網頁圖片
PDF
ePub 版

OF THE REVENUES OF THE STATE.

the total amount of premiums received by it for insurance upon the lives of persons resident within this State, during the same time."

2nd. By striking out everything after the word "tax" in the twenty-third line of Section 4 as published in said Chapter 15, Volume 22, down to and including the word

“preceding” in the twenty-ninth line thereof, being the Two percent- end of that sentence, and inserting in lieu thereof the

following words: “of two percentum upon the gross amount of the premium so returned or ascertained.”

um on gross amount of premiums

3d. By striking out the period at the end of Section 4 as published in said Chapter 15, Volume 22, and as amended by Chapter 259, Volume 22, Laws of Delaware,

and inserting in lieu thereof a semi-colon (;), and then Not to exempt adding thereto the following words: “provided further, ance company that nothing herein contained shall be so construed as Delaware from to exempt any life insurance company incorporated un

der the laws of Delaware, from the payment of any part of the tax hereinbefore specifically provided for such

payment of tax

companies.

Approved March 31, A. D. 1913.

OF THE REVENUES OF THE STATE.

CHAPTER 20.

OF THE REVENUES OF THE STATE.

AN ACT to Amend Chapter 259, Volume 22, Laws of Delaware, en

titled "An Act to Amend an Act Entitled an Act to Raise Revenue for the State by Taxing Certain Corporations" being Chapter 15, Volume 22, Laws of Delaware.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Section 1, Chapter 259, Volume 22, Laws of Delaware, be and the same is hereby amended, as follows: In line nine strike out all after the word “As- Amend Chap. sociations” to and including the word “State” in line 259, Vol. 22 twelve, and insert in lieu thereof the following after the word “Associations” in line nine; "or to any manufacturing or mining or mercantile corporations whose capital stock actually paid in is invested in a business carried on within this State".

Approved March 20, A. D. 1913.

OF THE REVENUES OF THE STATE.

CHAPTER 21.

OF THE REVENUES OF THE STATE.

AN ACT entitled, “An Act to amend Sections 5 and 10 of Chapter

15, Volume 22, Laws of Delaware, entitled, 'An Act to raise revenue for the State by taxing certain Corporations' ".

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, (two-thirds of each branch thereof concurring therein):

Section 1. That Section 5 of Chapter 15, Volume 22, Laws of Delaware, be and the same is hereby amended to read as follows:

Treasurer to

“Section 5. That the Secretary of State shall certify Secretary of State to certify and report to the State Treasurer, on or before the third urer annual Tuesday of March in each year, a statement of the basis

of the annual license fee or franchise tax determined from the annual report filed by each corporation as hereinbefore required, and the amount of tax due thereon

respectively, at the rate fixed by this Act; such tax shall Duty of State

thereafter become due and payable and it shall be the receive tax

duty of the State Treasurer to immediately notify all corporations of the amount of such license fee, or franchise tax due and payable by them and to receive the

same; if the tax of any corporation or company remains unpaid unpaid on the first day of July after the same becomes

due the same shall thenceforth bear interest at the rate

of one per centum for each month until paid; the SecrePower of Secre- tary of State shall have power to inquire into the truth tary of State

or falsity of every report required to be filed by this Act truth of reports as may be necessary to carry out the provisions hereof;

Interest on tax

to inquire into

OF THE REVENUES OF THE STATE.

and may require the production of the books of any such corporation, and may swear or affirm and examine witnesses in relation thereto".

Section 2. That Section 10 of Chapter 15, Volume 22, Laws of Delaware, be and the same is hereby amended to read as follows:

Charter void

“Section 10. If any corporation hereafter created shall for two consecutive years neglect or refuse to pay the State any tax or taxes which has or have been or shall be assessed against it, or which it is required to pay, under any law of this State and made payable into the State Treasury, the charter of such corporation shall be void, and all powers conferred by law upon such cor-after failure to poration are hereby declared inoperative and void, un-two years less thé Governor shall for good cause shown to him, give further time for the payment of such tax or taxes, in which case a certificate thereof shall be filed by the Governor in the office of the State Treasurer, stating the reasons therefor."

Section 3. All Acts or parts of Acts inconsistent with the provisions of this Act be and the same are hereby repealed.

Approved March 19, A. D. 1913.

OF THE REVENUES OF THE STATE.

CHAPTER 22.

OF THE REVENUES OF THE STATE.

AN ACT to amend an Act entitled "An Act to Raise Revenue for the

State by Taxing Certain Corporations”, being Chapter 166, Vol. ume 21, Laws of Delaware as amended and published as Chapter 15, Volume 22, Laws of Delaware.

Be it enacted by the Senate and House of Representatimes of the State of Delaware in General Assembly met, (with the concurrence of two-thirds of all the members elected to each House of the General Assembly):

Section 1. That Section 16 of an act entitled "An Act to raise revenue for the State by taxing certain corporations” being Chapter 166, Volume 21, Laws of Delaware, as amended and published as Chapter 15, Volume 22, Laws of Delaware, be and the same is hereby amended by adding at the end of the thirteenth line of said section the following:

Corporation

In all cases in which the Charter of any corporation created since created since the tenth day of March, A. D. 1899 or herevoided by proc-after created, has or shall become inoperative or void by

proclamation of the Governor or by operation of Law for non-payment of taxes and such corporation has been or shall be reinstated and entitled to all its franchises and privileges such reinstatement heretofore or hereaf

ter made shall validate all contracts, acts, matters and Validation of things made, done and performed within the scope of its contracts and charter by such corporation, its officers and agents durdificers when ing the time when such charter was or shall be inopera

tive or void with the same force and effect and to all intents and purposes as if said charter had at all times

reinstated

« 上一頁繼續 »