Every evening, Wilmington daily commercial., 1921-01-29
TAX PROVISION
OF PROPOSED LAW
FOR STATE SCHOOLS
They include a Corporation Tax
Of IS, in Addition to Other
Imp0SitIons.
SCOPE OF NEW MEASURE

Special dispatch frum stafr correspondent.
Dover Jan. 2o.-The Sena4e and House
committees on education devoted yester-
day TO reading and anslyxing the pro-
posed Sonool Law drafted by DIR. r. W.
Cooper, Colonel Robert G. Houston and
James II. Hughes, comprising the eaeou-
tive committee of the citizens committee
appointed last fan by the holdover Sena-
tors, and will meet twice on Monday,
afternoon and night, for the same pur-
stitute will probably be presented TO the
General Assembly. Indications now
point 10 the bill being amended in Joint
committee before II is submitted to the
entire Legislature.
State support and distribution is an
interesting feature of the bill. Article q,
which refers thereto, says:
The free public schools of che State of
Delaware shall be sustained and sup
ported:
/. BY n uniform tax on personal and
real property of the respective counties
at rhe rate of Is cents on each sIO0 of
assessed value as determined and fixed
for county purposes.
2 BY the revenue derived from the
income Of the State school fund.
S. NV ali revenue uPTtNFl fFnfft s'tN III
come tnx collected by the State.
4. BY such moneys ne shall be appfo-
priated from time 10 time as additional
appropriations made by tho General As
sembly for the support and maintenance
OF the free public schools of the State.
The Levy Court Of each respective
county is authorized and empowered, di-
rected and required. at the time OF levy1ng
the taxes in the county for county, road
and poor purposes To levy an additional
tax at the rate of 25 conts on each 800
OF assessed value as determined and fixed
for other county taxation purposes of ell
personal and real property in and OF the
respective county, which shall be collected
ss other county taxes are collected ana
shall be apportioned among the Special
school districts and the county school
districts as directed by the State Board
of Education
The revenue from the income tex for
school purposes shall be derived from all
the income tax collected on the incomes
/ of sill citizens Of the State of Delaware
| tho rate of which shall HEREAFTER be as fol-
/ lows: A tax Of one per cent upon incomes
/ less than s., 600; tax Of two Per cent one
: all incomes exceeding $4,000 and not
/ exceeding $40. 900; tax Of three per cent
/ on all incomes in excess Of 10000 begin
| ming with the net income received by
f! every taxable for the calendar wear of
! 1920: subject to the exemptions now Pro
( vided or to be provided by Income Tax
4 laws of this State Provided, however
/ that every citizen of Delaware shall paw
/ at least an income tax of not less than -
/ The revenue so derived from income tax
/ shall be set aside by the State treasurer
1 for school purposes and shall be paid out
| SIS provided in this act on the order OF the
/ State Board of Education.
/ The General Assembly shsT, at it. BIZ
\ -nnial session beginning with the session
/ Of 1921, make provision for the annual
/ ray1nent for the succeeding two years 10
/ the free public schools of the State an
( amount which shall amply provide for
/ the items Of the official school budget not
/ provided for by the county tax on per
/ sonal and real estate, the income from the
/ State school fund and the income from
] State income tax.
/ In addition 70 the amount above pro
vided bv the General Assembly for school
! purposes the said General Assembly shsIl
| provide an appropriation n accordance
with the require ments set forth II the an
nusl official school budget Of the State
! Board of Education an amount sufficient
to provide for course for the training of
school teachers in each of the counties OF
/ the State.
Such appropriations as sre made by
| the General Assembly, as aforesaid, and
such money as ID received from the FED
! eral government for school purposes under
the Smith-Hughes Vocational Educatlon
set. or any other ike educational act, shall
be paid by the State treasurer IN accord
aIce with the items on the official State
. ha mn ron
of the Legislature therefor on the second
Tuesday Of January of each year, or as
soon thereafter as possible; but such pay
nentz shall be made only upon orders OF
the said Board of Education, signed by It's
president or It's viee-pre1dent and Its
secretary.
231s, Section IS, which relates to vii
rnington, is as follows: The public schools
of the city Of Wilmington, comprising the
present school districts, may accept at any
time the provisions Of THE act by resolu-
tion adopted BY a majority vote Of it<
Board Of Education and by filing writ
/ ten copy Of such resolution, certified by
the secretary Of the board, with the secre.
tsry VI the State Board Of Education and
by filing duplicate with the trustees oi
the school fund, but shall continue to
conduct and operate its schools according
20 the provisions OF any speclaI OF othel
laws now applicable thereto. Ia order
that Wilmington may receive her apPor.
tionment Of school moneys for schoo
purposes the Board Of Education Of tbs
public schools in Wilmington shaIl prepare
and submit 70 the State Board Of Eduea-
tion an itemized and detailed annualschoo
budget
The State Board of Education is EN-
powered and authorized to change, alter
fix and determine all boundaries Of any
special school district, provided that tht
assent Of the majority of the qualified vo
ters in the territory 20 be added TO OF
taken from such special school district
shall be first obtained in writing. Or th6
State Board of Education shall oause tbs
question Of the change of boundary to b,
submitted to the qualified voters If sucl
s--