Evening journal., 1897-05-15
EQUALIzING TAXATION
[continued prom FIrst Page.l

or whomsoever, under any pretext
whatsoever shall be guilty of a misde-
meanor. and shall upon conviction
thereof be fined in any sum not less
than 500 nor more than $1,000 and
costs.
section 7. Each and every debtor
by bond, judgment, mortgage, recogni-
zance. decree or otherwise (whose debt
is liable to taxation under this acD,
when the creditor is a nonresident OF
the county or state, shall be liable for |
the tax on his debt, in the first in
stance; but upon payment thereof, he
shall be entitled and Il shall be his
duty TO deduct the same from the inter-
est due or accruing thereon; and any
such creditor refusing to allow such
credit on taxes 50 paid shall forfeit all
accrued interest; and no debtor shall
remit or make any payment TO his
creditor out OF the state until the tax
imposed upon his said debt by this act
has become paid.
Section 8. In making the assess
ment and collecting the taxes assessed
under this act the assessors and col
lectors shall respectively have all the
power and authority now by law con-
ferred upon them in the assessment
and collection OF taxes, in addition to
what is conferred by this act. And
the public offices of the respective
counties thereof, during business
hours, shall at all times be open TO IN
speetion free of charge
section 9. Debts due by insolvent
debtors and where there is no other Sc
curity shall not be taxed and when
bond and mortgage are given for the
same debt, the mortgage only snail be
taxed and railway or railroad compah-
les. and the stock or bonds OF such
company paying a stipulated tax OF
sum in lieu of all other taxes as pro
vided by law, shall be exempt from tiie
taxes specially provided for in this
act.
"section 10. Every plaintiff in any
suit brought in any court, or before a
Justice of the peace to enforce payment
OF any debt taxable under the proyi-
eions of this act after the first OF July,
"A II. 1898. shall file with his order or
precipe directing the same, ana before
any writ or process shall issue, an al
hdavit stating that the tax thereon has
been paid by the plaintiff or owner OF
the debt. and that no part OF SAID tax
was paid directly or indirectly by the
defendant debtor False swearing un-
der this section shall be perjury and
shall be punished accordingly.
Section II. That from and after the
massage of this act every person, firm
or corporation, who shall make any IN
vestment of moneys, securing the same
by bond and mortgage judgment note
or certificate of Indebtedness, snail
make and cause to be attached thereto
an oath on the Holy Evangels OF Al
mighty God, that he, they nor 1t have
required the debtor, his agent, attor-
ney or any person for him, to pay the
tax levied upon the said note, bond
bond and mortgage, or certificate OF in
debtedhess. in advance. nor VIII ne re
auire the taxes assessed or to be as
sessed thereon, to be paid by the debtoi
or any person for him during the ex
istence Of the debt. And upon assign
ment of any such debt, so evidenced a
aforesaid, except for the purpose OF col
lateral security, the assignee shall b
retuifed TO make, subscribe to an
have thereunto attached, an oath in tn
same form and to the same effect as
above required of the original oblige
or mortgage
Section u. That Of the money
which shall be collected under the pro
visions of this act, one-fourth shall b
Tor the use of the state and the othe
in which the same was levied and col
lected. And the county treasurer G
each OF the several counties shall, quar-
terly. pay over to the state treasurer a
moneys which snail have come to Nj
hands for the use OF the state unde
the provisions Of this act.
And each of the said county treas
urers shall, on OF before the first da
Of June. A. d. 1898, enter into an aC
dftlonal bond to the State OF Delawal
in the sum OF $1,000, to secure a
moneys which shall come into h
hands under the provisions Of this &C
which said bond shall be approved
the same manner and by the same pc
sons as the bonds of county treasurer
are now required by law in their r
spective counties.
Section 13. That all the provision
OF law in relation to assessments an
the duties of assessors relative theret
as well as those in relation to the Lev
Court with reference to assessment
appeals and corrections thereof, maj
ing rates and levies, are made appli
BILE to the assessments and levies to
made and authorized to be made und
the provisions of this act.
"And every collector Of county tax
shall have all the authority and pow
to collect the taxes imposed by tn
act as he now has for the collection
county taxes under existing laws.
Section a. That all acts and par
of acts inconsistent with this act a
hereby repealed"
HOUSE ADOPTED; SENATE KILLE
Mr.. Thompson offered the followil
Joint resolution, which was adopted
the House:
THAT hereafter and forevermore
assemblies of men called to alter, ma
or draft a new Constitution for
State of Delaware. that the session
such assembly shall not exceed
period of sixty days"
The Senate killed the resolution, Sc
ator Pyle characterizing it as exceC
ingly foolish, and Senator FenimC
knowing that Il be non-cOncurred in,
he believed that all persons should