Evening journal., 1913-01-17

ana improvements thereon, shall be
included And in all assessments of
the rental value OF real estate for
taxation. the rental value OF the land
and the rental value Of the buildings
and the improvements thereon. shall
be included The foregoing provis-
ions Of this Section shall apply to all
assessments of the value Of real estate
or OF the rental value thereof for tax
alton for State. County hundred.
school, municipal or other public pur-
poses. Sec. z, Art s. Amended Con-
stitution.
Statutes.
The revenue Of the state Is collect
ed or received by six different OIL
cials, namely:
L. Clerks of the Peace.
2. The Insurance Commissioner
and Bank Examiner.
8. Secretary OF State
4. oyster Revenue Collector.
s. Register of Wills.
6. The State Treasurer.
The various statutes are here
classified In accordance with the
above division.
1. Under the head Clerks of tho
Peace" will be found statutes OF the
following heads: License for the
sale of liquors. for the professions
and various trades and occupations
doctors. lawyers, dentists. veterinar-
ians, photographers. auctioneers, real
estate agents, brokers convcyanccrs,
private bankers. eating houses. pawn
brokers, junk dealers, selling or ship
ping game. merchants, manufacturers.
hawkers, peddlers. iugglers, marriage.
shows, amusements, etc.
.. Under the head Insurance
Commissioner and Bank Examiner"
win be found statutes concerning
taxes and fees for insurance compan-
/ les, building and loan associations
fraternal organizations, surety and
and guaranty companies, and banks
trust and loan companies.
3. Under the head Secretary oi
| the State" will be found statutes CON
corning fees collected by that official
under the general incorporation law.
fees for special legislative acts. fees
for foreign corporations doing husi-
ness In this State. fees for commits.
sions TO public officers. and taxes on
motor vehicles
4. Under the head oyster Rev
onue Collector" VIII be found statutes
relating TO fees and taxes, for oystor
beds, oystering and the Menhaden
fisheries
8. Under tho head Register OF
Wills will he found tho statgte re-.
lating TO the collateral inheritance
tax as amended
g. Under the head Estate Treas
urer' will be found the statutes re-
lating to the taxation of railroads.
canals, telegraph and telephone cons
panies. express companies, licenses
for the manufacture Of liquor
Note:-The citations given below
arc 10 the Revised Code published in
1898 when not otherwise specified
All other citations are TO the subse-
quent volumes Of the Laws of Della
ware
FROM CLERKS or PEACE or
EACH COUNTY FOR LICENSES.
(a) Inns and taverns To sell H.
quor, less than / qt. 10 be drunk on
premises tp. 412 s. 100. 100000 DIT
. yr. in towns Of 10000 or over. Othe
places 100000 %. 416. S. p, S1.5l
fee 10 Co, 33 per cent. TO G. OF +
, $500 formerly 10 per cent; applei
to (a), (bl, (c), (e) c. of p. geti
80 per cent. of all Co. fees O9O7).
tb) Inn or tavcrns Special. Il
sell less than I qt 10 be drunk OF
premises $1,000 pr. yr. o. 413. s. 81
Must first obtain general license az
under (a) before obtaining this spe.
cial license %. 413 s. 3D.
(c) Retailer 10 sell liquor. Mus
keep at least 5000 stock of goods and
cannot sell less than one-half gal
(p. All. 8. 80 To be drunk of prem.
ises o. 412. S. 3d. $4,000 pr. VI
(p. 4l6. s. %
Cd Retailers special license to
sell not less than ! Qt or more than
one-half gal. (p. 412. s. 50 to be
drunk of premises (p. 412, s. o.
$500 per yr in addition TO the 500
(p. 412, s. So Must first obtain gen.
eral license as under (c) before OBJ.
tanning this special license (p. 412, s.
lS)
(e) Brewers. Sc, per bhl. of 81
gallons (vol %. C. 8. p. 17)
() Wholesale Dealers. $500 yr
(Vol "a c. 125-126 pp. 23O-3)
(gl Druggist to sell liquor. Can.
not sell over / qt (p. 4l1A12. s. 81
TO be drunk off premises (p. 412. s
80 Also see D 416 sec. l. Fec
J $4,000 pr. yr. (p. 416. s. % Mus
keep $500 stock on hand %. AL, s
lS)
(h) Peddlers. On foot $50 DR. VI.
payable quarterly. (Vol. 20, Chap. 512
, p. 54S.) With one horse $50:
horses. SIS; each additional horse
SOS: with carriage, etc, and / or :
horses 500; each additional horse
$50, Fruit peddlers with cart and
horse. S25; 2 horses S2s. each aa
ditional horse. $40. To sell clocks
, coffee or tea, $50 extra Peddlers moi
TO sell drugs or medicine o. $40 S
80 Manufacturers peddling theil
own goods made in this State; per
sons selling produce raised on Their
own land (as to further exemption o.
farm produce peddlers see Vol. %
G. 153. D. 262): and yenders Of oys
ters and fish are exempt CD. $50. S
80 Soldiers and sailors of Civil Wa
exempt (Vol. %. c. 152. D. 261 /.
Peddlers Of tin and Japan wares Will
one or more horses but without cart
SO pr. yr.; one or more horses will
cart, S20 nonresident peddlerl
; 500 pr. yr. Extra for each count,
(p. $50. s. 49, Licenses may be fol
; part of year o. $50, S. So Most O
> the above now applies only TO Ken
and Sussex counties AS to new ped
dler law for n. c. Co.. see (vol %
= c.. 1862, p. 24S). as amended by (Vol
! 22 G. 800. D. 751) and (Vol. % c
! l52. p. 26l and (Vol 23, c. 1853, p
1922 Whereby mos resident ped
dlers pay-on foot, S25 pr. yr.; will
q horse and wagon $50 pr yr.:
horses and wagon, SIS pr. yr.; non
p residents or those who have not beer
! rnsidnnfs for 6 nlnntha ma, dn1,hl