Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1898-03-24

Representative David X. Donaldson
wus visitor at the weekly session OF
City Council Thursday night. In the
course of the nesting, a proposed act
imposing tax on occupants of habi-
tations In incorporated cities and
towns, was read, and Mr., Donaldson,
being given the privilege of the floor,
explained the measure. Mr.. O'Neill,
chairman of the law committee, sent the
act up to the table, at the request OF
the representative. On motion OF Mr..
-. Obsrly the bill was read.
The first section which gives q fair
idea of the nature of the act, is as
follows:
On and after the first day of ---
10 the year eighteen hundred and
ninety - there shall annually be
assessed and collected in each incor-
porated city and town within this
State, upon every occupant of habi-
tation situated within such city or
town, q tax of - per cent OF the
annual rental value OF such habitation
in excess OF - hundred dollars. II
any person is the occupant of more
than one such habitation, there shall
be deducted from the annual rental
value of each such habitation pro-
portional part OF -- hundred dollars
according to the number of such hRbi-
tations, and the tax shall be assessed
upon the balance of the annual rental
value of each. A habitation, for the
purposes Of this act, shall mean a
building or that part of q building
used as a place of abode by one or
more persons forming eiugle house
hold xsifh ne H.. In.
outbuildings about or contacted there
with as is used in connection with tho
house for the purposes OF residence,
but excluding so much of the build
ing. land, and outbuildings as is used
exclusively for purposes of trade,
business, or profession. or for agri-
culture, or for other gainful occu-
patton. II different parts OF any build
ing are used RS places OF abode fol
separate households, the part USED by
each household shall be deemed q
separate habitation, and in any build
ing used as hotel, inn, apartment
house, or lodginghouse, each room Of
suite of rooms used as a place of abode
for guest or ledger having no house
hold, or for several guesta or lodgerl
together forming a single household
shall be deemed separate habitation
Each habitation In building Bhall in
clude all parts of the building and al
land and all outbuildings to the ex
elusive use OF which in connection
with such habitation the occupant il
entitled, and a proportionate share o
all parts OF the building, all land, ant
all outbuildings to the use of which il
connection Herewith such occupant i
entitled in common with others, aucl
hAk laf L.. 4
share OF use to which each ia entitled
Every person shall be deemed the occu
pant of a habitation within the mean
ing Of this act, who, as the head of tn
household occupies by himself @
others as place of abode for himself
his family. or dependents, or keeps 70
use as such a place of abode, sue
hRbitation. az owner or tenant, for
period OF three months or more in til
year preceding the first day of -
But If during the year such perso
permanently and in good faith gives u
the use OF one habitation which he hu
go occupied, and occupies for thre
months or more prior to the first da
Of -- another habitation situate
in the same or in different incorporate
city or town in this State, he shall b
deemed the occupant Of that one
said habitations which he haH last
occupied.
II two or more persons occupy
habitation in common and no one
them 10 the head of the Household
then such tax shall be assessed to eat
upon nuch part of his pro rata share
the annual rental value of such hab
tation as exceeds four hundred dollar
Section 3 provides that the assessor
n thA NINTH in mhinh chat
ments are made, shall notify eve
occupant Of a dwelling whose rent
value shall exceed HUNDRED dollar
to bring in return showing all ii
habitations of which such person is q
occupant for the year preceding q
first day of - and the annual rent
value Of each. The assessors shall d
tsrmine the fair annual rental val
and assess the tax upon the occupa
upon the excess of such value over =
hundred dollars. (Thus if the lin
was placed at $500 and the rental val
was $500, he would be assessed on I
excess OF $500, and il the percenta
was 10 per cent, would pay $40 tas
Provision ia made for appeals from
assessment.
Section provides that the owner
building. all or part occupied
Otnor6i bnhii bhtl5ty Ine A66eSsorB u
person is liable to any tax as t
occupant of such building or MAKE
return specifying every person who hi
occupied any habitation therein duri
three months or more. the rem
charged for such occupation, and [
services and accommodations ott
than the right OF occupancy furnish
in consideration of such rental. II
that part used for such habitation
hsbitatiors Of any such building b
during all of said year or during
much thereof ms the owner has owr
the same, heen leased to or in the D
session of any other person, such ot
person shall SO satisfy the ASSESSORS
make such return. Failure to %,
the return within the time allow
gives the assessors. il they bellows Il
such building contains any habitat
of which the annual rental value
oeeds hundred dollars. the right
determine the fair annual rental va
OF go much of the entire building /
land and outbuildings connected the
with ne appears to them to be inteni
for usa az hahitation or hebitatio
and assess to the person bound SC
satisfy them, or to make such retu
tax of per cent upon such ann
a. rantpl ualua praufasan = ..na.