E. ! OF THE REVENUE OF THE STATE. refusal to tax within after coming due. pay State cation of SECTION 8. That if any person or persons, firm,.company or' corporation or association of individuals who shall be engaged in, pursue or follow the business or occupation of insuring property against loss by fire shall refuse, fail or neglect to pay to the Insurance Commissioner of Delaware, for the use of the State, the tax imposed by Section 7 of this act within five days after the same shall become due and payable such person or persons or individuals composing such firm, company, corporation or association so refusing, Penalty for failing or neglecting, besides being fiable to pay the tax neglect or imposed by said Section 7, shall be deemed guilty of a mis- pay State demeanor and upon conviction thereof by indictment shall five days forfeit and pay a fine of not less than five hundred dollars. nor more than two thousand dollars, besides costs of prosecution. And if any corporation, liable to the tax imposed Refusal or by the preceding section of [this] act, shall refuse, fail or neglect to neglect for the space of five days after the same shall be due tax a revoand payable to pay to the Insurance Commissioner of Dela- charter. ware the tax imposed by said section of this act, such refusal, failure or neglect shall work a revocation of the charter of such corporation so refusing, failing or neglecting, and the Penalty of president and directors of such corporation so refusing, fail- president ing or neglecting as aforesaid shall be deemed guilty of a tors refusing misdemeanor and upon conviction thereof by indictment, shall forfeit and pay a fine of not less than five hundred dollars nor more than two thousand dollars, besides costs of prosecution, and the individual property of such president and directors shall also be liable for the payment of the tax imposed by Section 7 of this act. And further, in case of any person or persons, company or association of individuals Unlawful to as aforesaid so refusing, failing or neglecting to pay the tax pursue the for which he, she or they are liable under the seventh section insuring afof this act within the time appointed for the payment thereof, pay State it shall be unlawful for him, her or them thereafter to be engaged in, pursue, follow or carry on the business or occupation of insuring property against loss by fire within this State, and upon conviction thereof by indictment shall forfeit and pay a fine of not less than five hundred dollars nor more than two thousand dollars, besides costs of prosecution. Penalty. and direc to pay tax. business of ter refusal to tax. the Court of SECTION 9. The Court of Chancery shall have jurisdic- Powers of tion and power, and upon appplication of the Insurance Chancery in Commissioner of Delaware, on behalf of the State, it shall such cases. be the duty of the Chancellor to restrain by injunction process any breach of the provisions of this act attempted to be OF THE REVENUE OF THE STATE. committed by any person or persons, company or association of individuals by engaging in, pursuing or carrying on the business or occupation of insuring property against loss by fire after a refusal, failure or neglect to make payment to the Insurance Commissioner of Delaware for the use of the State of the tax imposed by Section 7 of this act within the time limited for the payment thereof. And further, in case of any refusal, failure or neglect by any corporation liable to the payment of the tax imposed by Section seven of this act to make payment to the Insurance Commissioner of Delaware of the tax imposed by said Section seven, within the time. Insurance appointed for the payment thereof, the Insurance Commissioner to re- sioner of Delaware shall report the fact to the General Assembly, if in session, or at their next meeting, either regular or adjourned, and also to the Attorney General whose duty it shall be to proceed without delay against the said corporation in the proper tribunal to carry the aforesaid revocation into effect. Commis port such failure or refusal to pay tax to the General Assembly and to the Attorney SECTION 10. That it shall be the duty of the Insurance Commissioner of Delaware to enforce the payment of the tax imposed by the provisions of this act, and for this purpose all the provisions of Chapter twenty-nine of the Revised Code of this State, conferring powers and duties upon the State Treasurer, shall apply to the Insurance Commissioner of Delaware for the purpose of carrying into force and effect sioner in col- the provisions of this act. Powers of Insurance lecting tax. surance casualty to pay a tax of 11⁄2 per centum on SECTION II. That every person or persons, association of individuals or corporation who, not being incorporated by this State, shall be engaged in, pursue or follow the business Foreign in or occupation of an insurance or guarantee or casualty comcompanies, pany, and who shall collect from any citizen or resident of guarantee or this State any premium, interest or assessment upon any companies insurance or guarantee policy or certificate or other instrument of like character issued upon person or property located within this State, shall pay annually for the use of this State a tax of one and one-half per centum upon the total amount of all such collections which have been made within the year, whether upon policies issued during the year or issued previously thereto by any such person, association or corporation, and upon which a tax of one and one-half per centum has not been previously paid to the Insurance Commissioner of Delaware by an agent or agents of such person, association or corporation under Section third of this act; and every premiums, &c. OF THE REVENUE OF THE STATE. ance Com statement of of collec such person, association or corporation shall annually transmit to the Insurance Commissioner of this State a statement, To transmit verified by the oath or affirmation of the president, vicepresident, and secretary or manager, setting forth the total missioner a amount of all such collections made since the thirty-first day the amount of December in the year eighteen hundred and ninety and in tions, &c. each year thereafter. If any person, association or corporation shall neglect or refuse to comply with the requirements of this section, such offending person, association or corporation shall not be granted by the said Insurance Commissioner Penalty for a certificate of authority to transact business within this elector State, and the fact that such person, association or corpora- perform dution is without legal authority to transact business within this section. this State and the reason thereof shall be published by the said Insurance Commissioner in at least three public newspapers of this State. refusal to ties under Commis annual state moneys, &c., re SECTION 12. The Insurance Commissioner of Delaware Insurance shall semi-annually, on the first Tuesday of April and Oc-sioner to tober, or within five days thereafter, plainly state under his make semihand a full and true account of all money by him received ment of or for which he is accountable for fees or taxes to the State taxes, fees, under the provisions of this act; and shall at the same time deposit to the credit of the State Treasurer, in the Farmers' Semi-annual Bank of the county in which he (the Insurance Commis- deposits in sioner resides, the full amount due on such account and send Bank. such account to the State Treasurer with a certificate of Certificate such deposit. ceived. of deposit. Charitable exempt from SECTION 13. That all charitable beneficial orders organ- Chane ized for mutual benefit, other than regularly chartered ficial orders mutual insurance companies, shall be exempt from all and the proevery the provisions of this act. visions of this act. OF THE REVENUE OF THE STATE. Claims for direct tax CHAPTER 24. OF THE REVENUE OF THE STATE. AN ACT to provide for Distributing the Moneys Appropriated to the State of Delaware by the Act of Congress, approved March the Second, A. D. 1891. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: SECTION I. That all persons claiming any part of the levied by act money appropriated to the State of Delaware by the act of of Congress. Congress, entitled "An act to credit and pay to the several States and Territories and the District of Columbia all moneys collected under the direct tax levied by the act of Congress, approved August the fifth, one thousand eight hundred and sixty-one," approved March 2d, A. D. 1891, When filed, shall file his claim with the Governor of this State within six years from the second day of March, A. D. 1891. Governor may appoint amine and pass upon claims. SECTION 2. That the Governor may appoint some suitsuitable per-able person whose duty it shall be to keep a record of all sons to ex claims filed with the Governor as provided in Section 1, of this act, to examine into and pass upon said claims, and to certify to the Governor the claims approved by him, setting forth the amounts and the name or names of the Powers of parties entitled thereto. Such person, so appointed, shall have power to administer oaths and to require such proof as he may deem proper in the case; and shall receive as comCompensa pensation for his services the sum of five per cent. on all moneys actually distributed under and by the provisions of this act, during his term of service. The Governor may remove said officer for cause at any time, and shall have power to appoint his successor. persons so appointed. tion. Governor may re move, etc. Manner of paying. SECTION 3. That the Governor may upon the receipt of such certificate as provided in Section 2 of this act, if he approves of the same, pay to the person named in such certificate, the amount set forth therein. He shall make a report to the General Assembly at its next session, on or the General before the first day of February, of said session, and at each succeeding session for a period of six years, setting forth the Report to Assembly. OF THE REVENUE OF THE STATE. number of claims passed upon, the amount disbursed and to whom paid, the expenses incurred, and the amount of said fund remaining undistributed. draw war. the officer necessary SECTION 4. That the Governor may from time to time Governor to draw warrants upon the Treasurer of the State of Delaware rants to pay for the amount due the officer appointed under this act; and appointed may also draw warrants upon said Treasurer for the neces- and to pay sary expenses incurred in carrying this act into effect, expenses. including suitable books, forms, blanks, stationery, postage, advertising and other necessary expenses, the same to be paid out of any moneys in the State Treasury not otherwise appropriated. Passed at Dover, May 8, 1891. CHAPTER 25. OF THE REVENUE OF THE STATE. AN ACT to Appoint Tax Commissioners. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, as follows: missioners SECTION I. That William M. Canby and Nathaniel Wil- Tax Comliams of New Castle County, and E. H. Bancroft and John appointed. B. Penington of Kent County, and Edward L. Martin and Daniel J. Layton of Sussex County be and they are hereby appointed commissioners whose duty it shall be carefully to Duties. investigate and consider the whole question of taxation and submit a full report of their investigation to the General Report. Assembly at its next session. tion. SECTION 2. That the commissioners herein named shall Compensareceive such compensation for their services as the General' Assembly at its next session shall consider just and proper to be allowed therefor. That in case of a vacancy in the com- Vacancies mission, from whatever cause, the remaining members shall how filled. fill the vacancy. Passed at Dover, May 16, 1891. |