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

= ol all sums Of money received by ther
iiA axes uruer the provisions Of this act referring
ik salsea lnheTtances asrbuigs shares and Iegaele
M w MS return to be made the FIRST day cf Juy mex
the he passage ef this act and to ray
ga sai Treasurer the by them received resper
ks nv, a. he time Of npng such RETURNS for whlc
oi sney u al te allowed commission Of 0nehAf Of
va w eetnm on the amount paid over aud II any Reg
he sf % miis shall fall to pay over required BY ihl
ne so9n the stse Tfeasnrar shs give Roc to the Al
lis iorey General Of the stae who se duty II snail NJ 10 IN
ttue cult on the onica bord of1e Regis er Of wis
Wlea into according 70 the PROVISIONS 0 this Aet io
tha ue Of the staN 10 recover the ami mi e rom sei
Or s,ssr Of Wills and in such suit the amount appear
rec Vered which recovery shall 10 evidence Of misbaha
to oaF IL ofes ard upon eonvieon thereof sssh Regis
C sEo;as a. fhs Registers of WINS for The several
u nov 10 once, and who shal hereafter be sp
h oned shall resnectEsly immsilauy after the passsge
Of his act in addition to The bond nov Is Ia
ii become bonHd unto the State Of Delaware With sufcsnt
sqrtS sto De stpFoved by tho eh.nelor Judge
sand dollars with condition that Il the above named
Wills In and for - &c eonhty' sSsl rsyiaS, al II
the duties Of bis said office with fidelity, and sfS nom
unto bs s Il IL de- sad Sa a as0iS1s
~ Money hoy belonging I g tho State, which msy Into
said then this obligation shall be vod otherwise to re-
san IN iull force" The acknowledgment aud approval
4 o. Judge by whom such approval is made The nhrs
Tons taken 1nder this act shall be forthwith delivered 70
Is taken, aud by him recorded and ed in his ogea
eLoIioE ~ any Register who shall neglect to com.
mn ~ inS ott next presiding section
eton thereof shall be rsd not less than i've EunSpsd
dollars - not na9re than ons thousand dollars and shs
INvE,TMENTs.
sEorios ss. All debts secured by or dus a, n,.,..
nani decree recosuizsnce mortgage or bond nom ~
vent debtors, Except ebts due for goods sod AVA a.
ivered and work er labor done and performed Stbi
six months from the date of sad evidence nf t I'M mi
panE notes al stocks or shares owned hy readenfs
state in any bank institution or eomnanv ., tnis
m ay o'hs stats OF Territory in tho District ii CO.
unoia All dsets due residents drua, assecations Of
peis9n' companies, OF corporations in this state bv
SOL. solvent deLtota residing out OF this stste *
from the date Of the evidence therefor1 ali ;nvss,
~ SECURITIES or stocks Of thsr States or Of conpaiee
incorporated W other states or by tie United statss
made or hsd by residents frms oompai,ies ssso.,l
TONS o. persons or corporations oiths State ana a n
YestnehA ~ public loans and s;ocss whatever rnede ~
held BY residents FIRMS, c5Inranies assocstios ~ -
sons or eorporaensn This State, excepti ioae er.t
and such as have been Issued by this state ana @
from taxation, shall be liable to assessment ana ~
eyey per on nrm company association OF persons al
shares and Investments whatsoever s1iieet Il s, %
sesSment aud tax, shall Pay to the State Trsssrsr ~
The first day Of JGnnsry lext after he 81
act and oil the flst day Of Jaiusty III each sd sv
year thereafter Of one fourth of ons nsr eveiy
the cash value OF sl such debts, stocks or o
gestments whatsoever 90 held owned by slieb sy M
firm. company, association oil persons or
tFoosaed tha sny creditor Iuay CONT art with IN det
i il pay IA addition to lawful interest," lie TAX rpossd
sEcTioN94, Eveiyiudvidual, Gln, association of,s,
sons, company Of corporation owning o. hoidinS bs,s
debts stock OF shsres invesimanta subject 70 te a
imposed ~ the next preceding section ghal an ~
hfs day Of january next after the passERe If tbs t
~ S .he IsI dsy q yennsfy in eash aud every veal
return = the Asseasr Of State tag for the eo,ntv vrb
@ sae nrnc cUmpany's association Of pet-
located, nearest thereto setting forth The s,nn A
value tsn debts, stocks, Shares snd nvesments ~
longing to such individual firm, association of ssss.
company corporation aubec to ths tax aTssss'
s dun ~ os.n Or Affirmation duly
turn need not disclose tie Of the persons inisi1
ed e such Individual firm, association Of persons com
made aforesaid, shall assess such diydua , s
7et =, oi persons cnnlgany es..-,lcss i:sS S.
g assessed shall be collected other stste tass nSs
the rro7lsions Of this act. S-1e4 :.
ASSESSMENT AND COLLECTION OF rAx IL
sI7IIoE a5. That for tie purpose Of seouyin n ,t m
State the taxes imposed By this ket the ssias,t - ~
which not otherwise provided for one person Of t IL
aoe Qualifications shall be appointed BY tic x
each county, who shall be styled tbs E Assvs IN X X
STATE TAX whose duty it shall be to usesTtsi' a5 n.
all persons, associations frrns and auu ut
together with the property fr which tbev az ibi m
tax under The provisions Of this ac aud shall prepare
s' 81 s suon persons associations, and corporations h
cause to be delivered to every of them, printed forms ~
le prepared by tie State treasurer for ths %
made oy them respectively under the provisions Of th
act. "a sAi9 tn
SECTION 70. That the said s.Asaesso,.s a. N
shall be resident il the county for which hev nrs s
spectivey eppoited, aud shall he eppoutai tn ~. "a
tsn u two SssEs and be subject to removal at sny
time during such term by the Governor upon cs,,rs
shown, which shall he alleged in writing aud ii which th
ae P,y q saal hAye ten dsya nscs, and an
before entering dutes Of his said oiee eaeb
SAID ASSESSOR shs take sad seesGlg9, BEFORE some on
an oath or affirmation 70 discharge hs duties Gu
snd aithully which said cath OF affirmation shall bs 20
sEoTIos 81 It shall he the duty Of every persor a. cal
secalion hyn. eOrporsien ndabls 70 b. assess tb
where the said taxsaArs msds paysbis quarterly, 10
make lists ahd return cthe otsrtl aud amounts is md
his act vefihsd by ossh or Affirmation unto the Asses
'or Of State tax for thu plepereennty within ten daya
ember and Of Decsmher, fespsetlyely, ii each vsar
md in Al cases wlsra the aaid taxes ale payable ann n
n.y. Within thirty days asr said annual tax shall BE-
sEsIlOs e. That in case any individual auso.a..op
u eiAons hf or corporation Liable to tax under tis he
aw, shal neglect ou to nuke returns as reoire ssI
y this aet uor period Of tan dsys the same shs nc
=; aors4ad O. shall deliver dscoas nAy
assessor s false OF Auduepl, that 1t shall b ths dutv s
4 eyery . aaeeIsn epa asess ard by alAw. b
~ means @ Inform himselt ef ths Rnount Of tag Justly ~
de nom every sieh individual association OF pefsons 81
Or SosporsOni and aE this purpose shall have bS
nothy y summon such pegson OF peraous any 9TH ~
5son OF persons lie NAY deem proper, 10 appear be- W
,s mn ara produce any books papers, and answer
set 94ln o. aaImaHen respecting any objects liable ~,
laNatcn as AFORESAID. And IN Of such frgudr.
hs ~ slas return being Ade, tbs said Assessor shall e.
"a nIy per 9eltnm 70 the tar Imposed. Aud all such
sns have power p administer oshs OF sr ~
aa sAEe evidehee m AL cases required by the NJ.
nis1lahon q this law with which they are charged; ~
ma any perjury therein shall be punished t Ike usn.
e. ~ otueI peufea are by the laws Of this State M
corPra'0n bths rssdol Trssursr er cssh.l ,sI si
SECTION 80. Thatiishsl be he duty ot,be said A., Ia
sIis II e ansIalt q tbs d ssbeAAneS il mi
hieh Ehe names sssoestona arms snd M
liable to taxation under this set shs be & Hs
ssIsassd VIII tsr tpesge residences est
oy law iobe made, into shs stats Tfsa aos
sEorIoN co. Ths.ior ts As...r. ials
la receive coupensaon Of I've dollars pef disel for 80
very day IL which they shAll be actually eneseed ii
onery In thaif oee, and blanks requats for the per- vi
anes o ne dltes under this act And the Asssssor nv
= New Castle county shall ln sdditon be allowed lid n,
I'M f five hundred dollars per annun Tor eer hisa H.
ad their accounts shall be verified Ly ust On arma s
i'm quarterly. Fs'A ~ ed- e.-
tAPPEAh.l >-.- he he
SECTION ST. That ths stato Treasurer shall bsar ana VS.
nle sppess from The assessments Of thS ASssser ~
advertisements, printed ID one or more nsr ~
nc respective county q tho time and place IN ts ssy nd
a be heard in each county Il iSsst osa sla
rec months and tbs State TREASURED shall bays stho
ID shall interrosate, on oath OF arnston yhiIe h. w
le.y authorized to sdminster any person aE ar ss
leaiion ior allowances, dsductlon}or dischsrgs nom 2
V aE lnd may hsar0ter testimony thereo, md soil
s M sd .hefes1 such proper assessments a. may have
zen omitted And in case any tax Of pensitiss shall Ths
we been mnroperlyesseased and collected cn ss 2 n
son assosiatl ra eorpoFstion under hiS sct, soH
be may make to such person. asciation ann cHr -
ration an allowance therefor, tothe amount o tie ttr vii
properly and such allowance nav ~ raid Isn
we state IreasuIsr deducted non the uext quar- mi
M or co,, Ass4sa " sueh peraon, association lara
ing
tCOLLECTI0Nl tim
sr--,o, 50 An -. ,....n. Wit
"a 70 tne state Treasurer who aha Immediately npo M
pessass OF ts act give additional boud 70 ne slate ed
tAe penal sum Of fty Thousand Dollars with sure MN
approved by the Governor with tbs saIne condition H.
" Section II Of Chapter "a of tho Revised com
suteH ihis State with warrant attorney TO confess nee
agasni thereon The said obligation shall bs record rup
N " seeelery o. State In the Executive Register nv
u" lis ~ ~ ounce certified copy shall nns
iSttum4tn Nhlaultl4u 10 Tie State Auditor frs