Delaware State journal and statesman., 1869-05-11

in writing, TO the Assessor II stst ~ ye.i thtlealls
: t s9ca eonpanys principal place Of business Is i
: s, VI INC number o shares Of tho capital stee
uSn eoarany and the cash value Of each Shave her.
I 9 sns verify such return by his oath on affIrmator
.aH to when is labe under lie next ,sn M "a
~ @vn, and shall transmit the return 30 inede bI bI
Ivy s.Ale treasurer and duplicate thereof "a the oi
setor Of State tax for the proDer comfy % ll " " W
IN haesi q other proper officer Of each 3uc conne
Mlthn thirty dayH from the date Of sel rein,5
pay % said collector the tax assessed - s;d 80
.. ISL YAK De not Paid within tie time ,Ioresaii ~
Hib dnt ser shal issue his warrant to the coltcto
% 99upheate Of said assessent annexed for Inc collee
lion o the tax due by said copary md shal aSd
St 80 aue Ten per cent thereon As penalty f5r N,
i. ~ sutn company, and such penalty sll NE co
leeted with the tax aforesaid -7s'- ~ vi
lFaIYAIE BANKERS AND BROKERS. TaNy1,rpa
FhisiclAhs, STATE And COUNTY oFFiCLksi
SECTION TO- Every private banker and eYrrv bro,sr
sna svef real estate agent doing business ith mi
t PAy % The State Treasurer iol the use Of the
state IN snnua tax Of two per aentil,n on II y
w gross receipts received by him, her or tp b ss
q commission, profits, brokerage or ether eante,
Iof pueineAs transaeted suo private hanily hai
~, m NV eA9te agent Every person, firm or compsnv
arst dsv ~ iposea Dy ths section she'll Oh the
aJ @ y M o. Jan1ery next after the passage Of ths act
hd on 1he rrst day OF JANUARY in eaeh ana srsr,
r iutnish 70 the Atseeaur oi State taken Tor The
nStst s9uty, statement Of the amount nt grogs re
seps received ~ him, her them during ts ma
s s yter as compensation colnnirsians or proes t,n
IN asa business. and shall verify such staten ~ js
oeth ~ uhrlnaton. The Assessor 10 whom siei n,
ment 10 rendered shall the person o. arm aoe IA
hs1 taa with the Anount due by such stsfe,nsr4 a
snell Transmit ono duplicate thereof to tho ate
nrer and duplicate to tho collector Of st.ta sss e
the county, and such collector shall within fbirte a. &
thereafter collect and pay over h tic sato T,s
Wy amount OF tax 90 spptarng to be due v seid jun
ia. esefy lawyer, physician oieer Of tie state
oI county Within this state, sha pay to the ats reas
urer Tor the Use If the state an annual taz Of ty %
s.u @ On .er income nom salary fees, except such
- are taxed in other provisions Of tins srt rvsr,-
person liable to the tax imposed by THE section
me nrat day Of january nezt aei the asssae OF ib
year thereafter, furnish to the Aensgscr n ststs t ~
ue proper county: statement Of tie amount Of recs,rts
Salary or fees, AMI shall verify saeb ssten,snts ~
assessor 10 whom such statee s rendered assass
the person abe 70 said tax with tie nInoi hi Nm, ~
suen ss.een, AND shall transmit duplicate ihero
% the state Treasurer, 70 be collected il,
With Section 41 Of this Act. .N-Nes
t5uILDING AND LOAN ASSOCIATIONS
sEoTioN II. Every building and loa, a,.o.,.,i,,
within this State shall lie subject to- and s Il, az.
day OF January next after the passage o this at aud or
tue nlst day CT January in each and every wear ereaf
ter pay to the State treasurer for the uss So
tax Of one.foufth Of one per centln1 on ho
the gfoss feeeiPs Of aaid company for the nrecedis
.desT s % - : - y ..is ~ 81
ton or company, on the first day Of january neyt sr
the pnsshge OF this act, and the FIRST day of as
In each ana every year thereafter to make return 10 III
uf State taa or the prol er county or tbs
of gross receipts Of such loan of bil iiT ~
the year preceding and such Assessor shall assesi I
associations or eonpauy for the amount Of tax to which
the association Is liable under this sretion nrj sh
transmit the return made to him, and lie assessnsnt
80 msdei by him. to the St4to Treasurer nnd a d,,,l
cate o such sssessns 70 the Collector Of State tax Tor
the proper county. The treasurer or other nnncii s
Ger Of such ASSOCIATION shall, within thirty
the said hrst day ojanunfy in eaoh year, pay Il the
said Collector OF tate the tax with whitb sad Co. ~
eiHtion stands assessed and If said tax lie not paid with
in the time eioresniq the treasurer and other officers Of
such association shall e individually liable thereesr snd
the state Treasurer shall issue his to ne cojer
tor aioresaia suthonAng and Directing him to collect
said tax out Of any property belonging to SAID assf
tion, Or % any Of the officers oi tie assooiaon witl
twenty days from the date Of such warrant.
COLLATERAL INHERiTANcEs. nRtsTR1purIvr
SHARhs AND LEGA0lLsI
ekcTIoH H. All saales real and personst xtstso.-.
passing from any persoo who nay di5 Celzed and o.
estates or any interest therein, TIA SER bv DO a
grant bafssn, ent OF sals made Or u'euisl 10 take
gainor devlscr, donor, ta any pe,s5n or rersnns
bodies pplie or corporate in trust othesTss oiher
than TO Or ior me use Of The father mother wiis chill
devsor, donor or inestAe, shall be subset 10 n - ~
three per osntum every hundred dotrs Of ia
value o. such etata, aud all executors and adm nisrn
tors, shall tnly be discharged from nsb,ljfy Sr ~
amount o. such tnx the payment nf which they may be
charged with, BY paying tha nr the use 81 tb;e
state hereinafter directed Povided thai no stss hs
Taue oi which sea not eat eed nvs buuirst dailars
shall he subject 10 the tax imposed BY tits sactiop
SECTION u Every sxtcutr administrator 10 whom
Adminiatration may be granted before pays any egs
tax Imposed by ths preceding section shall psy 10 tbe
Register Of Wls OF the proper county thee eentum
oi every one hundred olsrs he may hold for dis bu-
ton among the disIrbutsis gasos ana at that rat
ior every lss sum, f9r the Of the rtRe. The tax
within thirteen months ou the granting OF Isttgf h..
tanenaryi or OF Hdmlnistrttcu and any executor cr
shall bs dlisTsd BY the Register any ,o@Ss,ans
on this estate and shall b5 liable on bis oflcai hnd
his hands. ' ''-'' -" '"' 'u-H' ~
sEcios "a Ia all where real estate of any kind
su lu. 20 NE eai iaN tie A. esaof OF state for
ths soun5 hhero sloh real estA 1. suste shall make
an Inventory aud nppraisent Vt sad real estate an1
Snai IetuFn ,sid inyentoiY aud sppFr eIner IL the
heSls.er y Mus iof tue 'ounsy whee such ahds aud
tsnementa He within elk months from this time hen the
.aa real es,Se oseame susit 20 said tax aud the ap
nA " mt mus q tde shall be deemed and taken be
the true value ofthe SAID real estate upon whi;h the
Aa H. ~ slai os paid The A@ount Of said tax ahal he
eh on saa ret estate from the death Of the de;sdsut
VINO shall have died seized and p0a sssd Thereof unt
the same shall be psid. S
rkofoN TO- The executor CT administrator sh4ll col
lec the Ae fIom the laTes liable pay ssii tax o
their Legal representatives. within thirteen months
same TO the Register Of wills in the county ia viii
administration s granted and II the ssiJ parties stall
eeuior tr Adnnlsirator rhsl aIpiy 10 the orphsps
Court Of sd county, aud 1t snail DO tho duty o. said
Conr TO grant hn order AUTHORIZING ari dreftliug sld
executor admlBisuAior to sell 10, cash. ufon tho Il
usual notice 50 mueh pt said real stRis ne
esssarv 10 pay said tx and all expenses uf such ssle
and the commissions ot tle executor or siainsrator
thereon Tie said order, with the proceedings OF the
executor administrator hereunder shall le r.turned
to the next term OF sd Urphan4 Court and II the re
turn Alorosaid be approved BY tho c7uI the eTeucr
lyr the purehAssr u that Tsrt OF sii real estate
sold valid decd Tor the stme and such deed shall vest
in the purchaser ali tie title and tsAts Which III see
dent had at the tune oIhis dveih. b
st9lIss e IA ea;s eny real atae Of decedea snail
be subject 70 The collateral nhrraue0 tax a.oressld
aud there be only lo estate or uu ;ntssst for Term
Of years contingent interest gTtn to ore nssn il
and the remandet or rTuonIIy interest TO al1her Il
the ofphane Cont u The coupy whra the real estate
Il suatt shall, ppon spIh a, Of the executor or ad-
determine iu iF dI eFaiap What rtntortoa p
saeh per Interested ia sRil estate shall psy Of ,a
taS and the iigmeHt Of said Orphans Court shah ho
hnAl and egleusiFei and every such person crested
aiofesRid ha pay TO the Register q Willie said b.
county, BIS eE her proportion OF teil tax within thirty p
day. after the dsts naton u said OrpLau Court and b
peften entitled remain sion sbsl be el
qutei to Ply hieoT her proportion hiu thirty days ~
after the sad vstae snail have In pohessou If Ia
any party interelt Af9r aid shalt refuse or uaest b
to pay his o. her Proportion orteled by
CepT WITHIN lhifty days n N The tiinu depres HI
the saa curt rha ura Hn drst the executor or sd
10 tell all the right title ard itprest VI such
peron in md 10 ssid 9tse much Thereof as NAV
be necessary TO pay bis or her proportion said lar
ana all expenses Of sale Il
stctlpN n II bond of an executor or admins rAtor h
shall be liable Tor oil money be may for thxs or III
for the rrcesus q the ete Of real estate received
under this act aud If any 4cutor or aiuiusrstor ~
shall fall TO perform any tue duties imposed upnl hla n
undtf the proyish as ei iAis ~ The holster oi Ng e
anting The loers Of Rdniutti alton may revoke tLa q,
ami hi, tond shalt b. La IL and tue hta ro -
ding shall be had If his administration had besn
revoked hr leT ause TIE powers and duties ot II
an administrator Dc b9t: non OF dc bona oa with The -
Will anneAed shall he the nuer this act an i
executor or edmisieato and he shall b. Inc
lans lisbllitiel
sIciloE is Every szaeulol or adniui traitor eollset
Ing e tax aforsad, To whirh auy Estate il subieut
BY gale ct said real eiate shall ptv the Tux 20 rosetei 4
10 the estpi Of Wills Of tie cOuny whrs ssid re -
tate is situats
slctmS le Every Register Of viii. resolving snv !,
aeeIsrai lehsrianeo 80 laii Civ thu rvtcn payn1 ~
the duplicate receipts tnsFeur, ole u vhsh th
b iorwarued, bY The person so paying Aorasaid 10
the State Treasurer, 70 be by HIN and eber
Of said duplicate receipts thAh ls sVasRcen suits upon