Milford chronicle., 1921-09-23
new STATE FILING FEE
NOT DUE UNTIL MARCH
The PEOPLE HAVE CONFUSED The AP-
POINTING OF THE COMMISSIONER
WITH The COLLECTION.
THE COMMISSIONERS TERM
STARTS NOV. l, BUT FEE IS NOT COL
LECTED UNTIL NEXT YEAR. WHEN
INCOME TAX BLANK IS FILED.

Since the matter of appointing a Tax
I Commissioner for Delaware has been
I mentioned in the papers, his various
duties have been discussed. One point
which some do not understand is the
collection of the $500 filing fee which
the last legislature put through.
Some are under the impression the
tax or lee is collected this fall. They
have confused the appointing of the
commissioner with the collection. The
commissioner is appointed prior to
November 1st.
For the information of The Chron-
icle readers we print below sections
Of the law which we Ghink cover the
points relative to the commissioner
and the filing fee.
Article Three, Section II.
Estate SCHOOL TAX COMMITS
SIONER:-The office of State School
Tax Commissioner is hereby created.
The State School Tax Commissioner
shall be appointed by the Governor by
and with the advice and consent of
the Senate for term of four years
beginning November l, 1921, and until
his successor shall have been duly
appointed and qualified at a salary of
four thousand dollars per annum. to
De PAID IN equal monthly installments.
ANY incumbent of such Office may be
reappolnted to succeed himself. Va
canc1es in the Office Of the Tax Com
missioner shall be filed by the Cover
nor for the uneXpired term. He shall
give such bond as may be REQUIRED
ri Of
cost OF which bond shall be defrayed |
out OF the appropriation for mainte- /
nance of the Tax Department. ANY
Tax Commissioner may, after notice T
and an opportunity OF being heard, be /
removed from office by the Governor
for inefficiency, neglect of duty or
misconduct in office, and Tax Com
missioner may be removed for other
causes by the Senate on the recon-
mendation of the Governor"
Article Three, Section Is.
FILLING RETURNS: - Returns
shall be in such form as the Tax De-
)artment shall prescribe, from time
% time and shall be filed with the
Tax Department at its main Office or
1t any branch Office which it may es-
ablish, on or before the fifteenth day
II March, in each year, for the preced-
ng year. In case of continued sick
less. absence or other disability. or
in its judgment good cause
Xists, the Tax Department may allow
urther time for filing returns; fail
re to receive or secure the blank
orms for said returns shall not re- !
eVe any taxable from the obligation
f making the return"
Article Three, Section 10. +
Upon filing the annual return pro-
ided for under Articles 1, 2 and 3 of
lis Act, the taxable shall pay to the I
AK Department a filing fee of Three
ollars. The Tax Department shall
OF receive and file a return until said i
ling fee is paid, and the offer to file l.
lch return without paying such fee
lall not be construed to be a c0mpli- h
ace with the requirement To file 1
9turn and shall not relieve the tax
DE from the penalties provided for S
ilure to file such return" b
1t will be noted from above that the N
term starts November
It but that the filing fee of $500 is n
1t collected until March Is, 1922. 1t "
collected when Income Tax blank II
filed, but your income tax for the
ar 1921 will not be due until June O
% as in previous years. y
The governor is expected to an ~
'unce the new commissioner early u
Xt month. t /,