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LAWS
OF THE
STATE OF DELAWARE
ONE HUNDRED AND SIXTH
SESSION OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 5, A. D.
1937
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDRED AND SIXTY- FIRST
VOLUME XLI
Printed by
WILLIAM E. TAYLOR, INC.
Wilmington, Delaware
Object Description
| Rating | |
| Title | Laws of the State of Delaware - Volume 41 |
| Description | Laws of the State of Delaware. One Hundred And Sixth Session Of The General Assembly Commenced And Held At Dover On Tuesday, January 5, A. D. 1937 Volume XLI |
| Creator | Delaware |
| Creator2 | Delaware General Assembly |
| Contributors | William E. Taylor, Inc. |
| Publisher | Department of State |
| Type | Text |
| Format | |
| Full Text | LAWS OF THE STATE OF DELAWARE ONE HUNDRED AND SIXTH SESSION OF THE GENERAL ASSEMBLY COMMENCED AND HELD AT DOVER On Tuesday, January 5, A. D. 1937 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES THE ONE HUNDRED AND SIXTY-FIRST VOLUME XLI Printed by WILLIAM E. TAYLOR, INC. Wilmington, Delaware LAWS of DELAWARE Constitution of the State of Delaware CHAPTER 1 AMENDMENT TO CONSTITUTION AN ACT PROPOSING CERTAIN AMENDMENTS TO ARTICLE IV OF THE CONSTITUTION OF THE STATE OF DELAWARE, RELATING TO THE JUDICIARY. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House agreeing thereto): Section 1. That Article IV of the Constitution of the State of Delaware be amended so as to read as follows: ARTICLE IV Judiciary Section 1. The judicial power of this State shall be vested in a Supreme Court, a Court of General Sessions, a Court of Chancery, an Orphans' Court, a Register's Court, Justices of the Peace, and such other courts as the General Assembly, with the concurrence of two-thirds of all the members elected to each House, shall from time to time by law establish. Section 2. There shall be three Justices of the Supreme Court who shall be citizens of the State and learned in the law. One of them shall be the Chief Justice who shall be designated as such by his appointment and who when present shall preside at all sittings of the Court. In the absence of the Chief Justice the Justice pres-ent who is senior in length of service shall preside. If it is other- 1 4 CHAPTER 1 AMENDMENT TO CONSTITUTION wise impossible to determine seniority among the Justices, they shall, determine it by lot and certify accordingly to the Governor. There shall be six other State Judges who shall be citizens of the State and learned in the law. One of them shall be Chan-cellor, one of them_ President Judge of the Court of General Ses-sions and of the Orphans' Court and the other four of them Asso-ciate Judges of the Court of General Sessions and of the Orphans' Court. Three of the said Associate Judges shall be resident Asso-ciate Judges and one of them shall after appointment reside in each County of the State. If it is otherwise impossible to determine seniority of service among the said Associate Judges, they shall determine it by lot and certify accordingly to the Governor. Section 3. The Justices of the Supreme Court, the Chancellor, and the President Judge and Associate Judges of the Court of General Sessions and of the Orphans' Court shall be appointed by the Governor, by and with the consent of a majority of all the members elected to the Senate, for the term of twelve years each, and the persons so appointed shall enter upon the discharge of the duties of their respective offices upon taking the oath of office prescribed by this Constitution. If a vacancy shall occur, by ex-piration of term or otherwise, at a time when the Senate shall not be in session, the Governor shall within thirty days after the hap-pening of any such vacancy convene the Senate for the purpose of confirming his appointment to fill said vacancy and the transaction of such other executive business as may come before it. Such vacancy shall be filled as aforesaid for the full term. The said appointment shall be such that no more than two of the three Justices of the Supreme Court, in office at the same time, shall have been appointed from the same political party, and no more than three of the five Judges of the Court of General Sessions and of the Orphans' Court, in office at the same time, shall have been appointed from the same political party. Section 4. The Justices of the Supreme Court, the Chancellor, and the President Judge and Associate Judges of the Court of General Sessions and of the Orphans' Court shall respectively re- CHAPTER 1 5 AMENDMENT TO CONSTITUTION ceive from the State for their services compensations which shall be fixed by law and paid monthly and they shall not receive any fees or perquisites in addition to their salaries for business done by them except as provided by law. They shall hold no other office of profit. Section 5. The President Judge of the Court of General Ses-sions and of the Orphans' Court and the four Associate Judges thereof shall compose the Court of General Sessions and the Or-phans' Court, as hereinafter prescribed. Except as hereinafter prescribed with respect to the Orphans' Court, the said five Judges shall designate those of their number who shall hold the said courts in the several counties. No more than three of them shall sit together in either of the said courts. In each of the said courts the President Judge when present shall preside and in his absence the senior Associate Judge present shall preside. One Judge shall constitute a quorum of the said courts, re-spectively, except in the Court of General Sessions sitting to try a criminal case involving a charge of capital felony, when three Judges shall constitute a quorum, and except in the Court of Gen-eral Sessions sitting to try cases of prosecution under Section 8 of Article V of this Constitution, when two Judges shall constitute a quorum, and except in the Orphans' Court sitting to hear appeals from a Register's Court, when two Judges shall constitute a quorum. One Judge may open and adjourn any of said courts. Section 6. Subject to the provisions of Section 5 of this Ar-ticle, two or more sessions of the Court of General Sessions and of the Orphans' Court may at the same time be held in the same county or in different counties, and the business in the several counties may be distributed and apportioned in such manner as shall be provided by the rules of the said courts, respectively. Section 7. The Court of General Sessions shall have juris-diction of all causes of a civil nature, real, personal and mixed, at 6 CHAPTER 1 AMENDMENT TO CONSTITUTION common law and all other the jurisdiction and powers vested by the laws of this State in the formerly existing Superior Court; and also shall have all the jurisdiction and powers vested by the laws of this State in the formerly existing Court of General Sessions of the Peace and Jail Delivery; and also shall have all the jurisdiction and powers vested by the laws of this State in the formerly existing Court of General Sessions; and also shall have all the jurisdiction and powers vested by the laws of this State in the formerly exist-ing Court of Oyer and Terminer. Section 8. The phrase "Supreme Court" as used in Section 4 of Article V of this Constitution and the phrases "Superior Court" "Court of General Sessions of the Peace and Jail Delivery" "Court of Oyer and Terminer" and "Court of General Sessions" wherever found in the law of this State, elsewhere than in this amended Article IV of this Constitution, shall be read as and taken to mean, and hereafter printed as, the Court of General Sessions provided for in this amended Article IV of this Constitution; and the phrase "Chief Justice" wherever found in the law of this State existing at the time this amended Article IV of this Constitution becomes effective, elsewhere than in this amended Article IV of this Constitution, shall be read as and taken to mean, and here-after printed as, President Judge of the Court of General Sessions and of the Orphans' Court, as provided for in this amended Article IV of this Constitution. Section 9. The Orphans' Court shall have all the jurisdiction and powers vested by the laws of this State in the Orphans' Court. The Orphans' Court in each County shall, except as hereinafter provided for, consist of the President Judge of the Orphans' Court and the resident Associate Judge of the County. The President Judge when present shall preside. The President Judge shall have the power to designate any other Associate Judge to sit in the.Or-phans' Court with the resident Associate Judge of the County at any time when the President Judge will not be present and more than one Judge is required to constitute the court; and shall also have the power to designate any other Associate Judge to sit in AMENDMENT TO CONSTITUTION the Orphans' Court in any County in place of the resident Associate Judge of the County in case such resident Associate Judge should be absent from the County, incapacitated or disqualified to sit by reason of interest; and shall also have the power to designate any Associate Judge to sit in the Orphans' Court in any County as a third Judge of said court in any case where the opinions of two Judges sitting are opposed. Section 10. The Chancellor shall hold the Court of Chancery. This court shall have all the jurisdiction and powers vested by the laws of this State in the Court of Chancery. Upon written request made by the Chancellor to the President Judge of the Court of General Sessions and of the Orphans' Court, or to the senior Associate Judge of said Courts if the said President Judge should be incapacitated or absent from the State, such Presi-dent Judge or senior Associate Judge, as the case may be, shall be authorized and it shall be his duty to designate one or more of the fivg Judges of the Court of General Sessions and of the Orphans' Court to sit separately as Acting Vice-Chancellor, or Acting Vice- Chancellors, and hear and decide such causes in the Court of Chan-cery as the Chancellor may indicate prior to such designation that he desires to be so heard and decided. It shall be the duty of the Judges so designated to serve accordingly as Acting Vice-Chancel-lors. The Judges hearing and deciding such causes as such Acting Vice-Chancellors shall, upon their decision of a cause, recommend to the Chancellor the decree to be entered therein and all decrees in such causes shall be made by and in the name of the Chancellor. Section 11. The Supreme Court shall have jurisdiction as follows: To issue writs of error in civil causes to the Court of General Sessions and to determine finally all matters in error in the judgments and proceedings of said Court of General Sessions in civil causes. To issue upon application of the accused, after convic-tion and sentence, writs of error in criminal causes to the Court of CHAPTER 1 7 8 CHAPTER 1 AMENDMENT TO CONSTITUTION General Sessions in all cases in which the sentence shall be death, imprisonment exceeding one month, or fine exceeding $100, and in such other cases as shall be provided by law; and to determine finally all matters in error in the judgments and proceedings of said Court of General Sessions in such criminal causes; provided, however, that there shall be no writ of error to the Court of Gen-eral Sessions in cases of prosecution under Section 8 of Article V of this Constitution. To receive appeals from the Court of General Sessions in cases of prosecution under Section 8 of Article V of this Con-stitution and to determine finally all matters of appeal in such cases. To receive appeals from the Court of Chancery and to determine finally all matters of appeal in the interlocutory or final decrees and other proceedings in chancery. To receive appeals from the Orphans' Court and to de-termine finally all matters of appeal in the interlocutory or final decrees and/or judgments and other proceedings in the Orphans' Court. To issue writs of prohibition, quo warranto, certiorari and mandamus to the Court of General Sessions, the Court of Chancery and the Orphans' Court, or any of the Judges of the said courts, and all orders, rules and processes proper to give effect to the same. The General Assembly shall have power to provide\ by law in what manner the jurisdiction and power hereby conferred may be exercised in vacation and whether by one or more Justices of the Supreme Court. To issue such temporary writs or orders in causes pend-ing on appeal; or on writ of error, as may be necessary to protect the rights of parties and any Justice of the Supreme Court may exercise this power when the court is not in session. To exercise such other jurisdiction by way of appeal, writ of error or of certiorari as the General Assembly may from time to time confer upon it. CHAPTER 1 9 AMENDMENT TO CONSTITUTION Section 12. The Supreme Court shall always consist of the three Justices composing it except in case of a vacancy or vacancies in their number or in case any one or two of them shall be in-capacitated or disqualified to sit by reason of interest, in any of which cases the Chief Justice of the Supreme Court, or if he be disqualified or incapacitated, the Justice who by seniority is next in rank to the Chief Justice, shall have the power to designate one or more of the said six other State Judges to sit in the Supreme Court temporarily to fill up the number of that court to three Justices and it shall be the duty of those of said six other State Judges, so designated, to sit accordingly, provided, however, that no one of said six other State Judges shall be so designated to sit in the Supreme Court to hear any cause in which he sat below. Three Justices shall constitute a quorum in the Supreme Court. Any one of the Justices of the Supreme Court may open and adjourn court. Section 13. In matters of chancery jurisdiction in which the Chancellor is interested or otherwise disqualified, the President Judge of the Court of General Sessions and of the Orphans' Court shall have jurisdiction, or, if the said President Judge is interested or otherwise disqualified, the senior Associate Judge not interested or otherwise disqualified shall have jurisdiction. Section 14. The President Judge of the Court of General Sessions and of the Orphans' Court or any Associate Judge shall have power, in the absence of the Chancellor from the county where any suit in equity may be instituted or during the temporary disability of the Chancellor, to grant restraining orders, and the said President Judge or any Associate Judge shall have power, dur-ing the absence of the Chancellor from the State or his temporary disability, to grant preliminary injunctions pursuant to the rules and practice of the Court of Chancery; provided that nothing here-in contained shall be construed to confer general jurisdiction over the case. Section 15. The Governor shall have power to commission a judge or judges ad litem to sit in any cause in any of said Courts when by reason of legal exception to the Judges authorized to sit 10 CHAPTER 1 AMENDMENT TO CONSTITUTION therein, or for other cause, there are not a sufficient number of Judges available to hold such Court. The commission in such case shall confine the office to the cause and it shall expire on the de-termination of the cause. The judge so appointed shall receive reasonable compensation to be fixed by the General Assembly. A. member of Congress, or any person holding or exercising an office under the United States, shall not be disqualified from being ap-pointed a judge ad litem. Section 16. The jurisdiction of each of the aforesaid courts shall be co-extensive with the State. Process may be issued out of each court, in either county, into every county. No costs shall be awarded against any party to a cause by reason of the fact that suit is brought in a county other than that in which the defendant or defendants may reside at the time of bringing suit. Section 17. The General Assembly, notwithstanding anything contained in this Article, shall have power to repeal or alter any act of the General Assembly giving jurisdiction to the former Court of Oyer and Terminer, the former Superior Court, the former Court of General Sessions of the Peace and Jail Delivery, the Court of General Sessions, the Orphans' Court or the Court of Chancery, in any matter, 'or giving any power to either of the said courts. The General Assembly shall also have power to confer upon the Court of General Sessions, the Orphans' Court and the Court of Chancery jurisdiction and powers in addition to those hereinbefore mentioned. Until the General Assembly shall otherwise direct, there shall be an appeal to the Supreme Court in all cases in which there is an appeal, according to any act of the General Assembly, to the former Court of Errors and Appeals or to the former Supreme Court of this State. Section 18. Until the General Assembly shall otherwise pro-vide, the Chancellor shall exercise all the powers which any law of this State vests in the Chancellor, besides the general powers of the Court of Chancery, and the President Judge of the Court of Gen-eral Sessions and of the Orphans' Court and the Associate Judges of said Courts shall each singly exercise all the powers which any CHAPTER 1 11 AMENDMENT TO CONSTITUTION law of this State vests in the Judges singly of the former Superior Court. Section 19. Judges shall not charge juries with respect co matters of fact, but may state the questions of fact in issue and declare the law. Section 20. In civil causes where matters of fact are at issue, if the parties agree, such matters of fact shall be tried by the court, and judgment rendered upon their decision thereon as upon a ver-dict by a jury. Section 21. In civil causes, when pending, the Court of Gen-eral Sessions shall have the power, before judgment, of directing, upon such terms as it shall deem reasonable, amendments, implead-ings and legal proceedings, so that by error in any of them, the determination of causes, according to their real merits, shall not be hindered; and also of directing the examination of witnesses who are aged, infirm, or going out of the State, upon interrogatories de bene esse, to be read in evidence, in case of the death or departure of the witnesses before the trial, or inability by reason of age, sick-ness, bodily infirmity, or imprisonment, then to attend; and also the power of obtaining evidence from places not within the State. Section 22. At any time pending an action for debt or dam-ages, the defendant may bring into court a sum of money for dis-charging the same, together with the costs then accrued and the plaintiff not accepting the same, if upon the final decision of the cause, he shall not recover a greater sum than that so paid into court for him, he shall not recover any costs accruing after such payment, except where the plaintiff is an executor or administrator. Section 23. By the death of any party, no suit in chancery or at law, where the cause of action survives, shall abate, but, until the General Assembly shall otherwise provide, suggestion of such death being entered of record, the executor or administrator of a deceased petitioner or plaintiff may prosecute the said suit; and if a respondent or defendant dies, the executor or administrator being duly served with a scire facias thirty days before the return thereof 12 CHAPTER 1 AMENDMENT TO CONSTITUTION shall be considered as a party to the suit, in the same manner as if he had voluntarily made himself a party; and in any of those cases, the court shall pass a decree, or render judgment for or against executors or administrators as to right appertains. But where an executor or administrator of a deceased respondent or de-fendant becomes a party, the court upon motion shall grant such a continuance of the cause as to the judges shall appear proper. Section 24. Whenever a person, not being an executor or ad-ministrator, appeals from a decree of the Chancellor, or applies for a writ of error, such appeal or writ shall be no stay of proceed-ing in chancery, or the court to which the writ issues, unless the appellant or plaintiff in error shall give sufficient security to be approved respectively by the Chancellor, or by a judge of the court from which the writ issues, that the appellant or plaintiff in error shall prosecute respectively his appeal or writ to effect, and pay the condemnation money and all costs, or otherwise abide the decree in appeal or the judgment in error, if he fail to make his plea good. The Supreme Court, or any Justice thereof, in any proper case, in place of the security hereinabove mentioned, as a condition that such appeal or writ of error shall operate as a super-sedeas, or stay as aforesaid, may require that the appellant or plain-tiff in error shall give bond, with approved surety, in, such amount as the said Court, or any justice thereof, shall determine, to in-demnify the appellee or defendant in error against any loss or damage that may be suffered by reason of such appeal or writ of Section 25. No writ of error shall be brought upon any judgment heretofore confessed, entered or rendered, or upon any judgment hereafter to be confessed, entered or rendered, but within six months after the confessing, entering or rendering there-of; unless the person entitled to such writ be an infant, non compos mentis, or a prisoner, and then within six months exclusive ofi the time of such disability. Section 26. The Prothonotary of each county shall be the Clerk of the Court of General Sessions in and for the County in CHAPTER 1 AMENDMENT TO CONSTITUTION which he holds office. He may issue process, take recognizance of bail and enter judgments, according to law and the practice of the court. No judgment in one county shall bind lands or tene-ments in another until a testatum fieri facias being issued shall be entered of record in the office of the Prothonotary of the county wherein the lands or tenements are situated. Such Prothonotary shall perform all duties heretofore performed by the Clerk of the Peace as Clerk of the former Court of General Sessions and the former Court of Oyer and Terminer. Section 27. The Supreme Court shall have the power to ap-point a Clerk to hold office at the pleasure of the said Court. He shall receive from the State for his services a compensation which shall be fixed from time to time by the said Court and paid monthly. Section 28. The General Assembly may by law give to any inferior courts by it established or to be established, or to one or more justices of the peace, jurisdiction of the criminal matters fol-lowing, that is to sayassaults and batteries, carrying concealed a deadly weapon, disturbing meetings held for the purpose of re-ligious worship, nuisances, and such other misdemeanors as the General Assembly may from time to time, with the concurrence of two-thirds of all the members elected to each House prescribe. The General Assembly may by law regulate this jurisdiction, and provide that the proceedings shall be with or without indict-mer4 by grand jury, or trial by petit jury, and may grant or deny the privilege of appeal to the Court of General Sessions; i provided, however, that there shall be an appeal to the Court of General Sessions in all cases in which the sentence shall be imprisonment exceeding one month, or a fine exceeding one hundred dollars. Section 29. There shall be appointed, as hereinafter provided, such number of persons to the office of Justice of the Peace as shall be directed by law, who shall be commissioned for four years. Section 30. Justices of the Peace and the judges of such courts as the General Assembly may establish pursuant to the provisions 1.3 14 CHAPTER 1 AMENDMENT TO CONSTITUTION of Section 1 or Section 28 of this Article shall be appointed by the Governor, by and with the consent of a majority of all the members elected to the Senate, for such terms as shall be fixed by this Con-stitution or by law. Section 31. The Registers of Wills of the several counties shall respectively hold the Register's Court in each county. Upon the litigation of a cause the depositions of the witnesses examined shall be taken at large in writing and make part of the proceedings in the cause. This court may issue process throughout the State. Appeals may be taken from a Register's Court to the Orphans' Court. In cases where a Register of Wills is interested in questions concerning the probate of wills, the granting of letters of adminis-tration, or executors' or administrators' accounts, the cognizance thereof shall belong to the Orphans' Court. Section 32. An executor or administrator shall file every ac-count with the Register of Wills for the county, who shall, as soon as conveniently may be, carefully examine the particulars with the proofs thereof, in the presence of such executor or administrator, and shall adjust and settle the same according to the right of the matter and the law of the land; which account so settled shall remain in his office for inspection; and the executor, or adminis-trator, shall within three months after such settlement give notice in writing to all persons entitled to shares of the estate, or to their guardians, respectively, if residing within the State, that the ac-count is lodged in the said office for inspection. Exceptions may be made by persons concerned to both sides of every such account, either denying the justice of the allowances made to the accountant or alleging further charges against him; and the exceptions shall be heard in the Orphans' Court for the county; and thereupon the account shall be adjusted and settled according to the right of the matter and the law of the land. Section 33. The style in all process and public acts shall be THE STATE OF DELAWARE. Prosecutions shall be carried on in the name of the State. CHAPTER 1 15 AMENDMENT TO CONSTITUTION Section 34. The six State Judges in office at and immediately before the time this amended Article IV of this Constitution be-comes effective shall hold their respective offices until the expira-tion of their terms respectively and shall receive the compensation provided by law. They shall however be hereafter designated as follows; The Chancellor shall continue to be designated as Chancellor; The Chief Justice shall hereafter be designated as President Judge of the Court of General Sessions and of the Orphans' Court; The Associate Judges shall hereafter be designated as Asso-ciate Judges of the Court of General Sessions and of the Orphans' Court. Section 35. All writs of error and appeals and proceedings depending, at the time this amended Article IV of this Constitu-tion becomes effective, in the Supreme Court as heretofore consti-tuted shall be proceeded with in the Supreme Court hereby estab-lished, and all the books, records and papers of the said Supreme Court as heretofore constituted shall be the books, records and papers of the Supreme Court hereby established. All suits, proceedings and matters depending, at the time this amended Article IV of this Constitution becomes effective, in the former Superior Court, and all books, records and papers of the said court, shall be transferred to the Court of General Sessions hereby established and the said suits, proceedings and matters shall be proceeded with to final judgment and determination in the said Court of General Sessions hereby established. All indictments, proceedings and matters of a criminal nature depending in the former Court of General Sessions and in the former Court of Oyer and Terminer, at the time this amended Article IV of this Constitution becomes effective, and all books, records and papers of said former Court of General Sessions and former Court of Oyer and Terminer shall be transferred to the 16 CHAPTER 1 AMENDMENT TO CONSTITUTION Court of General Sessions hereby established, and the said indict-ments, proceedings and matters depending shall be proceeded with to final judgment and determination in the said Court of General Sessions hereby established. The Court of Chancery is not affected by this amended Article IV of this Constitution. CHAPTER 2 AMENDMENT TO CONSTITUTION AN Acr PROPOSING AN AMENDMENT TO ARTICLE X OF THE CONSTITUTION OF THE STATE OF DELAWARE, RELATING TO THE CREATION OF A PUBLIC SCHOOL TRUST FUND. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House agreeing thereto): 1. That Aiticle X of the Constitution of the State of Dela-ware be, and the same is hereby amended by adding thereto a new Section to be known as Section 5 thereof, in the following lan-guage, viz: "Section 5. There shall be created a Public School Trust-Fund from moneys collected by the State from es-tate taxes, and from moneys in excess of One Million Dollars collected in any fiscal year from inheritance taxes, and from moneys and property donated, devised or be-queathed to said Fund, the income from said Fund to be used for the purpose of maintaining the free public schools of the State and for the emergency rebuilding of public school buildings. The General Assembly shall enforce this Section by. appropriate legislation." 17 Jurisdiction and Property of the State CHAPTER 3 TRANSFER OF CERTAIN PUBLIC LANDS AN ACT AUTHORIZING THE STATE HIGHWAY DEPARTMENT TO TRANSFER CERTAIN PUBLIC LANDS IN THE VICINITY OF BETHANY BEACH IN EXCHANGE FOR LANDS RE-QUIRED FOR THE ACTIVITIES OF THE DELAWARE NA-TIONAL GUARD ADJACENT TO CAMP SITE OF SAID NA-TIONAL GUARD AT BETHANY BEACH, DELAWARE. WHEREAS, the State of Delaware now owns and holds title to a certain lot, piece or parcel of land situate in Sussex County, which lies between Bethany Beach and the Indian River, and bor-ders on the Atlantic Ocean; and WHEREAS, said lot, piece or parcel of land is held by the State of Delaware for the use and benefit of the State and is under the general supervision of the State Highway Department, with power together with the Governor, to execute and deliver good and sufficient deed for any part of the said public lands, being fifty (50) acres or less in extent, whenever the said Commission and the Governor shall deem it advisable to sell any part or all of the said lands; and WHEREAS, the State of Delaware has secured ninety-eight (98) acres for a camp site, but it now becomes necessary to obtain more land for a rifle range; and WHEREAS, six desirable lots, pieces or parcels of land owned by the Atlantic Coast and Inland Corporation, a corporation of the State of Delaware, consisting of one hundred and sixty-eight (168) 18 CHAPTER 3 TRANSFER OF CERTAIN PUBLIC LANDS 19 acres, more or less, extending northward and adjoining other lands of said corporation, can be secured for such rifle range in exchange for a part of said public land, said six lots being described as fol-lows: Parcel No. 1. ALL That certain tract, piece or parcel of land situated in Baltimore Hundred, Sussex County, State of Dela-ware, lying north of the Bethany Beach Canal, and containing ap-proximately five acres of land, more or less, and BEING that por-tion of a larger tract of land acquired by William P. Short by deed of Capt. William Melson and wife in 1926, which deed is duly recorded at Georgetown, Delaware. Parcels No. 2, 3, 4 and 5. ALL That certain tract, piece or parcel of land situated in said Hundred, County and State and more fully described as follows, to-wit: BEGINNING at a cedar post in the Salt Pond, corner for lands this day conveyed to the State of Delaware by said WEliam P. Short and wife; thence N 25°, E 1117 feet to cedar post, corner for the Hall land; thence N 26° E 556 feet to a cedar post, corner for the West land; thence N 231/20 E 367 feet to a cedar post; thence due East 1862 feet to a cedar post at the high water mark of the Atlantic Ocean; thence along and with the Atlantic Ocean at high water mark S 23,4° W 1515 feet to a cedar post; thence S 15 minutes E 485 feet to a cedar post; then leaving the Atlantic Ocean due West 820 feet to a cedar post; thence S 15 minutes E 4491/2 feet to a cedar post corner for lands this day conveyed to "The State of Delaware" by said Short and wife; thence along with one line of said lines N 711/2° W 1938 feet home to the place of BEGINNING, containing 117 acres of land, be the same more or less. Parcel No. 6. ALL That certain tract, piece or parcel of land situated in said Hundred, County and State and more fully de-scribed as follows, to-wit: BEGINNING at a post corner for lands of the State of Dela-ware and this grantor; thence East along and with Fifth Street to 20 CHAPTER 3 TRANSFER OF CERTAIN PUBLIC LANDS the United States Coast Guard Station, a distance of approximately 1000 feet; thence North a distance of approximately 1771 feet to other lands of this grantor; thence West 8° 20'; thence South 17° 53' W 18291/2 feet, containing 46 acres of land, be the same more or less; THEREFORE Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the State Highway Department be and it is hereby authorized and empowered to enter into and make an agree-ment with the said Atlantic Coast and Inland Corporation, its suc-cessors or assigns, which the said State Highway Department may determine to be' advisable and proper, for the conveyance of all or any part of the said lot, piece or parcel of public land belonging to the State of Delaware between Bethany Beach and the Indian River and bordering on the Atlantic Ocean, in consideration for the conveyance to the State of Delaware by the said Atlantic Coast and Inland Corporation of the said lots, pieces or parcels of land consisting of one hundred and sixty-eight (168) acres, more or less, and extending Northward to and adjoining other lands of the said Atlantic Coast and Inland Corporation. Section 2. That the Governor and the Secretary of State of the State of Delaware are hereby authorized and empowered to execute in the name of and under the Great Seal of the State of Delaware a deed conveying unto the said Atlantic Coast and Inland Corporation, its successors and assigns, any lot, piece or parcel of land belonging to the State of Delaware as hereinbefore described which the said State Highway Department may agree to convey as a consideration for the lots, pieces or parcels of land to be conveyed by the said Atlantic Coast and Inland Corporation to the State of Delaware. Approved April 19, 1937. Approved May 3, 1937. CHAPTER 4 NAME OF CHRISTIANA RIVER CHANGED TO CHRISTINA RIVER AN ACT TO CHANGE THE NAME OF THE CHRISTIANA RIVER IN NEW CASTLE COUNTY TO THE CHRISTINA RIVER. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. On and after the passage and approval of this Act the river in New Castle County now, known as the Christiana River shall thereafter be known and designated as the Christina River. 21 State Revenue CHAPTER 5 FRANCHISE TAXES AN ACT TO AMEND CHAPTER OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO FRAN-CHISE TAXES. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 64 of said Chapter 6 of the Revised Code of Delaware of 1935, being Code Section 98 of said Code, be and the same hereby is amended by striking out said Section 64 and inserting in lieu thereof the following: Section 64. Rates of Franchise Taxes:All corporations ac-cepting the provisions of the Constitution of the State of Delaware and coming under the provisions of the General Corporation Law of this State, and all corporations which have heretofore filed or may hereafter file a Certificate of Incorporation under the provi-sions of said corporation law, shall pay to the State Tax Depart-ment as an annual franchise tax whichever of the applicable amounts prescribed by paragraphs (1) or (2), hereinafter set forth, is the lesser: (1) Where the authorized capital stock does not exceed two hundred and fifty shares, five dollars; where the authorized capi-tal stock exceeds two hundred and fifty shares but is not more than one thousand shares, ten dollars; where the authorized capi-tal 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 authorized capital stock ex- 22 CHAPTER 5 .23 FRANCHISE TAXES ceeds five thousand shares but is not more than ten thousand shares, fifty dollars; and the further sum of twenty-five dollars on each ten thousand shares or part thereof. (2) Five dollars ($5.00), where the assumed no-par capital of the corporation, found in the manner hereinafter in this para-graph (2) provided, does not exceed twenty-five thousand dollars ($25,000.00); ten dollars ($10.00), where such assumed no-par capital exceeds twenty-five thousand dollars ($25,000.00) but is not more than one hundred thousand dollars ($100,000.00); twenty dollars ($20.00), where such assumed no-par capital ex-ceeds one hundred thousand dollars ($100,000.00) but is not more than three hundred thousand dollars ($300,000.00); twenty-five dollars ($25.00), where such assumed no-par capital exceeds three hundred. thousand dollars ($300,000.00) but is not more than five hundred thousand dollars ($500,000.00); fifty dollars ($50.00), where such assumed no-par capital exceeds five hundred thousand dollars ($500,000.00) but is not more than one million dollars ($1,000,000.00); and the further sum of twenty-five dollars ($25.00) for each one million dollars ($1,000,000.00) or part thereof of such additional assumed no-par capital. For the purpose of computing the tax in accordance with this paragraph (2), the corporation's assumed no-par capital, when-ever the phrase "assumed no-par capital" is used in this paragraph (2), shall be found by multiplying the number of authorized shares of capital stock without par value by one hundred dollars ($100.00). To the amount of the tax attributable to the corporation's as-sumed no-par capital, computed as above prescribed, add one hun-dred dollars ($100.00) for each one million dollars ($1,000,000.00) or fraction thereof in excess of one million dollars ($1,000,000.00) of an assumed par-value capital, found by multiplying the number of authorized shares of capital stock having par value by the quo-tient resulting from dividing the amount of the total assets of the corporation, as shown in the manner hereinafter provided, by the 24 CHAPTER 5 FRANCHISE TAXES total number of issued shares of all denominations and classes; provided, however, that if the said quotient shall be less than the par value of any denomination or class of authorized shares having par value, the number of the shares of each such class shall be multiplied by their par value for the purpose of ascertaining the assumed par-value capital in respect of such shares and the number of authorized shares having a par value to be multiplied by such quotient, as aforesaid, shall be reduced by the number of such shares whose par value exceeds such quotient; and where, to de-termine such assumed par-value capital, it is necessary to multiply a class or classes of shares by such quotient and also to multiply a class or classes of shares by the par value of the shares, the as-sumed par-value capital of the corporation shall be the sum of the products of such multiplications. Whenever the amount of the assumed par-value capital, computed as above prescribed, is less than $1,000,000.00, the amount of the tax attributable thereto shall be the amount that bears the same relation to $100.00 that the amount of such assumed par-value capital bears to $1,000,000.00. Unless a corporation shall submit' to the Secretary of State, at the time of filing its annual report as required by the next preceding Section of this Chapter, a statement under oath made by its Presi-dent, a Vice-President, its Treasurer, or its Secretary, setting forth the amount of the total gross assets of the corporation, as of the nearest date on which such amount is obtainable, including in such statement its good will valued at the same amount at which it is valued in the books of account of the corporation, it shall pay a franchise tax for the current year computed in the manner pre-scribed by paragraph (1) of this Section. In no case shall the tax on any corporation for a full taxable year, by whichever of the said paragraphs (1) or (2) the same is computed, be more than twenty-five thousand dollars nor less than five dollars. In case the corporation has not been in existence during the whole year, the amount of tax due, at the foregoing rates and as above provided, shall be prorated for the portion of the year dur-ing which the corporation was in existence. FRANCHISE TAXES In case a corporation shall have changed during the taxable year the amount of its authorized capital stock, the total annual franchise tax payable at the foregoing rates shall be arrived at by adding together the franchise taxes calculated as above set forth as prorated for the several periods of the year during which each distinct authorized amount of capital was in effect. Every corporation which shall show by a supplemental affi-davit attached to its annual report, duly sworn to by its President and Secretary or Treasurer, or two of its Directors, or any two of its incorporators if directors or officers have not been elected, that it has not been engaged in any of the business activities for which it was granted a Certificate of Incorporation shall pay only at the rate of one-half of the amount of taxes scheduled above for such portion of the year as it shall not have been so, engaged and at the full rate for the remainder of the year. Any such affidavit shall state fully the pertinent facts upon which the claim for one-half rate is based. For the purpose of computing the taxes imposed by this sec-tion, the authorized capital stock of a corporation shall be consid-ered to be the total number of shares which the corporation is au-thorized to issue, whether or not the number of shares that may be outstanding at any one time be limited to a less number. Section 2. No franchise tax assessed or assessable during the calendar year 1937 or any prior year under the provisions of said Section 64 as heretofore existing and no assessment, suit, proceed-ing or matter of any kind with respect thereto, shall be in anywise affected by this Act; and the provisions of said Section 64 as here-tofore existing shall be continued in full force and effect as to all such taxes, assessments, suits, proceedings and matters. Section 3. All Acts or parts of Acts inconsistent with the provisions of this Act are hereby repealed to the extent of such inconsistency, only. Approved April 9, 1937. CHAPTER 5 25 26 CHAPTER 6 FRANCHISE TAXES AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935, RELATING TO FRAN-CHISE TAXES. Be it enacted by the Senate and House of Representatives in General Assembly met: Section 1. That Section 64 of said Chapter 6 of the Revised Code of the State of Delaware of 1935, being Code Section 98 of said Code, as amended by the Act approved April 9, 1937, be and the same is hereby further amended by adding at the end of said Section 64 the following new paragraph: Provided, however, that all corporations as herein defined which are mutual investment companies as defined by Section 48 (e) of the Act of Congress commonly called "The Revenue Act of 1936" as now existing or as hereafter amended, shall pay to the State Tax Department as an annual franchise tax, a tax computed either under paragraph (1) hereof, or a tax computed under paragraph (2) hereof, or a tax at the rate of One Hundred Fifty Dollars per annum for each One Million Dollars, or fraction thereof in excess of One Million Dollars, of the average gross assets thereof during the taxable year, whichever be the least. Said average assets for the purposes of this section shall be taken to be the mean of the gross assets on January 1 and December 31 of the taxable year. Any corporation electing to pay a tax under this proviso shall sub-mit to the Secretary of State at the time of filing its annual report as required by the next preceding section of this Chapter, a state-ment under oath made by its President, a Vice-President, its Treas-urer or Secretary, certifying that such corporation is a mutual in-vestment company as above defined, and, stating the amount of its assets on January 1 and December 31 of the taxable year, and the mean thereof. The Secretary of State may investigate the facts set forth in said statement under oath and if it should be found that said corporation so electing to pay under said proviso shall not be a mutual investment company, as above defined, shall assess CHAPTER 6 27 FRANCHISE TAXES upon such corporation a tax under paragraphs (1) or (2) hereof, whichever be the lesser. Section 2. If this Act or any part thereof should be held un-constitutional such holding shall not affect the provisions of said Section 64, as amended by the said Act approved April 9, 1937. Approved May 18, 1937. 28 CHAPTER 7 FRANCHISE TAXES AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE 1935 RELATING TO REFUND OF FRANCHISE TAXES. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 69 of said Chapter 6 of the Revised Code of Delaware of 1935, being Code Section 103, be and the same is hereby amended by striking out Paragraph (c) of said Section 69 and substituting in lieu thereof the following: Any corporation may within the period of six months after the assessment or three months after the payment of taxes imposed by this Article apply to the State Tax Board for a refund or re-duction of taxes claimed to be erroneously or illegally assessed and thereafter collected, or of interest or penalties claimed to have been assessed and thereafter collected without authority, or of any pay-ment claimed to have been excessive. If the said Tax Board shall determine that the tax, interest and/or penalties assessed are ex-cessive or incorrect, in whole or in part, it shall resettle the same and adjust the assessment of tax, interest or penalties accordingly, and shall notify the corporation and the Secretary of State of such determination and direct the Tax Department to refund to the corporation any amount paid in excess of the proper amount of tax, interest and/or penalties so determined to be due. The said Tax Board shall be further empowered to revise the penalty pro-vided in Section 63 of this Chapter. An appeal may be taken to the Superior Court of the State of Delaware from any decision, determination or final action of the State Tax Board under this section by the State of Delaware or by any corporation affected thereby within sixty days after notification thereof and such Court may by its judgment affirm, modify or reverse the same in whole or in part. Section 2. All acts or parts of acts inconsistent with the pro- CHAPTER 7 29 FRANCHISE TAXES visions of this act are hereby repealed to the extent of such in-consistency only. Approved April 16, 1937. 30 CHAPTER 8 INHERITANCE TAX AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO IN-HERITANCE TAX. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. * * Section 2. That Section 102 of said Chapter 6 of the Revised Code of Delaware, being Code Section 136 of said Code, be and the same is hereby amended by striking out all of paragraphs in Class B. of Section 102 and substituting in lieu thereof the follow-ing paragraphs: Section 102Class B. Where the property or any interest or estate therein passes to or for the use of a parent, grandparent, child by birth, wife or widow of a son or the husband or widower of a daughter, a child by legal adoption, or lineal descendant of the testator, intestate grantor, donor or settlor (hereinafter called the decedent), the tax on such property, interest or estate then shall be at the following rates: On that part of its value exceeding Three Thousand Dollars and not exceeding Thirty Thousand Dollars, one per cent; On that part of its value exceeding Thirty Thousand Dollars and not exceeding Fifty Thousand Dollars, two per cent; On that part of its value exceeding Fifty Thousand Dollars and not exceeding One Hundred Thousand Dollars, three per cent; On that part of its value exceeding One Hundred Thousand Dollars, four per cent; Section 5. That Section 102 of said Chapter 6 of the Revised Code of Delaware, being Code Section 136 of said Code be and CHAPTER 8 INHERITANCE TAX the same is hereby amended by striking out all of the paragraphs in Class C. of Section 102 and substituting in lieu thereof the fol-lowing paragraphs: Section 102Class 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 any brother or sister of the decedent's parent or first cousins of the decedent, or (2) a lineal descendant of any such brother or sister of the whole or half blood of the decedent, the tax shall be at the fol-lowing rates: On that part of its value exceeding One Thousand Dollars and not exceeding Twenty-five Thousand Dollars, two per cent; On that part of its value exceeding Twenty-five Thousand Dollars and not exceeding Fifty Thousand Dollars, three per cent; On that part of its value exceeding Fifty Thousand Dollars. and not exceeding One Hundred Thousand Dollars, four per cent, On that part of its value exceeding One Hundred Thousand Dollars, five per cent; Section 4. That Section 102 of said Chapter 6 of the Revised Code of Delaware, being Code Section 136 of said Code be and the same is hereby amended by striking out all of the paragraphs in Class D. of Section 102 and substituting in lieu thereof the fol-lowing paragraph: Section 102Class D. In case of property or any interest or estate therein passing to or for the use of any person, not de-scribed in Class A, Class B or Class C of this Section, the tax shall be at the following rates: 31 On that part of its value not exceeding Twenty-five Thou-sand Dollars, five per cent; 32 CHAPTER 8 INHERITANCE TAX On that part of its value exceeding Twenty-five Thousand Dollars and not exceeding Fifty Thousand Dollars, six per cent; On that part of its value exceeding Fifty Thousand Dollars and not exceeding One Hundred Thousand Dollars, seven per cent; On that part of its value exceeding One Hundred Thousand Dollars, eight per cent. Section 5. That Section 102 of said Chapter 6 of the Revised Code of Delaware, being Code Section 136 of said Code be and the same is hereby amended by inserting at the end of Section 102 the following: Section 102. In determining the value of the net estate for distribution the deductions allowable from the fair market value of the estate on date of decedent's death shall be as follows: Funeral and burial expenses. Debts of decedent owing at the date of death. Mortgages unpaid on date of death. Commission of Executors and Administrators allowed by Register of Wills. Costs of administration including Attorney's fees but not including losses on sales of assets. Section 6. That Section 104 of said Chapter 6 of the Revised Code of Delaware, being Code Section 138 of said Code be and the same is hereby amended by striking out the third paragraph of Section 104 and substituting in lieu thereof the following: Section 104. Estates or interest in expectancy which are con-tingent or defeasible shall be taxed at the highest rate which on the happening of any of the contingencies or conditions named in the will would be possible under the provisions of this Act. CHAPTER 8 33 INHERITANCE TAX If the property so taxed shall ultimately vest in persons tax-able at a lower rate or in a person or a corporation exempt from taxation by this Act, upon application to the State Tax Department by such beneficiary for refund of any excess tax that Department, after ascertaining the correctness of the claim, shall recommend payment by the State Treasurer and it shall be lawful for him to pay the amount. Interest on such refunds shall be at the rate of four per cent per annum. Section 7. That Section 104 of said Chapter 6 of the Revised Code of Delaware, being Code Section 138 of said Code be and the same is hereby amended by striking out the fourth paragraph of Section 104 and substituting in lieu thereof the following: Section 104. Where any beneficiary has died or may here-after die before receiving his or her share of the estate to which he or she is entitled, and taxes on said share have not been as-sessed and paid, then such share shall be taxed only once and the tax shall be assessed on the basis of the relationship of the ulti-mate beneficiary to the first decedent. Section 8. That Section 105 of said Chapter 6 of the Revised Code of Delaware, being Code Section 139 of said Code be and the same is hereby amended by striking out the last sentence in the first paragraph of Section 105 and substituting in lieu thereof the following: Section 105. From fourteen months after date of death, and until paid, said taxes shall bear interest at the rate of four per cent per annum. Where an estate becomes involved in litigation referred to in paragraph 6, Sec. 104, no interest shall be charged until one month after adjudication. Section 9. That Section 105 of said Chapter 6 of the Revised Code of Delaware, being Code Section 139 of said Code, be and the same is hereby amended by inserting between the fifth and sixth paragraphs the following: 34 CHAPTER 8 INHERITANCE TAX Section 105. Any executor or administrator who shall fail to file the aforementioned Inventory, List and Statement with the Register of Wills and with the State Tax Commissioner within three months after the granting of letters testamentary or of ad-ministration shall be subject to a penalty of $1.00 per day for each day delinquent. This penalty shall apply to all estates delinquent as of the effective date of this amendment but shall not apply until one month after notice by the State Tax Department of such delinquency. Section 10. That Section 106 of said Chapter 6 of the Re-vised Code of Delaware, being Code Section 140 of said Code, be and the same is hereby amended by inserting at the end of the paragraph the following: Section 106. No commission shall be allowed by the Regis-ter of Wills to any executor or administrator who has not com-plied with the requirements of Article 10 of Chapter 6 of the Re-vised Code of Delaware, nor on estates delinquent prior to passage of this Act unless such requirements are complied with on or before January 1, 1938. This penalty shall not apply until one month after notice by the State Tax Department of such delinquency. Section 11. All Acts or parts of Acts inconsistent with the provisions of this Act are hereby repealed to the extent of such inconsistency only. Approved May 19, 1937. Approved May 11, 1937. CHAPTER 9 ESTATE TAX 35 AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO ESTATE TAX. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 109 of the said Chapter 6 of the Revised Code of Delaware of 1935, being Code Section 143 of said Code be and the same is hereby amended by striking out the nineteenth paragraph of Section 109 and substituting in lieu there-of the following: When any amount has been erroneously paid as Delaware Estate Tax it shall be lawful for the State Treasurer, on satisfac-tory proof rendered to him of said erroneous payment, and upon the recommendation of the State Tax Department, to refund and pay to the executor, administrator or trustee, person or persons who have paid any such tax in error, the amount of such tax so paid, provided that all applications for the repayment of said tax shall be made within three years from the date of said payment and provided further that in case of the pendency, at the time, of said payment or at any time during said three year period, of litigation with respect to the liability for Federal Estate Tax or for Delaware Estate Tax of the Estate on behalf of which such payment for Del-aware Estate Tax has been made, as aforesaid, application for the repayment of said amount erroneously paid as Delaware Estate Tax may be made at any time within six months after the final determination of such litigation. Section 2. All acts or parts of acts inconsistent with the provisions of this Act are hereby repealed to the extent of such inconsistency only. 36 Approved May 11, 1937. CHAPTER 10 INCOME TAX AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO IN-COME TAX. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That Section 116 of said Chapter 6 of the Revised Code of Delaware of 1935, being Code Section 150 of said Code be and the same is hereby amended by striking out the third paragraph of Section 116 (g) (4) and substituting in lieu thereof the fol-lowing: Section 116 (g) (4) Amounts in lieu of dividends charged by or paid to the lender of stock borrowed to cover, short sales of securities shall be deductible in the year in which so charged or paid; provided, however, that such amounts that have not been currently deducted each year prior to January 1, 1937 shall be considered a part of the cost of the transaction when completed. CHAPTER 11 INCOME TAX AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO IN-COME TAX. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 116 of said Chapter 6 of the Revised Code of Delaware of 1935 being Code Section 150 of said Code be and the same is hereby amended by striking out paragraph (b) (2) of Section 116, and substituting in lieu thereof, the following: Section 116 (b) (2). In the case of personal property ac-quired by bequest or inheritance; The basis shall be the value of such property as of the date of death of the decedent from whom the property was acquired. Section 2. That Section 116 of said Chapter 6 of the Re-vised Code of Delaware of 1935 being Code Section 150 of said Code, be and the same is hereby amended by inserting after Sec-tion 116 (b) (3) and before Section 116 (b) (4) thereof, the following additional paragraph: Section 116 (b) (3A). In the case of personal or real prop-erty sold or otherwise disposed of during the period of adminis-tration of an estate, the gain derived or loss sustained from the sale, exchange or other disposition of the real or personal property, shall be the difference between the amount realized therefrom and the value of such property as of the date of death of the decedent from whom such property was acquired. Section 3. That Section 116 of said Chapter 6 of the Revised Code of Delaware of 1935 being Code Section 150 of said Code be and the same is hereby amended by inserting after Section 116 (c) and before Section 116 (d) thereof, the following additional paragraph: 37 38 CHAPTER 11 INCOME TAX Section 116 (c) (I). The basis for ascertaining the gain de-rived or loss sustained from the sale, exchange or other disposition of capital assets, including property, real or personal, acquired by a person prior to becoming a resident of the State of Delaware, shall be (1) the cost of such property or (2) the fair market value of such property as of January 1, 1920, or (3)! the fair mar-ket value of such property as of the date such person first became a resident of the State of Delaware, whichever is the highest; provided, that in ascertaining the deductible loss under this para-graph, the loss to be deducted shall in no case exceed the actual loss sustained upon the difference between amount received and the cost of such property. Section 4. That Section 120, of said Chapter 6 of the Revised Code of Delaware of 1935, being Code Section 154 of said Code be and the same is hereby amended by inserting after Section 120 (g) the following additional paragraph (h). Section 120 (h). The State Tax Board shall for the purpose of its hearings have power to issue subpoenas, compel the attend-ance of witnesses, administer oaths, take testimony and compel the production of pertinent books, payrolls, accounts, papers, records and documents, and in case any person summoned to testify or to produce any such written or printed evidence shall refuse, without reasonable cause, to be examined or to answer a legal and per-tinent question or to produce any such written or printed evidence the State Tax Board may certify the fact of any such refusal to the Court of General Sessions of the County in which such hearing is held and such Court shall be authorized, in its discretion, to proceed against the person so refusing as for a contempt and to punish such person, if found guilty, in such manner as persons are punished for contempt of Court. Section 5. That Section 124 of said Chapter 6 of the Revised Code of Delaware of 1935 being Code Section 158 of said Code be and the same is hereby amended, by striking out paragraph (h) of Section 124 and substituting in lieu thereof, the following: CHAPTER 11 39 INCOME TAX Section 124 (h). If, after the assessment of the 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 may file with Iny Justice of the Peace having jurisdiction of the amount thereof and of the person of the taxable, or with the Prothonotary of the Superior Court of the County in which the taxable resides, a certificate of such assessment, stating the amount thereof, the date assessed, and the dates of notice or notices, if any, given to the taxable in connection therewith, together with a brief summary of the proceedings had thereon. It shall thereupon be the duty of such Justice of the Peace or 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 Depart-ment forthwith to utilize the most expeditious means provided by law for the collection of the amount thereof; and it is hereby ex-pressly provided that no property, legal or equitable, wages, salar-ies, deposits or moneys in banks, saving institutions or loan asso-ciations, or other property or income of any taxable shall be ex-empt from execution or attachment process issued upon or for the collection of any judgment. Section 6. All acts, or parts of acts inconsistent with the pro-visions of this act are hereby repealed to the extent of such in-consistency only. Approved May 19, 1937. T 40 CHAPTER 12 MANUFACTURERS AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO MANUFACTURERS. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 137 of said Chapter 6 of the Revised Code of Delaware of 1935, being Code Section 171 of said Code, be and the same is hereby amended by striking out Paragraph 5 of said Section 137 and substituting in lieu thereof the following: In case any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, desires to engage as owner or owners, or as agent or agents, in the practice, con-duct, pursuit, or carrying on of the business of working raw ma-terials, into products of a different character, finished or unfinished; or of effecting any combination or composition of materials, the inherent nature of which is changed; or of finishing by hand or machinery goods, wares or merchandise or any article or material, he, she, they or it not having been engaged in said practice, con-duct, pursuit or carrying on of a business during the year imme-diately .next preceding the aforesaid first day of June shall before commencing a business as defined aforesaid, take out a fractional license, which shall expire on the first day of June next after the date of its issuance, first paying to the said Tax Department the sum of Five Dollars ($5.00) ; and at the expiration of said frac-tional license on the first day of June, he, she, they or it shall ob-tain an annual license, which shall be valid until the first day of June following upon his, her, they, or it filing with the said Tax Department, a statement in writing, verified by oath or affirmation of such individual, or one member of such co-partnership, firm or association of persons, or of the President, or Treasurer, or Secre-tary of such corporation, containing the information as to the ag-gregate gross receipts as hereinbefore provided in this Section, but limited to the period covered by the terms of the said fractional CHAPTER 12 41 MANUFACTURERS license; such individual, co-partnership, firm or corporation, or as-sociation of persons, shall pay to the said Tax Department, for the use of the State, at the time of the taking out of the first annual license following the issuance of a fractional license; or if such business shall be discontinued at any time prior to the renewal of the license, the tax at the rates hereinafter provided shall be due and payable at the time of such discontinuance and shall be a lien against the property and assets of such individuals, partners or corporate licensee, a tax for the said fractional period amounting to one-fortieth of one per cent (1/40 of 1%) of the aggregate gross receipts as set forth in the said statement covering the period of said fractional license, in addition to the said sum of Five Dol-lars ($5.00) originally paid for said fractional license, and the sum of Five Dollars ($5.00) for the first annual license in addi-tion to a further tax for the said annual license of one-fortieth of one per cent (1/40 of 1%) based upon aggregate gross receipts rated on the proportion which the time covered by the fractional license bears to the twelve months covered by said annual license. Section 2. All Acts or parts of Acts inconsistent with the provisions of this Act are hereby repealed to the extent of such inconsistency only. Approved May 11, 1937. 42 CHAPTER 13 MERCHANTS AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO MER-CHANTS. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 139 of said Chapter 6 of the Revised Code of Delaware of 1935, being Code Section 173 of said Code, be and the same is hereby amended by striking out Paragraph 5 of said Section 139 and substituting in lieu thereof the following: In case any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, desires to engage as owner or owners, or as agent or agents, in the business of buying and selling merchandise for cash or by barter, or engage in, prose-cute, follow, or carry on a retail or wholesale business by purchas-ing and selling produce, goods, wares, or any property of whatever description, he, she, they or it not having been engaged in such a business as hereinbefore defined during the year immediately next preceding the aforesaid first day of June, shall, before commencing such business, take out a fractional license, which shall expire on the first day of June next after the date of its issuance, first paying to the said Tax Department the sum of Five Dollars ($5.00) ; and at the expiration of said fractional license on the first day of June, he, she, they or it shall obtain an annual license, which shall be valid until the first day of June following, upon the filing with the said Tax Department, by him, her, them or it, of a statement in writing, verified by oath or affirmation of such individual, or one member of such co-partnership, firm or association, or of the Presi-dent, Treasurer or Secretary of such corporation, containing the information as to the aggregate cost value as hereinbefore pro-vided in this Section, but limited to the period covered by the terms of the said fractional license; such individual, co-partnership, firm or corporation, or association of persons shall pay to the said Tax Department, for the use of the State, at the time of the taking out CHAPTER 13 43 MERCHANTS of the first annual license following the issuance of a fractional license; or if such business shall be discontinued at any time prior to the renewal of the license, the tax at the rates hereinafter pro-vided shall be due and payable at the time of such discontinuance and shall be a lien against the property and assets of such individ-uals, partners or corporate licensee, a tax for the said fractional period amounting to one-tenth of one per cent (1/10th of 1%) of the aggregate cost value as set forth in the said statement cover-ing the period of said fractional license, in excess of Five Thousand Dollars ($5,000.00), in addition to the said sum of Five Dollars ($5.00) originally paid for said fractional license, and the sum of Five Dollars ($5.00) for the first annual license, in addition to a further tax for the said annual license of one-tenth of one per cent (1/10th of 1%), based upon the aggregate cost value rated on the proportion which the time covered by the fractional license bears to the twelve months covered by said annual license, in ex-cess of Five Thousand Dollars ($5,000.00). Section 2. All Acts or parts of Acts inconsistent with the provisions of this Act are hereby repealed to the extent of such inconsistency only. Approved April 27, 1937. 44 CHAPTER 14 OCCUPATIONAL LICENSES AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO OCCU-PATIONAL LICENSES. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Article 16 of said Chapter 6 of the Revised Code of Delaware of 1935, be and the same is hereby amended by striking out Sections 158 to 164, inclusive, being Code Sections 192 to 198, inclusive, and substituting in lieu thereof the following: Section 2. 192. Sec. 158. Occupations of Two Classes; Service and Business:For the purpose of this Article, occupations shall be of two classes, viz: Service Occupations and Business Oc-cupations. It shall be unlawful for any person or persons, firm, co-partnership or corporation to engage in or carry on any trade or business hereinafter mentioned without first having obtained a license therefor from the State Tax Department and paid the sum hereinafter set forth therefor. Section 3. 193. Sec. 159. Service Occupations Defined: The occupations that are listed "service occupations" shall include any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, hereinafter termed "person" are hereby specifically defined and shall pay an annual license at the following rates: Architect, Ten Dollars ($10.00). Architect shall include every person engaged in the business of designing, planning and tech-nically supervising the construction of any building, edifice or other structural unit. Attorney-at-Law, Ten Dollars ($10.00). Attorney-at-Law shall include every individual duly admitted to the Bar of any Court of CHAPTER 14 45 OCCUPATIONAL LICENSES the State of Delaware and engaged in the active practice of such profession. Auctioneer, Ten Dollars ($10.00). Auctioneer shall include every person engaged in the business of crying sales of real or per-sonal property on behalf of other persons for profit, except as otherwise provided by the provisions of this Chapter. Chiropodist, Ten Dollars ($10.00). Chiropodist shall include every person engaged in the practice of caring for the feet of hu-man beings. Chiropractor, Ten Dollars ($10.00). Chiropractor shall in-clude every person engaged in the practice of treating human ail-ments by means of muscular or bone manipulation. Conveyancer, Ten Dollars ($10.00). Conveyancer shall in-clude every person engaged in the business of conveying real prop-erty and drafting legal instruments for so doing except attorneys-at- law having a license to practice such profession in this State. Dentist, Ten Dollars ($10.00). Dentist shall include every person qualified under the laws of the State of Delaware to prac-tice dentistry and engaged in active practice of such profession. Distributor, Ten Dollars ($10.00). Distributor shall include every person engaged in the business of distributing samples, hand-bills or posters for compensation or on commission. Drayman, Ten Dollars ($10.00). Drayman shall include every person engaged in the business of transporting for profit tangible personal property of other persons by means of motor-propelled or horse-drawn vehicles. Employment Agent, Ten Dollars ($10.00). Employment Agent shall include every person engaged in the business of hiring or securing positions for other persons for profit. 46 CHAPTER 14 OCCUPATIONAL LICENSES Engineer, Ten Dollars ($10.00). Engineer shall include every person engaged in the practice of the profession of technical engi-neering, consultant or otherwise, who accepts retainments from the general public for profit including civil, electrical, mechanical, chemical or other branch of technical engineering. Factor, Ten Dollars ($10.00). Factor shall include every person engaged in the business of buying and selling or receiving for sale, merchandise for other persons on a commission basis or for profit not coming within the provisions of Section 139 of Chap-ter 6 of this Revised Code. Incorporator, Ten Dollars ($10.00). Incorporator shall in-clude every person engaged in the business of procuring corporate charters, or acting as resident, registration or transfer agent of do-mestic corporations, except attorneys-at-law having a license to prac-tice such profession in this State. Keeper of Stallion or Jack, Ten Dollars ($10.00). Keeper of Stallion or Jack shall include every person engaged in the busi-ness of keeping and/or traveling stallions and/or jacks for breed-ing purposes. Keeper of Public Baths, Ten Dollars ($10.00). Keeper of Public Baths shall include every person engaged in the business of maintaining or operating for the use of the general public for profit, an establishment for baths of any kind or description. Keeper of Livery Stable, Ten Dollars ($10.00). Keeper of Livery Stable shall include every person engaged in the business of maintaining for the use of the general public for profit a place wherein horses and other animals of like nature are taken care of. Manicurist, Ten Dollars ($10.00). Manicurist shall include every person engaged in the business of caring for the hands. Mercantile Agency, Ten Dollars ($10.00). Mercantile Agency shall include every person engaged in the business of investigation CHAPTER 14 OCCUPATIONAL LICENSES 47 of financial ratings and credit and/or the collection of commercial accounts for other persons except attorneys-at-law having a license to practice such profession in this State. Optometrist, Ten Dollars ($10.00). Optometrist shall include every person qualified under the laws of the State of Delaware to practice optometry and engaged in active practice of such profes-sion. Osteopath, Ten Dollars ($10.00). Osteopath shall include every person qualified under the laws of the State of Delaware to practice osteopathy and engaged in active practice of such profes-sion. Physician and/or Surgeon, Ten Dollars ($10.00). Physician and/or. Surgeon shall include every person qualified under the laws of the State of Delaware to practice medicine and surgery and en- ' gaged in active practice of such profession. Public Accountant, Ten Dollars ($10.00). Public Accountant shall include every person actively engaged in the business of gen-eral public accounting. Real Estate Agent, Ten Dollars ($10.00). Real Estate Agent shall include every person engaged in the business of buying, selling or renting real estate or collecting rents thereon for the account of other persons upon a commission or for profit. Textile Renovator, Ten Dollars ($10.00). Textile Renovator shall include every person engaged in the business, other than in a private capacity, of pressing, cleaning, washing, scouring, bleach-ing, dyeing, or otherwise reconditioning and/or accepting for re-conditioning any article of clothing, or of any woven or knitted fabric of every form and nature, whether the actual reconditioning is done within or without the State of Delaware. Transportation Agent, Ten Dollars ($10.00). Transportation Agent shall include every person engaged in the business of selling - 48 CHAPTER 14 OCCUPATIONAL LICENSES tickets, on behalf of other persons, for transportation by common carriers on a commission basis or for profit. Warehouseman, Ten Dollars ($10.00). Warehouseman shall include every person engaged in the business of public storage of tangible personal property, including all services in connection therewith. Section 4. 194. Sec. 160. Following Service Occupation Without a License, a Misdemeanor; Penalty:If any individual, co-partnership, firm or corporation, or any association of persons acting as a unit shall engage in, prosecute, follow or carry on any service occupation, as is herein set forth in Section 159 of this Ar-ticle, within the limits of this State, without having first obtained a proper license therefor, he, she, or they, and the individuals com-posing such firm or association of persons, and each of them, and the President and Directors of such corporation, and each of them, for every such offense shall be deemed guilty of a misdemeanor and upon conviction thereof, besides being liable to the payment of the license fees, shall be subject to imprisonment for a term not ex-ceeding two years, or a fine not exceeding Five Hundred Dollars ($500.00), or both, in the discretion of the Court. Section 5. 195. Sec. 161. Business Occupations Defined: The occupations that are listed "business occupations" shall in-clude any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, hereinafter termed "persons" are hereby specifically defined and shall pay an annual license at the rates hereinafter set forth: Advertising Agency, Twenty-five Dollars ($25.00). Adver-tising Agency shall include every person engaged in the business of displaying advertising matter by bill boards, posters or circulars, signs or window display, or shall undertake the writing or com-position of advertisements for other persons on a commission, rental or flat basis. Amusement Conductor, Fifty Dollars ($50.00). Amusement Conductor shall include every person engaged in the business of CHAPTER 14 49 OCCUPATIONAL LICENSES conducting or maintaining, or furnishing on a commission or other basis mechanical devices for the entertainment of the general pub-lic for which a charge is made for the use thereof. Amusement Park Operator, Two Hundred Fifty Dollars ($250.00). Amusement Park Operator shall include every person engaged in the business of exhibiting in an arena, park, or other open spaces any two or more amusements, as in this Section de-fined, including theatrical performances and moving pictures and eating houses but not in the conducting or exhibiting of a circus. Barber, Five Dollars ($5.00) for first two chairs and One Dollar ($1.00) for each additional chair used, but not more than Ten Dollars ($10.00). Barber shall include every person engaged in the business of shaving the beard and cutting, trimming, wash-ing, waving or otherwise dressing the hair of human beings. Beautician, Five Dollars ($5.00) for the first two chairs and One Dollar ($1.00) for each additional chair used, but not more than Ten Dollars ($10.00). Beautician shall include any person engaged in the business of doing work which is generally and usually performed by so-called hairdressers, cosmetologists, cosme-ticians, beauticians or beauty culturists, and however denominated in so-called hairdressing and beauty shops ordinarily patronized by women, which work is for the embellishment, cleanliness and beau-tification of women. Bottler, Twenty-five Dollars ($25.00). Bottler shall include every person engaged in the business of bottling from the bulk all beverages commonly known as soft drinks, whether said bever-ages shall be prepared in whole or in part by said bottler. Broker, One Hundred Dollars ($100.00). Broker shall in-clude every person engaged in the business of buying and selling for the account of other persons for a commission, or for profit, stocks, bonds, currency, negotiable paper, securities, and any other intangible personal property. Circus Exhibitor, Five Hundred Dollars ($500.00) for use within the corporate limits of any City in this State having a popu- 50 CHAPTER 14 OCCUPATIONAL LICENSES lation of over 50,000 people; Three Hundred Dollars ($300.00)* for use within one mile of the corporate limits of any City in this State having a population of over 50,000 people; One Hundred Dollars ($100.00) for use not within one mile of the corporate limits of any City in this State having a population of over 50,000 people. Circus Exhibitor shall include every person engaged in the business of exhibiting in a tent, arena, or other open space feats of horsemanship, acrobatic stunts, freaks, trained or wild ani-mals, and other forms of entertainment commonly known as circus, including the conducting of eating houses and merchandising inside the tents of said Circus Exhibitor. Dairyman, Ten Dollars ($10.00). Dairyman shall include every person engaged in the business of buying and selling dairy products excepting such persons as sell their own products or are engaged in the manufacture of such products. Eating House Keeper, Ten Dollars ($10.00). Eating House Keeper shall include every person engaged in the business of oper-ating a public place for the sale of food, prepared and/or consumed on the premises, for the accommodation of casual visitors. Finance Acceptor, Twenty-five Dollars ($25.00). Finance Ac-ceptor shall include every person engaged in the business of lend-ing money on automobiles, radios and other articles of tangible personal property, the title to which is taken as security by the lender and repayments of the loans are made by installments or otherwise. General Repairman, Ten Dollars ($10.00). General Repairf man shall include every person engaged in the business of repair-ing, reconditioning or otherwise restoring to useful service personal property of every kind and description not otherwise provided for under this Act. Junk Dealer, Ten Dollars ($10.00). Junk Dealer shall in-clude every person engaged in the business of buying and selling old iron, brass, lead, copper, or other metals, or combinations thereof, paper, old automobile tires, second-hand personal property of any kind or description whatever, commonly kn6wn as junk. CHAPTER 14 51 OCCUPATIONAL LICENSES In the application of the provisions of the foregoing defini-tions, no auctioneer shall be authorized by virtue of the license granted to employ any other person to act as auctioneer in his behalf, except in his own store or warehouse, or in his presence, nor shall the term "auctioneer" apply or extend to judicial or ex-ecutive officer making sales in pursuance of any execution, judg-ment, or decree of any court, nor to public sales made by executors or administrators. Laundry Operator (a), Twenty-five Dollars ($25.00). Laun-dry Operator shall include every person engaged in the business of operating a laundry where steam and/or electric power is used or employed on custom work, and/or of securing goods or fabrics to be so laundered whether the actual work of laundering such goods or fabrics is done within or without the State of Delaware. Laundry Operator (b), Ten Dollars ($10.00). Laundry Op-erator shall include every person engaged in the business of oper-ating a laundry where steam and/or electric power is not used or employed on custom work, and/or of securing goods or fabrics to be so laundered whether the actual work of laundering such goods or fabrics is done within or without the State of Delaware. Motor Vehicle Serviceman, Ten Dollars ($10.00). Motor Ve-hicle Serviceman shall include every person engaged in the business of repairing, rebuilding, repainting, or otherwise re-conditioning of motor vehicles or their parts, or storing or rental of garage space in excess of three cars. Operator of Pool Tables, Billiard Tables, Shuffle Boards or Bowling Alleys, Fifteen Dollars ($15.00) for the first table, board or alley used; Ten Dollars ($10.00) for the second table, board or alley; and Five Dollars ($5.00) for each additional table, board or alley. Operator of Pool Tables, Billard Tables, Shuffle Boards or Bowling Alleys shall include every person engaged in the opera-tion and/or management of pool tables, billiard tables, shuffle boards and/or bowling alleys for the use of the general public anywhere within the State of Delaware. 5 2 CHAPTER 14 OCCUPATIONAL LICENSES Operator of Taxicabs and Buses, Ten Dollars ($10.00) for the first motor vehicle; Two Dollars ($2.00) for each additional motor vehicle. Operator of Taxicabs and Buses shall include every person engaged in the operation of motor vehicles in transporting persons for hire in the accommodation of the general public. Pawnbroker, Ten Dollars ($10.00). Pawnbroker shall in-clude every person engaged in the business of lending money on pledge of tangible personal property, or purchasing the same on condition of returning it to the seller at a stipulated price, and of selling said property in default of the pawner. Photographer, Twenty Dollars ($20.00). Photographer shall include every person engaged in the business of taking, making and/or developing photographs, or pictures by action of light, for profit or reward. Showman, One Hundred Dollars ($100.00). Showman shall include every person engaged in the business of conducting or operating a public theatre, house, or place for the exhibition of stage and/or floor shows, moving pictures, animal shows, or car-nivals for private profit, and all other amusements of like char-acter conducted for profit exclusive of boxing and wrestling matches; within the corporate limits of any City in this State having a popu-lation of over 5,000 people. Showman, Twenty-five Dollars ($25.00). Showman shall include every person engaged in the business of conducting or operating a public theatre, house, or place for the exhibition of stage and/or floor shows, moving pic-tures, animal shows, or carnivals for private profit, and all other amusements of like character conducted for profit exclusive of boxing and wrestling matches, within the corporate limits of any City, town or village in this State having a population of less than 5,000 people. Undertaker, Ten Dollars ($10.00). Undertaker shall include every person engaged in the business, and qualified under the law of the State of Delaware to be so engaged, of undertakers and in active conduct thereof. CHAPTER 14 OCCUPATIONAL LICENSES Section 6. 196. Sec. 162. Any individual, co-partnership, firm or corporation, or other association of persons acting as a unit desiring to engage in, prosecute, follow or carry on the busi-ness of Contracting as herein defined shall obtain a license from the State Tax Department and pay a license fee at the following rates: Five Dollars ($5.00) on the gross receipts for such business not exceeding Five Thousand Dollars ($5,000.00) ; one-fifth of one per cent (1/5 of 15) for each thousand dollars of gross receipts in excess of Five Thousand Dollars ($5,000.00) the total amount not to exceed One Hundred Dollars ($100.00). At the time of engaging in such business such Contractor shall procure said license for fractional period paying therefor the sum of Five Dollars ($5.00) ; and at the expiration of said fractional license on the first day of June, he, she, they, or it shall obtain an annual license, which shall be valid until the first day of June following, upon his, her, they or it filing with the said Tax Department, a statement in writing, verified by oath or affirmation of such individual, or one member of such co-partnership, firm or association of persons, or of the President, or Treasurer, or Secretary of such corporation, containing the information as to the aggregate gross receipts as hereinbefore provided in this Section, but limited to the period covered by the terms of the said fractional license; such individual, co-partnership, firm or corporation, or association of persons shall pay to the said Tax Department, for the use of the State at the time of the taking out of the first annual license following the issuance of a fractional license, or if such business shall be dis-continued at any time prior to the renewal of the license, the tax at the rates hereinafter provided shall be due and payable at the time of such discontinuance and shall be a lien against the property and assets of such individuals, partners or corporate licensee, a tax for the said fractional period amounting to one-fifth of one per cent (1/5 of 1%) of the aggregate gross receipts as set forth in the said statement covering the period of said fractional license, in excess of Five Thousand Dollars ($5,000.00), in addition to the said sum of Five Dollars ($5.00) originally paid for said fractional license, and the sum of Five Dollars ($5.00) for the first annual 53 54 CHAPTER 14 OCCUPATIONAL LICENSES license in addition to a further tax tor the said annual license of one-fifth of one per cent (1/5 of 1%) based upon aggregate gross receipts rated on the proportion which the time covered by the fractional license bears to the twelve months covered by said an-nual license, in excess of Five Thousand Dollars ($5,000.00). For the purpose of this Section Contractor shall include every person engaged in the business of the construction, alteration, re-pairing, dismantling or demolition of buildings, roads, bridges, via-ducts, sewers, water and gas mains, and every other type of struc-ture coming within the definition of real property, including such construction, alteration, or repairing of such property to be held either for sale or rental, and further including all sub-contractors. Section 7. 197. Sec. 163. If any individual, co-partnership, firm or corporation, or any association of persons acting as a unit shall engage in, prosecute, follow, or carry on a business occupa-tion, as is herein set forth in Sections 161 and 162 of this Act, within the limits of this State, without having first obtained a proper license therefor, he, she, or they, and the individuals com-posing such firm or company, and each of them, and the President and Directors of such corporation, and each of them, for every such offense, shall be deemed guilty of a misdemeanor, and upon conviction thereof besides being liable to the payment of the license fees, shall be subject to imprisonment for a term not exceeding two years, or a fine not exceeding Five Hundred Dollars ($500.00), or both, in the discretion of the Court. Section 8. That Article 16 of said Chapter 6 of the Revised Code of Delaware be and the same is hereby amended, by striking out Section 166, being Code Section 200, and substituting in lieu thereof, the following: Section 9. 198. Sec. 164. What License Shall Contain and Set Forth:Every license issued under this Article shall contain and set forth, in the case of service occupations, the name and place of abode of the individual, co-partnership, firm or corporation or other association of persons, the fact that such individual, co- CHAPTER 14 55 OCCUPATIONAL LICENSES partnership, firm or corporation, or other association of persons is engaged in a service occupation as defined in Section 159 of this Article, and, the amount of the license fee paid to the State, to-gether with the date of the issuance of the license; and said license shall expire annually upon the first day of June next succeeding the date of issue. Every license issued under this Article shall contain and set forth, in the case of business occupations, the name and place of business of the individual, co-partnership, firm or corporation, or other association of persons, the fact that such individual, co-partnership, firm or corporation, or other association of persons is engaged in a business occupation as defined in Section 161 of this Article and naming therein the trade, business, pursuit, or oc-cupation for which license is granted, and the amount of the license fees paid to the State, together with the date of the issuance of the license; and said license shall expire annually upon the first day of June next succeeding the date of issue with the exception of the circus exhibitor, whose license shall continue in force for three months from the date of issuance thereof and no longer. A license granted for a business occupation shall not authorize the individual, co-partnership, firm or corporation or other association of persons to engage in, prosecute, follow, or carry on any trade, business, pursuit, or occupation specified in such license in any other place than the place of business set forth in such license, provided, how-ever, that if a licensee changes the location of his place of business during the period for which the license is issued, the license may be transferred to such new location. In every case where more than one of the service occupations set forth in Section 159 of this Article and/or the business occupations set forth in Sections 161 and 162 of this Article shall be pursued or carried on by the same individual, co-partnership, firm or corporation, or other association of persons at the same time, a license must be taken out for each, provided, however, that where more than one license is required, the total of the license fees shall be the fee required as hereinbefore specified for the highest priced license to be issued, plus Five Dollars ($5.00) for each additional license required to be issued in lieu of the rates hereinbefore prescribed. 56 CHAPTER 14 OCCUPATIONAL LICENSES Every circus exhibitor who shall procure a license to conduct a circus shall be authorized and empowered during the term for which such license was granted, to exercise and carry on such busi-ness occupation in every county of this State, subject, however, to the provisions and restrictions contained in said license. Every other individual, co-partnership, firm or corporation, or other asso-ciation of persons, who shall procure either a service occupation or business occupation license shall be authorized and empowered, during the term for which such license was granted, to exercise and carry on such service occupation or business occupation in any county of this State, subject, however, to the provisions and restric-tions in this Section set forth. Approved April 27, 1937. 57 CHAPTER 15 OCCUPATIONAL LICENSES CONTRACTORS AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO "CONTRACTORS." Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That 196 Section 162 of Chapter 6 of the Revised Code of the State of Delaware, 1935, be and the same is hereby amended by striking out paragraph 8 of said section and inserting in lieu thereof the following new paragraph: (8) Contractor embraces every person engaged in the inde-pendent business of constructing, altering or repairing of buildings, roads, bridges, viaducts, sewers, water and gas mains and every other type of structure coming within the definition of real prop-erty, including sub-contractors, but not including persons working for wages by the hour, day or week who are responsible to their employer not only for the results of their work but also as to the means and methods of its accomplishment. Approved April 27, 1937. 58 CHAPTER 16 OCCUPATIONAL LICENSES BOTTLERS AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO OCCUPATION LICENSE FOR BOTTLER. 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, 1935, be and the same is hereby amended by striking out the words "for each license as a bottler, the sum of $25.00" where said words appear in lines 10 and 11 of the second paragraph of 197, Section 163 of said Chapter, and by inserting in lieu thereof the following words: "for each license as a bottler, the same license fee shall be paid and under the same regulations as that required of a mer-chant as provided in Article 14 of said Chapter 6." Approved April 30, 1937. CHAPTER 17 OPTOMETRISTS AND VETERINARIANS AN ACT TO AMEND ARTICLE 17, CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935, RELATING TO OPTOMETRISTS AND VETERINARIANS. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That 203. Section 169 be and the same is hereby amended by striking out the words "and fifty cents" appearing in said Section. Section 2. That 204. Section 170 be and the same is hereby amended by striking out the words "and fifty cents for the use of the County" appearing in said Section. Section 3. All acts or parts of acts inconsistent with this Act are hereby repealed to the extent of such inconsistency only. Approved May 5, 1937. 59 60 CHAPTER 18 REFUND OF TAXES ERRONEOUSLY COLLECTED BY STATE TAX DEPARTMENT AN ACT TO AMEND ARTICLE 18, CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO REFUNDS OF LICENSE FEES ERRONEOUSLY COLLECT-ED BY THE STATE TAX DEPARTMENT. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: That 206. Section 172 be and the same is hereby amended by adding the following Section to be known as 206A. Section 172A. Section 1. 206A. Section 172A. Refunds of Taxes Erroneous-ly Collected by the State Tax Department. Any person who has erroneously obtained a license may make application to the State Tax Commissioner for a refund of such amount erroneously paid for such license. The State Tax Commis-sioner, with the approval of the State Tax Board, shall certify to the State Treasurer the amount of such tax erroneously collected, and the State Treasurer shall be and he is hereby authorized and directed to pay out of any moneys in the treasury to the credit of the General Fund of the State of Delaware such amount erroneously paid for such license. Section 2. That 206. Section 172 of the Revised Code of the State of Delaware be and the same is hereby amended; by add-ing the following paragraph to be known as 206B. Section 172B. 206B. Section 172B. Violations; Jurisdiction of the Municipal Court of Wilmington and Justices of the Peace in New Castle County:All violations of Articles 13 to 17, inclusive, of this Chap-ter, and offenses against the same, are hereby constituted misde-meanors, and the Municipal Court of the City of Wilmington and Justices of the Peace in the several counties shall have jurisdiction to hear, try and determine said misdemeanors or any of them. Section 3. All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only. Approved April 16, 1937. CHAPTER 19 REFUND OF LICENSE FEES ERRONEOUSLY COLLECTED BY STATE TAX DEPARTMENT AN ACT TO APPROPRIATE THE SUM OF ONE HUNDRED, THIRTY-THREE DOLLARS AND FIFTY-TWO CENTS ($133.52) TO REIMBURSE CERTAIN PERSONS FOR PAY-MENTS ERRONEOUSLY MADE BY THEM TO THE STATE OF DELAWARE FOR MERCHANTS, MANUFACTURERS OR OCCUPATIONAL LICENSE. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the State Treasurer be and he is hereby au-thorized and directed to pay out of any moneys in the treasury to the credit of the General Fund of the State of Delaware, a sum not to exceed One Hundred, Thirty-three Dollars and Fifty-two Cents ($133.52) to reimburse persons hereinafter named in the respective amounts indicated beside the name of each of such per-sons for license which the State Tax Commissioner with the ap-proval of State Tax Board shall certify to the State Treasurer as having been erroneously paid: Name Amount Ralph Trivits, S. Market St. and Garaches Lane, Wilmington, Delaware $ 12.48 Linton F. Truitt, Elkton, Maryland 10.00 Try-Me-Bottling Company, Seaford, Delaware 6.04 Jonathan G. Moore, Bethel, Sussex County, Dela-ware 10.00 Joseph S. Comerford, 3118 Van Buren Street, Wil-mington, Delaware 10.00 Clicquot Club Company, Millis, Massachusetts 25.00 Elsie B. Lankford, Felton, Delaware 5.00 John E. Pfalzgraff, Bellefonte Service Station, 710 Philadelphia Pike, Wilmington, Delaware 10.00 61 62 CHAPTER 19 REFUND OF LICENSE FEES ERRONEOUSLY COLLECTED BY STATE TAX DEPARTMENT William A. Berry, Jr., Milford, Delaware 5.00 John C. Gildersleeve, 309 Townsend Street, Wil-mington, Delaware 10.00 Harry T. Jones, Box No. 137, Route No. 3, New-ark, Delaware 10.00 John J. O'Connor, 103 N. Harrison Street, Wil-mington, Delaware 5.00 Elzie Tunnel!, Rosedale Beach, Millsboro, R. D., Delaware 5.00 William P. Steinmetz, 233 Walnut Street, Wil-mington, Delaware 10.00 Approved April 19, 1937. $133.52 CHAPTER 20 GASOLINE -TAX AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO DISCLOSURE OF THE AMOUNT OF TAX PAID AND OTHER INFORMATION CON-TAINED IN REPORTS FILED BY 'MOTOR FUEL DEALERS. 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, 1935, be and the same is hereby amended by striking out and re-pealing 226 Section 192 of said Chapter. Approved May 17, 1937. 63 64 CHAPTER 21 PRO-RATION OF LICENSES' FOR A PERIOD OF A YEAR AN ACT TO AMEND ARTICLE 25, CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO PRO RATION OF LICENSES FOR PERIOD OF A YEAR. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That 240. Section 206 of the Revised Code of the State of Delaware of 1935 be and the same is hereby amended by striking out the third and fourth paragraphs thereof. Section 2. That Section 210, being Code Section 244, be and the same is hereby repealed. Section 3. All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only. Approved May 11, 1937. CHAPTER 22 AUTHORIZING THE STATE OF DELAWARE TO BORROW $290,000.00 AND ISSUE BONDS THEREFOR AN ACT AUTHORIZING THE STATE OF DELAWARE TO BOR-ROW TWO HUNDRED NINETY THOUSAND DOLLARS AND ISSUE BONDS THEREFOR FOR THE PURPOSE OF ERECTING CERTAIN NEW STATE BUILDINGS. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (three-fourths of all the members elected to each branch thereof concurring therein): Section 1. That the Governor and the State Treasurer and the Secretary of State of the State of Delaware, herein sometimes referred to as the "issuing officers" are hereby authorized, fully empowered and directed, to borrow, upon the faith and credit of the State of Delaware a sum of money not in excess of Two Hun-dred Ninety Thousand ($290,000.00) Dollars, One Hundred Thou-sand ($100,000.00) Dollars of which shall be used for the erec-tion, construction and equipment of a new State building to be located in the City of Dover, on lands owned by the State of Dela-ware, which building shall be used to house the Corporation De-partment and the Motor Vehicle Department of the office of the Secretary of State, and the offices of the Public Archives Commis-sion, a further sum of One Hundred Thousand ($100,000.00) Dol-lars to be used for the erection, construction and equipment of cer-tain buildings or annexes at the Delaware State Hospital at Farn-hurst, a further sum of Twenty-five Thousand ($25,000.00) Dollars to be used for the erection, construction and equipment of a sewer disposal plant at Brandywine Sanatorium, Marshallton, and a further sum of Sixty-five Thousand ($65,000.00) Dollars for the construc-tion and equipment of a State Armory at Milford, and to issue bonds of the State of Delaware in a sum not in excess of Two Hundred Ninety Thousand ($290,000.00) Dollars for said pur-poses. The said bonds may be issued at one time or from time to time, and the said "issuing officers" shall determine all matters in connection therewith, subject to the provisions contained in this Act. 65 66 CHAPTER 22 AUTHORIZING THE STATE OF DELAWARE TO BORROW $290,000.00 AND ISSUE BONDS THEREFOR Section 2. That the said bonds, issued in accordance with the provisions of this Act, shall be a direct general obligation of the State, and the public faith and credit of the State is hereby expressly pledged for the full and complete payment of the debt, principal and interest. The principal and interest of the said bonds shall, be exempt from taxation by the State or by any political sub-division thereof, for any purpose whatsoever. Section 3. That the said bonds shall be signed in the name of the State of Delaware by the Governor, the Secretary of State, and the State Treasurer, and shall have the great seal of the State impressed thereon. Attached interest coupons shall be authenti-cated by the signature or facsimile signature of the State Treasurer. The said bonds may be issued notwithstanding that any of the offi-cers signing them or whose facsimile signature appears on the coupons shall have ceased to hold office at the time of such issue or at the time of the delivery of said bonds. Section 4. That the said bonds shall recite that they are is-sued for the purpose set forth in Section One of this Act, and that they are issued in pursuance of this Act and the constitution of this State, and such recital shall be conclusive evidence of the authority of the State to issue said bonds and of their validity. Any such bonds containing such recital shall, in any suit, action or proceeding involving their validity, be conclusively deemed to be fully au-thorized by this Act and to have been issued, executed and deliv-ered in conformity herewith, and shall be incontestable for any cause. Section 5. That the said bonds shall be in such form and in such denomination and may contain such other and further recital and be subject to such terms and conditions, with such privileges as to registration, conversion, reconversion, redemption, and ex-change, and may contain such other provisions, as may be deter-mined by the said "issuing officers." Section 6. That the said bonds shall bear interest payable CHAPTER 22 67 AUTHORIZING THE STATE OF DELAWARE TO BORROW $290,000.00 AND ISSUE BONDS THEREFOR semi-annually at a rate of interest not exceeding four percentum KO per annum. Section 7. That the said bonds shall mature as the "issuing officers" may determine; provided, however, that beginning after June 30, 1939, not less than Fifteen Thousand Dollars ($15,000.00) of the principal debt hereby authorized shall be paid each year until the total of the said debt is fully paid. Section. 8. That all money received from the sale of the said bonds authorized under the provisions of this Act shall be deposited by the State Treasurer in a Special Fund, at the Farmers' Bank of the State of Delaware, at Dover, to be opened by him for such purpose, and shall be used exclusively for the purpose set forth in this Act, and shall be allocated to the institutions of the State and the project referred to in Section 1 of this Act, in the amounts and proportions to each, as designated in and allocated by certain Acts of the present General Assembly appropriating to such institutions of the State the money received from the sale of the said bonds authorized by this Act. Section 9. That the Budget Appropriation Bill enacted and approved by the General Assembly at the One Hundred and Sev-enth Session, and at each and every subsequent biennial session thereof, shall contain under the Debt Service Item provisions for the payment of maturity principal and interest of said bonds issued by virtue of this Act and such revenues of the State of Delaware that are not prohibited by constitutional provisions or committed by preceding statutes for other purposes are hereby pledged for the redemption and, cancellations of the said bonds and the payment of the interest thereon. Approved April 22 1937. rm.*, 68 CHAPTER 23 AUTHORIZING THE STATE OF DELAWARE TO BORROW $50,000.00 AND ISSUE BONDS THEREFOR AN ACT TO AMEND AN ACT ENTITLED "AN ACT AUTHORIZ-ING THE BORROWING OF MONEY AND THE CREATION OF A DEBT BY OR IN BEHALF OF THE STATE OF DELA-WARE, FOR THE ERECTION, REPAIRS AND IMPROVE-MENTS OF BUILDINGS AT INSTITUTIONS OF THE STATE, AND FOR THE PAYMENT OF A PORTION OF THE COST OF CONSTRUCTION OF THE INLET WITH THE INDIAN RIVER AND REHOBOTH BAYS, AND THE ISSUANCE OF BONDS THEREFOR" BY INCREASING THE AMOUNT THEREOF. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (three-fourths of all the members elected to each branch thereof concurring therein): Section 1. That Section 1, of Chapter 18, Volume 40, Laws of Delaware, be and the same is hereby amended, by adding at the end thereof, the following: In addition to the sum of money borrowed or authorized to be borrowed, in accordance with this Section, and in addition to the bonds issued or authorized to be issued, in accordance with this Section, the "issuing officers" are hereby authorized to borrow, upon the faith and credit of the State of Delaware, a sum of money not in excess of Fifty Thousand Dollars ($50,000.00), and to issue bonds of the State of Delaware in a sum not in excess of Fifty Thousand Dollars ($50,000.00) for the said purpose. The said bonds may be issued at once, or from time to time, and the "issuing officers" shall determine all matters in connectiorf therewith, sub-ject to the provisions contained in this Act, and the proceeds from the sale of the said additional bonds shall be added to the sum of One Hundred Thousand Dollars ($100,000.00) hereinabove desig-nated in this Section to be used to pay a portion of the cost of con-struction of the Inlet into Indian River and Rehoboth Bay. Approved April 22, 1937. 69 CHAPTER 24 DIVERSION OF FRANCHISE TAX FUNDS AN ACT APPROPRIATING A PORTION OF THE REVENUE DE-RIVED FROM PROCEEDS OF THE FRANCHISE TAX TO THE GENERAL FUND. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1.. On or before the fifteenth day of May, 1937, the Governor of the State of Delaware shall certify to the State Tax Department the amount of money required to meet all appropria-tions made out of the General Fund of the 106th General Assem-bly which are required to be paid on or before April 30, 1938, ex-cept the appropriations contained in the General Budget Bill, the appropriations contained in House Bill No. 432 relating to Child Welfare, appropriations to Fire Companies, State Aid Hospitals, Delaware Industrial School for Girls, Palmer Home, Layton Home for Aged Colored, Delaware Commission for the Blind, Kent and Sussex Fair Association, and Delaware Society for the Prevention of Cruelty to Animals. Upon receipt of such certification, the State Tax Department shall thereafter pay out of the proceeds de-rived from the future collection of the franchise tax as established and assessed by Article 8, Chapter 6 of the Revised Code of Dela-ware, as amended, such sum or sums from said franchise tax, when and as collected, to the State Treasurer, to be by him deposited in the General Fund of the State until the amount so certified shall have been so deposited. And when said amount shall have been so deposited, all collections of said franchise tax thereafter received shall be paid to the State Treasurer, to be used by the State Board of Education as is now provided by law. On or before the fifteenth day of May, 1938, the Governor of the State of Delaware shall certify to the State Tax Department the amount of money required to meet all appropriations made out of the General Fund by the 106th General Assembly which are required to be paid on or before April 30, 1939, except the appro-priations contained in the General Budget Bill, the appropriations 70 CHAPTER 24 DIVERSION OF FRANCHISE TAX FUNDS contained in House Bill No. 432 relating to Child Welfare, ap-propriations to Fire Companies, State Aid Hospitals, Delaware Industrial School for Girls, Palmer Home, Layton Home for Aged Colored, Delaware Commission for the Blind, Kent and Sussex Fair Association, and Delaware Society for the Prevention of Cru-elty to Animals. Upon receipt of such certification, the State Tax Department shall thereafter pay out of the proceeds derived from the future collection of the franchise tax as established and as-sessed by Article 8, Chapter 6 of the Revised Code of Delaware, as amended, such sum or sums from said franchise tax, when and as collected, to the State Treasurer, to be by him deposited in the General Fund of the State until the amount so certified shall have been so deposited. And when said amount shall have been so de-posited, all collections of said franchise tax thereafter received shall be paid to the State Treasurer, to be used by the State Board of Education as is now provided by law. That during the year ending April 30, 1938, and during the year ending April 30, 1939, until the amounts so certified to the Tax Department by the Governor, as aforesaid, shall be deposited to the credit of the General Fund, the provisions of all laws of the State of Delaware, in so far as they relate to and are in conflict with the payment of the proceeds of said franchise tax by the State Tax Department to the State Treasurer, to be by him deposited in the General Fund as hereinbefore provided, are declared to be and are hereby suspended. And in each of said years when said amounts shall have been so deposited in the General Fund as hereinbefore provided, upon certification by the State Treasurer, the said above mentioned provisions of the Laws of the State of Delawaxe, so as aforesaid declared to be suspended, shall in each of said years again be in full force, operation and effect. Approved May 14, 1937. CHAPTER 25 AUTHORIZING THE STATE OF DELAWARE TO BORROW MONEYS FROM THE STATE HIGHWAY FUND FOR THE USE OF THE GENERAL FUND AN ACT AUTHORIZING THE STATE OF DELAWARE TO BOR-ROW MONIES FROM FUNDS ALLOCATED TO THE STATE HIGHWAY DEPARTMENT FOR USE OF THE GENERAL FUND. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That for the fiscal year beginning July 1, 1937, and ending June 30, 1938, the State Treasurer is hereby authorized and directed in behalf of the State of Delaware and for the use of the General Fund of this State to borrow from the funds now or hereafter allocated to the State Highway Department the sum of Five Hundred Thousand Dollars ($500,000.00) or any part thereof; and for the fiscal year beginning July 1, 1938, and ending June 30, 1939, the State Treasurer' is hereby authorized and directed in behalf of the State of Delaware and for the use of the General Fund of this State to borrow from the funds now or hereafter allo-cated to the State Highway Department the sum of Three Hundred Thousand Dollars ($300,000.00) or any part thereof. Section 2. On the date of the borrowing of the sums noted above, or any part thereof, there shall be delivered to the State Treasurer a certificate of indebtedness for such sum or sums bor-rowed, which certificates shall not bear interest. These certificates shall be in non-negotiable form. They shall be signed in the name of the State of Delaware by the Governor, the Secretary of State, and the State Treasurer and shall have the great seal of the said State impressed thereon or affixed thereto. Said certificates shall be a direct general obligation of the State and the public faith and credit of the State of Dela-ware is hereby expressly pledged for the full and complete pay- 71 72 CHAPTER 25 AUTHORIZING THE STATE OF DELAWARE TO BORROW MONIES FROM THE STATE HIGHWAY FUND FOR USE OF THE GENERAL FUND ment of the debt. The principal of such certificate shall be exempt from taxation by the State or any political subdivision thereof for any purpose. Such certificate of indebtedness shall recite that it is issued for the purpose set forth in Section 1 of this Act and that it is issued in pursuance of this Act and the Constitution of this State and such recital shall be conclusive evidence of the authority of the State of Delaware to issue such certificate and of its validity. Upon the sale and delivery to said Treasurer of the certificate of indebtedness for which provision is made in this Act, the legality and validity of such certificate shall never thereafter be questioned in any court of law or equity by the State of Delaware or by any person or per-sons for its use or in its behalf, and this provision shall be and become part of the contract and obligation represented by said certificate of indebtedness. Section 3. Such certificates of indebtedness shall conform as nearly as possible to the following form, to-wit: Certificate of Indebtedness to the State Highway Department Pursuant to the Constitution of the State of Delaware these presents certify and make known to all whom it may concern that the State of Delaware acknowledges its indebtedness to, and pledges its faith to pay to the State Highway Department in the full sum of $ lawful money of the United States of America to be used for the purpose of replenishing the General Fund of the State of Delaware, without interest. This certificate of indebtedness shall be payable at the aforesaid Farmer's Bank at Dover, Delaware, upon presentation thereat and surrender there-of but not within five years of its date of issue, but it may be re-deemed at the option of the State of Delaware at face value on the CHAPTER 25 73 AUTHORIZING THE STATE OF DELAWARE TO BORROW MONIES FROM THE STATE HIGHWAY FUND FOR USE OF THE GENERAL FUND first day of March or on the first day of September after it shall have been issued two years. This certificate is not negotiable. In Witness Whereof the Great Seal of the State of Delaware is hereunto affixed, and the hands of the Governor and Sec-retary of State and State Treasurer sub-scribed this day of in the year of our Lord One Thousand Nine Hundred and Governor Secretary of State State Treasurer Section 4. After the creation of the indebtedness of this State as authorized by this Act, for the purpose of amortizing and paying said indebtedness and retiring the certificates of indebtedness evi-dencing the same, the State Treasurer shall be and he is hereby authorized and directed to apply the Sinking Fund of the State or any other fund which may be specifically provided for that pur-pose by legislative act. Section 5. This Act shall become in full force and effect on July 1, 1937. Approved April 12, 1937. 74 CHAPTER 26 APPROPRIATING MONEYS OUT OF THE SCHOOL FUND FOR THE USE OF UNIVERSITY OF DELAWARE, STATE COLLEGE FOR COLORED STUDENTS, AND OPERATION OF STATE TAX DEPARTMENT AN ACT AUTHORIZING AND DIRECTING THE STATE TREAS-URER TO PAY OUT OF THE SCHOOL FUND OF THE STATE OF DELAWARE ANY APPROPRIATION THAT MAY HERE-AFTER BE MADE TO THE UNIVERSITY OF DELAWARE, STATE COLLEGE FOR COLORED STUDENTS AND FOR THE OPERATION AND MAINTENANCE OF THE STATE TAX DE-PARTMENT. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That for each of the two fiscal years, beginning July 1, 1937, and ending June 30, 1938, and beginning July 1, 1938, and ending June 30, 1939, the State Treasurer be and he hereby is authorized and directed to pay out of the School Fund of the State of Delaware such sum or sums of money as may be fixed and ap-propriated by the General Assembly and set up in the general bud-get bill, for the University of Delaware, State College for Colored Students, and for the operation and maintenance of the State Tax Department, not exceeding the sum of Four Hundred Forty-Five Thousand Dollars ($445,000.00) for each of said fiscal years. Approved April 12, 1937. , CHAPTER 27 AUTHORIZING SALE OF STOCK OWNED BY STATE OF DELAWARE AN ACT TO PROVIDE FOR THE SALE OF THREE HUNDRED AND TWENTY-SEVEN (327) SHARES OF THE PREFERRED STOCK OF SUNSET OIL COMPANY AND ONE THOUSAND, THREE HUNDRED AND EIGHT (1,308) VOTING TRUST CERTIFICATES FOR THE CAPITAL STOCK OF SUNSET OIL COMPANY OWNED BY THE STATE OF DELAWARE. WHEREAS, the State of Delaware owns three hundred and twenty-seven (327) shares of Preferred Stock, being Serial No. 214 dated February 19, 1937, of the Sunset Oil Company, a California corporation, and one thousand, three hundred and eight (1,308) shares of Voting Trust Certificates for capital stock, being Serial No. 12794 dated February 19, 1937, of Sunset Oil Company, a California corporation, which shares were received by the State Tax Department in accordance with orders of the United States District Court for the Southern District of California, Central Division in settlement of its claim for franchise taxes due from the predecessor corporation of said Sunset Oil Company, namely, Sunset Pacific Oil Company, a Delaware corporation, filed in the matter of Berryessa Cattle Consolidated Company vs. Sunset Pacific Oil Company, being Consolidated Cause numbered U-100-H in Equity; WHEREAS, it seems advisable to liquidate and reduce to cash for deposit in the School Fund of the State of Delaware, said pre-ferred shares and said voting trust certificates; Now, therefore, be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the Governor and State Treasurer be and they are hereby authorized and directed to sell the said three hundred and twenty-seven (327) shares of Preferred Stock and one thou-sand, three hundred and eight (1,308) shares of Voting Trust Certificates of the Sunset Oil Company of California at the best price obtainable, but not less than the preferred market price there- 75 76 CHAPTER 27 AUTHORIZING SALE OF STOCK OWNED BY STATE OF DELAWARE for; and the Governor and State Treasurer are hereby authorized to assign and transfer the said shares to any purchaser or pur-chasers thereof and to execute in the name of the State all appro-priate instruments in writing to effectuate such transfer. Section 2. That the Governor and State Treasurer be and they are hereby authorized and directed to pay the net proceeds of the sale of such shares into the School Fund of the State. Approved April 19, 1937. CHAPTER 28 APPROPRIATIONS FOR EXPENSES OF STATE GOVERNMENT AN ACT MAKING APPROPRIATIONS FOR THE EXPENSES OF THE STATE GOVERNMENT FOR EACH OF THE TWO FISCAL YEARS ENDING JUNE 30, 1938, AND JUNE 30, 1939, RE-SPECTIVELY. Be it enacted by the Senate and House of Representatives of the State of Delaware ht General Assembly met: Section 1. That the several amounts named in this Act, or so much thereof as may be necessary, are hereby appropriated and authorized to be paid out of the Treasury of the State of Delaware to the respective public officers of the respective departments and divisions of government, and other specified spending agencies, subject to the provisions of Sections 16, 17 and 18, of Chapter 81, of Volume 37, Laws of Delaware, and for the periods specified; provided, however, that all parts or portions of the several sums appropriated by this Act which, on the first day of July imme-diately following each of the respective fiscal years, shall not have been paid out of the State Treasury, shall revert to the General Fund of the State Treasury. The several sums hereby appropriated are as follows: For Year Ending June 30 1938 1939 GENERAL GOVERNMENT LEGISLATIVE A-1 COMMITTEE ON UNIFORM LAWS 77 Office Expense $ 50.00 $ 50.00 Travel 175.00 175.00 $ 225.00 $ 225.00 78 CHAPTER 28 APPROPRIATIONS FOR EXPENSES OF STATE GOVERNMENT JUDICIAL B-1-5 COURT OF CHANCERY B-13 COURT OF COMMON PLEAS FOR KENT COUNTY Salaries and Wages $ 3,600.00 $ 3,600.00 B-14 JUSTICES OF PEACE Office Expense (Bond Premiums) $ 400.00 $ 400.00 Salaries and Wages Salary of Chancellor $ 10,500.00 $ 10,500.00 For Reporting 200.00 200.00 Salary of Stenographer 3,000.00 3,000.00 Additional 600.00 600.00 $ 14,300.00 $ 14,300.00 Office Expense 500.00 500.00 Repairs and Replacements 100.00 100.00 Equipment (Chancellor's Reports) 1,600.00 1,600.00 $ 16,500.00 $ 16,500.00 B-6-12 DEPARTMENT OF JUSTICE Salaries and Wages Chief Justice $ 10,500.00 $ 10,500.00 Associate Judges 40,000.00 40,000.00 Kent County Judge for Reporting 200.00 200.00 Court Stenographer 3,000.00 3,000.00 Clerk to Supreme Court 300.00 300.00 Additional 3,250.00 3,250.00 $ 57,250.00 $ 57,250.00 Office Expense 500.00 500.00 Repairs and Replacements 65.00 65.00 Equipment (Reports) 2,000.00 $ 57,815.00 $ 59,815.00 CHAPTER 28 APPROPRIATIONS FOR EXPENSES OF STATE GOVERNMENT Supplies (Legislative) B-15-17 C-1-4 STATE LIBRARIAN Salaries and Wages Librarian Clerk Office Expense Repairs and Replacements Equipment $ 5,000.00 EXECUTIVE GOVERNOR Salary of Governor Contingent Expenses Governor's Conference Governor's Budget Salaries and Wages Attorney General Chief Deputy Deputy, New Cast |
| Date Digital | 2010 |
| CONTENTdm file name | 3045.cpd |
Description
| Title | Laws of the State of Delaware - Volume 41 - Page 1 |
| Creator2 | Delaware General Assembly |
| Type | Text |
| Full Text | LAWS OF THE STATE OF DELAWARE ONE HUNDRED AND SIXTH SESSION OF THE GENERAL ASSEMBLY COMMENCED AND HELD AT DOVER On Tuesday, January 5, A. D. 1937 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES THE ONE HUNDRED AND SIXTY- FIRST VOLUME XLI Printed by WILLIAM E. TAYLOR, INC. Wilmington, Delaware |
| CONTENTdm file name | 24836.pdfpage |
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