The daily gazette., 1877-03-27
SECOND EDITION
STATE TAXATION.
THE EFFECT OF THE REDUCTION MADE
AT THE RECENT SESSION OF
TINE TRnIcT

THE EFFECT OF THE REDUCTION MADE
AT THE RECENT SESSION OF
TIE LEGISLATURE.
Elsewhere in to-day's GAzErTE is
published certifie copy of the "Act
to reduce taxation, which passed at
Dover, March %, 1877.
Section one of this act provides
that hereafter the State tax of ten cents
on the one hundred dollars on County
assessments shall not be laid and sp-
portioned, or If already laid and ap-
portioned for the year 1877, it shall not
be collected. Section 3, of chapter %,
volume IA, of the laws of Delaware,
under which this ten cent. tax was
authorized, providesas as follows:
THAT the Levy Court, at the time of
laying the County, road and poor taxes
shall also lay and apportion a tax of
ten cents ON the hundred dollars and
SO pro rata, to and upon the assessments
OF real and personal property, and
poll, and of all debts, stocks or shares
securities and investment as they shall
stand upon the aforesaid assessment
lists of the several hundreds, which
shall be set apart for the use of the
State and paid to the State Treasurer
by the County Treasurer of each coun-
ty within ten days after receiving the
same"
Section two of the "Act to reduce
taxation" provides that Section 8. of
chapter "a, Volume IA, Laws of Della
ware, shall be stricken out. The
section thus stricken out reads as fol>
lows:
Section 8. The officers
are hereby authorized and required to
demand and receive in addition to the
fees heretofore required by law, the
following sums for and on account of
the State, which shall be prepaid by
the parties applying for the process or
service mentioned, and which sum
shall be taxed in the bill of costs, to
abide the event of the suit and be paid
BY the losing party. The Clerk of the
Court of Errors and Appeals shall de-
mand and receive for every writ of
error issued out of said Court, and
for every appeal entered in said Court,
the sum of five dollars. The Recor-
der OF Deeds shall demand and receive
for every deed recorded, fifty cents;
and for every mortgage fifty cents for
every five hundred dollars or fraction
al part OF five hundred dollars secured
thereby, and on every other instrument
of writing recorded, ;except marriage
returns, fifty cents. The several Reg
listers of Wills shall demand and re-
ceive for the probate of a will and
letters testamentary thereon, the sum
of fifty cents, and for granting letters
of administration the sum of fifty
c0nts. Every Register in ChancerYshall
demand and receive for every subpoe-
ma issued upon the filing of any bill
of complaint or petition, and ON every
summons issued in partition, the sum
of one dollar.
Section three of the "Act TO reduce
taxation" amends section of chapter
"a, volume IA, laws of Delaware, by
| striking out the werds five hundred"
and inserting in lieu thereof the words
'one thousand. The clause this
amended now reads as follows:
provided that property SO made or
manufactured as aforesaid under tie
provisions of the "Act taxing manu-
facturers and for other purposes,
not exceeding in each year the value
of one thousand dollaas, shall be ex-
empted from the payment of said tax
and license"
Under the old law, small manufac-
turers, whose business did not exceed,
in value of production, five hundred
dollars per year, were exempt from
State taxation, but now this exemp-
tion is extended TO those whose busi-
ness is limited to one thousand dol
lars per year.
. The entire reduction effected by
the "Act to reduce taxation" will
closely approximate $4,000, and of
this amount fully two-thirds, it not
three-fourths, will be removed from
the taxpayers of Wilmington and New
Castle County.