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


70 the State TREASURER, the first days q January,
April July aud 0cto er IN each year, within thirty
days thereafter, Of all sums OF money reclv,d by hen
as taxes nnder the provisions Of this act referring 10
collateral inh ranc6s dstributive shares and iegacits
the hI,i ieiurn TO be made the first day of July next
Nlr ns pAFhHKA el hR act, and to tay tNer 10 Fhll
state Iie- nier the cunts by them received etps,-
livslVat The time of making such returne for Witch
they hha 9 allowed commission ot one-hali OF one
PER eettnn on the amount 20 Iad over and any Reg
ister oi VIII thRl h To pay over, required " this
zee ln The state Irtasurer sh II give n7ce TO the At
tor ey centAl Of HE STATE. who duy it ,ha 10 to IL
'titute snii On the Official bond fsneh Regis erof wis
81 terh into sec riding to the provisions of THIS act 'or
the use NJ tue state to the due from suth
Register OF Kills, anl in uh suit the amount appear
III To le iAg WITH eresl II ere1n, sni roas small be-
vsTed, which recovery shall be evidence OF msbrha
Vic ur ~ office aud upon eoBvi on thereof such Regis
| ter ot Nllis htl hs rem,vsi iftm osige
sRcfl9N n. he ResisttIs Of Wills for Tho svesl
connti.s now In ofre, and who hltl h,rsaf er he Az
iol'ed shan res.ecvsl Immediately 4frr the pa sage
Of This q, in aldon Il the bond uts qnir b, law
become bound unit, the slate of pelawiru vi ufc elt
surety TO be apreNei ly the thAnelar any Julge
Of suneriur court) In the penal Of Ave Ihou
sand dollars, with condition shat the above named
- -, Who hiia been duly appointed Register Of
| Wills in, and for county, shall perform all
the duties fhi7 said office with fidelity, aud shall from
time To time duly account lo and pay over according t.,
law, unto the Treasurer the said State Of Delaware
Az money belonging e the State which may come into
/ tho hands of the said --- Register nurc-
said, then this Obligation shall be void, Otherwise to re-
main i'll nl force" The acknowledgment and alproyu1
of these obligations shall he certified to by the Chancellor
| or Judge by whom such approval ~ made The uhliea
tona taken der this actsml be forthwith delivered to
the Recorder Of Deeds for the county wherein e
| SECTION 22. Any Register who shall neglect to COM
ply with the requirement Of the next preceding section
shall be deemed guilty Of mlslencanor, and upon con-
yction thereof shall be fined not less tnn five hundred
dollars, MOI more than one thousand dollars and slall
| ipSo tdcto forfeit his office.
INVESTMENTS
| srorioS %. All debts secured by or due on judy
ment decree, reGognilanCe mortgage or bond from sol
vent debtors texo6pt debts due ior goods sold and d-
livered, and work or labor done and performed within
six months from the date OF said evidence OF debt, aud
bnnls notes. all stocks Shares owned hy residents,
uf inns nI
State, in my bank institution or company Incorporated
In any other state on Territory, in the District Of Co.
lunbn; All debts due residents, firms, associations Of
persons, companies, or corporations in this State, ly
| solvent debtors residing ont Of this state { u
| c-pt debts due for goods sold and delivered, and for
worl. Or alur done and ptiiormed, within six months
from tho date of the evidence therefore, a Investments
in securities stocks OF other sutea, of companies
incorporated ny olhei states or hy the United States,
made or held by residents hrMs, companies, nssocia-
tons ofpersons corporations OF this State and nl IN
yestmenis IN public loans and stocks whatever, made nr
held by residents, firms companies, associations Of per-
suns corporations in this snte except in those created
rssnfdb BY the United States aud exempt from taxation
and such have been issued by this State and exempt
from taxation, shall he liable 70 assessment and taxi and
eVety-ler on itm oonpn aa1"cla'ion Oh peraons, or
corporation, owning OF holding any debts, Htocka, or
sharea and ihycatnent whaaouyer subject To such as
seaAne ana ny aha paA u the state treasurer, on
the first day OF Jaary next after the passage Of this
act aud ON the first dny Of january in each and every
year thereafter tax U one fourth of one per centum on
the cash value OF Al such debts. stocks, sharoa, liz
yesnenta whataoeye sn held owned By such person,
firm, company, association o persons corporations
PTopidGd that Hny creditor may contract with the debt
or pay in addition to lawful interest the tax imposed
| By tls section.
srouoS24. Every indi4i1ui firm, association cfpcr
sons, company corporation owning or holding my
debtr stock or sinres or Investments subject to tic tax
imposed by the nest preceding section shall, the
first day january nest after the passage IF this act
md nn tile FIRST day Of nnrary III eneh and every wear
thereafter, within thirty days from such tmc, make
return to tic Assessor Of State tax for tho county where
| such individuals ftna, oumpanys association Of per-
sons corporations residence place oi business s
located ncnres thereto, setting forth the amount and
value fail debts stocks shares and Investments be-
I Hsar4aa af
company corporation subject to the tax aforesaid,
and shall verify such return by oath o. affirmation duly
administered md suhactibed Propidedi that such re-
turn need not disclose he naneH OF the pergona ndebt
cd 10 such ndivdua firm, association Of peraons COM
pany corporations The Assessor to whom return Is
made az aoreaal' shall of7es7 such Individual firm, as
ISOLATION persons company - corporation with the
tax mpoHcd by the nest preceding HeCtion, and the
20 nsses9ed shall te collected h2 other state taxes under
| the PROVISIONS Vt tlig act.
| ASSESSMENT AND COLLECTION OF TAX.
srortoN 90. That ioi the purpose Of scouting to the
State the taXra imposed by this act, the collection Of
which III not Otherwise provided for, person OF an
able qualifications ahall be appointed by the Goycmorin
STATE TAv,o whnae duty shall be to ascertain and
nsscas all emonH, associations, firms, aud corporations
together with the property for which they liable 10
aN under the provisions ut ihia not, and sl prepare
list of n such peleona, associations, and corporations
and THEN property, liable niOresAld and deliver or
cause 10 be delivered 10 every o. thfni printed ormH 10
he prepared by the State Treasurer, tor the returns to lie
made 10y them respectively Under the provisions Of this
snlioS %. THAT the said "A#esso,a q state taxi
shall he resident tie county lur which they
apeetiyely appointed, and shall be appointed for the
term of two years, aud be subject to removal al any
time during such term ey the Governor, upon cause
shown, which shall be alleged in writing, and q which
the party complained o shall have ten days notice, and
pnp"rlNmy g,ySn Cd neine henrl y M ~. d"l'g@ NC & Ihgt
Haid AaseHaor shall take and gubscrbe, before oi-
cei Of til state duly authorized to administer tile same,
nh oat Ur nliimhtion u dachnrge hadntirs mpqrtIy
and mthrlly which snd oath on Affirmation shall be
filed in tile office nf the Stale Treasurer
SEouos 2i II shall lie the duty Of every person.
IocutOn, hfm, on corporation, made liable to lie
ed for tS under the provisions Of this nc in all cases
where the said taxes are made payable quarterly T.
make sts and return Of the objects aud amounts for and
by reason OF which they liable u taxation undei
this nct verified BY oath or affirmation unto the Asses
OF state tax toi the proper county within ten day
after the last day OF March, nnd OF June, and o sep
# TENDER, and oi December, respectively, In each year
md in AL where the said taxes pa yahe nnlu
ally, within tiity days after said anhnn tiN shall be
[ come due.
srcrlos IS. Tat in case any Individual, nssoeiaol
of peisone firm, corporation, liable to tax under th
law shall neglect on omit to make ietnrns ia requret
by tsart dor period o ten days after the same Ahal
be required aloresad or shall deliver or disclose an!
Assessor Va lSe on fraudulent, that it shall he the dt
Of every Asessort to ascertain and n9scss, and by all law
n meaua to inform himself Of the amount Of tax us!
! due from every such Individual, association olpersons
firm corporation; and for this purpose shall have au
thory 10 ainmon such person or persons, on any 9th
er petann on persons he may deem roper 10 appear be
fore him and produce amy books papers, and answer
under oath OF affirmation, respecting any Objects lubl
Z 10 taNton as aforesaid. And in case ul such haudl
= lent false return being made, the said Assessor sha
add fifty per cent,m to the taS impoaed And all sue
|
n nations, and take evidence " AL caso4 required by I'll
= administration Of this law with which they are charged
u and auy perjury therein shall be punished in like mai
ner as ether peiuries are by the laws Of this State
~ | And the oath or affirmation required from any tim
n, | may be taken by any member thereof, and IN case
n eorpontion by the President Treasurer, OF Caahe
=. thereof.
. srcrios 90 That it shall be the duty fthe sid Az
SCISSORS to transmit dnpicntes OF the said assessments
" which the names Of the PERSONS, associations, fms M
Il corporations liable to taxation under this act shall
x alphabetically arranged with thelr fepeetye residence
~ places of business, within thirty days after the SAN
y. are required hy law to be made, unto tue sate Ire
.r surer.
srorIoa 80 That or their services the said Assesso
ls shall receive compensation Of i've dollars per diem
ii every day in which they shall be actually engaged
the duties oheir Office aud also their expenses for stt
tioney In their Office and blnnks requisite for the pei
d orunce Of the duties under this act And the ASSESS
Or ior New Castle county shall, in addition, be allowed
d Of fve hundred dollars annum fol clerk hire
nj And their accounts shall be verified by oath affirm
be tion and audited BY tile state Treasurer and paid
ba GAPpEALI
.p SECTION 81 Tint tile State Treasurer shall hear 81
Ie determine appeals from the assessments OF the Assegso
OF state and for that purpose shall give public mott
lie by advertisements, printed in one or more newspape
the respective county Of the time and place In tho sc
III ura counties where he will hear appeals such appea
shall be heard in each county AT leust once in eve
IT, three months md the Stte Treasurer shall baye auth
or ty to correct and adjust MI assessments under this
er and shNll uteuogate oath or afirmaton while he
~ hereby nnlhorzed to admnsei, any person making
plication for allowances, deduction or discharge h6
all any and may hear other testimony thereon
Hhs add thereto such proper assessments may ha
q been omitted And in case any tax or penalties sh
~ have been improperly assessed nnd collected irem
I'D person, association firm corporation under tLi5 4
ne before their appeal could be heard by the State Tren
les ei he may make to such person, association firm
lo poration mn allowance therefor to the amount of tile
tor improperly collected, and such allowance may he p
he ly the State Treasurer deducted from the next n
y" iery on annual tax assessed Ia such person, aaspAA
re- FIRM corporation
tor COLLECTION.
re. s. nj, an 80. t,, ~. , t.n
ate stulluN II %, ~ tAra nla',i n ma ,ila ", 1'
@ tie passage OF this act give additional bond tie ST
IN the penal sum OF Fifty Thouannd Dollars, with su
ties approved by the with the Cnn
III as prescribed by Section II Of Chapter "a Of the Rev
nm Statutes o hia state, with warrant Of attorney to cont