Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1901-06-27
MANUFACTURERS TAX.

a Fee of Five DoiiaA and Fifty Cents Per
Thousand on Real nd Personal Prop
erty.
Ehe new law taxing manufacturers
wset into effect Jund lst. 1t PROVIDES
rse Of taxation on SO cents on each
81, 90 OF real and pefonal property OF
my frin or association engaged in tho
manufacture or production OF articles
or matrials, and IN addition the sum
of 90 must be paid.
FolloSing are the provisions OF inc
law:
"Thatevery individual; association
Of persons. firm or corporation engaged
as owner otowners in the production
or manufacture by hand or machinery,
of goods, waAes, or merchandise, or OF
any article d material, or any combi-
nation or COMPOSITION of any articles or
materials of evFy nature aud substance
whatever, except the usual farm prod,
ucts for home consumption or market
purposes. and desring to continue IN
said production or manufacture, shall
annually hereafter,o, OF before the tirst
Gay OF June, take out license to en-
gage 10 said productiop or manufacture
for which said individual association or
persons, firm or corporation shall pay
Ilof lht NbU Vi thp hJtohO Auu SUN VI w
to the clerk OF the peace 81 the county
in which such individual, Nassociation
of persons, firm or corporation is en-
gagged and desires to continue engaged
| in such production or manufacture, and
every such individual, asuociation-,af.
| persons, firm or corporation shalle ~
before the first day of June, annlo.
hereafter, before taking out M
license, file with the said clerk Of tnu
peace true statement of the aggregate
| cost value of all the real and personal
| property located in this State and used
by such individual. association OF per-
sons. firm or corporation in said pro-.
i duction or man ufacture. n
1.-The said statement shall be verified
by oath or affirmation of such indiyld-
ual, or one member Of such ira or as
| sooiation of persons, or OF the president
or other officer OF such corporation that
such aggregate cost valus does not ex-
coed the sum named and the said oath
kor affirmation may be taken before any
person who, by the laws of this State,
is duly authorized to issue the same.
Every such individual, association of
persons, firm or corporations MS afore-
said, engaged and desiring to continue
engaged in said production or manu-
1 facture, shall, on or before the said
first day Of June, annually, before TAX
ing out the said license, pay to thu
clerk of ths peace for the use of the
State in addition to the above named
I sum of So, the further sum OF ono
twentieth of per cent on the valus of
I, the real and personal estate used In
sa i'd production or manufacture up to
and including the sum of $1,000, 900 ;
on tho value of said personal and real
estate used in said production and man
ufaoture in excess of s3, 600, 600, and not
exceeding $4,000, 600, an annual tax Of
one -fortieth of per cent; and the fur
ther sum of $50 per annum for 81, 600, 900
or any part thereof on the value OF said
personal and real estate so used in said
production and manufacture in excess
OF 5000, 600. The license shall
authorize the production or manufao-
ture of goods, wares, merchandise or Of
any article or material, or any combi-
nation Of any article or material only at
one place and for only one year from the
first of June. "