Milford chronicle., 1918-01-11

to utilize the most expeditions means
provided by law for the collection Of the
amount of the judgment so recovered;
and it is hereby expressly provided that
no property, wages, salaries or other
income Of any taxable shall be exempt
from execution or attachment process
issued upon, or for the collection OF, any
such judgment
2S1 N. Sec. 25S. It shall be the duty
of the State Treasurer to whom any
payment of income tax Is made under
the provision of this Article to give 10
the taxable making such payment full
written or printed receipt, expressing
the amount paid and the particular ac-
count for which such payment was
made All payments of income tax for
infants idiots and insane persons shall
be made by their guardian, trustees or
other persons having charge of their
estate and the collection of the income
thereof, and all such fiduciaries shall
have credit for the amount of such pay
ments against the beneficiary in any &C
counting which they make as such fdu-
Charles, and receipts for such payments
from the State Treasurer shall be sum-
cient vouchers to entitle such fiduciaries
to such credit.
2s1 o. Sec. 259. 1t shall be unlawful
for the State Treasurer, Income Tax
Clerk, Collector of State Revenue, Spe-
cial Collector Of State Revenue, or any
other clerk, agent, officer or employee OF
the State Of Delaware to divulge or 70
make known, in any manner whatever
not provided by law to any person other
than the Governor, the Attoney-General
and his deputies, or the General Assem-
bly, or any Committee of either House
thereof, the amount or source Of income,
profits, losses, expenditures, or any de-
tail thereof, set forth or disclosed in any
income return made under the provisions
Of this Article, or to permit any income
return or copy thereof or any book con-
tanning any abstract or parts thereof to
be seen or examined by any person ex-
cept as provided by law; and 1t shall be
unlawful for any person to print or pub
lish in any manner whatever not prOVid-
ed by law any income return or any part
thereof or source of income, profits,
losses, or expenditures appearing in any
such income return; and any onense
against the foregoing provisions OF this
Section shall be misdemeanor, and any
person convicted thereof shall be pun
ished by a fine not exceeding One Thou
sand Dollars or by Imprisonment not
exceeding one year, or both, in the dis
cretion of the Court; and If the offender
be an officer Of the State Of Delaware
he shall be removed from Office under the
provisions of Section of Article Is OF
the Constitution, the said misdemeanOr
being hereby expressly declared to con-
stitute misbehavior in Office within the
contemplation of said Section 6, and II
the offender be an employe Of the State
of Delaware he shall be forthwith dis
charged from such employment.
2S1 p Sec 260 A contingent fund
is hereby created for the use of the State
Treasurer in carrying into effect and
executing the provisions of this Article
of the Code, and the amount Of said fund
is hereby fixed at the sum of Three
Thousand Dollars per annum, which
shall be paid out of the State Treasury IN
the manner now provided by law for the
paying out of the State Treasury of other
contingent funds.
281 @. Sec. 261 It shall be the duty
of the Attorney General to give counsel,
advice and legal assistance to the State
Treasurer, the Income Tax Clerk, the
Collector of State Revenue or the Spe-
cial Collector of State Revenue relative
TO any Of the duties imposed upon them.
or any of them, by the provisions of this
Article Of the Code.
2S1 r. Sec 262 If any clause SEN
tence, paragraph, or part of this Article
Of the Code shall for any reason be
adjudged by any court of competent jur-
isdiction TO be invalid, such judgment
shall not affect, impair, or invalidate the
remainder of said Article, but shall be
confined in its operation to the clause,
sentence, paragraph, or part thereof
directly involved in the controversy in
which said judgment shall have been
rendered, unless such judgment of inVal-
idity shall prevent the effective execu-
tion of the provisions of said Article, in
which event the said Article shall be-
come and be wholly invalid and void.
PSI S. Sec. 263. This Act and the
Article hereby added to the Code shall
take effect Immediately upon its approx
al by the Governor, and all provisions
Of any act or acts or any other articles.
paragraphs, sections or parts OF the
Code Of this State inconsistent with the
provisions Of this Act are hereby re-
pealed.
Annrnrnd Anil o N 1n1r