Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1897-02-04

the satno is situated, owned or hold,
and tho owner thereof, and whom such
returns arc received by the assessors
they shall be arranged alphabetically
in the list OF other taxable property.
Provided, however, that any invest
ment liabls to asses5ment and taxation
by this act, which aru taxed in any
Other State or country, are expressly
exempted from the provisions Of this
act.
Section 4. Tho president and secre-
tary Of all corporations and associations
Liable to taxation under this act shall
on tho first day OF February in each
yoar make their respective returns
Under oath TO tho assessor OF the hun
tired in which the principal office or
business place OF the corporation or
asgncia tion is situated; which return
shall show the whole number of shares
in each OF said corporations or associa-
tiong, the market value of each share
nnd the aggregate market or real value
OF all the shares, with tho name OF the
owIer and the pumber OF shares owned
by each respectively.
''Seetipn o. Any officer of any COR
poTation or association failing to mako
return or report as herein required,
shall be guilty OF misdemeanor; and
upon conviction. thereof, shall pay u
fine of not less than $40. nor more than
5000, or 10 imprisoned not less than 10
days nor more than six months.
Scr. g. Tho intention of this act be.
ing to tax tho owners and investors of
capital, and not the borrowers or debtors,
therefore, every Individual person, cor
poratinn. company or association what
ever, and every officer thereof asking,
demanding, contracting for or receiving
any money, or confederation whatever
on account OF said tax, in reduction
thereof or otherwise, or who shall by
any device whatsoever impose or try to
impose, such tax or aLy part thereof
upon any debtor whomsOeyer, under
any prctegt whatsoever, shall be guilty
of misdemeanor, and shall upon con-
viction thoreof be fined IN any sum not
less than Sl00 nor more than 81, 600 and
costs.
''Sec. I. Each and every debtor Ey
bond judgment, mortgage. .recognizance,
decree or otherwise. (whose debt ia
liable 10 taxation under this act) when
the creditor 10 nonresident OF the
county or State, shall be liable for the
IAN on MS ueLil, III tUb lITst lubttDCb !
but upon payment thereof he shall be
entitled, and it shall be his duty to
deduct the same from ths interest due
or accruing thereon; and any such
creditor refusing to allow such credit
on taxes 80 paid shull forfeit his debt;
and no debtor shall remit or make any
payment to his creditor out of the
State until the tax imposed upon his
Il lnt, se ~ Il
Sec. S. In making the assessment
and collecting the taxes assessed GnGer
this act tho assessors and collectors
shall respectively have nll tho pow Ter
and authority now by him conferred
upon them in this assessrinsnt and col
lection of taxes 10 addition TO what Is
conferred in this act, Rnd the public
Offices Of the respective counties and
tho records thereof, during business
houre. shall at all times be open TO in
spection free Of charge.
"Seo. 8. Debts duo by insolvent
debtors, and whore there is no other
security shall not be taxed, and when
bond and mortgage, arn given for the
fame debt, the mortgage only shall he
taxed, and railway or railroad com
paniea and ths stcuk or bonds Of such
company paying stipulated sum in
lieu Of all state taxes as provided by
law shall no exempt from tho taxes
specially provided for in this act
Soc. TO- Every plaintiff in any suit
brought in any court, ur hofors Il Justice
of the peace to enforce payment OF any
debt, taxable under the provisions of
this act aftar tho first of ----.----------,,
A. d. 1SD--. shall file with his order or
precipe directing tho same, and before
any writ or procesB, shall. issue an
affidavit stating that tho tax thereon
has been raid by the plaintiff or owner
of tho debt, and that no part of saia
debt was paid directly or Indirectly by
tho defendant debtor. False swearing
under this section shall be perjury
and shall be punished accordingly.
"Sec. II. All acts anil parts of acts
inconsistent with this act arc hereby
repealed. ~
The JOINT committee appointed to
prepaGe resolutions on the death of
Hon. Edward Il. Martin performed that
duty and submitted tho following,
which wero unanimously adopted by
bnth housos:
"Whereas, the General Assembly has
heard with fselinga Of profound rogrot of
the audden demise of tho Hon. Edward
Il. Martin. on tho morning OF the 22d
instant; and
"WhereaH, The State has in his
death sustained the lolis of one of her
most eslimabp citiaens-a public
Rniritnd gentleman, an aminont states.
man. possessed Of varied accomplish :
ronts and culture OF u high character !;
and
Whereas, For nearly half century
past the deceased devoted the BEST of
his time and energies for tia develop
ment and progress uf our State and tine
prosperity OF our peonie, anu ever dis.
charged the duties of tho oiany posts
OF pun;c trust and honor, which wore
cunTorrnd upou bin by his people with
gntira faithfulness; rnl
Whereas, Wnareser known, whether
within or without our State. tho
deceased waa estesDed, respected and
honorsl for his kindiness Of disposi-
tiGA, gonal habits and Gteriing char
agter which obtained with him potn In
his private and public life; therefore,
hu ii
Resolved, BY the Senate and House
Of hcprcsen iativaH OF the State of Della
wars in General Assembly met:
That tbs members of the General
AsSe ably tender to the family of the
deceased their deepest symEathy in
tae:r suddcn anu sad bereavement.
THAT an ongrossed copy of these
rojoutions. signed by the Speakers of
buth houses, Gttasted by tho respectivs
nlerks thereof. bp transmitted to the
| family of tie deceased. ~
kepre resantatIyu liHZel created stir
l : L II. A