OF THE REVENUES OF THE STATE. CHAPTER 29. OF THE REVENUES OF THE STATE. AN ACT to Amend Chapter 13, Volume 26, Laws of Delaware, Entitled, "An Act to Amend the Laws of this State in Relation to the Taxation of Manufacturers, being Chapter 24, of Volume 14, of the Laws of Delaware, as supplemented by Chapter 364, of Volume 14, and as amended by Chapter 10 and 11, of Volume 15, and as further amended by Chapter 17 of Volume 22 of the said 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 Chapter 13 of Volume 26, Laws of Amend Chap. Delaware, entitled, "An Act to Amend the Laws of this 13, Vol. 26 State in Relation to the Taxation of Manufacturers, being Chapter 24 of Volume 14, of the Laws of Delaware, as supplemented by Chapter 364, of Volume 14, and as amended by Chapter 10 and 11 of Volume 15, and as further amended by Chapter 17 of Volume 22 of the said Laws of Delaware", be and the same is hereby amended by striking out all of Section 1 thereof after the word "follows;" in the twenty-second line thereof, and by inserting in lieu thereof, the following: or finishing by chinery of "Section 1. That every individual, association of per- Production, sons, firm or corporation engaged as owner or owners or manufacture as agent or agents in the production, manufacture or hand or mafinishing by hand or machinery of goods, wares or mer- goods, &c. chandise of any article or material, or any combination or composition of any article or material of every nature and substance whatsoever (except as hereinafter stated), To take out a and desiring to continue in said production, manufacture license annual on June first Amount of license tax OF THE REVENUES OF THE STATE. or finishing, shall annually hereafter on the First day of June take out a license to engage in said production, manufacture or finishing, for which such individual, association of persons, firm or corporation shall pay for the use of the State the sum of Five dollars ($5.00) to the Clerk of the Peace of the County in which such individual, association of persons, firm or corporation is engaged, and desiring to continue engaged in such production, manufacture or finishing; and every such individual, association of persons, firm or corporation, shall, on or before the First day of July annually hereafter, beAll firms, &c. to fore taking out said license, file with the said Clerk of July 1 a state- the Peace a statement in writing, setting for the follow file annually on ment with Clerk of the Peace Amount of aggregate gross receipts To be sworn to or affirmed ing: That the aggregate gross receipts received in connection with or from the business of the said production, manufacture or finishing in this State by said individual, association of persons, firm or corporation, during the year then last past, did not exceed a certain sum therein stated. The said statement shall be verified by the oath or affirmation of the said individual, or one member of such firm or association of persons, or of the President or other presiding officer of such corporation, and the said oath or affirmation may be taken before any person, who, by the laws of this State is duly authorized to administer the same. Every such individual, association of persons, firm or corporation, so as aforesaid engaged, and desiring to continue engaged in said production, manufacture or finishing, shall, on or before the First day of June annually, before taking out the said license, pay to the Clerk of the Peace, for the use of the State, in addition to the above named sum of Five Dollars ($5.00) a Additional tax further sum of one-fiftieth of one per cent. on the sum total of the gross receipts as set forth in the statement of one-fiftieth of gross re ceipts OF THE REVENUES OF THE STATE. herein before required to be filed with the Clerk of the Peace. Extent of place, &c. The license aforesaid shall authorize the production, manufacture or finishing of goods, wares, merchandise license, time, or of any article or material or any combination of any article or material only at one place and for only one year from the First day of June. in business for part of the Amount of In case any individual, association of persons, firm or When engaged corporation, desiring to be engaged as owner or owners, only fractional in such production, manufacture or finishing, he, she or year preceding they not having been engaged in such production, manufacture or finishing during the year immediately next preceding, shall, before commencing such production, manufacture or finishing, shall take out a license for six months then next ensuing, first paying to the said Clerk of the Peace the sum of Five Dollars ($5.00) and at the expiration of the said six months, he, she or they shall license tax obtain another license which shall be valid until the First day of June following, upon his, her or their filing with the Clerk of the Peace a statement in writing verified by oath or affirmation as aforesaid of such individual or one member of such association or firm or of the President or other presiding officer of such corporation, containing the statement above set forth, but limited to the period of six months then next past; such individual, association of persons, firm or corporation paying to the Clerk of the Peace for the use of the State, the same taxes as aforesaid rated in proportion to the time during which said last mentioned license shall be valid. The license aforesaid shall authorize the production, manufacture or finishing of goods, wares, merchandise or of any article or material or of any combination of any article or material, only at one place, and for only one year, from the Extent of fracFirst day of June. tional license as to time, place, &c. Not liable to further taxa OF THE REVENUES OF THE STATE. No individual, association of persons, firm or corporation having paid the said tax imposed upon them, under this act, shall be liable to the payment of the tax or taxes tion under this imposed upon individuals, association of persons, firms or corporations engaged in, or desiring to engage in the business and occupation of purchasing and selling goods, wares, merchandise, produce and property. act during the year Any individual, association of persons, firm or corporation engaged in the business of mixing, blending, refining, compounding, dyeing, bleaching, glazing, electroplating or finishing any goods, wares or merchandise manufactur either as owner or as agent, shall be considered a manufacturer under the provisions of this Act. Definition of a er," under this act Exemptions This section shall not apply to the production of the under this act usual farm products for home consumption or market purposes, nor to the distilling, brewing, manufacture or production of alcoholic liquors of any kind whatsoever, nor to the production or manufacture of steam, gas or electricity for heat, light or power. This section shall be held to include persons, association of persons, firms or corporations engaged as owners or agents, in the following occupations and kinds of business:" Approved April 1, A. D. 1913. OF THE REVENUES OF THE STATE. CHAPTER 30. OF THE REVENUES OF THE STATE. AN ACT in relation to State Licenses. Be it enacted by the Senate and House of Representatires of the State of Delaware in General Assembly met: All licenses, ex bile and liquor Section 1. That all State Licenses with the exception of liquor and automobile licenses hereafter issued in this cept automoState shall expire on the first day of June of the year in licenses to exwhich they are issued. pire June 1st Fractional Section 2. That all licenses*, obtaining a license for the fractional part or portion of a year shall pay there-licenses for the pro rata proportion of the whole year's license or tax, the minimum license or tax to be paid for the fractional part of the year for any license shall be Five Dollars. Minimum tax $5 Six months li known as frac Section 3. That all merchants, manufacturers, six months licenses shall hereafter be known as merchants censes to be fractional and manufacturers fractional licenses and tional licenses shall expire on the first day of June each year the same as other license** with the exception of liquor license** as mentioned in the first section of this Act and that all merchants fractional branch licenses and merchants yearly branch licenses hereafter issued in this State shall expire on the first day of June of the next succeeding year. Section 4. That all Acts or parts of Acts inconsistent herewith be and the same are hereby repealed. Approved April 1, A. D. 1913. * licensees ** licenses All fractional licenses to expire June 1 |