Delaware State journal and statesman., 1869-05-21
nv1AwARE STATE JOURNAL EKDAG M1

STATE JOUl
10 tho State Tr.asurtr On The hpl days O. l4nyafy,
Aptii, July and nelo IN zach year or witnin tni'y
M IA tbe ea T. III All sums Of money iwd bs lhf1
M taxes urder the poyitiousui his aet' te'efhK 10
collateral nb,rtancas dsirihniiys fhaiesana leg,ss'
iha nisl eturn to nAia tu first dag Of luy nfNt
aiter he prstf- &C this arl Rhd &" ~ 'sel ~ ~
state Iielsncr The ty them reteFed tetN-
tiy H.. al lie time OF makiDg such tetuIus, hr WI eli
they sba o allowed eomuisHion ot cpe'hAl ul Nhe
ss,.f Wnl Ma III Ia pay ntet a. rquir,d ~ h,-
sucinu iia A'e fratsnrer sh u awe houge 10 he A.
torte4 Gen raj utiu State esi day 4 ha 'e &c
ttA sui The olcti tund oliurh l'ef'H'ero wiit
ertrrd iuo are riding ihe weysons o. ii,H neii lo
| R,gtt.rd Rilis and ia u,h suii tho amoun appear
| IN to DO dt, with nttes iefa3n, ana eot's So 10
VI ur in o1, sod upon epuv. tor thereof sueh fgls
tr cfWils hrl bi ism YEA IL. u nlre
| srr 1Nk 81 ths hostitrs q Mtf lrf ny - Ns.t'
e,uunts. nov 10 vl,s, and Who ,il herasf OF be ~
fuin'id, ahtt tsstosVay hmpoJatey at'srtpe pessge
become hound urt, tba staio of elawMs vi sutsens
sur-i, ia bs AZ pr5yel he htnrllr any judge
OF u suimfrr g1nrt IN 'ho Ienti rum Of hve lh'n
s1nd d dllil- with condition "lhat It tie hhuVe named
- - Who has hc,a ,lty appointed RteiAte, Il
ha duties Of lis sail Office with fidelity, and shall from
tune 10 time duly account ul md l4y over aceodhg 10
an money belonging 70 the state which may come Into
the hands oi TIE said - as kesis9f alore
said, then this oi non atall be- void otherwise 10 re
main III nl iorce The acknowledgement and approval
ofthcac obligations shall brretiGed 10 by the Chancellor
Ur
tioa taken ander ts act ahal lie forthwith delivered to
The Recorder OF Deeds o the county wherein the same
# taken, aud lay lin recorded and filed IN liH olive.
srcrl1s - ANY REGISTER who slnll neglect 10
o iy Win norcquremeht the nest precedng section
Shall he deemed guilty of mislcnennof and upon CON.
yction thereof shall h Fined moi less thnn five hundred
i dollars more than one thousai dollar, and shall
Il ipso tato forfeit hH Office,
il 1NvE-TMENTs
b srorios 90 All debts secured by or due On judg
p mrn decree recopu4ncr, mortgage or bond, from su
ni dols descent debts due luf goods sold and dc
VI sx months fom the dao Of aaid evidence OF debit and
bank notes,l all stock. or shaleA owned ~ reHurnW,
:, Grt1q dissertations perauiA corporations o this
9 State, IN any bank m5tutlcn ct company Incorporated
70 III aoy other state Territory on in the District o Co,
N lumbln All debts due roalcts hfus asspcintenH Of
y prrscna companies Or cottoiah"s IN ms state, by
I, solvent debtors residhs 9pt q tnis state K, x
~ work labor done aHl performed within Six months
Of r1m the date nj the evidence therelor all Investments
N In securities stocks u other states, Of companies
~ incorporated by either staeg, or by tile United states,
~ made OF held ly residents hrnsi companies, nFloca-
tos Of persons corporations ot this State and all in
10 ycatmens in public loans and stocks whatever made or
y held by residents firms companies associations OF per,
~ sons or corporations This State, except IN those created
y oriaucd by te United states and exempt from taxation,
H and such have been slued by ls state and exempt
W every per firm company association OF persons or
o. corporation, owning Or holding any debis socks OF
pc sessmen and tax shall pay TO the state Treasurer on
le the first dav OF Jannry next alter the passage Of this
act and on the first day of january in each and every
wear tleicner tax OF one fourth Of one per centum on
Is, the cash value Of all such debts stocks or shares or in
FtsulltlllS Nill'N w i'N'N - 4''N ~ ''S.i
er firm company association o persons, or corporations
is PoUidea that any creditor may contract with the debt
Inc to pny, in addition To lawful interest," the aS imposed
of | hy this section.
a srorioN2I. Every Individual irm association ofper
n1 sons, company corporation owning or holding any
@ des stock or shares or Investments subject the ta7
NJ, imposed by the next preceding section shall on th
@ and ou the first day January in each and every yen
nsr thereafter, within thirty days from such time, max
Io return the Assessor of state tax for the eunty whe
re uch individuals Nrm's c1mNony's association Of per
ad sons corporation residence or placc OF business
an located, nearest thereto setting forth the amount an
~ ue nll debts stocks, or shares and Investments bt
te Longing 10 such mdyidua, firm, association OF person,
TO company or corporation subject to the tvs aforesaid
~ and sNnl verify such return By oath Affirmation dul
as administered and suhlerbtdi Pfotdcd that such r'
G turn need not disclose tic names Of the persons ndeb
avs cl0 such ndiyiua irh nHsgelall9h 81 pels'ns eo
rer mny or colporation The Assessor 10 whom return
MI nude as aforesaid, shall aaaoss such n1iN dual llm,
i iiatian Of prrrona, oomuy corporation with IL
~ ta impo1rd by the noN preceding section, and the IA
c a.scsseA ll Be collected as other stdc taxes nnd
noh tltlr5yaioul 81 this act.
NV ASSESSMENT AND C1LLECrtoN TAX.
,@ srorloN %. That ii ne pnpoc ni ACQUIRING e u
i, ni State the taNe mpe7.d by ,ie a',, .e Soe,oa o m
3l able qualifications aml ne apPgnltd ~ me Hoyenor
me sr,rr TS ho3e duty shall hp to ASCERTAIN "A
sess h ii tls pr3retty a. Whicl, they are liable
hN t Nle The Pros 'l0us d" nus acl, aud snail lnepnle
lnce , ,'n' M ,,,tg lieile os aidrdsaii and deliver
rlue To be delivered 10 eyeiy Of item, printed orma,
lie rop.rcd y te Tree nrer, for the rotnIna 70
t7n malc fs llem oeIigely onfh lhr foVa'"hao II
Il S, ~. sr,moA 90. That die said 'Aaryla ol state tai
,eaf ahn ue resident in the rennN io Wleh uley gre
,, speotiycly appointed, and hnll hc 1puomtet iir
NJ ." 6 f,'m li,Tis !i te,, ty the GOVERNOR upon ca,
l .lygn which slall be alleged III wriug and oi whi
~ the ,nrtv eonplainei shalt have ten daya notice,
sti- % t, 5f ho,i5 hporf il lis defence
itI Lrirp enteru. usln the duti,H ni h said uiec a
% the s" @ tl;- s, ii,v uoiis 10 sdnlnister the In
uia W an oath OF Alnldu tn lfolare l5 duties iunit
@ i,I and Aithiniyi which sid Uth ailnpetyn shall
i.i ta,i | fie1 ia the oier ni the state lroiauiei.
m srcrios, p 1t shall he the duty al espry person.,
, aocaiiun Gn corporation, made liable 10 he asst
i ed oi unier tho poyiaioia d TINS s'i' in All g
''f where tie anid ttVr mada ylhle quarterly
4 ei make lists anil reiurn 81 the Object iid nln1Hl dr
6n by rcison OF WhtfA they me lihle Z" h'aliah uh
X, this aot triihod ty lal niihGaiiau uho the A.
- ~ s1r nf state n the proper county within ten d
S ancr the last day OF march, aud oi June, and pl
Xxx , ieniher, und 81 nfcemhel, respectively IA elvh "
si W and in an cases Nero the said aNea are payable ~
6lIes ally, within ihtty day alter Afd a"nH' "E shal
1fe ,ni sEc1loa a7. That m ease my ndNilu'l, asloeo
nb ofperaoms firm corporation, liable To tN under
'" law shall NEGLECT omit to ankle returns, as icqu
,., hy this aet tur period ul ten dnyG after TIE same
five br required aioread, on shan doi,tr On disclose
list, Nltemcnt retutn which In the opinion ol
1evo Apsl ~ false fraudulent, tat Il shall be the
pO every Aesot to ascertain and assess, and ~ al
de d. due nom every such individual 1ssoeih"n 81 pet'
aks firm, or corporations and for this purpose shall have
= har- hoIity to summon such ners9n er elsols or any
-rsnns person posons he may deem proper, t9 hpea
other fore linn aud produce any lool9 Or papers, and ais
,ainnr to tSntiun as aforesaid. And IN "t such fra
tax OF lent or false being made, the said Assessor
ltra' Assass6ri s have power 10 administer oaths or
~ the nations and take Evidence IN all casca required b.
haY lie nhnnruou OF H. s law with which they are cha
pl this and any perlhy therein shall he punished N Ike
the nrr as other pel1ioa are by the laws Of this Sta
iia's' And the oatl affirmation required rom any
whom ' e,re,ion "S rS"n N e presdc Tiasurer or ca
" lega- Mereni
TO lie srrTios qg That it shall he tie duty of the said
10 tue transmit duplicates Of the said assessnel
entnp which the Of the persons, aasorations firm
~ w corporations liable to taxation nder ms act sl
la W alphabetically arranged, with their frcciye resu
ne 'A OF gcea of business within thirty days after the
l-sI.o are required hy law to be made unto the State
utor q sreitoy 80 That for their ieiyices the said ASS
aye ltA shall receive compensation five doars per dit
n on every day in which they Hhail he actually enga4
= NJ the duties ofther office, and also their expenses 70
uu IN tnnpry in their once, and blanks requisite for th
w , ormaiee Of the duties under act And the Az
ny knu for New Castle county shall, in addition, he allow
aN.s ior sum of five hundred dollars per nnnm for clerk
" And their shall be verified by oath or nj
s, q AZ ton and audited ~ the state Treasurer and
nds md him quarterly ,,,,.,,
ms an sEgrloS 81 gbnt the State Treasurer shall he
IN to be determine appeals from the assessments OF tile Az
lich the o state t7i and ior mat purpose Ha give puplu
sh, 10 by advertisements printed IN one or more news
le ode At o the respective county OF the time and place IN
of un,ll eral counties where he will hear appeals Such
shall be heard In each county ut least once N
hall col three months; and the state Treasurer shan bafe
4 tx ar ty 10 colcct and adjust all assessments underu
tbs after and shall ntetogne, on ohth on ahrnatn' WI
psy the hereby authorized to administers any person max
d Vii pication o allowances, deduction oi diseafg
les .hA any tnN, and mny hear other testimony there
The shall add thereto such proper ass, Rslnes as ~
Orphans been omitted. And in any tax on penan
: said have been Improperly assessud and collected n
tiog sid person. ussoeaiin, firm or corpo aton nnaef
u on the before their appeal could be heard by the State
~ b, ne may make to such person, a9' citation tn
uch sale poatlon allowance thero to tie amount of
illustrator improperly collected and SUI allowance may
gs Of I the state casurcr deducted from the mex
raarnd ry annual tsS assessed TO such person. a77o
., * cut5r COLLECTION.
'e and De- srcroS ~. All taxes imposed ly This aet