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OF THE REVENUES OF THE STATE.

remained in full force and effect, and all real and personal property, rights and credits which were or shall be of said corporation at the time its charter became or shall become inoperative or void and which were not or shall not be disposed of prior to the time of such reinstatement are and shall be vested in such corporation after such reinstatement as fully and amply as they were or shall be held by said corporation at and before the time its charter became or shall become inoperative or void, and said corporation after such reinstatement shall be as exclusively liable for all contracts, acts, matters.co and things made, done or performed in its name and on liable when its behalf by its officers and agents prior to such rein-all past acts statement as if its charter had at all times remained in full force and effect.

Corporation

reinstated for

And contracts

Approved March 26, A. D. 1913.

OF THE REVENUES OF THE STATE.

CHAPTER 23.

OF THE REVENUES OF THE STATE.

AN ACT providing for the Licensing of Individuals, Associations of

Persons, Firms or Corporations having their principal place of business without this State but maintaining within this State branch stores, warehouses, or distributing depots for the sale of products, goods, wares and merchandise; and fixing a rate of taxation therefor.

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

Braneh stores

principal place of business without

To take out a license

Section 1. From and after the passage and approval of this Act every individual, association of persons, firm

or corporation having its principal place of business in this state, without this State, but maintaining within this State

branch stores, warehouses, or distributing depots, for the sale of products, goods, wares, and merchandise, or any property of any description, either by the wholesale or retail, shall, annually, on or before the first of June, take out a license to engage in, prosecute, follow and carry on the said business and occupation of maintaining such branch stores, warehouses, or distributing

depots, as aforesaid, for which he, she, it, or they, shall Tax of $10.00 pay, for the use of the State, the sum of Ten Dollars

($10.00) to the Clerk of the Peace of each County in which such individual, association of persons, firm or corporation maintains any such branch store or stores, warehouse or warehouses, or distributing depot or de

pots, and the personal representative or agent within the Peace, one this State of any such individual, association of persons,

t statement firm or corporation shall, on or before the said first of cost value of June annually before taking out said license, file with

Agent to file with Clerk of the Peace on

of aggregate

all goods

OF THE REVENUES OF THE STATE.

Statement to

affirmed

the said Clerk of the Peace a true statement of the aggregate cost value of all the goods, wares, merchandise, produce, or other property which such personal representative or agent, as aforesaid, shall have received for sale in said business and occupation during the year immediately preceding the date of taking out said license. The said statement shall be verified by the oath or affirmation of such personal representative or agent, or if such personal representative or agent be a corporation, be sworn to or by the President thereof, the 'said oath or affirmation to be taken before any person who, by the laws of this State, is duly authorized to administer the same, that such aggregate cost value does not exceed the sum named, and every such individual, association of persons, firm or corporation, the aggregate of the cost value of whose goods, wares, merchandise, produce or other property received for sale as aforesaid, shall exceed the sum of Five Thousand Dollars, shall pay to the said Clerk of the Peace for the use of the State in addition to the above named sum of Ten Dollars ($10.00) the sum of ten cents (104) for Amount of tax each One Hundred Dollars ($100) of said aggregate cost value in excess of the aforesaid sum of Five Thousand Dollars ($5,000).

Section 2. The license shall authorize the person therein named to engage in the business and occupation license granted, aforesaid only at one place and only for one year from the first of June. In case any individual, association of persons, firm or corporation desires to engage in, follow and carry on the said business and occupation, he, she, it, or they not having been engaged in said business and occupation during the year immediately preceding, he, she, it, or they shall, before commencing said business, and occupation, take out a license which shall be valid business the until the first day of June thence next ensuing, first pay-diately preceding to the said Clerk of the Peace for the use of the State the sum of Ten Dollars ($10.00) and at the expiration

Extent of

time and place

When not in

year im nie

OF THE REVENUES OF THE STATE.

To obtain a new license on

same

of said license, the holder thereof shall obtain another To obtain a license upon fulfilling the conditions following, that is to expiration of" say; such individual, association of persons, firm or cor

poration, shall on or before the day of the expiration of the first mentioned license file with the said Clerk of the Peace a true statement, verified as aforesaid, of the aggregate cost value of all the produce, merchandise, goods. wares and property which shall have been received for sale in said business and occupation during the period covered by said first mentioned license, and shall pay the said Clerk of the Peace for the use of the State the sum of Ten Dollars ($10.00) and shall also pay the said Clerk of the Peace for the use of the State in addition to the said sum of Ten Dollars ($10.00) a sum at the rate of ten cents (104) for each One Hundred · Dollars ($100.00) of the aggregate cost value last aforesaid, in excess of the sum of Five Thousand Dollars ($5,000). The license shall authorize the person therein named to engage in the business and occupation aforesaid only at one place and only for one year from the first day of June. If any individual, association of persons, firm or corporation shall be engaged in, prosecute, follow or carry on, within the limits of this State, the said business and occupation without obtaining at the times above

mentioned, a proper license therefor, and without paying ake the tax aforesaid, he, she, it, or they, and the individuals

composing such firm or association of persons, and each of them, and the President and Directors, and each of them, of such corporation and the personal representative or agent of any such individual, association of persons, firm or corporation, or any person who shall be for the time being in charge of any such branch store, warehouse or distributing depot, or if such personal representative, agent, or person in charge of such branch store, warehouse or distributing depot shall be a corporation, any officer or director of such corporation, for every such offense shall be deemed guilty of a misde

Failure to take out a license

OF THE REVENUES OF THE STATE.

meanor, and upon conviction thereof, besides being liable for the payment of the tax, shall be fined not exceed- Penalty ing Five Hundred Dollars ($500).

Section 3. That all acts or parts of acts inconsistent with this Act be and the same are hereby repealed.

Approved March 11, A. D. 1913.

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