Delaware tribune. [volume] (Wilmington, Del.) 1867-1877, 1869-04-08
The Tax RiII.

Tie DetaWarean gives the following
summary of the changes made in the tax
hill before it passed the House on Wednes-
day last -
SEC. ]. Tax on sales reduced to one-tenth
OF one per cent. on the gross amount, less
commissions, freight, and U. $. tax.
SEQ. 2. Same rate of reduction as to tax
on manufactures, and the following items
added To the schedule, viz Velocipedes,
picture frames, contractors for building
houses, bridges, railroads, ETC., gutta pcrcha
and gum. gas and steam fittings, printers,
book-bindeis, blank books, hatters, furriers,
bonnct-make 8, block and tackle makers,
Cam rs of fruits, vegeta' les, oysters, meat
and fish, que citron bark. c,rn-husks, sor-
ghum, baskets, peach and berry crates,
kindling wood, barrel slaves and headings,
drugs, chemicals, surgical apparatus, band
ages, false limbs, glass and glass-cu cutters,
dentists, gun-sn,iths, toy-makcrs, painters,
backing. writing fluid.
SRc U. The last clause, taxing every sum,
mons, atlachm, mt and Judgment before JUS
dce-of Peace, 25 cents, stricken out.
SIC. 1. Commissions of Clerks and Pro-
thonotaries for receiving and paying over
tax on writs reduced from q to half of one
per cent.
SEC. o. Stricken out
SRc. 6. Word "Justice OF Peace stricken
out.
SEC. Z. Insurance AgeLts--Time of
making return and payment of tax ex-
tended from ten to thirty days.
SEo. 8. Insurance Companies Tax on
premiums fixed at one half Of one per CEN
tum---time of making return and payment
of tax extended TO thirty days.
SEQ, o, COrpOratiObs-Iax nm tanitsl
stock reduced to one-fourih of one per cent.
SEQ. 10. No change.
SEQ. H.. Bankers, brokers and real estate
agenls-Tax ON commissions, profits, brok-
erage or salary reduced to two per cent The
following is added at end of section That
every lawyer, r,physicirn, officer of the United
States, State, Or county within this State,
shall pay to the State Treasury for the use
of the 5 ate an annual tax of two per centum
on their income from salary or fees, except
such as are taxed in other provisions of this
act. Every person liable to the tax imposed
by this section shall, on the first day of Jan
uary next after the passage of this act, and
on the first day Of January in each and every
year thereafter, furnish to the Assessor of
State taxes tor the proper county, u state
ment of the amount of receipts received by
him during the preceding year, as income,
salary or fees, and shall verify such state
ments. The Assessor to whom such state
ment is rendered, shall assess the person liza
bic To said tax with the amount due by such
statement, and shall transmit one duplicate
thereof to the State Treasurer, to he collected
in accordance with Section 4 of this act.
SEQ. u. Building and Loan Associations
Tax fixed at one fourth of one per cent.
On gross receipts.
SEC 10. Collateral lnheritance--Ta fixed
nt thrau mn mt tt,n n
SEQ IA. Same tax on distributive shares
of lrgacles.
SECS. l5, IS, II. ls, 10, 20, no change.
SEQ 81. Commission of Register of Wills
fer collecting tax fixed at one-half of one
per centuni.
SECS. % and 25, no change.
SIC u. Investments-T words ''bill of
exchange or promissory notes" stricken OUT
''assOciation of persons" added after the
word firms whenever il occurs; the tax re-
duced to one fourth per cent. on cash value
of said Investments; provision restricting
creditors from receiving amount Of tax from
debtors stricken out
SEQ. %. Clause requiring return 10 he
made to assessor of debts collected or stocks
sold after passage Of this act. and within the
year preceding making the return, &C.,
stricken out.
The balance Of the bill relates 10 the as-
sessnent and collection of the tax. The
clause in Section 80, empowering Assessors
to enter buildings for the purpose Of exam
ing proreriy and Inspecting books and pa
pers, is stricken an
SEC. 81. fixes llir compensation Of Asses
sors at 81 a dag. aud allows the New Castle
Assessor $500 year in addition for clerk
hire.
SEC. 80. allows ;i.e State Treasurer $3.50,
In addition TO his m sent salary, for services
under this net Each Collector is allowed a
commission OF two and half per cent. on
TIE amouot collected. provided that in all
cases where the commissions exceed 5000,
| he shall he mid II e,ll. .rv of SGnn