Delaware State journal and statesman., 1869-05-28


statement and payment to be made under this section
sha he the first Monday in July next after the pus-
sage ot this act.
SECTION Z. Every Insurance Company incorporated
or organized by or under any law of this stnei whutt
such company be conducted in whole or III hrt UPON
the plan Of mutual insurance, Joint stock, or any o
lla OF he engaged In erecting insurance m 9l lt i md
property, against accident, shall be Hublt'l " w W.
shall pay, the first day Of january nest and u uu
first day of January in each and every year
tax Of one-af OF one per cehtum ON the amount o u
inius received for insurance, interest paid upon ~,
yeatments Of such company, or upon deoHt hots i'u
by said company, and the amount OF dlNdendh ots.',
To persons Insured during the year preceding Ana IL
shall be the duty of the Treasurer, on oiher hnuW
ticer OF every such Company, on ihe san hlst 'aS M
january next after the passage Of thA Hcl ana on 'ne
first dag january in ehc and every yelr iheie1or
Or within Thirty days Of the times aforesaid, 70 ''u NJ
return md statement under oath or hinfma'l'I u",S
Iy some person authorized by tlr laws "l
this State To administer uaths, 10 the sNic lt''auul
setting forth therein the amount received py b.u r'l H.
lanN from premiums upon pniieleH anu htftt li'nn ~
veatmeutH and deposit notes. ana the amount :" NV
dends credited by such company to peIs"H mm,i
And il shall he the duty Of leh treasurer "l hNei"l
officer L. my To the State Treasurer, nt the time o hh
ing such return and statement, for the use OF the sie,
the aforesaid tax of onc-hnlfcf une per cent On Tue
amount so as aforesaid received Aud iInny such Ifeh-
financial officer shall neglect or rtlNHe 10 MAKE
the return payment hereby required, Tor er3a 6"
thirty days after such return and payment should lnVt
been made, he shall forfeit anti pay To inc stte tr
sum Of thousand dollars, 10 he recovered hy ine
State Treasurer by action IN mis- own h""e l"h ''i7
CORPORATIONS.
sroToN S. That every company incorporated ty on
under any law Of this state, incorporated y any oth-
en- state, and lawfully doing business IL ms state on
that may hereafter lie Incorporated shan he subject To
and shall nay to the State Treasurer, for the of tho
STATE, tie first day Of january next after the passage
Of this act, and Oh the first day OF January in epeh ami
every year thereafter within thirty days oi such
times, tax ofone-orth ni one rer cent on ie actual
cash value of cnch Hhnre of tile capital stock u such
cnupany Pr0pidCd that this section shall not apply u
banks and banking associations railroad companies and
canal companies Insurance companies, n building and
loan associations, subject to taN under other pnvia"m
oflaw.
srcrfoN o. That Il ghnll lie the duty The president
treasurer, or other financial officer person having
charge OF the funds Of cnrli shid company liable Ia tile
tax imposed 10y the preceding secton Ia make return on
the first day ndannuty ncNt after the pnHsnge Of isnct,
and the first day OF january in ench year thereafter,
ia writing the srssor Of State tax for the county
where such companies principal place of business Is To-
Gated, Of tiennmbef Of shares 0l the capital stock OF
such rounny and the cash value of cnch share thereof
and shall verify such return by his oath affirmation
and such ABsrssog shall assess said company With the
tax Ia which it slable under the next preceding sec
tion and shall transmit the return so Iaadr hy him 10
the State Treasurer, and duplicate thereof IL the col
hector nl State tax for the proper county, The preaidt,
treasurer, or other proper "heet ol each ci enmlanS
shall, within Thirty days nom the date Of such return,
pay said collector the tax assessed To said company
if said tax be not paid within tic time nioroshid tie
State Treasurer Ahall issue his warrant Ia the collector
with duplicate OF said assessment annexed o the eoloc
toh oil Tie tax due rs said company and shall add tote
amonnt 80 due ten per cont thereon penalty fi tie
default ufauch company, and such penalty sal be col
leeed it'll the tax Aforesaid.
PRIVATE BANKERS AND BROKERS, LAWYERS,
PHYSICIANS. STATE AND COUNTY OFfICEES.l
SECTION 10 Every private banker and every lr5ler,
and evoij real estate leont doing lusinrsa within This
State shnl pay to the state Treasurer r the uo OF the
State annual tnz Of two per eenlum on the nlouut Of
the gross receipts received By him, her hcn ly way
of commission, profits brokerage or othe. computation
for busncas transacted MS such private h1nlitr broker
real estate agent, EyerY naraoh, firm company
uhlr to the tux imposed by this .e9tion ah1 On the
first dny of January nest ntltr the massage OF tl act
and on tie FIRST dag JnnuHry m snch and Ggrry gear
thereafter furnish IL the Assessor Of State tze1 pi the
prepnr county, "A gta'''' '''''inunt u afoge rn.
reIts received By him. sasm during tic preatd=
ing year compensation coumisEiona, profits nom
his said busnegs, and shall verify slu statement by lis
oath OF Affirmation. The AssCssor to whom sucl itte-
ment lie rendered shall aseHs the person or firm ublr 10
HAid tax with the amount due by such staemcnt and
shall transmit duplicate thereof to the State Treas
urer and duplicate to tue collector OF State tlvca Tor
the county, and such collector shall, within tlnty dny
therealte collect and pay oyer to the stale Treasurer
the amount OF tax 80 appearing te be due rs snd dni-
cate. That every, lawyer physician, eiccr Of tie state,
OF county within This state, shall pay to the State Itolf
urer for the Of the State AN annual nS OF two per
centum their income from salary fees, except uc
are taxed IN other provisions of thia act Every
person hble 10 the tax imposed by this section alul,
the first day OF JnugIy next, niter the passage g this
act and on the first dav Of January in each and every
year thereafter, furnish to the Aaseaor Of State o
the proper comfy. statement Of tie amount receipts
received hy him during the preceding year as incoue
As3e1so Ia whom such statpmenti ia rendered shall
the person liale to said tax with the amount due b.,
such ntcmcnt, and shall Transmit one duplicate thefeo
to the Sthe rrenHtrer To he collected in nee'nnnc'
with Section II of this Act
GBUMDING AND LOAN ASSOCIATIONS.
srcrloN II. Every building and loan association
within this State shall he Ruhirct th and shall on the frs
day Of January next after the passage oiths act, and oi
the first day olIuunIy in enc and every year thoreaf
ter ay to The State Treasurer, for the use lthe state
tuS Of une-iourh of one per centum the nhlnmt ii
the gidsH receipts OF said company for tile pIPuod,n
yenr II shall he the duty OF the Treasurer oi other
nanoial officer Al every such loan and ildhg ns8nca
ton company, 0n the first day Of JANUARY novt ate
the passage n this act and on the hrAt day e" Jnun
In each and every wear thereafter to make ten Ia III
| u
of gross receipts of such loan building association 10
the year preceding and Hch Aasezsor Shall ,seq8 ,,
associations or company fr the amount OF taN for whic
the association Is liable under this saetion and Aha
transmit the return made to him, and the
| so made by lin, to the state Trcaaureri and dnpl
cate of snch assessment to The Collector Of State taN II
the proper county The treasurer or other hanciA of
Ger Of such association SHALT within thirty days Hr lton
the said hts day o January IN each year, lHy !" vi
said Collector o state tX tho tax with which said
ctio stands assessed, and il sad taN brnot paid will
in the time aforesaid, the treasurer and other officers
such association shAll be individually nblc therefor AN
thr state Treasurer shall Issue his warrant to the cole,
tor aforesaid authorizing and directing him to collie,
said tax out Of any property belonging to adl as-ueif
ton or 10 amy Of the o1ccrH OF the assoetion, hl
twenty days from the date OF such warrant.
ICOll ,TEHAL INHERITA NCE4 DRfSTRIBUTIVl
snAEks AND LEGAClks.l
sRclIdH Il. An tatatsr real and ptrsana Wlaisosve
prs-rg from any person who may die seized AMI pn
spsspl thsro being In this State or any part of sue
grant, bargain, gf sale made or ln'eadel 10 iah
effect in possession ait the ath oi the granier, Al
| painor, devstr, donor. to ang person or person
bodies POLITE corr orae, in trust oheIws' uth4
III IN for the Of ha father, mother wils, chi
iren and lined tcsscndtrts Of the grsntVr bArsln0
d-viaTr, donor or ne.ite shall he subject 10 tax
thre. pr cenlnm evpry hundred dotr5 of the eliza
value tuc tat Hnd all executors and admlnislr
tors shall ,nly he discharged from liability fr Il
amount OF such tax, tho pay msnt of which they may
charged with ny paying INC Same '9r tue nss o. u, 3
value Gf Whiuh shall not exceed tive huudfel dollar
shall he subject to the tax imposed by is section
SHclG1A is fvefy txrcnter or Giuinifirat1r 10 who
administration may ha granted eoIe h0 pays Any leg
cy, d.trbues the shares Of any eeaie liable 20 4
Tx impo,ei by ile ~ ceiing secon. sail piy to Il
Ririster Of Wi oi tile prnper county three per eutu
of egurY one hundred q AIS ho may hold Tor di-r b
tio nnt l ,lis,r butoas or il gnltep, aud al that
= l1r every iss m, fsr the uss of tile state The /
gfoee.ii Shall he rnit by ueh executor nr adfiusuat
= withh lr'.en months lrom tile granting Of letters Il
tansntary, q; administrative ana any executor
administrator paplHcili r'iueiEE 10 ray ire SAID
( shall b. tioAeI by lhs Register any 1omuissio
on the estate, aud shan he liahio, on his on iia Il
% for The Amouit VI The tAN due The sAe On tha utds
Il his hands .
y is sui jait 10 he aI tax tho tssor OF state aNes
. The county Wh re such zeal eaa situate shIll ma
= au inventory and anpr4ismert q SAID reAi estie
, snail return taid inventory and Hppratement 70
! register Of Wills foT the tuunty whep such lands a
y tanements lie within six months from the time hen
said real esta became suhjo 20 said and the
n prtis IN TINS IN t1e III he deemed and taken to
t. he true value u the sai ro4l estate upon which
said tax III sl ho ptd This amount Of sai tax shtl
lien on said e estate from the da7'h Of the iare 10
who shall have died seized and pols sssl III reef un
~ the shall paid
L sEonog 10. Ihs executor eT administrator htil c
O. l,e the ia fnin tho Rtlies ish.e 10 Tay sal taN
le theh l,aa I,presentai1Gs within hirieen moaths Az
10 las u an,ing o. adminis raon Aforesaid aud ply
&c To The ltlittr VI vi in lhe county il WI
administration is granted, AID il tha sid parties ST.
is neglect hilo ply tile atino within u At lime ih1
or eeuiur a AdiinisTatOr shtil apply ~ the Orpha
Is Court nj siii county aud Il shalt he tho duty OF
We Court t. giant order authorizing and dhetting
of executor Or admiustrstor to sell ioi casl ui0n
IA usual notice much ~ said resi- estate as may b
CESAR 10 ray said l. A. and all eXpene4 Of suca q
N nud tho commissions IL tho executor or adminstra
RI, thereon Tie aid order, with the proceedings Of
executor administrator Hereunder, shall le r.tar
tt to the next term OF said 0rphans Court and If
Of turn aforesaid he approved by the Court the
tie adm .nistraior msking vale ihs fytcue hnt
he ltvr tine pureh,ier o. thai ait at sad Ieal tsl
all sold valid DECD Tor tue ssnis aud -uch decd shall
lm iu tha purchaser all lie to sud estate with lie d
RI dent had at the time 0t his death,
SECTION 10 1n rsee any real estate Of dsccdeni 81
VI be suIt 10 lie colisteia inheritance tax
aud th,re be only life osiate interest iur