Delaware gazette and state journal., 1897-06-10

taxed, and railway or railroad com
panies and the stock or hondsf OF such
companies paying stipulated tny or
same IN lieu of all other taxes as pro,
yilied by law shall bs exempt from the
taxes specially provided for in this act
Sec. 10. Every plaintiff in any suit
brought in any court. or before a
justice OF the peace, to enforce pay.
meni Of any debt taxable under the
provisions of this act after the first OF
July, A. ID. 1898, shall file with his
order or precipa directing the same,
and before any writ or process shall
issue. an affidavit 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 in,
directly by the defendant debtor. False
swearing under this section shall be
perjury and shall he punished accord
ingly.
Sec. II. That from aud after the
passage 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, shall
make and cause to be attached thereto
an oath on the Holy Evangela of
A Almighty God that he, they nor 1t
have required the debtor, his agent,
attorney, or any person for him, to pay
the tax levied upon the said note,
bond, bond and mortgage or certificate
of indebteneBs, in advance. nor will he
require the taxes assessed or to be
assessed thereon to be paid by the
debtor or any person for him during
the existence of the debt. And upon
assignment OF any such debt 80 evi.
denced as aforesaid, except for the
purpose of collateral security. the
assignee shall be required to make,
| subscribe to and have thereto,Httached,
an oath in the same form and to the
| same effect as is above required OF the
| original obligee or mortgage.
Sec. 12. That of ths moneys which
| shall be collected under the provisions
of this act, one-fuurth shall he for the
use of the State and the other three,
| fourths for the use of the county In
which the same was levied and col.
lected. And the county treasurer oI
each of the several counties, shal
| quarterly, pay over to the State
treasurer all moneys which shall have
come to his hands for the use OF the
State under the provisions of this act.
In assessing and collecting the taSei
provided for in this act the assess
ments. duplicates and accounts shal
be kept separate and distinct from
assessments, duplicates and accnunt
of all other assessments and taxes pro
| vided for by the laws of this State
And each of the said county treasureri
shall on or before the first day of June
A. ID. 1898, enter into an additiona
bond to the State of Delaware in thu
sum of five thousand dollars to secure
all moneys which snail come into hi
hands under the provisions of this act
which said bond shall be approved IL
the same manner and by the sam,
persons as the bonds of county treas
urers are now required by law in thei
respective counties.
Sec. IL. That all the provisions O
Law iD relation TO asses sments and th
duties OF assessors relative thereto, a.
well as those in relation to the Lev,
Court with reference to assessments
appeals and corrections thereof, makinI
rates and levies, are made applicable
to the assessments and levies to b,
made and authorized to be made unde
the provisions of this act. Provided
that the Levy Courts of the seyera
counties of this State in laying take
under the provisions of this act re
lating to the taxation of bonds, mort
cages, stock, Judgments, recognizances
decree, notes, certificates of indebted
ness, and othe. Investments shall pa,
the same at the rate of thirty cents oI
each one hundred dollars of the assess
ment to be made and returned by To,
assessors as aforesaid and every col
lector Of county taxes shall have al
the authority aud power to collect tn
taxes imposed by this act as be NOV
has for the collection of county take
under existing law.
That in any of the aflicavits required
by this act, the president, secretary
treasurer or cashier of corporatio,
may make the same on behalf of sal,
corporation, or any member of firm
or partnership on behalf OF eaid firm O
: partnership.
That any attorney.at- law admitted L
practice in the courts of this Stat
shall have full power and authority AMI
may administer the oath or affidavit re
quired by any provisions OF the act
: That the provisions of section ] o
the act shall take effect from and afte
the first day of August, A. ID. 1897, ii
lieu of the time fixed in the act, ant
all loans by bond and mortgage, judg
ment note, or certificate of indebted
ness, as well as all assignments thereof
which may he made or taken nrior Il
! August lst. A. ID. 1887, shall bo vail,
and binding in law and in equity with
) out having the oath required by sal,
J section IL OF the act annexed thereto,
That the secretary of State, as 500
as practicable after the passage of thi
! act, be and is hereby authorized AM
directed to cause saIu act with thi
supplement to be published in on
} newspaper in each OF the counties q
, this State for three consecutive issues
Sec. IA. That all acts and parts a
, acts inconsistent with this act ar
; hereby repealed.
Tired, Nervous, SleepIess
3 Men and women--how gratefully they writ