Laws of the State of Delaware - Volume 32 - Page 1 |
Previous | 1 of 884 | Next |
|
small (250x250 max)
medium (500x500 max)
large ( > 500x500)
Full Resolution
All (PDF)
|
This page
All
Subset |
LAWS
OF THE
STATE OF DELAWARE
PASSED AT THE
NINETY- EIGHTH SESSION
OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 4th, A. D. 1921
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDREDTH AND FORTY- FIFTH
VOLUME XXXII
THE STAR PUBIAFIING CO.,
WILMINGTON, DEL.
1921
Object Description
| Rating | |
| Title | Laws of the State of Delaware - Volume 32 |
| Date Original | 1921 |
| Description | Laws of the State of Delaware, Passed at the Ninety-Eighth Session of the General Assembly, Commenced and Held at Dover on Tuesday, January 4th, A. D. 1921. Volume XXXII. 1921. |
| Creator | Delaware |
| Creator2 | Delaware General Assembly |
| Contributors | Star Publishing Company |
| Publisher | Department of State |
| Type | Text |
| Format | |
| Full Text | LAWS OF THE STATE OF DELAWARE PASSED AT THE NINETY-EIGHTH SESSION OF THE GENERAL ASSEMBLY COMMENCED AND HELD AT DOVER On Tuesday, January 4th, A. D. 1921 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES THE ONE HUNDREDTH AND FORTY-FIFTH VOLUME XXXII THE STAR PUBIAFIING CO., WILMINGTON, DEL. 1921 LAWS OF DELAWARE TITLE ONE Construction of Statutes CHAPTER 1 AMENDMENT TO CONSTITUTION AN ACT agreeing to the prOposed amendment of Section 17, of Article 4, of the Constitution of the State of Delaware, permitting the Chief Justice or any Judge of the Superior Court of the State of Delaware, to grant restraining or-ders and preliminary Injunctions pursuant to the rules of the Court of. Chan-cery, during the absence from the State or temporary disability of the Chan-cellor. WHEREAS, an Amendment to the Constitution of the State of Delaware was proposed in the Senate in the Ninety-seventh session of the General Assembly as follows : "An Act to Amend Section 17 of Article 4 of the Constitu-tion of the State of Delaware, permitting the Chief Justice or any Judge of the Superior Court of the State of Delaware, to grant restraining orders and preliminary injunctions pursuant to the Rules of the Court of Chancery, during the absence from the State or temporary disability of the Chancellor. "Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House concurring therein) "Section 1. That Section 17 of Article 4, of the Constitu-tion of the State of Delaware be, and the same is hereby amend- 3 4 LAWS OF DELAWARE AMENDMENT TO CONSTITUTION ed, by striking out said section and inserting in lieu thereof a new Section, to be known as Section 17, as follows : "Section 17. The Chief Justice or any Judge of the Superior Court of the State of Delaware shall have power, in the absence of the Chancellor from the County where any suit in equity may be instituted, or during the temporary disability of the Chancellor, to grant restraining orders, and the Chief Justice or any Judge of the Superior Court of the State of Delaware shall have power, during the absence of the Chancellor from the State or his temporary disability, to grant preliminary in-junctions, pursuant to the rules, of the Court of Chancery; pro-vided that nothing herein contained shall be construed to con-fer general jurisdiction Over the case." AND WHEREAS, the said proposed amendment was agreed to by two-thirds of all the members elected to each House in the said ninety-seventh session of the General Assembly; and WHEREAS, the said proposed amendment was published by the Secretary of State three months before the then next general election, to-wit, the general election of 1920, in three newspapers in each County in the State of Delaware. Now, therefore, Be it enacted by the Senate and House of Representatives of the State, of Delaware in General Assembly met (two-thirds of all the members elected to each House of the General Assem-bly agreeing thereto) Section 1. That the said proposed amendment be and it is hereby agreed to 0,nd adopted arid that the same shall forthwith become and be a part of the Constitution. Approved March 31, A. D. 1921. LAWS OF DELAWARE - 5 CHAPTER 2 AMENDMENT TO CONSTITUTION AN ACT proposing an Amendment to Section 5 of Article 8 of the Constitution of the State of Delaware, In relation to Capitation Tax. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House agreeing thereto): Section 1. That Section 5 of Article 8 of the Constitution of the State of Delaware be amended by striking out all of said Section 5 of Article 8, and inserting 4n lieu thereof the following : Section 5. The General Assembly shall provide for levy-ing and collecting a capitation tax from every citizen of the State of the age of Twenty-one years or upwards ; but such tax to be collected in any County shall be uniform throughout that County, and such capitation tax shall be used exclusively in the County in 'Which it is collected. Approved April 2, A. D. 1921. 6 LAWS OF DELAWARE CHAPTER 3 AMENDMENT TO CONSTITUTION AN ACT proposing an Amendment to Article 15 of the Constitution of the State of Delaware, and providing that no citizen of the State of Delaware shall be dis-qualified to hold and enjoy any office, or public trust, under the laws of this State, by reason of sex. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Asembly met (two-thirds of all the members elected to each House concurring therein) Section 1. That Article 15 of the Constitution of the State of Delaware be and the same-is hereby amended by adding imme-diately after Section 9 thereof the following new Section to be known as Section 10: Section 10. No citizen of the State of Delaware shall be disqualified to hold and enjoy any office, or public trust, under the laws of this State, by reason of sex. Approved April 4, A. D. 1921. TITLE TWO JurisdiCtion and Property of the State CHAPTER 4 BOUNDARY LINE BETWEEN PENNSYLVANIA AND DELAWARE AN ACT providing for the acceptance, approval and confirmation of the report of the Commission appointed in pursuance of the Act of the General Assembly of the State of Delaware, approved the twenty-fifth day of April, A. D. 1889, authoriz-ing the examination, survey and re-establishment of the circle of New Castle, as the boundary line between Pen nsylvan la and Delaware. WHEREAS, by authority of an Act of the General Assembly of the State of Delaware, approved the twenty-fifth day of April, A. D. 1889, the Governor was authorized to appoint three persons as Commissioners to represent the State of Delaware, and, acting in conjunction with a like number of persons ap-pointed as Commissioners to represent the Commonwealth of Pennsylvania, were as a Commission representing the two States, authorized to re-survey and re-establish the boundary line that separates the Commonwealth of Pennsylvania from the State of Delaware, and to mark or indicate the location of such boun-dary line by the erection of enduring monuments ; and WHEREAS, the Commission, constituted as aforesaid, were authorized and required to make a detailed report of their field work, with descriptions of monuments which might be erected, to indicate the location of the line referred to, which report, together with all correspondence relating thereto, was required to be filed with the Secretary of State of the State of Delaware; and WHEREAS, such report, together with maps, details of field work and descriptions of monuments erected, was filed in the 7 8 LAWS OF DELAWARE BOUNDARY LINE BETWEEN PENNSYLVANIA AND DELAWARE office of the Secretary of State on the first day of June, A. D. 1898, and a duplicate thereof filed with the Secretary of Internal Affairs for the Commonwealth of Pennsylvania, which report was signed by the Cominissioners on the part of the Common-wealth of Pennsylvania, and by the Commissioners on the part of the State of Delaware, and which report indicates that the line of the circle of New Castle was surveyed and re-established in substantially the same location as it had, and that enduring monuments were erected to indicate the location of the line of the circle, all in conformity with the provisions of the Act of the General Assembly of the State of Delaware authorizing the for-mation of the Commission aforesaid. Therefore, Be it enacted by the Senate and House of Representatives of the State of Delaware, in General.Assembly met: Section 1. That the report of the Commissioners appointed under the provisions of the Act of the General Assembly of the State of Delaware, approved the twenty-fifth day of April, A. D. 1889, to examine, survey and re-establish the line of the circle of New Castle, as the boundary between Pennsylvania and Dela-ware, be and the same is hereby accepted, .approved and con-firmed, and that the line established by and under the authority of said Commissioners, which is now marked by the erection of monuments to show its location, be and the same is hereby ac-cepted, approved and confirmed as the proper and acceptable line to indicate the limits of the respective states of Pennsylvania and Delaware, with reference to each other. Approved March 28, A. D. 1921. LAWS OF DELAWARE 9 CHAPTER 5 INDIAN RIVER INLET AN ACT creating a Commission and appropriating Ten Thousand Dollars to open an Inlet from the Ocean to Indian River and Rehoboth Bay. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That a Commission is hereby appointed consist-ing of Harry E. Clendaniel and Harry Prettyman of Sussex County, Delaware, and Charles Hopkins of Kent County, Dela-ware, and Jefferson A.. Staats of New Castle County, Delaware, to be known as the Commission for opening Indian River Inlet. Section 2. That the said Commission shall as soon as may be after the passage of this Act make necessary contracts and employ the necessary means and the assistance, in their discre-tion, of a competent engineer for the opening of an. Inlet from the Ocean to Indian River and Rehoboth Bay at some point to be chosen by the said Commission north of the present Inlet and South of the United States Life Saving Station No. 142, pro-vided that the whole amount expended shall not exceed the sum of Ten Thousand Dollars. Section 3. That the said Commission shall organize by electing a Chairman and Vice-Chaiiman and Secretary, and all actions of the Commission shall be by majority vote. Section 4. That the sum of Ten Thousand Dollars is hereby appropriated out of the Treasury of the State of Delaware to pay the expenses of the said Commission and the said work which shall be paid by the State Treasurer upon warrants signed by the Chairman and Secretary or Vice-Chairman and Secretary of said Commission ; provided that any moneys unexpended by said Commission shall revert to the General Fund. Approved March 31, A. D. 1921. 10 LAWS . OF DELAWARE CHAPTER 6 REHOBOTH BEACH JETTIES AN ACT creating a Commission and appropriating Thirty-five Thousand Dollars to erect Groins or Jetties at Rehoboth Beach. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That within ten days after this Act goes into effect, the Speaker Pro Tempore of the Senate shall appoint two members of the Senate, and the Speaker of the House of Representatives shall appoint two members of the House, and the Governor shall appoint from among the citizens of this State a citizen of this State, and the persons so appointed shall be and constitute a commission for the purpose of carrying out the pro-visions of this Act. Section 2. That the said Commission, as soon as may be after the appointment as aforesaid, shall erect such groins or jetties at Rehoboth Beach as will in the judgment of said Com-mission 'prevent a further erosion of the shore at said Beach. That for this purpose the said Commission shall have authority to employ all necessary labor, skilled and unskilled, purchase such materials, enter into such contracts, as May be necessary to do the said work; provided, that the whole amount expended shall not exceed the sum of Thirty-five Thousand Dollars. Section 3. That immediately after the appointment as aforesaid, the said Commission shall organize by electing a Chair-man, a Vice-Chairman and a Secretary. Section 4. That all actions of the Commission shall be by a majority vote, and no bill shall be paid by the State Treasurer unless it bear the approval of the Chairman and Secretary, or the Vice-Chairman and Secretary. LAWS OF DELAWARE 11 REHOBOTH BEACH JETTIES Section 5. That the sum of Thirty-five Thousand Dollars is hereby appropriated out of the Treasury of the State of Dela-were for the purpose of carrying into effect the objects of this Act. The said moneys shall be paid out by the State Treasurer upon warrants drawn pursuant to Section 4 of this Act. Approved April 7, A. D. 1921. TITLE THREE State Revenue and Supplies CHAPTER 7 STATE REVENUE PEDDLERS AN ACT to amend Chapter 216, Section 178, of the Revised Code of the State of Delaware, exempting honorably discharged soldiers and sailors from peddler's License. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 215, Section 178, of the Revised Code of the State of Delaware, be and the same is hereby amend-ed by repealing all of said Section 178 and by inserting in lieu thereof a new Section as follows : 215. Sec. 178. Soldiers and Sailors Exempt from Ped-dlers and Auctioneers License; Honorable Discharge in Lieu Thereof: The provisions of law relating to peddlers and auction-eers licenses shall not apply to honorably discharged soldiers and sailors of the Civil War and Spanish-American War, and disabled soldiers and sailors who have served in the military and naval forces of the United States, who shall be honorably discharged from said service, residents of the State of Delaware, and the same shall not be required to have a peddler's or auc-tioneer's license in order to engage in the business of a peddler 12 LAWS OF DELAWARE 13 PEDDLERS' or auctioneer anywhere within the State of Delaware, provided, however, that such honorably discharged soldier or sailor when engaging in such occupations shall at all times carry a certi-ficate of his discharge in lieu of a license, for the inspection of any police officer, City Consta-ble or peace officer within this State. Approved March 28, A. D. 1921. 14 LAWS OF DELAWARE CHAPTER 8 STATE REVENUE MOTOR VEHICLES AN ACT to amend Chapter 6 of the Revised Code of the State of Delaware, in rela-tion to the Identification of motor vehicles. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That 254 Section 217 of Chapter 6 of the Re-vised Code of the State of Delaware be and the same is hereby amended by adding thereto the following new section to be styled "254-K Section 217-K." 254-K Section 217-K. No certificate of the registration of any motor vehicle or registration tags therefor, whether original issues or duplicates, .shall hereafter be issued or furnished by the Secretary of State unless the applicant therefor shall at the same time make application for and be granted an official certi-ficate of title of such motor vehicle, or shall present satisfactory evidence that such a certificate has been previously issued to the applicant covering such motor vehicle. Said application shall be upon a blank form to be furnished by the Secretary of State, and shall contain a full description of the motor vehicle, together with a statement of the applicant's title and of any liens or encumbrances upon said motor, vehicle. The secretary of state shall use reasonable diligence in ascertaining whether or not the facts stated in said application for a certificate of title are true, and if satisfied that the applicant is the lawful owner of such motor vehicle or otherwise entitled to have the same registered in his name, shall thereupon issue an appro-priate certificate over his signature and sealed with the seal of his office, procured and used for such purpose. Said certificate shall contain such description and other evidences of identifica-tion of said motor vehicle as the Secretary a State may deem LAWS OF DELAWARE 15 MOTOR VEHICLES reasonably necessary and proper, together. with a statement of any liens or encumbrances which the application may show to be thereon. The charge for each original certificate so issued shall be one dollar ($1.00),,which charge shall be in addition to the charge for the registration of such motor vehicle. Said certificate shall be good for the life of the car, so long as the same is owned or held by the original holder of such certificate, and shall not have to be renewed annually. In the case of motor vehicles now owned and already registered in this State during the year 1921, an application for a certificate of title, accom-panied by such evidences of ownership and liens as the Secre-tary of State may require, shall be made within ninety (90) days after this Act becomes effective. Immediately upon the pas-sage of this Act, it shall be the duty of the Secretary of State to cause to be printed copies of this section and to mail to every person to whom he has issued a certificate of registration for the year 1921 one of such printed copies accompanied by a spe-cific notice that the title of such motor vehicle must be registered as herein provided. After the expiration of said ninety days, it shall be unlawful and a misdemeanor, punishable by a fine of not less than five dollars ($5.00) nor more than one thousand dollars ($1,000.00), for any person to operate in this State a motor vehicle under a Delaware registration number unless such certificate of title shall have been isgued as herein provided. In the event of the sale or 'transfer of the ownership of a motor vehicle for which an original certificate of title has been issued as aforesaid, the original holder of such certificate shall endorse on the back of the same am assignment thereof, with warranty of title in form printed thereon, with a statement of all liens or encumbrances on said motor vehicle, and deliver the same to the purchaser or transferee at the time of the delivery to him of such motor vehicle. The purchaser or transferee shall then pre-sent such certificate, assigned as aforesaid, to the Secretary of State, at the time of making application for the registration of such motor vehicle, whereupon a new certificate of title shall be issued to the assignee, the charge therefor being one dollar ($1.00). Said original certificates, when so assigned and returned to the Secretary of State, together with subsequent assignments of reissues of certificates, shall be retained by the Secretary of 111 16 LAWS OF DELAWARE MOTOR VEHICLES State and appropriately indexed, so that at all times it will be possible for him expeditiously to trace title to the motor vehicle designated therein. Beginning with the expiration of ninety days from the date upon which this Act becomes effective, and thereafter, it shall be unlawful and a misdemeanor, punishable by a fine of not less than five ($5.00) nor more than one thou-sand dollars ($1,000.00), or by imprisonment for not more than ten (10) years, or both, for any one to sell or to purchase within the limits of this State any motor vehicle, unless at the time of the delivery thereof there shall pass between the parties such certificate of title with an assignment thereof in the form pre-scribed by the Secretary of State. Any person who shall know-ingly make any false statement, either in his application for the ownership certificate herein ,provided for or in any assign-ment thereof, or who, with intent to procure or pass title to a motor vehicle which he knows or has reason to believe has been stolen, shall receive or transfer possession of the same from or to another, or who shall operate or be an occupant of any motor vehicle which he knows or has reason to believe has been stolen, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than five hundred dollars ($500.00) or more than five thousand dollars ($5,000.00), or by imprisonment for not less than sixty (60) days or more than five (5) years, or by both fine and imprisonment, in the discretion of the court. This provision shall not be regarded as exclusive of other penalties prescribed by existing or any future law for the larceny or unauthorized use of a motor ve-hicle. In the case of manufacturers-and dealers in motor ve-hicles, motorcycles, side-cars or trailers, all of which are intended to be covered by this and all other provisions of this section, a separate certificate of title, either of such dealers immediate vendor, or of the dealer himself, shall be required in the case of each motor vehicle in his possession, and the Secretary of State shall determine the form in which applications for such certificates of title and assignments thereof shall be made, in case forms differing from those used in case of individuals are in his judgment reasonably required; provided, however, that no such certificates shall be required in the case of new Motor a LAWS OF DELAWARE 17 MOTOR VEHICLES vehicles sold by manufacturers to dealers as the term "dealers" is defined in 238 Sec. 201 of this Act. The receipts of the Secretary of State under the provisions of this section Shall be set aside and retained by him in a sep-arate- fund, and used : First, to meet the additional expenses of his office necessitated_by the registration and recording herein required; the balance of such fund to be used by him in the em-ployment of additional assistants, and measures to prevent, so far as reasonably possible, the theft of automobiles and disposi-tion of stolen automobiles in this State, and for no other purpose. If, at the end of any year, there is a balance in said fund said balance shall be carried into the next year for the uses aforesaid, and shall not revert to the State Treasury. In the case of a lost certificate, the loss of which is accounted for to the satisfaction of the Secretary of State, a duplicate may be issued ; the charge therefor to be fifty (50) cents. - Any person who shall alter or forge any certificate of title issued by the Secretary of State pursuant to the provisions of this section, or any assignment thereof, or who shall hold or use any such certificate or assignment knowing the same to have been altered or forged, shall be deemed guilty of a felony, and, upon conviction thereof shall be required to pay a fine of not less than one thousand dollars ($1,000.00) nor more than five thousand dollars ($5,000.00), or in default of the payment thereof be imprisoned for a period of not less than one (1) year, nor more than ten (10) years, or be both fined and imprisoned, in the discretion of the Court. Any person who removes, defaces, alters, changes, destroys or obliterates, in any manner or way, or who causes to be re-moved, defaced, altered, changed, destroyed or obliterated, in any manner or way, any trade mark, distinguishing or identi-fication mark, serial number or mark on or from any motor vehicle, as defined in this Act, or who shall sell any such motor vehicle, knowing the same to be in such condition, shall be deemed guilty of a misdeineanor, and upon conviction thereof, shall be 18 LAWS OF DELAWARE MOTOR VEHICLES subject to a fine of not exceeding one thousand dollars ($1,000.00), or by imprisonment for any term not exceeding seven (7) years, or both, in the discretion of the court. Any person having in his possession or custody (as owner or otherwise) at the time of the enactment of this section, a motor vehicle on which or from which any trade mark, distin-guishing number or identification number, serial number, or mark has been, or is, covered, removed, defaced, destroyed or obliterated, or altered or changed in any way, shall within sixty (60) days from the passage of this Act, file with the Secretary of State a verified statement showing the source of his title, the proper trade marks, identification or distinguishing number, serial number or mark, if known ; and, if known, the manner of and reason for such mutilation, change, alteration, conceal-ment or defacement, the length of time such vehicle has been held and the price paid therefor; and no prosecution shall be had under this paragraph when such statement has been properly filed and the new mark or number provided for in this Section properly substituted ; otherwise the penalty prescribed in this section to be imposed. Any person who shall, after the enactment of this section, come into possession or custody (as owner or otherwise) of any motor vehicle from which or on which any trade mark, distin-guishing or identification number, serial number or marks has been or is covered, removed, defaced, destroyed or obliterated,' or altered or changed in any manner or way, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be subject to a fine of not less than five dollars ($5.00) nor more than one thousand dollars ($1,000.00), or imprisonment for not more than seven years, or both, in the discretion of the court, unless such person shall, within ten (10) days from the time when such motor vehicle shall have come into hiss posses-sion, file with the Secretary of State the verified statement re-quired by this Section, and substitute a new distinguishing mark or number as next hereinafter provided. In the case of an obliterated or defaded mark or number LAWS OF DELAWARE 19 MOTOR VEHICLES being reported as aforesaid, the Secretary of State shall assign a new distinguishing mark or number to be used in lieu of the one so obliterated or defaced, after which the mark or number so assigned shall be regarded as the one thereafter properly to be used within the meaning of this section after such mark or number is placed upon such motor vehicle in a permanent manner. This Act shall take effect from and after the first day of June, A. D. 1921. Approved March 24, A. D. 1921. 20 LAWS OF DELAWARE CHAPTER 9 INCOME TAX AN ACT to provide Revenue for School Purposes. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: ARTICLE I. Section 1. As used in this Article, the following words and phrases are defined as follows : "The phrase "income tax" means the tax imposed by Section 2 hereof; the word "taxable" means a natural person twenty-one years of age or over who is a citizen or resident of the State of Delaware, or a minor with a net income of one thousand dollars or more who is a citizen or resident of the State of Delaware; the word "fiduciary" means a guardian, trustee, executor or administrator or any per-son or corporation acting in any fiduciary capacity for any per-son, trust or estate; the words "income year" mean the calendar wear or the fiscal year on the basis of which the income is com-puted under this Article; the phrase "net income" means the aggregate of all gains, profits, salaries, wages, compensation for personal service of whatever kind and in whatever form paid, income derived from professions, vocations, business, trade, com-merce, sales or dealings in real or personal property growing out of the ownership or use of or interest in such property, also from interest, dividends, securities or the transaction of any busi-ness carried on for gain or profit, or gains or profits and income derived and actually received into possession by a taxable from any source whatever, and also the share of the profits of any taxable in a co-partnership whether such profits have been divid-ed or otherwise,, less the aggregate of the deductions provided for in Section 4, provided, that for the purpose of ascertaining the gain or loss, resulting from the sale or other disposition of property, acquired before January first, 1920, the fair market price or value of such property as of said date shall be the basis LAWS OF DELAWARE 21 INCOME TAX for determining the amount of such gain or loss; the word "divi-dends" means any distribution made by a corporation, joint stock company or association out of its earnings or profits accrued dur-ing the income year and paid out to its shareholders, whether in cash or property; the word "resident" applies only to natur-al persons and includes for the purpose of determining liability to the tax imposed by this Article, any person who shall at any time during the last six months of the calendar year be a_ resi-dent of the state; tile word "non-resident" means any natural person who is not a resident of the State of Delaware. Section 2. There shall be levied, assessed, collected and paid annually, beginning with the year 1922, for school purposes upon the entire net income received in the preceding calendar year from all sources by every taxable, subject to the exemptions hereinafter named, a tax to be computed as follows : One Per Centum of the amount of net income not in excess of three thou-sand dollars; two per centum of the amount of net income in excess of three thousand dollars, but not in excess of ten thou-sand dollars, three per centum of the amount of net income in excess of ten thousand dollars. Such tax shall be levied, col-lected And paid upon and in respect to the taxable income for the calendar year or for any income year ending during the year. Section 3. The following incomes shall be exempt from income tax: (a) The proceeds of life insurance policies paid to indi-vidual beneficiaries upon the death of the insured ; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment or annunity con-tracts, either during the term or at the maturity of the term mentioned in the contract or upon the surrender of the con-tract; the value of property acquired by gift, bequest, devise or descent; interest upon the obligations of the State of Delaware or any political sub-division thereof or upon the obligations of the District of Columbia, the United States or its possessions, also any amounts paid to injured employees or to the dependents of 22 LAWS OF, DELAWARE INCOME TAX deceased employees under the terms of "The Delaware Work-man's Compensation Law of 1917." (b) In the case of a single person, a personal exemption of one thousand dollars, or in the case of the head of a family, or a married person living with husband or wife, a personal ex-emption of two thousand dollars, provided, however, that husband and wife living together shall receive but one personal exemp-tion of two thousand dollars against their aggregate net income. Section 4. In computing net income, the following deduc-tions shall be allowed: First : The necessary expenses actually paid by the taxable in carrying on any business or trade, not including personal, liv-ing or family expenses. Second : All interest paid by the taxable within the year on his indebtedness. Third : Taxes, except income taxes, paid or accrued within the income year, imposed by the authority of the United States or its territories or possessions or any foreign country, or under the authority of any state, county, school district or other taxing subdivision of any state, or by the District of Columbia, except also taxes imposed by this Article and taxes assessed for local benefits of a kind tending to increase the value of the property assessed. Fourth: Losses sustained during the income year and not compensated for by insurance or otherwise, if incurred in con-nection with the trade or business; provided, however, that losses sustained in the purchase and sale or ownership of stocks, bonds or other securities shall be allowed only to the extent of gains or income from such transactions or ownership, Fifth : Debts ascertained to be worthless and charged off LAWS OF DELAWARE 23 INCOME TAX within the income year, if the amount has previously been in-cluded in gross income in a return under this Article. Sixth: A reasonable allowance for the exhaustion, wear, and tear of property arising out of its use or employment in the trade or business of the taxable. Section 5. (a) The tax imposed by this Article shall apply to the income of the estates or of any kind of property held in trust, including: Income received by estates of deceased persons dur-ing the period of administration or settlement of the estate; Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests; Income held for future distribution under the terms of the will or trusts ; and Income which is to be distributed to the beneficiaries periodically, whether or not at regular intervals, and the in-come collected by a guardian of an infant to be held or distrib-uted as the court may direct. (b) The fiduciary shall be responsible for making the re-turn of income for the estate or trust for which he or it acts. The net income of the estate or trust shall be computed in the same manner and on the same basis as hereinbefore provided in this Article, except that there shalt also be allowed as a deduc-tion, any part of the gross income which, pursuant to the terms of the will or deed creating the trust, is during the taxable year paid to or permanently set aside for the United States, any state, territory or any political sub-division thereof, or the District of Columbia, or any corporation organized and operated exclu-sively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual; and in cases under paragraph 4 of 24 LAWS OF DELAWARE INCOME TAX sub-division (a) of this section the fiduciary shall include in the return a statement of each beneficiary's distributive share of net income, whether or not distributed before the close of the tax-able year for which the return is made. In cases under paragraphs (1), (2) or (3) of sub-division (a) the tax shall be imposed upon the net income of the estate or trust and shall be paid by the fiduciary, except that in determining the net income of the estate of any deceased per-son during the period of administration or settlement there may be deducted the amount of any income properly paid or credited to any legatee, heir or other beneficiary. In such cases the estate or trust shall be allowed the same credits as are allowed to single persons under Section 3, of this Article. In cases under paragraph (4) of sub-division (a) and in the case of any income of an estate during the period of ad-ministration or settlement permitted by sub-division -(c) to be deducted from the net income upon which tax is to be paid by the fiduciary, the tax shall not be paid by the fiduciary, but there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year, or if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the estate or trust is computed, then his distributive share of the net income of the estate or trust for any accounting period of such estate or trust ending within the fiscal or calendar year upon the basis of which such beneficiary's net income is computed. SECTION 6. Every taxable shall make a return under oath, stating specifically the items of gross income, if any, the deduc-tions and such other facts as the Tax Department may require. The return required by this section may be made for such per-sons, when such persons are unable to make, such returns, by some other person who shall make oath that he has sufficient knowledge of the affairs of the taxable for whom he makes the return to make such return and that the return is true and cor- LAWS OF DELAWARE 25 INCOME TAX rect. Such person so making a return for another shall incur the penalties provided for erroneous, false or fraudulent returns. Provided, that in the case of women receiving Mothers' Pensions, inmates of almshouses and other charitable institutions, persons receiving outside support from Trustees of the Poor and persons who, because of age, infirmity or mental disability, are wholly . dependent for support, no return need be made under this Act and no tax shall be paid. ARTICLE II Section 7. 1. For the privilege of exercising its franchise in this State in a corporate or organized capacity, every corpora-tion doing business in the State, except corporations hereinafter specified, shall pay to the Tax Department for school purposes, each and every year, beginning with the year 1922, an annual tax at the rate of two and one-half mills upon each dollar of the actual value of that portion of its capital (including surplus or undivided profits) used and invested in this state during the preceding calendar year; for the purposes of this Article, invest-ed capital shall be the difference between the value of the assets and the amount of the debts of a corporation, and the taxable invested capital shall be determined as of December 31st of each taxable year, the first taxable year under this Act being the year 1921; provided, that upon application to the Tax Commissioner and satisfactory evidence that the fiscal year of the Corporation Applicant is not the calendar year, the said Tax Commissioner may determine the taxable invested capital of such Corporation Applicant as of the last flay of its preceding fiscal year. 2. RECIPROCAL PROVISION AS TO FOREIGN CORPORATIONS :- If the laws of any other State impose upon any Delaware cor-poration doing business therein, a smaller amount of taxes than would be imposed on such corporation by the laws of this State if such corporation were a corporation of such other State doing business in Delaware the tax shall be, in lieu of the tax provided by this Article, a sum sufficient to make the total taxes imposed by the laws of this State on each such corporation, the same amount as would be imposed on such corporation by the laws 26 LAWS OF DELAWARE INCOME TAX of such other State if such corporation were a Delaware cor-poration doing business in such other State. Section 8. DEFINITIONS :For the purposes of this Article unless otherwise required by the context : The words "Tax Department" mean the State School Tax Department. The words "Tax Commissioners" mean a Commissioner of State School Taxes. The word "Taxable" means any corporation subject to the tax imposed by this Article. The word "corporation" includes joint stock companies or associations. The words "tangible property" mean real property or corporeal personal property and do not mean money, bank de-posits, shares of stock, bonds, notes, credits, evidences of debt, choses in action or evidences of the interest in property. The words "intangible property" mean all property other than tangible property. Section 9. CONDITIONAL AND OTHER EXEMPTIONS :The fol-lowing organizations shall be exempt from taxation under this Article : Labor, agriculture, horticultural, drainage or ditch com-panies; Fraternal, beneficiary societies, order or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and (b) providing for the payment of life, sick, accident or other benefits to the members of such society, order or asso-ciation or to their dependents ; LAWS OF DELAWARE 27 INCOME TAX Building and loan associations organized and operated for mutual purposes. Cemetery corporation and corporations organized for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stock-holder or individual. Incorporated business leagues, chambers of commerce or boards of trade, not organized for profit and no part of the net earnings of which inures to the benefit of any private stock-holder or individual; Incorporated civic leagues or organizations not organ-ized for profit, but operated exclusively for the promotion of social welfare. Incorporated clubs organized and operated exclusively for pleasure, recreation and other non-profitable purposes, no part of the net earnings of which inures to the benefit of any, private stockholder or member. S. Incorporated farmers' or other mutual hail, cyclone or fire insurance companies, mutual ditch or irrigation companies, mutual or co-operative telephone companies, or like organiza-tions of a purely local character, the current income of whic14 consists solely of assessments, dues and fees collected from members for the sole purpose of meeting expenses. Farmers' fruit growers' or like organizations, organized and operated as sales agents for the purpose of marketing the products of members and turning back to them the proceeds of sales, less the necessary selling expenses, on the basis of the quantity of produce furnished by them. Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turn-ing over the entire amount thereof, less expenses, to an organiza- 28 LAWS OF DELAWARE INCOME TAX tion which itself is exempt from the tax imposed by this Article ; corporations whose only business is the collecting of rent for all of their property located in This State, leased to another cor-poration of this State, provided that the lessee of such property shall pay the tax assessed against it as provided in this Act; and provided, that the tax so paid shall be at least as much as would have been paid by such lessor corporation, if such lease had not been made. 11. Banks, savings banks, institutions for savings, insurance companies, trust companies and corporations whose sole business consists of holding the stock of other corporations, unless it shall appear that such holding corporation was organized or is being used by residents of this State for the purpose of avoiding the payment of 'taxes to this state. If fifty-one per cent or upwards of the outstanding capital stock of such corporation shall -be owned by a single individual or by his or her spouse or children, or by any other person for the said individual, or his or her spouse or children, or if fifty-one per cent of its entire assets at the time of its organization were owned by an individual, or his or her spouse or children, or by any other person for the said individual or his or her spouse or children, the presump-tion shall be that such corporation was organized for the pur-pose of evading the payment of taxes to this State, and the bur-den shall be on such corporation to prove the contrary. Incorporated towns, cities or municipalities or any utilities owned exclusively by such sub-divisions of the State as for the manufacture of steam, gas or electricity. Corporations which, under existing laws, pay a gross sum to the State in lieu of all taxes under any and all laws of this State, and Railroad companies engaged in operating any railroad in this State under a lease or stock ownership thereof authorized by existing law. Corporations merely maintaining a principal office or place of business in this State with a resident Agent in charge thereof, keeping original or duplicate stock ledgers, holding cor- LAWS OF DELAWARE 29 INCOME TAX -porate meetings and keeping cash or securities on deposit in this state shall not be construed to be doing.b-usiness in the State. Section 10. 1. Every corporation subject to tax under this Act shall make a return, under oath, stating specifically the whole of its invested capital, both in and out of the State, and the items constituting the same, the value of its tangible"property, both in and out of the state, and the items constituting the same, and the kind of business carried on by such corporation, and such other facts as the Tax Department may require of the said Corpora-tion for the purpose of making any computation required by this Act. 2. The return shall be sworn to by the president, vice-presi-dent or other principal officer and by the treasurer or assistant treasurer. Section 11. CONSOLIDATED RETURNS. Any corporation, ex-ercising either directly or indirectly, substantially the entire con-trol of the b,usiness of another corporation either by ownership or control of substantially the entire capital stock of such other corporation or otherwise, may, under regulations to be prescribed by the Tax Department, be permitted to make a consolidated re-turn showing the consolidated taxable capital and such other in-formation as the Tax Department may require in order to com-pute the tax properly attributable to the State and to impose the tax upon the taxables concerned. 2. The Tax Department may permit the filing of a consoli-dated return where substantially the entire control of two or more corporations liable to taxation under this Article is exer-cised by the same interests. Section 12. If the taxable uses or has invested only a por-tion of its capital (including surplus or undivided profits) within this State the portion of such capital to be taxed under this Section shall be determined as follows : 1. Ascertain the whole of its invested capital both in and out of the State. 30 LAWS OF DELAWARE INCOME TAX 2. Ascertain the value of its tangible property both in and out of this State. 3. Ascertain the proportion which such value of the tang-ible property located in this State bears to the whole value of the tangible property of the Corporation. 4. The total invested capital of the Corporation multipled by the proportion or fraction thus ascertained shall be the invest-ed capital of such corporation located in this State. ARTICLE III. DEFINITIONS: The words "Tax Department" mean the State 'School Tax Department; The words "Tax Commissioner" mean the State School Tax Commissioner; The word "Taxable" means any individual, partnership or corporation subject to taxes imposed by Articles I and II of this Act. Any "notice", "notification" or "receipt" required to be given or provided for by this Article shall be written notice, no-tification or receipt, contained in a sealed envelope, addressed to the taxable at his usual place of abode and deposited in the United States mails unless delivered to the taxable in person ; The word "resident" when applied to natural persons shall be interpreted as in Article I. Section 13. STATE SCHOOL TAX DEPARTMENT :The admin-istration and enforcement of the provision of Articles I and II of this Act, and the collection of the taxes imposed thereby, and the collection of franchise taxes, provided for in Article 8, of Chapter 6, of the Revised Code, are hereby vested in the State LAWS OF DELAWARE 31 INCOME TAX School Tax Department, which Department is hereby created to consist of a State School Tax Board composed of the State School Tax Commissioner, the Secretary of State and the Audi-tor of Accounts. The last named members shall act without compensation. Section 14. STATE SCHOOL TAX COMMISSION :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 a term of Tour years beginning November 1, 1921, and until his successor shall have been duly appointed and qualified at a salary of four thousand dollars per annum, to be paid in equal monthly install-ments. Any incumbent of such office may be reappointed to suc-ceed himself. Vacancies in the office of the Tax Commissioner shall be filled by the Governor for the unexpired term. He shall give such bond as may be required by the State Board of Educa-tion, the cost of which bond shall be defrayed out of the appro-priation for maintenance of the Tax Department. Any Tax Commissioner may, after notice and an opportunity of being heard, be removed from office by the Governor for inefficiency, neglect of duty or misconduct in office, and a Tax Commissioner may be removed for other causes by the Senate on the recom-mendation of the Governor. No person shall be appointed Tax Commissioner unless he be known to possess knowledge of the subject of taxation and ability and experience in administration. Section 15. POWERS AND DUTIES OF THE TAX DEPARTMENT: The Tax Department shall: administer, supervise, collect and enforce the Personal Income Tax imposed by Article I of this Act; administer, supervise, collect and enforce the Corpora-tion Tax imposed by Article II of this Act; collect and enforce the Franchise Taxes provided for in Article 8, of Chapter 6, of the Revised Code ; 32 LAWS OF DELAWARE INCOME TAX prepare all necessary forms and blanks required in the administration of the Personal Income Tax or the Cor-poration Tax; make such rules and regulations, not inconsistent with this act, and require such facts and information to be reported as it may deem necessary to enforce the Per-sonal Income Tax and the Corporation Tax imposed by this Act; take testimony and proofs under oath, with reference to any matter which in its judgment falls within the line of its official duty. Any member of the Depart-ment may be designated for such purpose; hear complaints and appeals from decisions of the Tax Commissioner under such rules and regulations as the Department may adopt; pay monthly to the State Treasurer all sums collected by the Tax Department from the Personal Income Tax or the Corporation Tax, or from filing fees, except such sum as is retained in accordance with other provisions of this act as a repayment fund. require such of its officers, agents or employees as it may designate to give bond for the faithful performance of their duties, in such sum and with such securities as it may determine, and all premiums on such bonds shall be paid by the. Tax Department out of moneys appro-priated for that purpose; prepare and publish annual statistics, reasonably avail-able, with respect to the operation of these Articles in-cluding amounts collected, classification of taxpayers' income and exemption and such other facts as are deemed pertinent and desirable; take all necessary steps to enforce the penalties pro-vided by this Act; LAWS OF DELAWARE 33 INCOME TAX discharge such other duties and functions as may be re-quired of the Tax Department in other sections of Ar-ticles I, II and III of this Act; prepare and submit to the Governor and to the Legis-lature an annual report including such recommenda-tions concerning State School Taxes as may be deemed necessary; prepare and submit biennially to the State Board of Education, on or before the first day of February: (a) an estimate of revenues to be received during each of the two succeeding years from the Personal Income Tax and the Corporation Tax ; (b) an itemized estimate of the sums required for the maintenance of the Tax De-partment. For the purpose of ascertaining the correctness of any re-turn or for the purpose of making an estimate of the taxable income of any taxpayer, the Tax Department may examine or cause to be eXamined by any agent or designated representative any books, papers, records or memoranda bearing upon the mat-ters required to be included in a return, and may by summons require the attendance of the taxpayer or of any other person having knowledge in the premises, and may take testimony and require proof material for its investigation, with power to ad-minister oaths to such person or persons. The Tax Department may constitute its agents, field agents or other appointees special constables, and as such they shall have and possess all of the powers that are possessed by County Constables under the laws of this State. The Secretary of State shall certify and report, as provided for in 106, Section 69, of said Article 8 of Chapter 6, of the Re-vised Code, to the Tax Department instead of the State Treas-urer as in said Section provided, and the Tax Department, upon its organization, shall have all the powers vested in the State Treasurer and be charged with all his duties provided in said Section 17. POWERS AND DUTIES OF TILE TAX BOARD:The Tax Board shall: 34 LAWS OF DELAWARE INCOME TAX Article 8, of said Chapter 6, of the Revised Code. Upon such organization of said Tax Department, Section 85, of said Article 8, of Chapter 6, of the Revised Code, shall be repealed. Section 16. POWERS AND DUTIES OF THE TAX COMMISSIONER: The Tax Commissioner shall: act as chairman of the Tax Board; be the executive head of the Tax Department and have sole charge of the administration of the Department. Upon him shall devolve all executive powers and all du-ties of the Tax Department not specifically vested in the Tax Board by Section 18; appoint and may remove: (1) a Personal Income Tax Deputy ; (2) a Corporation Tax Deputy; (3) and all other assistants, agents, field agents, clerks or other em-ployees who may be necessary for the duties of the Tax Department ; prescribe the duties of all such appointees ; maintain a permanent public record of all decisions, rules and rulings of the Tax Department; organize such branch offices as may be necessary. The Tax Commissioner may appoint an unpaid advisory board of ten lawyers and tax experts to make recommendations concerning the rules, regulations and decisions of the Depart-ment. The Tax Commissioner may delegate any powers that de-volve upon him except that of sitting as a member or chairman of the Tax Board. LAWS OF DELAWARE 35 INCOME TAX elect from among the members of the Board a vice-chair-man to preside in the absence of the chairman ; decide all questions of policy submitted by the Commis-sioner; hear complaints and appeals from the decisions or the Tax Commissioner, and affirm, modify or reverse such decisions or rulings; fix the salaries of all appointees of the Tax Commis-sioner, provided, however, that the salary of the Per-sonal Income Tax Deputy shall not exceed Three Thou-sand Dollars per annum, the salary of the Corporation Tax Deputy shall not exceed Three Thousand Dollars per annum, and provided that the salary of no other appointee shall exceed Three Thousand Dollars per an-num, and that the total of all salaries shall in no case exceed the amounts appropriated therefor by the Leg-islature. The quorum for the transaction of business of the Tax Board shall be any two members including the Tax Commissioner. Section 18. FILING RETURNS :Returns shall be in such form as the Tax Department shall prescribe, from time to time, and shall be fired with the Tax Department at its main office, or at any branch office which it may establish, on or before the fif-teenth day of March in each year, for the preceding year. In case of continued sickness, absence or other disability, or when-ever in its judgment good cause exists, the Tax Department may allow further time for filing returns ; failure to receive or secure the blank forms for said returns shall not relieve any taxable from the obligation of making the return. Returns of the income of minors, idiots and insane taxables shall be made by their guardians, trustees or other persons hav-ing charge of their estates and the collection of their income. Such fiduciary shall make oath that he has sufficient knowledge of the affairs of the taxable for whom he makes a return to 36 LAWS OF DELAWARE INCOME TAX enable him to make such return and that the same is, to the best of his knowledge and belief, true and correct, and such fiduciary shall assume the responsibility of making the return and shall incur the penalties provided for erroneous, false or fraudulent returns. Where there are joint fiduciaries any one of them may make the return. Section 19. Upon filing the annual return provided for un-der Articles I, II and III of this Act, the taxable shall pay to the Tax Department a filing fee of Three Dollars: The Tax Department shall not receive and file a return until said filing fee is paid, and the offer to file such return without paying such fee shall not be construed to be a compliance with the require-ment to file a return and shall not relieve the taxable from the penalties provided for failure to file such return. Section 20. FAILURE TO FILE RETURNS :-If the Tax Depart-ment shall be of the opinion that any taxable has failed to file a return, or to include in a return filed, either intentionally or through error, items of taxable income, or items of taxable in-vested capital, it may require from such taxable a return or a supplementary return, under oath, in such form as it shall pre-scribe, of all the items of income which the taxable received during the year for which the return is made, whether or not taxable under the provisions of this Act; the above shall apply to all the items of invested capital of a corportaion for which the return is made, whether or not taxable under the provisions of this Act. If from a supplementary return, or otherwise, the Tax Department finds that any items of income, or of invested capital, taxable under this Act, have been omitted to be disclosed to it, under oath of the taxable, and to be added to the original return, such supplementary return and the correction of the original return shall not relieve the taxable from any of the pen-alties to which he or it may be liable under the provisions of this Act. The Tax Department may proceed under the provi-sions of Section 28, of this Article whether or not it requires a return or a supplementary return undor this section. LAWS OF DELAWARE :37 INCOME TAX Section 21. TIME AND PLACE OF PAYMENT OF TAX : The full amount of the tax payable, as the same shall appear from the face of the return, shall be paid to the Tax Department at the office where the return is filed, at the time fixed by law for filing the return. If the time for filing the return shall be extended, interest at the rate of six per cent per annum, from the time when the return was originally required to be filed, to the time of payment, shall be added and paid. The tax may be paid with uncertified check, certified check or money order during such time and under such regula-tions as the Tax Department shall prescribe, but if a check or money order so received is not paid on demand by the bank or postoffice on which it is drawn, the taxable by whom such check is tendered shall remain liable for the payment of the tax and for all legal penalties, the same as if such check or order had not been tendered. In the payment of taxes credit shall be allowed the fol-lowing corporations for taxes actually paid to the State of Dela-ware other than for a certificate of incorporation or for a certi-ficate of increase of capital stock, during the same year, canal, telegraph, telephone, electric light, heat and power companies, water and gas companies, cable companies, oil or pipe line cor-porations, parlor, palace or sleeping car corporations, and other foreign or domestic corporation which, under existing laws, are subject to taxation by this State for State purposes. Section 22. All payments of income tax for minors, idiots, or insane persons shall be made by their guardians, trustees or other persons having charge of their estate and the collection of the income thereof, and all such fiduciaries shall have credit for the amount of such payments against the beneficiary in any ac-count which they /bake as such fiduciaries, and receipts for such payments from the State School Tax Department shall be suffi-cient vouchers to entitle such fiduciaries to such credit. Section 23. EXAMINATION OF RETURNS As soon as 38 LAWS. OF DELAWARE INCOME TAX practicable after the return is filed, the Tax Department shall examine it and compute the tax and the amount so computed shall be the tax. If the tax found due shall be greater than the amount theretofore paid, the excess shall be paid to the Tax De-partment within ten days after notice of the amount shall have been mailed by the Tax Department. If the return is made in good faith and the under state-ment of the tax is not due to any fault of the taxable, there shall be no penalty or additional tax added because of such under statement, but interest shall be added to the amount of the defi-ciency at the rate of one per cent for each month or fraction of a month. If the under statement is due to negligence on the part of the taxable, but without intent to defraud, there shall be added to the amount of the deficiency five per cent thereof, and in addi-tion, interest at the rate of one per cent per month or fraction of a month. If the under statement is false or fraudulent, with intent to evade the tax, the tax on the additional income, or additional invested capital, discovered to be taxable shall be doubled and an additional one per cent per month or fraction of a month shall be added. The interest provided for in this section shall in all cases be computed from the date the tax was originally due to the date of payment. If the amount of tax found due as computed shall be less than the amount theretofore paid, the excess shall be re-funded by the Tax Department out of the proceeds of the tax retained by it as provided in this Act. Section 24. .ADDITIONAL TAXES :-If the Tax Department discovers from the examination of the return or otherwise that the income, or invested capital, of any taxable, or any portion thereof, has not been assessed, it may, at any time within two LAWS OF DELAWARE 39 INCOME TAX years after the time when the return was due, assess the same and give notice to the taxable of such assessment, and such tax-able shall thereupon have an opportunity, within thirty days, to confer with the Tax Department as to the proposed assessment. The limitation of two years to the assessment of such tax shall not apply to the assessment of additional taxes upon fraudulent returns. After the expiration of thirty days from the notifica-tion, the Tax Department shall assess the income, or invested capital, of such taxable or any portion thereof which it believes has not heretofore been assessed and shall give notice to the taxable so assessed of the amount of the tax and interest and penalties, if any, and the amount thereof shall be due and pay-able within ten days from the date of such notice. The provi-sions of this act with respect to revision and appeal shall apply to a tax so assessed. No additional tax amounting to less than one dollar shall be assessed. Section 25. COLLECTION OF DELINQUENT TAXES :-If any taxable liable to pay taxes imposed by these Articles neglects or refuses to pay the same within sixty days after same become due, the Tax Department is hereby authorized and it is hereby expressly made its duty to bring suit in the name of the State of Delaware against such taxable to recover the amount of the tax together with all interest, penalties and costs that may accrue in addition thereto, by an action of debt, in any court having jurisdiction of the amount involved, and it shall be sufficient for the purpose of establishing the claim of the plaintiff, to prove the assessment of the tax and the facts and circumstances connected with making the same. Upon the recovery of judgment in any such suit it shall be the duty of the Tax Department forthwith to utilize the most expeditious means provided by law for the collection of the amount of the judgment so recovered ; and it is hereby expressly provided that no property, wages, salaries or- other income of any taxable shall be exempt from execution, or attachment process issued upon or for the collection of any such judgment. Section 26. RECEIPT FOR TAXES :-It shall be the duty of the Tax Department on request to give or send to the taxable 40 LAWS OF DELAWARE INCOME TAX or to its authorized agent, making payment in accordance with the provisions of this Act, a full written or printed receipt ex-pressing the amount paid and the particular account for which such payment was made. Section 27. TAX A DEBT :Every tax imposed by this act, and all increases, interest and penalties thereon, shall become, from the time it is due and payable, a personal debt, from the person or persons or corporation liable to pay the same, to the State of Delaware. Section S. PENALTIES :-1. If any taxable, without intent to evade any tax imposed by this Act, shall fail to file a return of income, or of invested capital, or pay a tax, if one is due, at the time required by or under the provisions of this Act, but shall voluntarily file a correct return of income, or of invested capital, and pay the tax due within sixty days thereafter, there shall be added to the tax an additional amount equal to five per cent thereof, but such additional amount shall in no case be less than on dollar and an additional one per cent for each month or fraction of a month during which the tax remains unpaid. If any taxable fails voluntarily to file a return of income, or of invested capital, or to pay a tax if one is due within sixty days of the time required by or under the provisions of this Act, the tax shall be doubled, and such doubled tax shall be increased by one per cent for each month or fraction of a month from the time the tax was originally due to the date of payment. Any person or any officer or employee of any corpora-tion or member or employee of any partnership, who, with intent to evade any requirement of this Act or any lawful requirement of the State School Tax Department thereunder, shall fail to pay any tax or to make, sign or verify any return or to supply any information required by or under the provisions of this Act, or who, with like intent, shall make, render, sign or verify any false or fraudulent return or statement, or shall supply any false or fraudulent information, shall be liable to a penalty of not more than five hundred dollars, to be recovered by the Tax Depart- LAWS OF DELAWARE 41 INCOME TAX ment in the name of the State, by action in any court of com-petent jurisdiction, and shall also be guilty of a misdemeanor and shall, upon conviction, be fined not to exceed five hundred dollars or to be imprisoned not to exceed six months, or both, at the discretion of the court. The penalties provided by this para-graph shall be additional to all other penalties in this Act pro-vided. The Tax Department shall have the power to compro-mise any penalty for which it is authorized to bring action under the foregoing provisions. The failure to do any act required by or under the pro-visions of this act shall be deemed an act committed in part at the office of the Tax Department in Dover. The certificate of the Tax Department to the effect that a tax has not been paid that a return has not been filed or that information has not been supplied, as required by or under the provisions of this act, shall be prima facie evidence that such tax has not been paid, that such return has not been filed or that such information has not been supplied. If any taxable, who has failed to file a return or has filed an incorrect or insufficient return and has been notified by the Tax Department of his delinquency, refuses or neglects with-in thirty days after such notice to file a proper return, or files a fraudulent return, the Tax Department shall determine the in-come, or invested capital, of such taxable according to its best information and belief and assess the same at not more than double the amount so determined. The Tax Department may in its discretion allow further time for the filing of a return in such case. Any taxable who shall refuse or neglect to make the return required to be made under Article I of this Act within thirty days after the last day' for making such return, or who shall refuse or neglect to pay the filing fee required to be paid upon the filing of such return, or who shall refuse or neglect to pay the tax assessed against such taxable within thirty days 42 LAWS OF DELAWARE INCOME TAX after it becomes due, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceed-ing five hundred dollars or by imprisonment not exceed-ing six months or both in the discretion of the court. Any officer of any taxable who shall refuse or neglect to make the return which he is required to make for such taxable under Article II hereof, or who shall refuse to pay the filing fee required to be paid upon the filing of such return shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding five hundred dollars or by imprisonment not exceeding six months or both, in the discretion of the court. Any cokporation against whom a tax is assessed under Ar-ticles I, II and III of this Act who shall fail for thirty days after the same becomes due to pay said tax shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding five hundred dollars. Provided, however, that in each case of refusal or neglect by a taxable to make a return or pay the filing fee or tax as afore-said the Tax Commissioner shall be and he is hereby authorized and empowered with the approval of the Attorney General at any time before trial to compromise by permitting the taxable to make a return or to pay such filing fee or tax together with a specific penalty for refusal or neglect of not less than the sum of five dollars and cost that may have been incurred. Section 29. REVISION :-A taxable may apply to the Tax Department for revision of the tax assessed against him, or it, at any time within one year from the time of the filing of the return or from the date of the notice of the assessment of any additional tax. The Tax Department may grant a hearing there-on and, if it shall determine that the tax is excessive or incorrect, it shall resettle the same according to the law and the facts and adjust the computation of tax accordingly. The Tax Depart-ment shall notify the taxable of such determination and shall refund to the taxable the amount, if any, paid in excess of the LAWS OF DELAWARE 43 INCOME TAX' tax found by it to be due. If the taxable has failed, without good cause, to file a return within the time prescribed by law, or has filed a fraudulent return, or having filed an incorrect return, has failed, after notice, to file a ilroper return, the Tax Department shall not reduce the tax below double the amount for which the taxable is found to be properly assessed. Section 30. APPEALS :The determination of the Tax De-partment shall be final and conclusive unless within thirty days after a notice thereof has been sent to the taxable, such taxable shall appeal to the Superior Court. Every such appeal shall be determined by the Court without the aid of a jury. The Pro-thonotary shall not require any deposit or security to cover the costs incident to taking such appeal. The Superior Court for the several counties of the State, is hereby vested with the jurisdiction to hear and determine all such appeals and may, by proper rules, prescribe the procedure to be followed in such appeals. Costs may be awarded by the said Court in its discretion and when so awarded the same shall be allowed, taxed and collected as other costs are collected. Section 31. EXPENSES :The Tax Department and its offi-cers and employees shall be entitled to receive from the State their actual and necessary expenses while engaged outside of the city of Dover in the performance of their duties unless they are permanently assigned to serve the Tax Department at a branch office, in which case no allowance shalrbe made for expenses in-curred in such town or city. All expense accounts shall be made in detail and shall be approved by the Tax Commissioner, the total of which shall in no case exceed the sums appropriated therefor. Section 32. LEGAL ADVICE BY ATTORNEY GENERAL :It shall be the duty of the Attorney General to give counsel, advice and legal assistance to the Tax .Department and to assist in the prosecution of violations of this Act when such counsel, advice or assistance is requested by the Tax Department. 44 LAWS OF DELAWARE INCOME TAX Section 33. REPAYMENT FUND :The Tax Department shall retain in its hands of the revenue collected from the taxes im-posed by Articles I and II a sum sufficient to provide at all times a fund of twenty thousand dollars, out of which it shall pay any refunds to which taxables shall be entitled under the provisions of this Article. Said fund shall be deposited in the financial institution which is the legal depository of State moneys to the credit of the State School Tax Department and shall be disbursable on order of the Tax Commissioner. Section 34. CONTRACT TO ASSUME TAXES ILLEGAL :It shall be unlawful for any person or corporation to agree or contract, directly or indirectly to pay, or assume, or bear the burden of any tax payable by any taxable under the provisions of these Articles. Any such contract or agreement shall be null and void and shall not be enforced or given effect by any court. Section 35. REPEALS :That Chapter 26, of Volume 29, of the Laws of Delaware, as amended by Chapter 30, of Volume 30, of the Laws of Delaware, entitled, "An Act to Amend Chapter 26 of the Revised Code of the State of Delaware by Providing for an Income Tax" shall continue in force until the first day of November, A. D. 1921, when the same shall be repealed and all income tax records or matters pertaining thereto then in the office of the State Treasurer shall be transferred to the Tax De-partment created by this Act, and the powers vested in, and the duties imposed upon any officers provided for in said Act shall become vested in, and imposed upon the Tax Department and its officers provided for in this Act, but for the purpose of as-sessing and collecting taxes under said Act, so much of said Chap-ter 26, of Volume 29, Laws of Delaware, as is necessary shall remain in force until all taxes assessed or assessable thereunder shall be collected. All taxes received under the operations of this Act shall be usable for the same purposes as are the taxes now received under the provisions of the above mentioned Income Tax Law. LAWS OF DELAWARE 45 INCOME TAX All Acts or parts of Acts inconsistent with the provisions of this Act be and the same are hereby repealed. Section 36. AFFECT ON ACTIONS :This act shall not affect actions or proceedings, civil or criminal, pending at the time this act takes effect, brought by or against the State Treasurer, the Collector of State Revenues or the special collectors of State Revenues in respect to matters, the jurisdiction of which is not vested in such officers. Any investigations, examination or pro-ceeding undertaken, commenced or instituted by such Personal Income Tax Officials or by the Attorney General, insofar as it relates to the present State Income Tax, may be conducted and continued to a final determination by the Tax Department in accordance with the powers hereinbefore conferred. Section 37. UNCONSTITUTIONALITY OR INVALIDITY :If any clause, sentence, paragraph or part of this Act shall, for any rea-son, be adjudged by any Court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph or part thereof directly involved in the controversy in which such judgment shall have been ren-dered. No caption of any Article, Section or set of Sections shall in any way affect the interpretation of this Act or any part thereof. Approved March 29, A. D. 1921. LAWS OF DELAWARE CHAPTER 10 STATE REVENUE APPROPRIATIONS AN ACT making appropriations for the expenses of the State Government, other than legislative expenses, for the fiscal year ending on Monday Immediately preceding the second Tuesday In January, In the year of our Lord One Thous-and Nine Hundred and Twenty-two, and authorizing the borrowing of money to supply casual deficiencies of Revenue for said fiscal year, and the Issuance of notes or certificates of Indebtedness to secure the payment thereof. Be it enacted by the Senate and House of Representatives of the State of Delaware, in General Assembly met: Section 1. That the several amounts named in this Act, or so much thereof as may be necessary, are hereby appropriated and authorized to be paid out of the treasury of this State to the respective public officers of the respective departments and divi-sions of Government, and for the several purposes hereinafter specified, for the current fiscal year ending on Monday imme-diately preceding the second Tuesday of January in the year of our Lord one thousand nine hundred and twenty-two ; provided, however, that all parts or portions of the several sums appro-priated by this Act which, on said Monday immediately preced-ing said second Tuesday of January, A. D. one thousand nine hundred and twenty-two, shall not have been paid out of the treasury, shall be *turned to the general fund of the treasury. The said several sums hereby appropriated are as follows, viz : EXECUTIVE DEPARTMENT GOVERNOR For the Governor for Salary $4,000.00 For the contingent expenses of the Governor's office 3,500.00 *So enrolled. LAWS OF DELAWARE 47 APPROPRIATIONS LIEUTENANT GOVERNOR For the Lieutenant Governor for Salary as member of Board of Pardons 100.00 DEPARTMENT OF THE SECRETARY OF STATE For the Secretary of State for Salary $4,000.00 For the salary of Chief Clerk 2,000.00 For salary of Clerks for Office of Secretary of State 3,000.00 For contingent expenses of the Office of Secretary of State 25,000.00 For official bond of the Secretary of .State 375.00 TREASURY DEPARTMENT For salary of State Treasurer $3,500.00 For salary of Deputy State Treasurer 1,800.00 For contingent expenses of the office of State Treasurer 1,200.00 For contingent fund to be expended by the State Treas-urer, for Assistants, for prosecuting and collect-ing unpaid Income Tax for the year 1919 5,000.00 AUDITOR OF ACCOUNTS For salary of Auditor of Accounts $3,600.00 For salary of the Deputy Auditor of Accounts 1,800.00 For contingent expenses of the office of Auditor of Accounts 700.00 For contingent expenses under Sec. 22 of Senate Bill No. 122 10,000.00 DEPARTMENT OF INSURANCE AND BANKING For salary of the Insurance Commissioner $3,500.00 For salary of Clerk of the Insurance Commissioner . 1,000.00 For contingent expenses of Department of Insurance and Banking 1,500.00 48 LAWS OF DELAWARE APPROPRIATIONS STATE LIBRARY For salary of State Librarian $1,500.00 For contingent expenses of State Librarian 850.00 For purchase of new books 590.00 STATE LIBRARY COMMISSION For the Appropriation for regular expenses $5,000.00 For contingent expenses State Library Commission zoo.u0 GAME AND FISH COMMISSION For the salary Chief Game & Fish Warden $600.00 For enforcing uniform Fish Law 200.00 For propagation of fish and game 600.00 OYSTER REVENUE COLLECTOR For the salary of Oyster Revenue Collector For the salary of Officers and Crew of Watch Boat . For the contingent expenses of the Office of Oyster Revenue Collector STATE REVENUE COLLECTOR For salary of State Revenue Collector $1,800.00 For contingent expenses of State Revenue Collector . 600.00 SPECIAL COLLECTORS OF STATE REVENUE For salaries of Special Collectors of State Revenue. $2,800.00 For contingent funds of Special Collectors of State Revenue 1,200.00 REGISTERS OF WILLS For salaries $800.00 $960.00 2,640.00 100.00 LAWS OF DELAWARE 49 APPROPRIATIONS STATE PROPERTY-INSURANCE AND CARE OF For the salary of janitor of the State House $500.00 For the salary of Assistant Janitor of State House 400.00 For the salary of one night janitor 500.00 For heat, light and repair ' 7,500.00 For water rent, State House and Armory 112.50 For fire insurance on all State property for the year 1921 10,000.00 LABOR COMMISSION OF DELAWARE For the contingent expenses of the Labor Commission of Delaware $3,000.00 For the salary of Child Labor Inspector 1,800.00 For the salary of the Ten-Hour Inspector 1,000.00 CANNERY INSPECTOR For the salary of Cannery Inspector $1,000.00 For the contingent expenses of Cannery Inspector . 500.00 For the expenses of Supervisors of Institutions 100.00 AUTOMOBILE INSPECTORS For salaries of Automobile Inspectors $900.00 BOARD OF STATE SUPPLIES For printing fund $45,000.00 For contingent expenses of Board of State Supplies. 500.00 DEPARTMENT OF JUSTICE For the salary of the Chancellor $7,500.00 For the Chancellor for reporting 200.00 For the salary of Stenographer to the Chancellor 2,000.00 For the contingent expenses of the Court of Chancery 400.00 For the salary of the Chief Justice 7,500.00 50 LAWS OF DELAWARE APPROPRIATIONS For the salaries of the Associate Judges 23,800.00 For the Associate Judge in Kent Co. for reporting 200.00 For the salary of the Court Stenographer 2,000.00 For transcripts of Supreme Court and Asst. Sten-ographers 2,500.00 JUDICIAL REPORTS For William H. Boyce, for 200 copies of Vol. $2,000.00 For William H. Boyce, for 100 copies of Vol. VII 1,000.00 For John R. Nicholson, for one volume of his Re-ports as Chancellor 800.00 For Charles M. Curtis, for Reports 1,000.00 ATTORNEY GENERAL For the salary of the Attorney General $3,600.00 For the salary of the Deputy Attorney General for New Castle County 1,500.00 For the salary of the Deputy Attorney General for Kent County 1,000.00 For the salary of the Deputy Attorney General for Sussex County 1,000.00 For the salary of Chief Deputy Attorney General 1,500.00 For the contingent expenses for Attorney General 7,500.00 For the salaries of State Detectives 5,600.00 For the Actual Expenses in serving Requisition Papers 1,000.00 EDUCATION For the interest on bonds of the School Fund $10,727.10 For the Americanization of Foreign Residents 25,000.00 For the Child Welfare Commission 25,000.00 For the Child Welfare Commission for the State of Delaware an additional sum of Thirty-five Thou-sand Dollars 35,000.00 STATE SCHOOL TAX DEPARTMENT For salary of State School Tax Commissioner $4,000.00 LAWS OF DELAWARE 51 APPROPRIATIONS For salary of Personal Income Tax Deputy 3,000.00 For salary of Corporation Tax Deputy 3,000.00 For Assistants and Field Agents for the State School Tax Commissioner 5,000.00 For Clerks and Stenographers for the State School Tax Commissioner 2,500.00 For contingent fund for State Tax Commissioner .. 5,000.00 For stationery and printed forms for this Department 5,000.00 DELAWARE COLLEGE For the interest on certificates of indebtedness to Delaware College $4,980.00 For the Trustees of Delaware College (United States Government Appropriation) 40,000.00 For the Trustees of Delaware College (Chair of History) 2,500.00 For the Trustees of Delaware College for the Maintenance of the Summer School for Teachers 4,500.00 For the Trustees of Delaware College for the main-tenance of said College 83,500.00 For the Trustees of Delaware College for the main-tenance of the Women's Affiliated College 53,000.00 For the Trustees of Delaware College for the main-tenance of the Agriculture Department and the State Experiment Farm 20,000.00 For the Trustees of Delaware College for paying expenses incurred in the maintenance of Delaware College, the Women's College and the Agricul-tural Department 91,475.54 For the Trustees of Delaware College to secure aPpropriation under Act of Congress known as Smith-Lever Act 7,203.60 For the Trustees of Delaware College to secure appropriation provided in Act of Congress supple-mental to Smith-Lever Act, when a d if passed 3,001.50 For the Trustees of Delaware College fot main-tenance of Farmers' short course 1,000.00 52 LAWS OF DELAWARE APPROPRIATIONS STATE COLLEGE FOR COLORED STUDENTS For the Trustees- of the State College for colored stu-dents (U. S. Government Appropriation) $10,000.00 For the Trustees of the State School for Colored stu, dents for the improvement of building and grounds 15,000.00 For the Trustees of the State College for Colored stu-dents for summer schools 500.00 For board for colored teachers for summer schools 500.00 STATE REFORMATORY SCHOOLS For Ferris Tndustrial School of Delaware, operation .$25,000.00 For Ferris Industrial School of Delaware, Repairs and Replacement 6,000.00 For the Industrial School for colored girls of Delaware 1,500.00 For the Delaware Industrial School for Girls 6,000.00 For the Delaware Industrial School for Girls an addi-tional sum of Four Thousand Dollars 4,000.00 LIBRARIES For the Chairman of the Committee on Traveling Li-braries of the State Federation of Women's Clubs for establishing libraries $100.00 For Free Libraries in School Districts 600.00 CHARITIES AND ELEEMOSYNARY INSTITUTIONS For the Board and Tuition of indigent, deaf, dumb, blind and idiotic children $15,000.00 For St. Michael's Day Nursery and Hospital for Babies 5,000.00 For the Society for the Prevention of Cruelty to Chil-dren 900.00 For the Delaware Commission for the Blind 10,000.00 For the Delaware Commission for the Blind, appren-tices 1,000.00 For the burial of indigent soldiers, sailors and marines 700.00 LAWS OF DELAWARE 53 APPROPRIATIONS For the proper observance of Memorial Day 1,000.00 For the Old Folks' Home at Dover 2,500.00 For the Soldiers' Rest Room at Delaware City 200.00 For Home for Feeble Minded at Stockley 25,000.00 'For the Mothers' Pension Fund 30,000.00 For the State Board of Charities, Dependent Children Act 2,000.00 For the Layton Home for Aged Colored People 1,000.00 For the State Board of Charities, Annual Appropria-tion 5,000.00 For Delaware State Hospital at Farnhurst, for Gen-eral Maintenance 190,067.74 For Delaware State Hospital at Farnhrst, Amusement Fund 600.00 For Delaware State Hospital at Farnhurst, Improve-ment and Repairs 381,485.00 HISTORICAL RECORDS . For the expenses of the Public Archives Commission 2,000.00 For the Historical Society of Delaware 300.00 For Purchase of State Papers 500.00 PUBLIC HIGHWAYS For the Improvement of the Public Highways in the three Counties $30,000.00 For the salary of the State Highway Commission of New Castle County 1,000.00 For the State Highway Commission, Condemnation proceedings 15,000.00 PUBLIC HEALTH For the expenses of the State Board of Health 6,000.00 For the expenses of the Board of Vital Statistics 2,000.00 For the Pathological and Bacteriological Laboratory 10,000.00 For the purchase and distribution of Diphtheria Anti- Toxin and for immunizing purposes 5,000.00 54 LAWS OF DELAWARE APPROPRIATIONS For the State Tuberculosis Commission, to defray the expenses thereof For the State Tuberculosis Commission to the care of colored consumptives For the State Tuberculosis Commission, appropriation For the Medical Council of Delaware For the State Board of Pharmacy For the State Board of Dental Examiners For the State Board of Health to provide supervise midwives For reporting diseases dangerous to public AGRICULTURE PUBLIC DEFENSE NATIONAL GUARD For Salary of Adjutant General $1,600.00 For Clerk Hire, Adjutant General's Office 3,000.00 For appropriations to companies, band and headquar- - ters 6,600.00 For Clothing, Allowance, Officers 1,000.00 For wages of Janitor and Watchman, Light and Heat, telephone and telegraph, postage, printing and provide for Nurse to 20,000.00 10,000.00 25,000.00 300.00 250.00 300.00 2,000.00 health.. 2,500.00 For State Board of Agriculture $10,000.00 For Peninsula Horticultural Society 1,000.00 For analyzing Fertilizers and Feeds 10,000.00 For controlling Diseases of Livestock 5,000.00 For Poultry DiseasesSpecial 1,000.00 For Encouraging Poultry Breeding 300.00 For Tuberculosis Eradication 50,000.00 For Hog Cholera Serum and Virus 3,000.00 For Agricultural Demonstrations 3,000.00 For Farmers' Institutes 1,000.00 For Bureau of Markets 4,000.00 For Corn Shows and Premiums 400.00 extra annual LAWS OF DELAWARE 55 APPROPRIATIONS publication, armory supplies, officers' bond and insurance, repairs and maintenance of armories, and traveling expenses of officers 6,130.00 For State Rifle Range; Wages of Caretaker and la-borer, insurance, repairs and maintenance 2,270.00 For emergency fund, to be expended only in case of em-ergencies, upon warrant of the. Governor and the State Military Board 3,000.00 For shelter for material supplied the State by the United States Government, subject to a credit of $8,000.00 in the hands of the Adjutant General from the appropriation of 1920 15,000.00 For so much as may be used in 1921 of the appropria-tion of $5,000 for collection, publication and pres-ervation of records, history and statistics ; preservation of colors, standards and battle flags and relics of Delaware troops in wars in which the State participated, not to exceed 5,000.00 For hire of two clerks to January 1, 1922, to assist the families of deceased service men and former serv-ice men or their dependents in adjusting claims with the Government 2,400.00 For so much as may be used in 1921 of the appropria-tion for collection of photographs of deceased sol-diers of Delaware killed in action, died of wounds or lost life in performance of duty while serving in the Military or Naval forces during the War with Germany, not to exceed 500.00 For expense of conducting military and naval funerals of deceased service men from Delaware brought from overseas, $125.00 per funeral INTEREST ON BONDED INDEBTEDNESS For the interest on the issue of 1907, Farmers' Bank, Dover $9,200.00 For the interest on the issue of 1907, Farmers' Bank, Wilmington 1,600.00 For the interest on the issue of 1907, Farmers' Bank, 5 6 LAWS OF DELAWARE APPROPRIATIONS Wilmington 800.00 For the interest on the issue of 1897, Philadelphia National Bank 7,350.00 For Farnhurst, interest on bonds 2,200.00 For Women's Affiliated College, interest on Bonds 4,600.00 ELECTIONS For the Department of Elections of the City of Wil-mington 7,800.00 For Registrars and Assistant Registrars 30,000.00 MISCELLANEOUS For the payment for Portraits of Prominent Dela-wareans 500.00 For the Portraits of Governors of Delaware 350.00 For the Compensation of Assessors 800.00 For the Delaware State Fair 10,000.00 For the Kent and Sussex County Fair 5,000.00 For the Conference of Governors 350.00 For the Robbins Hose Company 250.00 For Aetna Hose, Hook & Ladder Company 500.00 For the Redemption of State Bonds 5,000.00 For the Appropriation to meet appropriation of the Smith-Hughes Vocation Fund 23,000.00 For premiums on Bonds of Officers to be paid by the State 600.00 For the Indian .River Commission 10,000.00 For the Appropriation for Murderkill River Bridge 25,000.00 For the Appropriation under S. B. No. 47Newark Armory 1,468.56 For New Castle State Armory, for heat, light and plumbing 5,500.00 For the Commission for building jetties and groins at Rehoboth Beach 35,000.00 For the State Highway Department, annual appropria-tion 150,000.00 For Indian River Inlet Commission, expenses 300.00 The said notes or certificates of indebtedness shall be signed by the Governor, the Secretary of State, and the State Treas- LAWS OF DELAWARE 57 APPROPRIATIONS For New Castle Fire Company 500.00 For the commission created under House Bill No. 129, to have painted a picture covering a period of the War of the Rebellion, Seven Thousand Five Hun-dred Dollars 7,500.00 For State Department of Education from Jan. 1st, to June 30th, 1921 11,500.00 For Payment of Salaries of County Superintendents, County Supervisors and Attendance Officers for said period 10,150.00 Section 2. If the estimated revenues of the State of Dela-ware shall prove to be insufficient for the payment of the sev-eral appropriations provided for herein, to provide for casual deficiencies of revenue for said fiscal year, and in order that the appropriations hereinabove enumerated may be promptly paid, the State Treasurer is hereby authorized to issue notes or certi-ficates of indebtedness of the State of Delaware to such an amount as he shall, by and with the consent of the Governor and the Secretary of State, deem necessary to meet and to pay any of said appropriations, or any part of any of said appro-priations, as to which the revenues of the State of .Delaware for the fiscal year aforesaid may prove to be insufficient, not, however, to exceed the sum of one hundred thousand dollars. The said notes or certificates of indebtedness shall be in such denominations, and have such form as the Governor, the Secre-tary of State, and the State Treasurer may determine, and shall be payable at any period not exceeding one year from the dap of the issuance thereof out of any moneys in the treasury of the State not otherwise appropriated. The said notes or certi-ficates of indebtedness shall be numbered consecutively, and shall be dated the fifteenth day of November, 1921. The prin-cipal of said notes or certificates of indebtedness shall be pay-able at the Farmers' Bank, at Dover, on the date of their ma-turity upon presentation thereat and surrender thereof. 58 LAWS OF DELAWARE APPROPRIATIONS iirer, for and on behalf of the State, and shall have the great seal of the State of Delaware impressed thereon or affixed thereto. , Section 3. The Governor, the State Treasurer and the Secrtary of State shall constitute a Commission to negotiate and arrange for the sale or disposition of said notes or certifi-cates of indebtedness. Section 4. That all moneys received by the State Treas-urer from the sale of the said notes or certificates of indebted-ness by this Act authorized to be issued', shall be and they are hereby specially pledged and appropriated to and for the pay-ment of the several appropriations, or any part or portiOn there-of hereinabove enumerated and set forth, as to which the rev-enues of the State for the said fiscal year may prove to be insuffi-cient; provided, however, if, for the payment of said appropria-tions it shall be necessary to sell said notes or certificates of indebtedness, or any of them, and there shall remain a balance in the hands of the State Treasurer derived from said sale of said notes or certificates of indebtedness, after the said appro-priations shall have been paid, then such balance is hereby appro-priated and the State Treasurer is hereby authorized and di-rected to pay such balance into the sinking fund of the State of Delaware. Section 5. That the public faith of the State of Delaware is hereby pledged for the full and complete payment of the principal and interest of the notes or certificates of indebtedness authorized by this Act, and said notes or certificates of indebted-ness shall be, and the same are exeMpted from taxation for any purposes by this State. Section 6. That all expenses incident to the advertising, preparation, the issuing and delivering of said notes or certi-ficates of indebtedness shall be allowed to the said State Treas-urer, and shall be paid by him out of any money in the treasury of the State not otherwise appropriated upon the production LAWS OF DELAWARE 59 APPROPRIATIONS and exhibition by the said State Treasurer of the necessary vouchers thereof as by law required with reference to other dis-bursements of the public fund. Approved April 28, A. D. 1921. 60 LAWS OF DELAWARE CHAPTER 11 STATE REVENUE APPROPRIATIONS AN ACT making appropriations for the expenses of the State Government, other than legislative expenses, for the fiscal year ending on Monday immediately preceding the second Ttlesday in January, In the year of our Lord One Thous-and Nine Hundred and Twenty-three, and authorizing the borrowing of money to supply casual deficiencies of revenue for said fiscal year, and the issuance of notes or certificates of indebtedness to secure the payment thereof. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the several amounts named in this Act, or so much thereof as may be necessary, are hereby appropriated and authorized to be paid out of the Treasury of this State to the respective public officers of the respective departments and divisions of Government, and for the several purposes herein-after specified, for the current fiscal year ending on Monday immediately preceding the second Tuesday of January in the year of our Lord one thousand nine hundred and twenty-three; provided, however, that all parts or portions of the several sums appropriated by this Act which, on said Monday immediately preceding said second Tuesday of January, A. D. One Thousand Nine Hundred and Twenty-three, shall not have been paid out of the Treasury, shall be returned to the general fund of the treasury. The said several sums hereby appropriated are as follows, viz : EXECUTIVE DEPARTMENT GOVERNOR For the Governor for salary $4,000.00 For the contingent expenses of the Governor's office 3,500.00 LAWS OF DELAWARE 61 APPROPRIATIONS . LIEUTENANT GOVERNOR For the Lieutenant Governor for salary as member of Board of Pardons 100.00 DEPARTMENT OF THE SECRETARY OF STATE For the Secretary of State for salary $4,000.00 For the salary of Chief -Clerk 2,000.00 For salary of Clerks for Office of Secretary of State 3,000.00 For contingent expenses of the office of Secretary of State 25,000.00 For official bond of the Secretary of State 375.00 TREASURY DEPARTMENT For salary of State Treasurer 3,500.00 For Salary of Deputy State Treasurer 1,800.00 For contingent expenses of the office of State Treasurer 1,200.00 AUDITOR OF ACCOUNTS For Salary of Auditor of Accounts 3,600.00 For Salary of the Deputy Auditor of Accounts .. . 1,800.00 For contingent expenses of the office of Auditor of Accounts 700.00 For contingent expenses under Sec. 22 of Senate Bill #122 10,000.00 DEPARTMENT OF INSURANCE AND BANKING For salary of the Insurance Commissioner $3,500.00 For salary of Clerk of the Insurance Commissioner 1,000.00 For contingent expenses of Department of Insurance and Banking 1,500.00 , STATE LIBRARY For the salary of State Librarian $1,500.00 62 LAWS OF DELAWARE APPROPRIATIONS For contingent expenses of State Librarian 850.00 For purchase of new books 500.00 STATE LIBRARY COMMISSION For the Appropriation for regular expenses $5,000.00 For contingent expenses State Library Commission 200.00 GAME AND FISH COMMISSION For the salary Chief Game & Fish Warden $600.00 For enforcing uniform Fish Law 200.00 For propagation of fish and game 600.00 OYSTER REVENUE COLLECTOR For the salary of Oyster Revenue Collector $960.00 For the salary of Officers and Crew of Watch Boat 2,640.00 For the contingent expenses of the Office of Oyster Revenue Collector 100.00 STATE REVENUE COLLECTOR For salary of State Revenue Collector $1,800.00 For contingent expenses of State Revenue Collector 600.00 SPECIAL COLLECTOR OF STATE REVENUE For salaries of Special Collectors of State Revenue. $2,800.00 For contingent funds of Special Collectors of State Revenue 1,200.00 REGISTERS OF WILLS For salaries $800.00 STATE PROPERTY-INSURANCE AND CARE OF For the salary of janitor of the State House $500.00 LAWS OF DELAWARE 63 APPROPRIATIONS For the salary of Assistant Janitor of State House 400.00 For the salary of one night janitor 500.00 For heat, light and repair 7,500.00 For water rent, State House and Armory 112.50 For fire insurance on all State property for the year 1921 10,000.00 LABOR COMMISSION OF DELAWARE For the contingent expenses of the Labor Commission of Delaware $3,000.00 For the salary of Child Labor Inspector 1,800.00 For the salary of the Ten-Hour Inspector 1,000.00 CANNERY INSPECTOR For the salary of Cannery Inspector $1,000.00 For the contingent expenses of Cannery Inspector 500.00 For the expenses of Supervisors of Institutions 100.00 AUTOMOBILE INSPECTORS For salaries of Automobile Inspectors $900.00 BOARD OF STATE SUPPLIES For printing fund $45,000.00 For contingent expenses of Board of State Supplies 500.00 DEPARTMENT OF JUSTICE For the salary of the Chancellor $7,500.00 For the Cliancellor for reporting 200.00 For the salary of Stenographer to the Chancellor 2,000.00 For the contingent expenses of the Court of Chancery 400.00 For the salary of the Chief Justice 7,buti.u0 For the salaries of the Associate Judges 28,800.00 For the Associate Judge in Kent County for reporting 200.00 64 LAWS OF DELAWARE . APPROPRIATIONS For the salary of the Court Stenographer 2,000.00 For transcripts of Supreme Court and Asst. Sten-ographers 2,500.00 JUDICIAL REPORTS For William H. Boyce, for 200 copies of Reports . . $2,000.00 For Charles M. Curtis, for Reports 1,000.00 ATTORNEY GENERAL For the salary of the Attorney General $3,600.00 For the salary of the Deputy Attorney General for New Castle County 1,500.00 For the salary of the Deputy Attorney General for Kent County 1,000.00 For the salary of the Deputy Attorney General for Sussex County 1,000.00 For the salary of Chief Deputy Attorney General 1,500.00 For the contingent expenses for Attorney General 7,500.00 For salaries of State Detectives 5,600.00 For the Actual Expenses in serving Requisition Papers 1,000.00 EDUCATION For the interest on bonds of the School Fund $10,727.10 For the Americanization of Foreign Residents 25,000.00 For the Child Welfare Commission 25,000.00 For the Child Welfare Commission for the State of Del-aware an additional sum of Thirty-five Thousand Dollars ($35,000) 35,000.00 STATE SCHOOL TAX DEPARTMENT For Salary of State School Tax Commissioner 4,000.00 For salary of Personal Income Tax Deputy 3,000.00 For Salary of Corporation Tax Deputy 3,000.00 For Assistants and Field Agents for the State School Tax Commissioner 5,000.00 LAWS OF DELAWARE 65 APPROPRIATIONS For Clerks and Stenographers for the State School Tax Commissioner 2,500.00 For contingent fund for State Tax Commissioner. . . 5,000.00 For Stationery and Printed forms for this Department 5,000.00 DELAWARE COLLEGE For the interest on certificates of indebtedness to Delaware College $4,980.00 For the Trustees of Delaware College (United States Government Appropriation) 40,000.00 For the Trustees of Delaware College (Chair of History) 2,500.00 For the Trustees of Delaware College for the main-tenance of the Summer School for Teachers. . 4,500.00 For the Trustees of Delaware College for the main-tenance of the said College 83,500.00 For the Trustees of Delaware College for the maintenance of the Women's Affiliated College . . 53,000.00 For the Trustees of Delaware College for the maintenance of the Agriculture Department and the State Experiment Farm 20,000.00 For the Trustees of Delaware College to secure appropriation under Act of Congress known as Smith-Lever Act 8,204.00 For the Trustees of Delaware College to secure appropriation provided in Act of Congress sup-plemental to Smith-Lever Act, when and if passed 3,001.50 For the Trustees of Delaware College maintenance of Farmers' short course 1,000.00 STATE COLLEGE FOR COLORED STUDENTS For the Trustees of the State College for colored stu-dents (U. S. Government appropriation) 10,000.00 For the Trustees of the State School for colored stu-dents for the improvement of building and grounds 15,000.00 For the Trustees of the State College for colored stu- 66 LAWS OF DELAWARE APPROPRIATIONS dents for summer schools 500.00 For board "for colored teachers for summer schools 500.00 STATE REFORMATORY SCHOOLS For Ferris Industrial School of Delaware, operation. . $25,000.00 For Ferris Industrial School of Delaware, Repairs and Replacement 3,000.00 For the Industrial School foi colored girls of Delaware 1,500.00 For the Delaware Industrial School for Girls 6,000.00 For the Delaware Industrial School for Girls an addi-tional sum of Four Thousand Dollars 4,000.00 LIBRARIES For the Chairman of the Committee on Traveling Li-braries of the State Federation of Women's Clubs for establishing libraries For Free Libraries in School Districts CHARITIES AND ELEEMOSYNARY INSTITUTIONS For the Board and Tuition of indigent, deaf, dumb, blind and idiotic children 15,000.00 For St. Michael's Day Nursery and Hospital ior Babies 5,000.00 For the Society for the Prevention of Cruelty to Chil-dren 900.00 For the Delaware Commission for the Blind 10,000.00 For the Delaware Commission for the Blind, appren-tices 1,000.00 For the burial of indigent soldiers, sailors and marines 700.00 For the proper observance of Memorial Day 1,000.00 For the Old Folks' Home at Dover 2,500.00 For the Sdldiers' Rest Room at Delaware City . 200.00 For Home for Feeble Minded at Stockley 20,000.00 For the Mothers' Pension Fund 30,000.00 For the State Board of Charities, Dependent Children Act - 2,000.00 For the Layton Home for Aged Colored People 1,000.00 100.00 600.00 LAWS OF DELAWARE 67 APPROPRIATIONS For the State Board of Charities, annual appropriation 5,000.00 For Delaware State Hospital at Farnhurst, for Gen-eral Maintenance $190,067.74 For Delaware State Hospital at Farnhurst, Amuse-ment Fund 600.00 HISTORICAL RECORDS For the expenses of the Public Archives Commission $2,000.00 For the Historical Society of Delaware 300.00 For Purchase of State Papers 500.00 PUBLIC HIGHWAYS For the Improvement of the Public Highways in the three Counties $30,000.00 For the Salary of the State Highway Commission of New Castle County 1,000.00 For the State Highway Commission, condemnation proceedings 15,000.00 PUBLIC HEALTH For the expenses of the State Board of Health $6,000.00 For the expenses of the Board of Vital Statistics . 2,000.00 For the Pathological and Bacteriological Laboratory 10,000.00 For the purchase and distribution of Diphtheria Anti- Toxin and for immunizing purposes 5,000.00 For the State Tuberculosis Commission, to defray the expenses thereof 20,000.00 For the State Tuberculosis Commission to provide for the care of colored consumptives 10,000.00 For the State Tuberculosis Commission, extra annual appropriation 25,000.00 For the Medical Council of Delaware 300.00 For the State Board of Pharmacy 250.00 For the State Board of Dental Examiners 300.00 For the State Board of Health to provide Nurse to supervise midwives 2,000.00 68 LAWS OF DELAWARE APPROPRIATIONS For reporting diseases dangerous to public health.... $2,500.00 AGRICULTURE For State Board of Agriculture $10,000.00 For Peninsula Horticultural Society 1,000.00 For Analyzing Fertilizers and Feeds 10,000.00 For Controlling Diseases of Live Stock 5,000.00 For Poultry DiseasesSpecial 1,000.00 For Encouraging Poultry Breeding 300.00 For Tuberculosis Eradication 50,000.00 For Farmers' Institutes 1,000.00 For Bureau of Markets 4,000.00 Corn Shows and Premiums 400.00 PUBLIC DEFENSE NATIONAL GUARD For salary of Adjutant General $1,600.00 For Clerk Hire, Adjutant General's Office 3,000.00 For Appropriations to Companies, Band and Head-quarters 6,600.00 For Clothing Allowance, Officers 1,000.00 For Wages of Janitor and Watchman, Light and heat, Telephone and Telegraph, Postage, Printing and Publication, Armory Supplies, Officers' Bond and Insurance, Repairs and Maintenance of Armo-ries, and Traveling Expenses of Officers 6,130.00 For State Rifle Range; Wages of Caretaker and la-borer, insurance, repairs and maintenance 2,270.00 For Emergency Fund : To be expended only in .case of emergencies, upon warrant of the Governor and the State Military Board 3,000.00 For so much as may be used of the balance remaining January 1, 194 of the appropriation for the col-lection, publication and preservation of records, history and statistics; preservation of colors, standards and battle flags and relics of Delaware LAWS OF DELAWARE 69 APPROPRIATIONS troops in wars in which the State participated not to exceed the aggregate for the two years, of 5,000.00 For so much as may be used in 1922 of the balance re-maining from 1921 of the appropriation for col-lection of photographs of deceased soldiers of Delaware killed in action, died of wounds or lost life in performance of duty while serving in the Military or Naval forces during the war with Germany not to exceed the aggregate, for the two years, of 500.00 For expense of conducting Military and Naval Fu-nerals of deceased service men from Delaware brought from overseas, $125.00 per funeral INTEREST ON BONDED INDEBTEDNESS For the interest on the issue of 1907, Farmers' Bank, Dover 9,200.00 For the interest on the issue of 1907, Farmers' Bank, Wilmington 1,600.00 For the interest on the issue of 1907, Farmers' Bank, Wilmington 800.00 For the interest on the issue of 1897, Philadelphia National Bank 7,350.00 For Farnhurst, interest on bonds 2,200.00 For Women's Affiliated College, interest on bond ... . 4,600.00 ELECTIONS For the Department of Elections of the City of Wil-mington 7,800.00 For Registrars and Assistant Registrars 30,000.00 MISCELLANEOUS For the payment for portraits of Prominent Dela-wareans $500.00 For the Portraits of Governors of Delaware 350.00 For Compensation of Assessors 800.00 70 LAWS OF DELAWARE APPROPRIATIONS For the Delaware State Fair 10,000.00 For the Kent and Sussex County Fair 5,000.00 For the Conference of Governors 350.00 For the Robbins Hose Company 250.00 For the redemption of State Bonds 10,000.00 For the appropriation to meet appropriation of the Smith-Hughes Vocation Fund 23,000.00 For premiums on bonds of officers to be paid by the State 600.00 For the State Highway Department, annual appropria-tion 150,000.00 Section 2. If the estimated revenues of the State or Dela-ware shall prove to be insufficient for the payment of the sev-eral appropriations provided for herein, to provide for casual deficiencies of revenue for said fiscal year, and in order that the appropriations hereinabove enumerated may be promptly paid, the State Treasurer is hereby authorized to issue notes or certificates of indebtedness of the State of Delaware to such an amount as he shall, by and with the consent of the Gov-ernor and the Secretary of State, deem necessary to meet and to pay any of said appropriations, or any part of any of said appropriations, as to which the revenues of the State of Dela-ware for the fiscal year aforesaid may prove to be insufficient, not, however, to exceed the sum of one hundred thousand dol-lars. The said notes or certificates of indebtedness shall be in such denominations, and have such form as the Governor, the Secretary of State, and the State Treasurer may determine, and shall be payable at any period not exceeding one year from the date of the issuance thereof out of any moneys in the Treasury of the State not otherwise appropriated. The said notes or cer-tificates of indebtedness shall be numbered consecutively, and shall be dated the fifteenth day of November, 1922. The prin-cipal of said notes or certificates of indebtedness shall be pay-able at the Farmers' Bank, at Dover, on the date of their ma-turity upon presentation thereat and surrender thereof. The said notes or certificates of indebtedness shall be signed by the Governor, the Secretary of State, and the State Treas- LAWS OF DELAWARE 71 APPROPRIATIONS urer, for and on behalf of the State, and shall have the great seal of the State of Delaware impressed thereon or affixed thereto. Section 3. The Governor, the State Treasurer and the Sec-retary of State shall constitute a Commission to negotiate and arranke for the sale or disposition of said notes or certificates of indebtedness. Section 4. That all moneys received by the State Treas-urer from the sale of the said notes or certificates of indebted-ness by this Act authorized to be issued, shall be and they are hereby specially pledged and appropriated to and for the pay-ment of the several appropriations, or any part or portion there-of hereinabove enumerated and set forth, as to which the rev-enues of the State for the said fiscal year may prove to be insuf-ficient; provided, however, if, for the payment of said appro-priations it shall be necessary to sell said notes or certificates of indebtedness, or any of them, and there shall remain a bal-ance in the hands of the State Treasurer derived from said sale of said notes or certificates of indebtedness, after the said appropriations shall have been paid, then such balance is hereby appropriated and the State Treasurer is hereby authorized and directed to pay such balance into the sinking fund of the State of Delaware. Section 5. That the public faith of the State of Delaware is hereby pledged for the full and complete 'payment of the principal and interest of the notes or certificates of indebtedness authorized by this Act, and said notes or certificates of indebted-ness shall be, and the same are exempted from taxation for any purposes by this State. Section 6. That all expenses incident to the advertising, preparation, the issuing and delivering of said notes or certifi-cates of indebtedness shall be allowed to the said State Treasurer, and shall be paid by him out of any money in the treasury of the State not otherwise appropriated, upon the production and 72 LAWS OF DELAWARE APPROPRIATIONS exhibition by the said State treasurer of the necessary vouchers thereof as by law required with reference to other disburse-ments of the public fund. Approved April 28, A. D. 1921. LAWS OF DELAWARE 73 CHAPTER 12 STATE REVENUE APPROPRIATIONS CLAIMS AN ACT appropriating cehtain money out af the State Treasury of the State of Delaware to pay certain claims against the State. Be it enacted by the Senate and House of Representatives of the State of Delaware, in General Assembly met: Section 1. That the several sums of money hereinafter named are hereby appropriated out of the Treasury of this State for the purpose of paying the claims hereinafter mentioned, and the State Treasurer is hereby authorized and directed to pay the same as follows : James W. Wise $4,815.90 James R. Hunter 339.00 Alfred Raikes 183.65 Alice B. Kingsbury 20.00 Margaret H. Camac 20.00 Catherine McCaffrey 20.00 Helen E. Beckwith 20.00 Paige B. Catchings 20.00 Olive R. Buell 20.00 H. J. Marshall 75.00 Robert Smith 75.00 Aaron Paskins 75.00 Agnes G. Willey 150.00 Charles Zanders 15.25 Thomas Day 400.00 Alfred Neill 296.00 William Wickes 10.00 Dover Machine Works 206.57 74 LAWS OF DELAWARE CLAIMS J. E. Beck Company 35.00 Charles M. Smith Company 77.30 G. Austin Merritt 84.60 H. S. Ledenham 150.00 George T. Derrickson 22.50 William Barnett 15.00 Charles Tingle 15.00 Erasmus Matthews 22.50 Rolly C. Murray 15.00 Charles J. Baker 15.00 Harold S. Creamer 116.00 Alfred Raikes 120.00 Charles Murray 3.00 J. Danforth Bush, Wilmington 267.84 James W. Robertson, Wilmington 299.36 William J. Lutz, Wilmington 279.36 J. G. Highfield, Jr., Wilmington 390.24 John M. Walker, Hockessin 362.00 John F. Richards, Newark 378.40 James McIntire, Elkton, Md. 384.32 John E. Latta, Townsend 108.00 L. M. Price, Smyrna 72.00 Charles Hopkins, Dover 70.64 James F. Alice, Jr., Dover 18.36 Charles D. Murphy, Harrington 97.20 Wallace S. Handy, Milford 175.16 I. D. Short, Milford 144.00 Captain George B. Insley, Bethel 279.36 Asa Bennett, Frankford 335.20 Harry Prettyman, .Hollyville 298.40 J. Carey Palmer, Milton 310.88 Harry H. Marr, Wilmington 279.36 Robert W. Rramer, Wilmington 332.80 Henry Wilson, Wilmington 299.36 William E. Virden, Wilmington 308.53 Samuel J. White, Wilmington 279.36 Frank C. Miller, Wilmington 382.36 William Lord, Marshallton 293.38 Richard G. guaingham, Newark 378.72 LAWS OF DELAWARE CLAIMS 75 Charles L. Medi11, Newark 338.40 Edward S. Megginson, New Castle 241.84 William J. Crompton, Porter 155.94 Edward Lester, Jr., St. Georges 192.96 Alexander P. Corbit, Odessa 150.60 Walter Lee, Townsend 105.12 A. Jefferson Staats, Townsend 149.44 John E. Wilson, Smyrna 69.12 William B. ,Harrington, Cheswold 28.80 Harry B. Clark, Kenton 139.46 Robert J. Schneider, Dover 46.83 Frank Hall Davis, Dover 31.42 Walter J. Paskey, Sr., Harrington 104.86 Willard S. Brown, Magnolia 40.32 Edward Dill, Felton 81.71 P. H. Noble, Harrington 164.24 B. F. Davis, Milford 180.75 Harry B. Clendaniel, Lincoln City 166.63 Charles M. Kinder, Bridgeville 195.84 Samuel S. Gray, Seaford 230.34 John T. Phillips, Bethel 234.46 George H. Otwell, Laurel 254.46 Seth H. Hudson, Dagsboro 302.74 Elmer J. Turner, Franlcford 354.48 John D. Warrington, Millsboro 321.96 Hiram S. Smith, Georgetown 257.76 Thomas W. Turner, Lewes, Del. 304.24 J. A. Downes 30.00 The Index 201.50 The Index 52.00 Harrington Journal 1,070.00 Dr. Robert W. Tomlinson 75.00 Dr. T. H. Davies 75.00 T. H. Weisenburg, M D. 225.00 Earl D. Willey 215.00 George M. Fisher 40.12 Phillip Burnett 10.28 Hotel Richardson (Inauguration) 61.50 76 LAWS OF DELAWARE CLAIMS L. H. Gulick 190.05 Kells, Newark 449.40 Kells, Newark 197.20 William Galigna (stamps) 22.75 David Coverdale 75.00 Frank P. Mahoney 133.33 Alice B. Kingsbury 25.00 J. Seward Dailey 550.00 0. T. Cannon 550.00 Charles A. L. Lingo 550.00 George H. Carroll 550.00 Thomas W. Killen 48.00 Marvel 0. Watson (Page Court) 24.00 John E. Cook, Sheriff 16.00 Charles W. Graham, Sheriff 8.00 Frank Jackson, Janitor 24.00 George H. Hogue 28.75 J. Norris Robinson 204.00 Star Publishing Company 520.00 Delaware Anti-Tuberculosis Society 749.90 J. Carey Palmer 110.00- I. D. Short 55.00 Charles D. Murphy 40.00 Liberty Bell Council No. 21 10.00 J. C. Porter 10.00 Ira Wright 37.50 James & Roberts 12.25 G. E. Warrington 0 10.00 M. S. Coulbourn 2.00 Robinson Concert Band 25.00 Frederick D. Bendler 200.00 Harris Samonisky 200.00 J. Ilan Anderson 347.30 Julian B. Robinson 51.00 Ward H. Short 52.50 William D. Lank 37.50 Theodore M. Jarvis 37.50 John A. Craston Lumber Company 71.52 Approved April 1, A. D. 1921. LAWS OF DELAWARE 77 CLAIMS State Board of Charities 166.53 Milford Chronicle Publishing Company 779.00 Milford Chronicle Publishing Company 87.50 A. R. Saylor Printing Company 209.85 Dan M. Cochran 600.00 Mrs. E. B. Herpel 27.54 Frank C. Warner 31.47 Delawarean Publishing Company 15.00 Delaware State News 161.00 Delaware State News 2,960.25 Asa Bennett 266.78 The State Sentinel 5,198.31 The Delaware Republican 51.70 Western Union Telegraph Company 5.25 Postal Telegraph-Cable Company 1.56 Robert G. Houston 1,500.00 James H. Hughes 1,500.00 Wallace S. Handy 60.00 John F. Richards 44.10 J. Carey Palmer 42.12 Diamond State Telephone Company 341.05 Diamond State Telephone Company 250.22 Ellwood Wright 24.06 William Chandler 6.20 Harris Samonisky 4.00 H. S. Rausch 10.06 W. K. Yerger 7.44 C. W. W. Schantz 3.34 Isaac Rissmiller 4.18 H. E. Stahl 7.22 Robert Shilling 5.38 M. E. Stine 8.08 J. F. Parsons 10.94 J. Herbert Owens 9.8,2 E. J. Hardesty 19.50 Wallace S. Handy 30.00 Walter J. Paskey 30.00 78 LAWS OF DELAWARE CHAPTER 13 STATE REVENUE. APPROPRIATIONS AN ACT appropriating certain money out of the State Treasury of the State of Delaware to pay certain claims against the State. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the several sums of money hereinafter named are hereby appropriated out of the treasury of the State for the purpose of paying the claims hereinafter mentioned, and the State Treasurer is hereby authorized and directed to pay the same as follows : Delaware State News for printing 3000 copies of the School Law, approved March 31, 1921 $700.00 Underwood Typewriter Company, repairing typewriter 5.30 Approved May 17, A. D. 1921. LAWS OF DELAWARE 79 CHAPTER 14. STATE REVENUE SCHOOL BUDGET AN ACT adopting a School Budget for the school year beginning July 1, 1921, and ending June.30, 1922, and for the school year beginning July 1, 1922, and ending June 30, 1923, and relating to the expenditures of the School Fund and all taxes and school moneys raised for the support of Free Public-Schools for the said years and making appropriations for the said years. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the following itemized budget shall consti-tute the Official School Budget for each of the school years be-ginning July 1, 1921, and July 1, 1922, and ending respectively on June 30, 1922, and on June 30, 1923, and the State Treasurer is hereby directed to pay the warrants of the State Board of Education drawn against the several items thereof to the amounts of and not exceeding same in each of said school years, which said itemized budget is made a part of this Section and is in the words, letters and figures following to-wit: Sc LAWS OF DELAWARE SCHOOL BUDGET Section 2. That the item in the said budget directing the expenditure of Fifteen Thousand Dollars in each of said years for the expenses of teachers in Summer School may be used and expended at Delaware College or elsewhere as the State Board of Education shall direct, and shall be paid out on warrants countersigned by the President or Vice-President and Secretary of the State Board of Education. Section 3. That the item in said budget directing the ex-penditure of Thirty-five Thousand Dollars for the salaries of Superintendents shall be expended in the payment of salaries of Superintendents in Special School Districts and in the City of Wilmington. Section 4. That the item in the said budget directing the expenditure of One Hundred and Fifty Thousand Dollars for up-keep of grounds, repairs of buildings, repairs and replacement of equipment and apparatus and for other maintenance shall be distributed by the State Board of Education to and among the various districts in the State and shall be paid upon warrants drawn by the President or Vice-President and Secretary of the State Board of Education. Section 5. That the tax levied in the several Counties on real and personal property under Section 59 of the Act entitled "An Act to provide for the establishment and maintenance of a general and efficient system of Free Public Schools" approved March 31, 1921, shall in each of said years be paid from time to time as collected to the State Treasurer to be and constitute a part of' the school fund for the said years, and the County Treas-urer and Receiver of Taxes of each of the Counties shall make monthly settlements with the State Treasurer in each of said years of the taxes collected undr said Section. Section 6. That the several items of the - School Budget adopted in Section 1 of this Act shall be paid in each of said school years out of the tax on real and personal estate levied under Section 59 of an Act entitled "An -Act to provide for the establish-ment and maintenance of_ a -general and efficient system of Free Public Schools" approved March 31, 1921, and the income from ments of equipment and apparatus- and ot her maintenance -., -. 150,000 For high school libraries and wp-tipment - - -20,845 Replacement or transportation 65;000_ V. GENERAL CONTROL_ - - - Salaries of State-Beard members 2,400 Contingent Rind of State Treasurer, stamps, etc 800 (e) Salary-of State Superintendent and assistant 14,000 (d) Trav-eling expenses of State Superintendent. and as- _ - - - sistants t 3,000 - - (e) Office expenses State I3oard Statistician, bookkeeper, clerical help and supplies 15,000 (I') School census 2,000 (g) Bonds for County Treasurer 1,090 (It) Salaries for Superintendents 35,000 ( i) Expenses of Superintendent's office, including same $873,614 $1,598,900 16,100 Smith-Ifughes 15,000 Teachers' expenses, Summer School 20,000 Contingent Fund for items ir budget** 450,000 Supplementary Fund*** 100,000 Supplementary Fund**** .$2.200,000 *Replacement and transportation $65,000. To be used by the State Board of Education only in districts now having transportation to reope port the pupils as one or the other may be found to be the more economical and in harmony with the sentiment of the community. **Contingent Fund for items in budget $20,000. To be used by the State Board of -Education as a contingent fund to make up any shortage get except for teachers' salaries, supervisors salaries helping teachers' salaries, "fuel and teXtbooks. ***Supplementary Fund *450,000. To be used by the State Board of Education for payment iaf the increase, if necessary, in the following including superintendents, supervisors or helping teachers; fuel; textbooks. ****For High Schools (extra support) 1000,000. To be distributed by the State Board of-Education for high school support in excess of $1 of 1921; provided that the State Board of Education shall not apportion to any high school an amount in excess-of the necessary per pupil cost cess of the average high school cost per pupil in the high schools of the State outside of Wilmington, the per pupil cost for any high school or inept of such high school or high schools. I. DEBT SERVICE State Board . Claymont - STATE SCI-TOOL BUDGET: FOR THE SCHOOL YEAliS 1921-22 AND 1922-23 Caesar Du Pont Newark New Cagle Smyrna Dover Rodney Harrington Milford Georgetown Lewes Seaford Lau (a) To retire old debts (b) idt erest on old debts $ 5,900 15,500 360 540 1,060 700 1,725 2,785,_ - 1,215 2,000 945 1,500 440 i IL FIXED CHARGES Insurance . 4,000 300 212 125 150 100 125 200- 50 75 75 100 100 III. INSTRUCTIONAL SERVICE (a) I Expenses or supervisors, salaries of helping teach-ers 11,7-19 (a) 2 Other expenses of-supervision, including travel (b) Salaries of supervising principal and part salaries of superintendents. (c) 1 Principals of 3 or more teachers 8,184 26,367 (c) 2 White High School teachers 34,736 8,333 5,747 _ -6,196 5,118 9,062 5,967 5,234 6,093 4,847 4,200 4,029 4,1 (c) 3 White Elementary teachers 261,238 8,915 6,586 11,720 _ 7,819 9,616 49;038113 6,457 -4,403 9,394 5,517 6,721 5,051 7,`. _(c) 4 Colored teachers (d)-Textbooks (e) Supplies and 51,932 90,000 2,184 1,980 3,300 1,944 1,200 2,550 600 1,500 1,082 M (1) Mterial- _ (1) Tuition (g) Wilmington teachers 3,070 IV. OPERATION AND MAINTENANCE OF PLANT (a) Wages of janitors, engineers, etc., and supplies for same . - 22,835 1,058 1,405 1,338 1,384 1,674 1,544 1,113 '777 1,161 744 1,150 791 (b) Fuel, water, light an d power -., - - (c) Upkeep of grounds, repairs of building and-replace- 29,058 8 r.: 1,556 1.427 1.214 1,182 1,192 780 969 984 897 850 877 250 250 250 |
| Date Digital | 2010 |
| CONTENTdm file name | 3036.cpd |
Description
| Title | Laws of the State of Delaware - Volume 32 - Page 1 |
| Creator2 | Delaware General Assembly |
| Type | Text |
| Full Text | LAWS OF THE STATE OF DELAWARE PASSED AT THE NINETY- EIGHTH SESSION OF THE GENERAL ASSEMBLY COMMENCED AND HELD AT DOVER On Tuesday, January 4th, A. D. 1921 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES THE ONE HUNDREDTH AND FORTY- FIFTH VOLUME XXXII THE STAR PUBIAFIING CO., WILMINGTON, DEL. 1921 |
| CONTENTdm file name | 15491.pdfpage |
Tags
Add tags for Laws of the State of Delaware - Volume 32 - Page 1
Comments
Post a Comment for Laws of the State of Delaware - Volume 32 - Page 1
