, or the Tax Commissioner, may within thirty days, ask for a formal hearing for completion of the record, and may, within thirty days after notice of a decision upon such formal hearing, appeal 1 54 LAWS OF DELAWARE INCOME TAX to the Superior Court for revision of tax under the provisions of Section 17 of this Act, or for other relief. Fix the salaries of all appointees of the Tax Commis-sioner, provided, however, that the salary of no appointee shall exceed three thousand six hundred ($3,600.00) dollars for annum. Take testimony and proofs under oath with reference to any matter which in its judgment falls within the line of its official duty. Any member of the Tax Department may be desig-nated for such purposes. Keep a minute book in which shall be entered all transactions of the Board and a statement of all cases of appeal to the Superior Court together with the determination thereof. The minute book shall be open to the inspection of members of the Board and of the Tax Department at any time. Discharge such other duties and functions as may be required of the Tax Board in other sections of Articles 1 and 2 of this Act. POWERS AND DUTIES OF THE STATE TAX COMMISSIONER Section 12. The Tax Commissioner shall: Be the executive head of the Tax Department and have sole charge of the administration of the Department. Upon him shall devolve all executive powers and all duties of the Tax De-partment not specifically vested in the Tax Board by Section 11. Appoint and may remove: An Assistant Tax Com-missioner and all other assistants, agents, field agents, field audi-tors, clerks and employees who may be necessary for the exercise of the powers and the performance of the duties of the Tax De-partment and shall prescribe the duties of all such appointees. LAWS OF DELAWARE 55 INCOME TAX Maintain a permanent public record of all decisions, rules and rulings of the Tax Department. Organize such branch offices as may be necessary. Make rules, regulations and decisions not inconsistent with this Act and require such facts and information to be reported as he may deem necessary to enforce the Income Tax imposed by this Act. Prepare and submit for approval of the Tax Board the blanks necessary for the making of all returns required by this Act. On or before February fifteenth of each year, mail to the last recorded address of each person, fiduciary, association of persons, syndicate, joint venture or copartnership that has made a return or report under this Act or under Chapter 9, Volume 32, Laws of Delaware, as amended, and that has not ceased to be a taxable, a blank for the purpose of making return. Record in a book at the main office of the Tax Depart-ment and open to the inspection of the public all decisions, rules and rulings of the Tax Board. These records shall be deemed published as required by this Act. The record may be modified to conceal the identity of the taxable. Report monthly to the Tax Board the amount of all refunds made with the name of the person paid and the date when such refund was authorized. Such reports shall be spread in the minutes of the Board. Submit to the Governor and to the Legislature an annual report including such recommendations concerning State Taxes as may be deemed necessary. Submit biennially to the Governor, on or before the first day of September; (a) an estimate of revenues to be received during each of the two succeeding years from the Income Tax, 56 LAWS OF DELAWARE INCOME TAX and (b) an itemized estimate of the sums required for the main-tenance of the Tax Department. (I) Require such of the officers, agents, or employees of the Tax Department as he may designate to give bond for the faithful performance of their duties, in such sum and with such security as he may determine. All premiums on such bonds shall be paid by the Tax Department out of monies appropriated for that purpose. Prepare and publish annual statistics, reasonably available with respect to the operation of this Act, including amounts collected, classification of the incomes and exemptions of taxables, and such other facts as are deemed pertinent and desirable. Prepare and record in a form convenient for inspection a list of taxables for the current year and of those exempt from tax under this Act giving full name and address of each taxable. This list shall be open for public inspection at all times. Take all necessary steps to enforce the penalties pro-vided by this Act. May appoint an unpaid advisory board of not more than ten lawyers and tax experts to make recommendations concerning the rules, regulations and decisions of the Department and concerning changes in the Income Tax Law. May delegate any powers that devolve upon him. For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxable, the Tax Commissioner may examine or cause to be examined, by any agent or designated representative, any books, papers, records or memoranda bearing upon the mat-ters required to be included in a return, and may by summons require the attendance of the taxable or of any other person having knowledge in the premises, and may take testimony and LAWS OF DELAWARE 57 INCOME TAX require proof material for the investigation, with power to ad-minister oaths to such person or persons. All Banks, Trust Com-panies and Brokers when required by the Tax Commissioner shall allow a representative of the Tax Department to verify all accounts and records pertaining to the income of any taxable. The Tax Commissioner may constitute his agents, field agents, or other appointees special constables, and as such they shall ha'.' e and possess all the powers that are possessed by county constables under the laws of this State. The Tax Commissioner shall have all rights of appeal to the Superior Court as are granted to any taxable under the provisions of this Act. SIGNING AND FILING RETURNS Section 13. (a) Returns shall be in such form as the Tax Department shall prescribe, from time to time, and shall be filed by every taxable described in Sections 1, 5, 6 and 8 hereof, with the Tax Department at its main office or at any branch office which it may establish, on or before the fifteenth day of March in each year, for the preceding year. In case of continued sick-ness, absence or other disability, or whenever in its judgment good cause exists, the Tax Department may allow further time for filing returns. Failure to receive, as provided in Section 12 (g) hereof, or to secure the blank forms for said return shall not re-lieve any taxable from the obligation of making the return. Return of the income of minors, idiots, insane persons, other persons incapable or unable to act for themselves, or for taxables absent from the State, shall be made as provided in Section 14. A return shall be signed by the person making the return or by the representative or fiduciary acting for such tax-able. The signature shall be the full name, both given name or names, and surname. If a married woman, her own name as well as the name of her husband shall appear. 58 LAWS OF DELAWARE INCOME TAX The Tax Commissioner may require a return to be certified under oath. INFORMATION REQUIRED OF EMPLOYERS AND OTHERS All persons, fiduciaries, associations of persons, syndi-cates, joint ventures, copartnerships or corporations in whatever capacity acting, including lessees or mortgagors of real or per-sonal property, and employers, making payment to other persons of interest, dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or de-terminable gains, profits, and income, aggregating $1,000.00 or more in any taxable year, shall render a true and accurate return to the Tax Department, under such regulations and in such form and manner and to such extent as may be prescribed by the Tax Department, setting forth the amount of any and all such pay-ments made to citizens or residents of the State of Delaware and the names and addresses of the recipients of such payments. The provisions of this paragraph shall apply to officers or em-ployees of the State of Delaware or of any political subdivision or any municipal corporation therein. Every person or partnership doing business in the State of Delaware as a stock broker shall, when specially required by the Tax Commissioner render a correct return duly verified under oath, showing the names of customers who are citizens or resi-dents of the State of Delaware for whom such person or partner-ship has transacted any business, with such details as to the prOfttS, losses, or other information which the Tax Commissioner may require for each of such customers, as will enable the Tax Commissioner to determine whether all income tax clue on profits or gain of such customers has been paid. RETURNS FOR MINORS, INCOMPETENTS AND ABSENTEES Section 14. All returns and payments of income tax for minors, idiots, insane persons, other persons incapable or unable to act for themselves, or for taxables absent from the State, LAWS OF DELAWARE 59 INCOME TAX shall be made by their guardians, trustees or other persons having charge of their estate and the collection of the income thereof. All such fiduciaries shall have credit for the amount of such pay-ments made on behalf of the beneficiary in any account which they make as such fiduciaries, and receipts for such payments from the Tax Department shall be sufficient vouchers to entitle these fiduciaries to such credit. TIME AND PLACE OF PAYMENT OF TAX Section 15. (a) (1) The full amount of the tax payable, as the same shall appear from the face of the return, shall be paid to the Tax Department at the office where the return is filed at the time fixed by law for filing the return, or the amount of said tax may be paid in four equal installments, as follows : (2) One-fourth of the amount at the time fixed for filing the return ; one-fourth of the amount on the fifteenth day of the third month after the time fixed for filing return ; one-fourth of the amount on the fifteenth day of the sixth month after the time fixed for filing return ; and one-fourth of the amount on the fifteenth day of the ninth month after the time fixed for filing the return. If it shall appear that prompt collection of the entire amount of taxes, interest or penalties due will impose severe hard-ship on the taxable, the Commissioner may, in his discretion, per-mit payments by installments and may require a bond from the taxable for the carrying out of the agreement to pay. If any installment provided in (a) and (b) is not paid when due, the whole amount of the tax unpaid shall become due and shall be paid upon notice and demand by the Tax Commissioner. The Tax Board at a meeting or by written assent, may reasonably extend the time for making any payment of tax due under this Act but such extension of time shall be recorded in the minutes of the Tax Board. 60 LAWS OF DELAWARE INCOME TAX If the time for filing the return shall be extended, interest at the rate of six per centum per annum, from the time when the return was originally required to be filed, to the date of payment, shall be added and paid. The tax may be paid with uncertified check, certified check or money order during such time and under such regula-tions as the Tax Commissioner shall prescribe, but if a check or money order so received is not paid on demand by the bank or post office on which it is drawn, the taxable by whom such check or money order is tendered shall remain liable for the payment of the tax and for all legal penalties, the same as if such check or money order had not been tendered. Every tax imposed by this Act, and all increases, in-terest and penalties thereon shall become, from the time it is due and payable, a personal debt, from the person or persons or corporation liable to pay the same, to the State of Delaware. If, after the assessment of any tax, increase, interest, and / or penalty shall have become final, the same or any part thereof shall remain unpaid for ten days, the Tax Department shall file with the Prothonotary of the Superior Court of the County in which the taxable resides, a certificate of such assess-ment, stating the amount thereof, the date assessed, and the dates of the notice or notices, if any, given to the taxable in connection therewith, together with a brief summary of the pro-ceedings had thereon. It shall thereupon be the duty of the Prothonotary to enter the total amount of such assessment as a judgment in favor of the State of Delaware, and the said amount so entered shall thereupon be and constitute a judgment of record in said Court with like force and effect as any other judgment in said Court. Upon the entry of such judgment it shall be the duty of the Tax Department forthwith to utilize the most ex-peditious means provided by law for the collection of the amount thereof; and it is hereby expressly provided that no property, wages, salaries, or other income of any taxable shall be exempt from execution or attachment process issued upon or for the col-lection of any such judgment. LAWS OF DELAWARE 61 INCOME TAX EXAMINATION OF RETURNS Section 16. (a) As soon as practicable after the return is filed, the Tax Department shall examine it and compute the tax and the amount so computed shall be the tax. ADDITIONAL TAXES If the Tax Department discovers from the examination of the return or otherwise that the income of any taxable, or any portion thereof, has not been assessed, it may, at any time within two years after the time when the return was due or filed, assess the same and give notice to the taxable of such assessment, and at the termination of thirty days the additional tax determined by the Tax Department shall be due and payable, unless the taxable or his agent or attorney shall have within said thirty days, filed complaint or appeal in writing over his signature from the assess-ment of the Tax Commissioner and requested a hearing before the State Tax Board, as provided in Section 11 (c) of this Article. The limitation of two years to the assessment of such tax shall not apply to the assessment of additional taxes upon returns which are false or fraudulent or the income thereon grossly understated, or in cases where no returns have been filed. REFUNDS OF OVERPAYMENTS If the amount of tax found due shall be less than the amount theretofore paid, either as a result of examination of the return by the Tax Department or by the allowance of a claim for overassessment filed by the taxable, the excess shall be re-funded by the Tax Department out of the repayment fund retained by it as provided in this Act. Interest shall be allowed the taxable, at the rate of one-half per cent per month or fraction of a month, from the time the payment was made to the date of refund. No refund of excess payment shall be made until the same has been approved by the Tax Board or a majority thereof at a recorded meeting or in writing. 62 LAWS OF DELAWARE INCOME TAX APPEALS Section 17. After determination of the State Tax Board upon a complaint or appeal of a taxable at a formal hearing as provided in Section 11 (c), appeal may be made within thirty days from notification of said Board's decision, to the Superior Court. The Superior Court for the several counties of the State is hereby vested with jurisdiction to hear and determine all such appeals and may by proper rules, prescribe the procedure to be followed in such appeals. Every such appeal shall be determined by the Court without the aid of a jury. Costs may be awarded by the said Court in its discretion and when so awarded the same shall be collected as other costs are collected. DELINQUENT TAXES Section 18. (a) Any person, fiduciary, association of per-sons, syndicate, joint venture or copartnership required to make a return under this Act, whether taxable or not, and failing so to do within 30 days after the time when such return is required to be filed shall be subject to a specific penalty of $5.00 in addition to all other penalties prescribed by this Act. If any taxable liable to file a return and pay taxes im-posed by these Articles neglects or refuses to pay the same within thirty days after notification of the said liability for the return and taxes, the Commissioner or Assistant Commissioner, shall make the return from his own knowledge or froin such informa-tion as he may obtain through testimony or otherwise, and the tax shown to be due on such return shall be assessed and collected in the same manner as prescribed for additional taxes, in Section 15 (b) (c) (d) and (e) and Section 16 (b) of this Article, except that no right of appeal shall be possessed by a taxable so assessed except through a claim for refund. If a taxable shall fail or refuse to make a return or to pay a tax as provided in this Act, such taxable shall be deemed guilty of fraud and shall be liable to the penalties provided for fraudulent returns. LAWS OF DELAWARE 63 INCOME TAX REFUNDS OF TAXES Section 19. (a) A taxable may apply to the State Tax Commissioner, State Tax Board, and the Superior Court, in order named, as hereinbefore provided, for refund of the taxes imposed by this Act alleged to have been erroneously or illegally assessed or collected or of any interest or penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected from said tax-able, at any time within two years from the date such tax was paid on the original return or thirty days from the date of pay-ment of any additional tax. The Tax Board shall grant a hearing thereon and if it shall determine that the tax, interest or penalties are excessive or incorrect, it shall resettle the same according to the law and the facts and adjust the computation of tax, inter-est or penalties accordingly. The Tax Department shall notify the taxable of such determination and shall refund to the taxable the amount paid in excess of the tax, interest and penalties found by it to be due. CLAIMS FOR ABATEMENT OR REFUND (b) If the Tax Commissioner shall fail to act upon or shall reject any claim for abatement or refund of taxes alleged to have been illegally or erroneously assessed or paid, within sixty days from the filing of such claim, the taxable shall have and possess rights of appeal to the State Tax Board and as provided in Sec-tions 16 (b) and 17 of this Article. PENALTIES Section 20. In any case where additional tax is found to be due, if it shall appear that the return was made in good faith and understatement of the tax is not due to any fault of the tax-able there shall be no penalty added because of such understate-ment but interest shall be added to the amount of the deficiency at the rate of one-half of one per centum for each month or fraction of a month. 64 LAWS OF DELAWARE INCOME TAX If it shall appear that the understatement of tax is due to negligence on the part of the taxable, there shall be added to the amount of the deficiency a penalty of five per centum thereof and, in addition, interest at the rate of one-half of one per centum per month or fraction of a month, which interest shall be on the amount of tax plus the penalty. If it shall appear that the return of income is grossly understated or is false or fraudulent, there shall be added to the tax on the additional income discovered to be taxable a penalty of one hundred per centum, and in addition, interest added at the rate of one-half of one per centum per month or fraction of a month which interest shall be on the amount of tax plus the penalty. If any taxable, without intent to evade any tax im-posed by this Act shall fail to file a return of income, or pay a tax if one is due, at the time required by or under the provisions of this Act, but shall voluntarily file a return of income and pay the tax due within thirty days thereafter, there shall be added to the tax a penalty equal to five per centum thereof and in ad-dition interest at the rate of one-half per centum per month or fraction of a month, which interest shall be on the amount of tax plus penalty. If any taxable wilfully fails or refuses to file a return of in-come or to pay a tax if one is due within thirty days of the time required by or under the provisions of this Act, there shall be added to the tax, a penalty of one hundred per centum thereof, and in addition, interest added at the rate of one-half per centum per month or fraction of a month, which interest shall be on the amount of tax plus penalty. Any person, or corporation or any officer or employee of any corporation, or any member or employee of any association of persons, syndicate, joint venture or copartnership, who with intent to evade any requirement of this Act or any lawful re-quirement of the State Tax Department thereunder, shall fail to pay any tax or to make, sign or verify any return or to supply LAWS OF DELAWARE 65 INCOME TAX any information required by or under the provisions of this Act, or who, with like intent, shall make, render, sign or verify any false or fraudulent return or statement or shall supply any false or fraudulent information, shall be guilty of a misdemeanor and shall, upon conviction, be fined not to exceed five hundred dollars or be imprisoned not to exceed six months, or both, at the dis-cretion of the Court. The penalties provided by this paragraph shall be additional to all other penalties in this Act provided. Any taxable who shall refuse or neglect to make the return required to be made under Articles I and II of this Act within thirty days after the last day for making such return, or who shall refuse or neglect to pay the tax assessed against such taxable within thirty days after it becomes due, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not to exceed five hundred dollars or by imprisonment not exceeding six months or both in the dis-cretion of the court. The Tax Board shall have power to compromise any penalty for which it is authorized to bring action under the fore-going provisions and all penalties collected by the Tax Depart-ment either by compromise or suit shall be paid to the State Treasurer and the same shall go into and become part of the School Fund. The failure to do any act required by or under the provisions of this Act shall be deemed an act committed in part at the office of the Tax Department in Dover. The certificate of the Tax Commissioner to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of this Act, shall be prima facie evidence that such tax has not been paid, that such return has not been filed or that such information has not been supplied. If any taxable, who has failed to file a return or who has filed an incorrect or insufficient return and has been notified by the Tax Department of this delinquency, refuses or neglects 4 66 LAWS OF DELAWARE INCOME TAX within thirty days after such notice to file a proper return or files a fraudulent return, the income of said taxable shall there-upon be determined by the Tax Department according to its best information and belief and the tax shall be levied, assessed, col-lected and paid, together with penalty equal to one hundred per centum of the amount of the tax, together with interest at the rate of one-half per centum per month or fraction of a month on the amount of tax plus the penalty. The Tax Board may in its discretion allow further time for filing of a return in such cases. If a taxable has failed, without good cause to file a return within the time prescribed by law, or has filed a fraudulent return or having filed an incorrect return has failed, after notice to file a proper return, the Tax Commissioner shall give full effect to the penalty provided in Section 20, paragraph I and shall not reduce the tax, interest and penalty below double the amount for which the taxable is found to be properly assessed but the Tax Board shall have power to reduce this penalty pro-vided by Section 20, paragraph I to not less than twenty-five per centum of the amount of the tax with interest added at one-half of one per centum per month, or fraction of a month, which interest shall be on the amount of the tax plus the penalty. The interest provided for in this section shall in all cases be computed from the date the tax was originally due to the date of payment. RECEIPTS FOR TAXES Section 21. (a) It shall be the duty of the Tax Depart-ment to give or send to the taxable or to his authorized agent, making payment in accordance with the provisions of this Act, a full written or printed receipt expressing the amount paid and the particular account for which such payment was made. EXPENSES OF TAX DEPARTMENT (b) The Tax Board and the officers and employees of the Tax Department shall be entitled to receive from the State their LAWS OF DELAWARE 67 INCOME TAX actual and necessary expenses while engaged in the performance of their duties. All expense accounts shall be made in detail and shall be approved by the Tax Commissioner. The total shall in no case exceed the sums appropriated therefor. LEGAL ADVICE BY ATTORNEY GENERAL Section 22. (a) It shall be the duty of the Attorney Gen-eral to give counsel, advice and legal assistance to the Tax De-partment and to assist in the prosecution of violations of this Act when such counsel, advice or assistance is requested by the Tax Department. DEPUTY ATTORNEY GENERAL (b) The Attorney General is hereby authorized to appoint an 'additional Deputy Attorney General who shall render advice and assistance to the Tax Department when called on by such Department and shall perform such other duties as may from time to time be assigned to him by the Attorney General. Such Deputy Attorney General shall hold office at the pleasure of the Attorney General and shall receive a salary of two thousand Dollars ($2,000.00) per annum payable from the appropriation of the Tax Department. REPAYMENT FUND Section 23. (a) The Tax Department shall retain out of the revenue collected from the taxes imposed by Article I a sum sufficient to provide at all times a fund of twenty thousand dollars out of which it shall pay any refunds provided for in Section 19, to which taxables shall be entitled under the provisions of these Articles. Said funds shall be deposited in the financial institution which is the legal depository of the State monies to the credit of the State Tax Department and shall be disbursable on order of the Tax Commissioner. 68 LAWS OF DELAWARE INCOME TAX CONTINGENT FUND (b) The Tax Department shall retain in its hands of the revenue collected from the taxes imposed by Article I, exclusive of interest and penalties, a sum equal to one per centum of the amount due and collected for and during the previous income year ; Provided, however, that such amount shall not exceed Fifteen Thousand Dollars ($15,000.00) in any one year. This sum shall be used as a contingent fund for the employment of help and the purchase of materials and equipment to improve the operation of the Tax Department. All payments from this con-tingent fund shall be fully set forth in detail in the annual report to the Governor and to the General Assembly. The contingent fund herein provided shall not be deducted from the estimate of sums required for the maintenance of the Tax Department to be submitted to the Governor but it shall appear as a deduction from the estimate of revenue to be received during each of the two succeeding years as provided in Section 12 (k). This fund shall be disbursable on order of the Tax Commissioner. CONTRACT TO ASSUME TAXES ILLEGAL Section 24. It shall be unlawful for any person to agree or contract directly or indirectly to pay, or assume, or bear the burden of any tax payable by any taxable under the provisions of these Articles. Any such contract or agreement shall be null and void and shall not be enforced or given effect by any court. REPEALS Section 25. Chapter 9, of Volume 32, of the Laws of Dela-ware, entitled "An Act to provide Revenue for School Purposes" as amended by Chapter 16, Volume 33, of the Laws of Delaware, entitled "An Act to Amend An Act Entitled 'An Act to Provide Revenue for School Purposes'" as amended by Chapter 23, Volume 34, of the Laws of Delaware, entitled "An Act to Amend Chapter 9, of Volume 32, Laws of Delaware in Relation to the Income Tax" and as further Amended by Chapter 11, Volume 35, entitled "An Act to Amend Chapter 9, Volume 32, Laws of Dela- LAWS OF DELAWARE 69 INCOME TAX ware in Relation to Income Taxes" shall be continued in full force and effect as to all taxes, assessments, proceedings, suits and matters arising out of or in connection with returns required to be made for the year 1928 and all prior years, and shall so continue until such time as all of said taxes, assessments, pro-ceedings, suits and matters shall have been finally collected, determined or disposed of, at which said time said Chapter 9, Volume 32 of the Laws of Delaware as amended shall be repealed: Provided, however, that the Tax Commissioner appointed under Section 9 (b) of this Act, and Tax Board provided in Section 11 of this Act and the Superior Court shall have jurisdiction over all taxes, assessments, proceedings, suits and matters arising out of or in connection with returns required to be made for the year 1928 and all prior years. All taxes, interest, penalties and other collections made under the provisions of this Act, and Chapter 9, Volume 32, Laws of Delaware, as amended, and in Article 8, of Chapter 6, of the Re-vised Code, as amended, shall be used for the building, main-tenance, operation and repairs of the public schools and main-tenance and operation of the public school system of Delaware, and for other purposes specifically authorized in this Act. All Acts or parts of Acts inconsistent with the provisions of this Act be and the same are hereby repealed. INVESTIGATIONS, EXAMINATIONS AND PROCEEDINGS UNDER PRIOR ACTS Section 26. Any investigation, examination or proceeding undertaken, commenced or instituted by the Tax Department or by the Attorney General, in so far as it relates to Chapter 9, Volume 32, Laws of Delaware, as amended, may be conducted and continued to a final determination by the Tax Department herein created in accordance with the powers hereinbefore conferred. 70 LAWS OF DELAWARE INCOME TAX PENALTIES FOR DISCLOSURE OF RETURNS Section 27. It shall be unlawful for any officer or employee of the State of Delaware to make known intentionally informa-tion imparted by any income tax return made under this Act or to willfully permit any income tax return of a taxable or copy thereof to be seen or examined by any person other than the tax-able or his authorized agent and employees of the Tax Depart-ment, except as provided by law and any offense against the fore-going provisions shall be a misdemeanor and shall be punished by a fine not exceeding five hundred dollars ($500.00) or by imprisonment not exceeding one year, or both, at the discretion of the Court. UNCONSTITUTIONALITY OR INVALIDITY Section 28. If any clause, sentence, paragraph or part of this Act shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of this Act 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. No caption of any Article, Section or set of Sections shall in any way affect the interpreta-tion of this Act or any part thereof. Approved April 2, 1929. LAWS OF DELAWARE 71 CHAPTER 9 STATE REVENUE INSURANCE COMPANY TAX AN ACT to amend Chapter 6 of the Revised Code of the State of Delaware defining the Taxable Gross Premiums collected by Insurance Companies. 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 repealing 78. Section 41 and by inserting in lieu thereof the following sec-tion to be styled 78. Section 41. 78. Section 41. Each and every insurance company, firm or corporation doing an insurance business of any kind within the State of Delaware, excepting that of workmen's compensation in-surance, shall, on the twenty-eighth day of February of each year, pay to the Insurance Commissioner, for the use of the State, one and one-half per centum upon the gross amount of premiums received and assessments collected upon persons or on the lives of persons resident in, or upon real and personal property located within this State, by any such insurance company, firm or corpora-tion, or the authorized agent thereof, for the calendar year im-mediately preceding the date herein provided for such payments ; provided, however, in computing the gross amount of premiums received and assessments collected deductions for dividends paid to policy-holders shall be permitted. Each and every insurance company, firm or corporation as hereinbefore mentioned in this Section shall at the time of making such payments, deliver to the Insurance Commissioner a full and detailed statement showing the gross amount of premiums re-ceived and assessments collected and dividends paid to policy-holders by such insurance company, firm or corporation, or the authorized agent thereof, for the calendar year immediately pre-ceding the date herein provided for such payments, and such 72 LAWS OF DELAWARE INSURANCE TAX statement shall be verified by the oath or affirmation of the Presi-dent or Secretary of said company, duly administered by some person authorized to administer oaths. Section 2. That Chapter 6 of the Revised Code of the State of Delaware be, and the same is hereby amended by repealing 105A. Section 68-A. as the same is found in Chapter 8, Volume 28, Laws of Delaware. Section 3. All acts or part |
| Date Digital | 2010 |
| CONTENTdm file name | 3040.cpd |
Description
| Title | Laws of the State of Delaware - Volume 36 - Page 1 |
| Creator2 | Delaware General Assembly |
| Type | Text |
| Full Text | LAWS OF THE STATE OF DELAWARE PASSED AT THE One Hundred and Second Session of the General Assembly COMMENCED AND HELD AT DOVER On Tuesday, January ', A. D.' 9 2 9 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES THE ONE HUNDREDTH AND FIFTY- THIRD VOLUME XXXVI J. LAURANCE BANKS, INCORPORATED WILMINGTON, DELAWARE 1929 |
| CONTENTdm file name | 19002.pdfpage |
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