Laws of the State of Delaware - Volume 26 in parts

              LAWS
OF THE
STATE OF DELAWARE
PASSED
AT A SESSION OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 3rd, A. D. 1911
AND
IN THE YEAR OF THE INDEPENDENCE Of THE UNITED
STATES THE ONE HUNDRED AND THIRTY-FIFTH
VOLUME XXVI
THE STAR PRINTING CO.
WILMINGTON, DEL.
1911
LAWS OF DELAWARE
TITLE FIRST
Of the Jurisdiction and Property of the State;
Its Legislation and Laws
CHAPTER 1.
AMENDMENT TO CONSTITUTION.
AN ACT proposing an Amendment to Section ro of Article II of the Con-stitution
of the State of Delaware, in relation to, the Journals of the
Legislature.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met,
(two-thirds of all the members elected to each House agree-ing
.thereto)
Section 1. That Section 10 of Article II of the Consti-e/1 ctig
tution of the State of Delaware be amended by striking out Le amended.
all of said Section 10 of Article II, and inserting in lieu
thereof the following :
"Section 10. Each House shall keep a journal of its roacteielploause
proceedings, and publish the same immediately after every ,outgiril9ail a nd
session, except such parts as may require secrecy. The same..
4 LAWS OF DELAWARE.
AMENDMENT TO CONSTITUTION.
Names of names of the members voting for and against any bill or tnembers .
voting to be Joint resolution, except in relation to adjournment, shall on entered on
Journal. the final vote be entered on the journal ; and the yeas and
nays of the members on any question shall, at the desire of
No bill. or any member, be entered on the journal. No bill or joint reso-lution,
except in relation to adjournment, shall pass either unless final
vote be taken by House unless the final vote shall have been taken by yeas and
yeas and nays, nor without the concurrence of a majority of all the nays, nor
without con- members elected to each House." currence of
a majority
Of all the Approved April 13, A. D. 1911. members
elected.
LAWS OF DELAWARE.
AMENDMENT TO CONSTITUTION.
CHAPTER 2.
AMENDMENT TO CONSTITUTION.
AN ACT to amend Section 19, Article 2, of the Constitution of the State
of Delaware.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met,
(two-thirds of all the members of each House concurring
therein):
Section 1. That Section 19, Article 2, of the Constitu-tion
of the State of Delaware, be amended by adding to the
end thereof the following words "provided, however, that
the General Assembly may by a vote of two-thirds of all the
members elected to each House pass laws relating to the lay-ing
out, opening, alteration or maintenance of any road or
highway which forms a continuous road or highway extend-ing
through at least a portion of the three counties of the
State."
Approved March 28, A. D. 1911.
5
Sec. 19, Ar-ticle
2, of
the Constitu-tion
amend-ed.
L.
6 LAWS OF DELAWARE.
AMENDMENT TO CONSTITUTION.
CHAPTER 3.
AMENDMENT TO CONSTITUTION.
AN ACT proposing certain amendments to Article IV of the Constitution
of this State, relating to the number of Judges constituting a quorum
in the Superior Court, the Court of General Sessions and the Court of
Oyer and Terminer, the sessions of said courts, and the distribution of
the business therein, respectively.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met,
(two-thirds of all the members elected to each House agree-ing
thereto)
Sec. 5. Ar- Section I. That Section 5 of Article IV of the Constitu-g=
itWohne tion of this State be, and the same is, hereby amended by
amended, striking out all of said Section after the first paragraph
thereof and substituting therefor the following new para-graph,
to-wit :
"The said five judges shall designate those of their num-ber
who shall hold the said Courts in the several Counties.
No more than three of them shall sit together in any of the
said Courts. In each of the said Courts the Chief Justice
when present shall preside, and in his absence the senior As-sociate
Judge present shall preside.
One shall constitute a quorum in the said Courts, re-spectively,
except in the Court of Oyer and Terminer, where
three shall constitute a quorum, and except in the Superior
Court sitting to hear appeals from the Orphans' Court or a
Register's Court, when two shall constitute a quorum, and
except in the Court of General Sessions sitting to try cases
of prosecution under Section 8 of Article V of this Constitu-tion
or sitting to hear contested applications for license to
sell intoxicating liquors, when two shall constitute a quorum.
Judges to
deolgnate
who shall
hold court.
No more
than three
to alt.
Who shall
preside.
Quorum.
LAWS OF DELAWARE. 7
AMENDMENT TO CONSTITUTION.
One judge may open and adjourn any of said Courts."
Zeont/Friii
court.
Section 2. That Article IV of the Constitution of this Article 4 State be, and the same is, hereby amended by striking out all afunirethnedrea'.
of Section 6 thereof and substituting therefor the following
new Section 6, to wit:
"Section 6. Subject to the provisions of Section 5 of Twoi or more
this Article, two or more sessions of the Superior Court, or ZeeslleellisaTa3'
Court of General Sessions, or one or more sessions of each of same t MC.
the said Court, or one Session of the Court of Oyer and Ter-miner
and one or two of either, or one of each of the other of
the said courts may at the same time be held in the same
county or in different counties, and the business in the sev-eral
counties may be distributed and apportioned in such
manner as shall be provided by the rules of the said courts
respectively."
Approved March 20, A. D. 1911.
8 LAWS OF DELAWARE.
OF THE STATE LIBRARY.
CHAPTER 4.
OF THE STATE LIBRARY.
AN ACT to amend Chapter 6, Volume 17, Laws of Delaware, entitled, "An
Act to establish a State Library," by fixing the time during which the
Library shall be kept open.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met:
sec. chap. Section 1. That Section 6, Chapter 6, Volume 17, Laws
,
a rrwnded. of Delaware, entitled, "An Act to establish a State Library,"
be and the same is hereby amended by striking out the fig-ures
"10" where they occur in the ninth line of said Section
and inserting in lieu thereof the figure "9," and by striking
out the figure "2" where it occurs in the tenth line of said
Section and inserting in lieu thereof the words "half past Words "half
past. one- one," and by striking out the figure "4" where it occurs in and "half
past four" the tenth line of said Section and inserting in lieu thereof insert..d. the words "half past four."
Approved March 16, A. D. 1911.
LAWS OF DELAWARE. 9
OF THE STATE LIBRARY.
CHAPTER 5.
OF THE STATE LIBRARY.
AN ACT authorizing the State Librarian to make a Catalogue of the State
Library.
Be it enacted by the Senate and House of Rem.esenta-tires
of the State of Delaware in General Assembly met:
Section 1. That the State Librarian, be and he is here- Librarian di-by
directed and authorized to make a full, complete and corn- im'eacfceedetnota_
prehensive catalogue of the books, pamphlets and documents 105t10.
in the Library. That the said catalogue shall be published shall be
and printed in pamphlet form for distribution. There shall NIttiebdu faor .
be at least six hundred copies printed, two hundred and fifty Number of
of which shall be substantially bound ; said printing shall be be
done under the provisions of law in relation to State Print-ing,
Stationery and Supplies, and shall be under the super- so -
vision of the Librarian. nervision of
Librarla n.
Section 2. That after said catalogue shall have been
published as provided in Section 1, it shall be the duty of the tetmollnrlet
Supreme Court of the State of Delaware, to examine and ii=1", e'= _ Ilx
approve the same and to fix the proper compensation to be "°'
paid the Librarian for his services in making said catalogue,
and to draw a warrant for the amount of such compensation
on the State Treasurer and the State Treasurer is directed state Trolls-to
pay said warrant out of the general funds of the State. 1,!c Led
Approved March 28, A. D. 1911.
10 LAWS OF DELAWARE.
OF THE STATE LIBRARY.
CHAPTER 6.
OF THE STATE LIBRARY.
AN ACT authorizing the State Librarian to receive and preserve all books
and pamphlets deposited with him by the Medical Societies of Dela-ware.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met:
Section 1. That the State Librarian is hereby author- SULU, Li-ized
and directed to receive all books, pamphlets and papers
provide deposited with him by the Medical Societies of Delaware, SU Itable
ease' nod aside par t of and for the purpose of preserving same, he shall set aside
1-'1"" FN. ii
hooks and some part of the State Library in which a suitable case shall
pamphlets be placed for filing said books, pamphlets and papers. Such of 111ed lea I Societies, books, pamphlets and papers shall be at all times open for
the inspection of the public.
Approved March 28, A. D. 1911.
1111l1i1C o%te
LAWS OF DELAWARE. 11
OF THE STATE HOUSE, LIBRARY AND PUBLIC OFFICES.
CHAPTER 7.
OF THE STATE HOUSE, LIBRARY AND PUBLIC OFFICES.
AN ACT authorizing the Appointment of Janitors for the State House.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met:
Section 1. The Governor shall, on the first day of July, Governor to
in the year A. D. nineteen hundred and eleven, and every :Mtn/I.:11.nd
two years thereafter, appoint two persons, one of whom =istretor
shall be known as Janitor for the State House, and the other State House.
as Assistant Janitor for the State House, both of whom shall
hold office for the term of two years, unless sooner removed
by the Governor, or until their successors are duly appointed
and qualified. Before entering upon their duties the Janitor
and Assistant Janitor shall be sworn or affirmed to perform Shan be.
the duties of their office with fidelity, and each shall give 84'mmend.°1 -
bond in the sum of five hundred dollars, with two sureties, shall give
to be approved by the Governor, conditioned for the faithful ob?rsirt,101(;.1
sum
performance of the duties incident to their respective of-fices.
The oaths or affirmations, and bonds, shall be filed in 1=IsfielA(.1e_
the Office of the Secretary of State. The Janitor now serv- tary of State.
ing shall continue in office until the said first day of July, A. ij'asillTot',1.njo
D. 1911, and the Governor shall, upon the approval of this ifleed
t'oe haOlICI°o1
Act, appoint the Assistant Janitor to hold office until said Nant.11.1.1uth.,
first day of July, A. D. 1911, on which date an Assistant
Janitor shall be appointed for the full term of two years. shall be ap-pointed
for
two years.
Section 2. It shall be the duty of the Janitor and As- Duties of
sistant Janitor, under the order and direction of the State tnd
Librarian, to take care of the furniture and property belong- Janitor.
ing to the State, to keep clean and in good order all the
rooms, offices, apartments, Library, halls, stairways, cellars,
in said State House, and the grounds attached thereto, and
the pavements in front of said buildings, or otherwise at-
12 LAWS OF DELAWARE.
OF THE STATE HOUSE, LIBRARY AND PUBLIC OFFICES.
tached thereto, and to attend to the heaters, stoves, and all
fires, and to perform all labor necessary for heating said
building, or any part thereof, during the sessions of the Gen-eral
Assembly and at all times, and properly care for the
furniture and property in all parts of the State buildings
during the sessions of the General Assembly, and to preserve
as much as possible, the property belonging to the State,
from injury by moth, insect, or any other injury during the
vacation of the General Assembly. And further to do any
and all things directed to be done by the State Librarian,
which may be incident to the office of the Janitor and Assist-ant
Janitor of the State House.
Janitor shall Section 3. That the Janitor shall receive for his ser-receive
$500. vices as such officer the sum of five hundred dollars per year
Assistant and the Assistant Janitor the sum of four hundred dollars
Janitor shall
receive $100. per year, and they are hereby authorized and empowered to
draw upon the State Treasurer at the end of each quarter
for the quarter due.
State Li-lwarianhall
Section 4. That it shall be the duty of the State Libra- s
make report rian to make a report in writing to the State Treasurer at to State
Treasurer quarterly the end of each quarter stating the condition of the State
concerning buildings, property and grounds and of the manner in which work of
Janitors. the Janitor and Assistant Janitor are performing the duties
incumbent upon them under this Act. If the report shall If report be
unfavorable show that the Janitor or Assistant Janitor are not perform- Stato Treas-urer
shall ing the duties of their respective offices faithfully, the State withhold
salaries. Treasurer shall not pay the salaries as hereinbefore pro-vided,
but shall notify the Janitor or Assistant Janitor, or
both, as the case may be, giving his reason for not paying
Salaries same, and such salary or salaries shall not be paid until the
shall
notuntil
be report of the State Librarian shall show a faithful perform- paid
report shall ance of the duties of the Janitor or Assistant Janitor under show faithful
performance this Act. of duties.
Governor Section 5. The Governor shall have power to remove
poWer
shall 111IVe
to the Janitor or Assistant Janitor at any time, for cause satis- 111.1VP.
LAWS OF DELAWARE. 13
OF THE STATE HOUSE, LIBRARY AND PUBLIC OFFICES.
factory to himself, and appoint other persons in their places
for the unexpired term.
Section 6. All Acts and parts of Acts inconsistent here-with
are hereby repealed.
Approved April 13, A. D. 1911. .
14
Preamble.
LAWS OF DELAWARE.
OF THE STATE HOUSE.
CHAPTER 8.
OF THE STATE HOUSE.
AN ACT to provide for the Commemoration of certain events in the early
History of Delaware, by the erection of Marble Tablets in the Rotunda
of the new wing of the State House.
WHEREAS, The State of Delaware is distinguished
amongst the States of the Union :
For the part which her delegates took in securing
the adoption of the Declaration of Independence, particu-larly
for the ride of Caesar Rodney, one of the delegates,
from Delaware to Philadelphia by which the Declaration
was saved ;
For that this State was the first of the States to
adopt the Constitution of the United States, by reason of
which Delaware is given, as her birthright, the place of
honor and precedence in all national celebrations ;
Tor that the stars and stripes were first unfurled
in battle upon Delaware soil, and the first naval engagement
of the United States was fought in Delaware waters ;
For that this State in addition to furnishing troops
for the war of 1812, gave to the General Government, in
that year, the sum of thirty-eight thousand dollars ($38,000)
to assist in repulsing the British (the recent return of the
interest upon which sum has provided the funds for the erec-tion
of the new wing of the State House).
Preatnble. AND WHEREAS, It is desirable and proper that these
historical incidents should be kept fresh in the memory of
LAWS OF DELAWARE. 15
OF THE STATE HOUSE.
the rising generations of our State so as to inspire patriot-ism
and a commendable State pride, therefore
Be it enacted by the Senate and Ho'zise of Representa-tives
of the State of Delaware in General Assembly met:
Section 1. That the Governor of the State be and he is appoint,
Gover nor to
hereby authorized to designate and appoint a Commission commission.
consisting of five citizens of the State, of whom the Gov-ernor
shall be one to arrange for and supervise the prepara-tion
of four marble tablets, which shall be suitably inscribed Duties of the
to commemorate the several incidents in the early history of Commission'
the State of Delaware, enumerated in the preamble hereto,
and to supervise the placing of said tablets upon the walls of
the rotunda of the new wing of the State House.
Section 2. That the sum of five hundred dollars, or as gttaevro-much
thereof as may be necessary to carry out the provi-sions
of this bill, is hereby appropriated for the purpose of
defraying the cost of said tablets and the expense of the
preparation and erection thereof.
Approved April 13, A. D. 1911.
LAWS OF DELAWARE.
OF THE PASSING AND PUBLICATION OF LAWS AND JOURNALS.
CHAPTER 9.
OF THE PASSING AND PUBLICATION OF LAWS AND JOURNALS.
AN ACT to revive and extend the time for recording private Acts.
WHEREAS, By Section 3 of Chapter 4 of the Revised
Statutes of the State of Delaware, it is provided that private
Statutes (namely such as are not of a public nature or pub-lished
as such) shall be recorded in the Recorder's Office in
one of the counties of this State within twelve months after
their passage or they shall be void ; and
WHEREAS, A number of private and unpublished Acts
heretofore passed have been allowed to become void through
ignorance of the aforesaid enactment; therefore, for the
purpose of relieving the parties interested of the embarrass-ments
and disappointments arising from such neglect in the
premises ; therefore
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met,
(two-thirds of each Branch concurring therein):
Unpublished Section 1. That all unpublished acts heretofore passed
acts renewed and re-en- that have become void on account of not being duly recorded
acted, in compliance with the provisions aforesaid and that have
not by special acts been repealed or become void by lapse of
the time for which they were limited, be and the same are
hereby severally renewed and re-enacted, and together with
the provisions therein contained are respectively declared to
be in full force for the period mentioned in the original acts,
and to have the same force and effects as if the said acts had
been severally recorded according to law, and all acts and
transactions done and performed under the provisions of
Shrill have said acts and property and other rights accrued thereunder, full force
sad effect, shall have the same force and effect and be as valid to all in-
16
Preamble.
Preamble.
LAWS OF DELAWARE. 17
OF THE PASSING AND PUBLICATION OF LAWS AND JOURNALS.
tents and purposes as if the said acts had been severally re-corded
according to law; provided, that this enactment shall
not take effect in the case of any act that has become void as
aforesaid, until a certified copy thereof shall be duly re- znd.
corded in the Recorder's Office of one of the Counties of this recorded.
State ; and, provided further, that no such copy of a voided
act shall be received for record after the expiration of one Meet be
year from the passage of this act. corded with-in
one year.
Section 2. That this act shall be deemed and taken to
be a public act and shall be published as such.
Approved March 2, A. D. 1911.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met:
Section 1. That Chapter 5, Volume 25, Laws of Dela-
Chap. 5. Vol.
25, amended. ware, entitled "An Act in relation to the publication of cer-tain
equity cases and judicial reports when not published by
the Chancellor or Associate Judge resident in Kent County
respectively," be and the same is hereby amended by strik-ing
out the word "two" in the fifth line of Section 1 of said
Act, and inserting in lieu thereof the word "four."
Approved March 7, A. D. 1911.
18 LAWS OF DELAWARE.
OF JUDICIAL REPORTS.
CHAPTER 10.
OF JUDICIAL REPORTS.
AN ACT to amend Chapter 5, Volume 25, Laws of Delaware, entitled "An
Act in relation to the publication of certain equity cases and Judicial
reports when not published by the Chancellor or Associate Judge resi-dent
in Kent County respectively" extending the time for publishing
Judicial reports.
TITLE SECOND
Of the Public Revenue; and the Assessment,
Collection and Appropriation of Taxes.
CHAPTER 11.
OF THE REVENUES OF THE STATE.
AN ACT to amend an Act entitled "An Act to Raise Revenue for the State
by taxing corporations," being Chapter 15, Volume 22, Laws of Dela-ware.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware, in General Assembly met:
Section 1. That Section 12 of Chapter 15, Volume 22, Sec.
Laws of Delaware, be and the same is hereby amended by Vol. 22.
amended. adding to the end of said Section 12 the following :
"Upon the said filing of said proclamation the Secretary Secretary of
of State shall transmit forthwith to the Recorder of each Se rtaant
County of this State, a certified copy of said Proclamation, cReeretCgeW ft
and each Recorder shall upon receipt of said certified copy copy of proc-lamation.
forthwith mark in brief upon the margin of the record of
the Certificate of Incorporation of every Corporation named wet of re- in said proclamation which is of Record in his office the fact roftecro nt)t that the Charter of said Corporation is repealed and the margin of
record. date of said repeal."
Approved March 31, A. D. 1911.
20 LAWS OF DELAWARE.
Chap. 13.
amended.
Words
stricken out.
Words in-serted.
OF THE REVENUES OF THE STATE.
CHAPTER 12.
OF THE REVENUES OF THE STATE.
AN ACT to amend Chapter 43, of Volume 24, Laws of Delaware, entitled
"An Act to amend Chapter r8, of Volume 22, Laws of Delaware, en-titled
'An Act to re-adjust the amount to be paid by the Delaware
Railroad Company in commutation of its State Taxes.'"
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met:
Section 1. That Chapter 43, of Volume 24, Laws of
Delaware, be and the same is hereby amended by striking
out of Section 1 thereof after the word "of" at the end of the
ninth line thereof, and before the word "which" in the four-teenth
line thereof, the following: "Twenty Thousand Dol-lars
to be paid in equal quarterly installments of Five Thou-sand
Dollars each on the first days of April, July, October
and January in each year, the first payment of Five Thou-sand
Dollars to be made on the first day of April, A. D.
1907," and inserting in lieu thereof the following: "Twenty-five
Thousand Dollars to be paid in equal quarterly install-ments
of Sixty-two Hundred and Fifty Dollars each on the
first days of April, July, October and January in each year,
the first payment of Sixty-two Hundred and Fifty Dollars to
be made on the first clay of April, A. D. 1911."
Approved March 30, A. D. 1911.
!I. LAWS OF DELAWARE. 21
OF THE REVENUES OF THE STATE.
CHAPTER 13.
OF THE REVENUES OF THE STATE.
t. AN ACT to amend the Laws of this State in relation to the taxation of
manufacturers, being Chapter 24 of Volume 14 of the Laws of Dela-ware,
as supplemented by Chapter 364 of Volume 14 and as amended
by Chapters ro and ii of Volume 15, and as further amended by Chap-ter
17 of Volume 22 of the said Laws of Delaware.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met:
Section 1. That the Act entitled "An Act Taxing Manu- Act taxing
facturers and for other purposes" being Chapter 24, of Vol- nurvrIsu,fertg.:
ume 14 of the Laws of Delaware, as supplemented by Chap- ;Met=
ter 364, Volume 14, Laws of Delaware, and as amended by
Chapters 10 and 11, Volume 15, Laws of Delaware, and as
further amended by Chapter 17, of Volume 22 of the Laws
of Delaware, be and the same is hereby amended by striking
out so much thereof as was supplied by the amendatory pro-visions
of Chapter 17 of Volume 22 of the Laws of Delaware
and also by striking out all of said Section 1 of the said
Chapter 24 of Volume 14 of the Laws of Delaware as supple-mented
by Chapter 364, Volume 14 of the Laws of Delaware,
and as amended by Chapters 10 and 11, Volume 15, Laws of
Delaware, as the same was codified in the Revised Code of
the State of Delaware as amended in 1893 down to the
words "makers of agricultural implements" in the sixty-first
line of said Section 1 as the same is printed in the Revised
Code aforesaid, and by inserting in lieu thereof the words
hereinafter quoted so that said Section 1 from the beginning
thereof down to the words "makers of agricultural imple-ments"
in the sixty-first line aforesaid as printed in the Re-vised
Code aforesaid, shall be and read as follows :
20 LAWS OF DELAWARE.
OF THE REVENUES OF THE STATE.
CHAPTER 12..
OF THE REVENUES OF THE STATE.
AN ACT to amend Chapter 43, of Volume 24, Laws of Delaware, entitled
"An Act to amend Chapter 18, of Volume 22, Laws of Delaware, en-titled
'An Act to re-adjust the amount to be paid by the Delaware
Railroad Company in commutation of its State Taxes.'"
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met:
C1ia03. Section 1. That Chapter 43, of Volume 24, Laws of vot.
II /II v//ded. Delaware, be and the same is hereby amended by striking
out of Section 1 thereof after the word "of" at the end of the
ninth line thereof, and before the word "which" in the four-teenth
line thereof, the following: "Twenty Thousand Dol- Word%
stricken out. /ars to be paid in equal quarterly installments of Five Thou-sand
Dollars each on the first days of April, July, October
and January in eacri year, the first payment of Five Thou-sand
Dollars to be made on the first day of April, A. D.
wortb; la- 1907," and inserting in lieu thereof the following: "Twenty-ser
t 01. five Thousand Dollars to be paid in equal quarterly install-ments
of Sixty-two Hundred and Fifty Dollars each on the
first days of April, July, October and January in each year,
the first payment of Sixty-two Hundred and Fifty Dollars to
be made on the first day of April, A. D. 1911."
Approved March 30, A. D. 1911.
LAWS OF DELAWARE. 21
OF THE REVENUES OF THE STATE.
CHAPTER 13.
OF THE REVENUES OF THE STATE.
AN ACT to amend the Laws of this State in relation to the taxation of
manufacturers, being Chapter 24 of Volume 14 of the Laws of Dela-ware,
as supplemented by Chapter 364 of Volume 14 and as amended
by Chapters ro and ir of Volume 15, and as further amended by Chap-ter
17 of Volume 22 of the said Laws of Delaware.
Be it enacted by the Senate and House of Representa-tives
of the State of Delaware in General Assembly met:
Section 1. That the Act entitled "An Act Taxing Manu- Act taxing
facturers and for other purposes" being Chapter 24, of Vol- 1=%I.taect,-
etc.-
ume 14 of the Laws of Delaware, as supplemented by Chap- further
ter 364, Volume 14, Laws of Delaware, and as amended by
Chapters 10 and 11, Volume 15, Laws of Delaware, and as
further amended by Chapter 17, of Volume 22 of the Laws
of Delaware, be and the same is hereby amended by striking
out so much thereof as was supplied by the amendatory pro-visions
of Chapter 17 of Volume 22 of the Laws of Delaware
and also by striking out all of said Section 1 of the said
Chapter 24 of Volume 14 of the Laws of Delaware as supple-mented
by Chapter 364, Volume 14 of the Laws of Delaware,
and as amended by Chapters 10 and 11, Volume 15, Laws of
Delaware, as the same was codified in the Revised Code of
the State of Delaware as amended in 1893 down to the
words "makers of agricultural implements" in the sixty-first
line of said Section 1 as the same is printed in the Revised
Code aforesaid, and by inserting in lieu thereof the words
hereinafter quoted so that said Section 1 from the beginning
thereof down to the words "makers of agricultural imple-ments"
in the sixty-first line aforesaid as printed in the Re-vised
Code aforesaid, shall be and read as follows :
.immilmi- I
22 LAWS OF DELAWARE.
OF THE REVENUES OF THE STATE.
Shall an- "Section 1. That every individual, association of per- nually talm
011i a license sons, firm or corporation engaged as owner or owners in the on tile first
of June. production or manufacture, by hand or machinery, of goods,
wares or merchandise, or of any article or material, or any
combination or composition of any articles or materials of
every nature and substance whatsoever (except as herein-after
stated) and desiring to continue in said production or
manufacture, shall annually hereafter, on the First day of
June, take out a license to engage in said production or
manufacture, for which such individual, association of per-sons,
firm or corporation shall pay, for the use of the State,
the sum of five dollars to the Clerk of the Peace of the Shall pay the
sum of $5. County in which such individual, association of persons,
firm or corporation is engaged and desires to continue en-gaged
in such production or manufacture; and every such
individual, association of persons, firm or corporation, shall
on or before the said First day of June annually, hereafter,
Shall file a before taking out said license, file with the said Clerk of the
statement Peace, a statement in writing setting forth in three distinct in writing.
items the following:
That \nine
of land and
buildings
did not ex-ceed
a cer-tain
sum.
That value 2. That the aggregate value a all the machinery and
of machinety
and ilxtur,s fixtures in this State used in, or in connection with the busi-ness
of the said production or manufacture in this State by
taut sum. said individual, association of persons, firm or corporation,
whether as owner or lessee during the year then last past,
did not exceed a certain sum therein given, and
3. That the aggregate value of all personal property
except money on hand or deposited in bank, but including
the raw material, used in, or in connection with the business
of said production or manufacture in this State by the said
That valuo
of all per-sorml
prop-erty
dhl not
exceed cer-taln
SUM.
1. The aggregate statutory value of all the land and
buildings in this State used in, or in connection with, the
business of the said production or manufacture in this State
by said individual, association of persons, firm or corpora-tion,
whether as owner, tenant or occupant, during the year
then last past, did not exceed a certain sum therein given;
LAWS OF DELAWARE. 23
OF THE REVENUES OF THE STATE.
individual, association of persons, firm or corporation, dur-ing
the year then last past, and not embraced in the second
item of the said statement, did not exceed a certain sum
therein given.
The statutory value of the land and buildings to be in- Svtaalutuet otor yb e
eluded in the first item of the statement aforesaid, shall for taken to be
the assessed
said purpose be deemed and taken to be the assessed value of value.
the real peoperty in this State used in or in connection with
the business of the said production or manufacture in this
State, by the said individual, association of persons, firm or
corporation, as shown by the County assessment then in
force; provided that when any such individual, association
of persons, firm, or corporation, shall be a renter of a por-tion
only of a parcel of real estate which is assessed for
County purposes as one undivided parcel, or shall be a renter
of a part only of a building, and such portion of real estate or
such part of a building, shall be used in, or in connection with
the business of the said production or manufacture afore-said,
then the annual rent of the said portion of real estate
and of the said part of the building, shall for the purpose of
the statement aforesaid, be deemed to be ten per centum of Shall be
deemed to the statutory value thereof. The value of the machinery and
nf fixtures to be included in the second item of the statement sta tu tory
aforesaid, and the value of the personal property to be in- value.
cluded in the third item of said statement, shall be the actual Shall be the
aetual value thereof at the time of making such statement. value.
The said statement shall be verified by the oath or affir- V,r1fled by
mation of such individual, or one member of such firm or as- 'tgl'aMani:-
sociation of persons or of the President or other presiding
officer of such corporation, and the said oath or affirmation
may be taken before any person who, by the laws of this (t:),11 .:.1.n 1,063re
may he
State is duly authorized to administer the same. Every such tol -
indiv id u a l, association of persons, firm or corporation, so asal miii is tel
aforesaid, engaged and desiring to continue engaged in said
production or manufacture, shall, on or before the said First
day of June annually, before taking out the said license, pay