Evening journal., 1913-01-17

the Legislature IN joint session, anu
presented a report of their delibera-
tons since the last session of the
General Assembly. They were given
a hearing and some of the import
ant recommendations of the Commis-
sion were discussed Included In the
list of the more important recommen-
dations are:
That the retail liquor license re-
main as at present, but special license
for sale of liquor off the premises be
increased from $25 to $500, to bc
equally divided between the city,
town or Levy Court in which the sa-
loon is located and the State.
That incorporated clubs be licensed
for the sale of liquor and pay fee
of 500 per annum, to be subdivided
between State, city and county.
That the old manufacturers tax law.
repealed when the present law was
passed, be re-enated.
The licensing of mercantile
agencies, public baths, female merch-
ants. livery stables, architects, mani
curists, veterinary surgeons, chiropo-
lists. BARRIERS, steam and electric
laundries, bill posters and distribu-
tors OF samples and dyers and
scourers.
That a bill compelling clerks Of
peace of the respective counties to
keep their records in more clear
and concise manner.
That a penalty of five per cent. r
month be charged in lieu of fixed
penalty Of twenty-five per cent. added,
for failure to take out license.
That public officers be supplied with
copies of acts pertaining to their of
fees without cost. this measure hav-
ing passed the last General Assembly,
but was not signed by the Governor.
That the State pay the cost Of
gathering data by county collectors
for it's assessments, the present law
recurring the collectors to procure
lists of licensed subjects for the benz
eft of the state for which they re-
ceive no remuneration, and that the
assessors, rather than the collectors,
procure this data
Recommend that builders of roads,
highways and streets and manufac-
turers of clay and clay products be
added to the act licensing manufac-
turers.
Philip L. Garrett, counsel for the
commission, was present to answer
any questions about the legislation
recommend.
Through an oversight the report
does not recommend a new law Civ
ing the Judges of Superior Court. and
the appointment of county assessors
who now are elected in the three
counties. A bill providing for this
change has been prepared by the COM
mission and is recommended, how
ever.
It provides that after the terms of
the present assessors expire in all
three counties the judges shall ap-
point the assessors at the same salary
as at present, except in Wilmington.
They shall be divided as nearly
equally as possible between the two
principal political parties and shall
be named for a one year term. In
Wilmington two districts shall be
created to take the place OF the pre-
sent FIVE and the Wilmington assess
ors shall receive $500 a year each
An assessors clerk to receive $1,000 a
year also is provided for as the as
sistant of all the assessors, but under
the courts jurisdiction.
Act Authorizing the Work.
The report in detail follows:
The Act Creating Commission
Chapter 40, of Revenue and Taxa
tion follows:
An Act Providing for the Creation
OF a Revenue and Taxation Commits
sion and for an Appropriation to pay
the Expenses and Compensation
thereof
Be it enacted by the Senate and
House of Representatives of the
State Of Delaware in General As
sembly met:
Section 1. That a Commission be
and the same is herby created con-
sisting of nine persons to consider
State and county revenue and taxa
ton. and to make report thereof as
hereinafter provided Said Commis-
sion shall consist of Philip L. Can
non, r. Allen Hilles. Harvey p. Hall
David c. Rose, Alvin b. Conner
George w. Sparks, oliver A. Newton
Thomas O. Cooper and Joseph l.
Cahall The said Commission shall
be styled estate Revenue and Taxa
ton Commission
Section ?. That any vacancy oc-
curing in said Commission by death
resignation or otherwise, shall be fill.
ed by appointment by the Governor.
Section 3. The said Commission
shall within two months after the
passage of this Act. meet at the State
House in Dover for the purposes o.
organization, at which meeting shall
be elected a President and a Secre
tary out of the number of said Com
missioners, and such other officers
as said Commissioners shall deem
necessary It shall be the duty o
said Commission to make full anG
thorough investigation of the sub
ject Of State and County revenue
and taxation. For this purpose saiS
Commission shall have authority t
engage counsel learned i'm law an'
such other assistance as it shall deem
advisable Said Commission shal
have authority at its discretion t
summon witnesses and the Presiden
or other presiding officer of salt
Commission for the time being, shall
have authority TO administer oaths
The State Revenue Collector shall
serve all summons placed in hi
hands by this Commission Any per
son so summoned and failing TO ap
pear shall be deemed guilty Of a mis-
demeanor and upon conviction there
Of shall be punished by fine or i'm
prisonment or both at the discretion
of the Court Any false statemen
made by a witness under oath hefor
said Commission. shall be deemc
perjury and punishable as such unde
the laws of this State.
Section A. That said Commission