Delaware State journal and statesman., 1869-05-28
SALES AND MANUFACTURERS.

SALES AND MANUFACTURERS.
sEortoa l. That from and after the passage Of ilts
aet in addition Ia the taxes now Imposed by existing
laws there shall be paid to g s.ae ,siocato % % nc
sons, frm corporation engaged III the business ana
occupation Of purchasing and selling prodnce' mrrghlt-
sii2e goods wares and property OF any aud every de-
scription whatsoever, one-enth of one per cent on the
gross amount OF sales, less commissions reigits and
United States tax by him, her. them mnde-the same
to be paid the first day Of July, IN the present Ner,
and al the end of every three months thereafter Pord-
one thousand dollars shall be exempt roln the pay
nient Of the said tax, shall this act apply to the
sales of foreign goods in the "rglhAl phchHEss " l"-
sEcfIoN 9. That every individual, association Of per.
sons, firm, corporation, engaged as owner or owners
in the production or manltdetnre by hahd OF mlenn-
cry, OF goods, wares merchandise or oi any article
or MATERIAL any combination or composition ol any
articles or Materials o every nature anu A''VssAse nc
whatsoever, shall pay TO the State Treasurer Tor the use
OF the State oneenth Of one per cent on ths actual Na
ne of the gross amount, less commaslonH lIelslA anu
United States tax by him. her, or them produced or
manufactured, made M aforesaid, tue same 10 ne pi
onthe first day Of july inthe present yen, anl a 'ne e
OF every three months thereafter Pfouded tht proper
ty so made manufactured aforesaid, not exceeding
i'll each year the value Of one thousand dollars, shn be
exempted from the payment Of tie said tax. ana pro-
vided also that individual, ag7ocation, firm, or COR
poraton having paid the raid tnx imposed upon them
under this section shall be liable to the payment of the
tax imposed by the next preceding seeu9h o tl5 aeii
tions, by him, her or them 50 made q mahnhleiured
Any incorporated company liable to the tax imposed
by this section paying the taH imposed By section eight
Of this act upon its capital stoc may deduct from the
tax imposrd by this section an amount equal to one-huf
Of the tax paid by such company upon its capital sock
and the State Treasurer may allow aulh deduction ~
any quarterly payment aer the tax upon lhe c0Plla
stock has been paid.
cations rms and corporations engaged, as owners or
principals in the following oroupahehs and Eihds Of
Makers Of agricultural implements,
Manufacturers Of phosphatea aud other teiifcrs and
Mannaeturcrs of cigars, tobacco and snuff
Makers or builders of1aioad cars.
Manufacturer on builders, on makers o caingesi We
loeipedes and Hleighsi wheewtighta.
ship carpenters, builders Or reparerf OF sailing or
steam vessels, or boats, Of every description
Sail, tent, awning, or bag makera
Turner'S. Of woad non, braaa, and other lnnteinli
Miers, including aouring, gl'iat and saw mils;
Box-malsers, undetaserB oablnstinlters npholster-
ers, manufacturers of moudngs, window sash, d0ots,
shutters blinds, and makers Of picture ralnea.
Machinistsi boiler makerH, aud car wheel mannn tnr'
Founders, of brass, iron, steel, and other metals.
Manufacturers OF iron, md articles made oil iron brAss
steel, copper tin, and other molns'
Contractors ior building hons'a, BRIDGES railroads
Manufacturers OF steam engines locomotives, and re
pairers Of machinery, mechanical impementl aud nm
chinists' ools.
Manufacturers Of gum owder
Manufacturers Of cotton, woOeu, linen, and ether teN
tile or ielted fabrics, and hoopslrti.
Manufacturers Of matches.
Manufacturers ofhariware and cntleTy.
Manufacturers o boots and shocsi huae, betting, %
other articles composed wholly in part OF leather, gam
Manufacturer of iewelry, watcher and clnska.
Merchant tailors, and manufacturers Of really mud
clothing,-not including clothes mndc oi material Iu
hished by customers,
ther.
Gas manufacturers: manufacturers ol steam and ga
fixtures, plumbers
Bakers; candy and confectionery makers.
Paper makers, hail; book iuaiuattuiets, 61atl'nd
els and printers
Hatters and mrlers
nfa,s,if, .,i,,,.ar. ,,f o,,;,, ,,,.l ,I,o,,l,tc
Rope cordage and bloal; and tackle, apat nhd lalm
makers
Potters. and per8ons engaged ia the manufacture %
making of bricks and tiles.
Manufacturers and refnera Of coal oil on petroleum ali
oils of every other description.
Manufacturers Of articles made OF stone lnaible
Gamers of fruits vegetables, meats, fish, nni oyi
ters
Manufacturers ofquoreitronbuls, corn hrsls sui so
ghum
Kindlmg wood.
Manufacturers of barrel stages and healingn.
Manufacturers of drugs and ohenieals, s,tgicH nrPa
atus, including trussea, snrpoitera, Aae lmba and ha
dages.
Dsntists manufacturers Of teeth, eaSera, ousr,ygr
sculpters, painters, toy -makera.
Manufacturers OF blncking, and OF writing hniA
PROCESS,
SECTION The oNdeerh hereinafter mentioned u
hereby authorized and required to demand nnd eeeis
IN addition Il the fees heretofore required by lava
following SUMS for and On account OF the state, viii
shall be pre- paid by the parties applying for the rroc'
the bin Of COSTS to abide the event Of the suit, and
paid by the losing party The Clerk Of the Court Of
rors and Appeals, shall demand and receive fol
writ of error issued out OF said Court and for every
peal entered in said Court, the o: FIVE dollars
Prohonotares Of the Superior Court in the several cni
ties shall demnnd and receive Tor every Original wit
sued Of said court, (eNecp the writ Of habcd c0rP
and on the entry oi & eyery n~nisAoe ~ Ncuol te sum sun
the proceedings OF Justice Of the Peace, tile sum
htty cents on every entry Of Judgment upon warrant
attorney confess Judgment, the sum of flty cents
every five hundred dollars, or fractional part Of five IN
dred dollars, secured by such judgments and on eSt
transcript Of judgment Of Justice OF the Peace ent
ed in the Superior Court the sum OF twenty-five cen
Provided, that the iag to be paid on the ttry Of a
Judgment for leHa amount than one hundred dollars
upon the entry OF "A transcript oil Justices judgmp
shall be p1 by the plaintiff without recourse g the
iendant. The Recorder OF Deeds slnl den1nnd and
ceve for every decd recorded fity cents, and fnr
mortgage fifty centa for every five hundred dollars
secured thereby and on every other instrument uiw
ing recorded, except marriage returns fifty cents
pided, that when any bond accompanies mortgage,
payment OF the tax the mortgage shall exempt
Judgment entered the bond for the same debt from
tax aforesaid The several Registers Of Wills shall
mand and receive, for the probate oi Will and lett
testamentar thereon, the sum Of flly cents, and
granting letters Of administration the sum Of hity CO
for every subpoena issued upon the filing oi any iii
complaint or petition, aud on every summons lant'
partition, the sum of one dollar,
peals, the several Frothonotaes 81 Tie superior Co
the Recorders oil Deeds, the Registers oi Wills ami
gisers in Chancery shnll, on the first day Of July n
evsrv tiree mathis thereater make returns toile !
Treasurer Of all in their hands, received under
provisions Of this act, belonging TO the stat with
statement, in writing, setting lortn We sources
ty such statement by oath Or nhirmatoii, made he
some person authorized by the laws Of this State to
minister the same, and shall pay over to The State 4
surer, OF the time oimnking such return, h such s.
shall respectively be due from them To the State,
one per cent on such amounts, which they are hel
authorized to retain as compensation loi tile atrN
rendered under this act
SECTION D. Ifuny Clerk Of the Court Of Errors
Appeals, Pr5thonotary, Recorder, Register Of Will
Register in Chanceiy, shall neglect or refuse 10 max
tVaIl IlnulII uffaN
pay over to the proper officers the amounts in
hands respectively belonging TO tho state, for p'
ten days after such payment should have been u
such officer default shall pay to the state lt
the amount SO by him received aud the Attorney
eral shall Immediately sue uf the same, and such
iaulting officer shall be guilty OF msdemeanor ii
fee, and upon conviction thereof shall he removed
office By the Governor, upon the application, IN vri
Of the Attorney General
INSURANCE COMPANIES.
SECTION G. Every ngent Of any Insurance Com
incorporated o. organized under the laws 81 amy
any law or laws Of the United States, now engage
that may hereafter be engaged in efectinp insuran
this State in behalf Of their principals, shall, on the
Monday in january, April, July and October in
year, during the continuance Of his agency, WI
such company be conducted upon the Joint stock
tuRl, or any other PLAN or be incorporated orgn
for the purpose Of nsuling lives property, or as
accident, pay to the State Treasurer inr the use
State, two and ne-halfpe cent on the gross amo
premiums received and assessments collected by
agent during the three months Immediately prGc
the said first Monday in each Of the months afrres
each wear Aud every such agent sbull NJ tbe ii
making such payments, furnish to the State Trsf
statement showing the gross amount Of premium
ceived and assessments collected, and the names
persons from whom the aame has been received
shall verify such statement by his oath or affirm
taken before some person, who, by the laws o
State, is duly authorized to administer the same.
such agent shall neglect to make the returns or
ment5 hereby required for period Of thirty days
such returns and payments should have been mat
shall forfeit to the State the sum Of two hundred d
to be recovered by the State Treasurer. by suit
own name, upon this section; Propided that th'