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LAWS
OF THE
STATE OF DELAWARE
PASSED Al' THE
One Hundredth and First Session
of the General Assembly
COMMENCED AND HELD AT DOVER
On Tuesday, January 4th, A. D., 1927
AND
IN THE YEAR OF THE INDEPENDENcE OF THE u- grrED
STATES THE ONE HCNDREDTH AND FIFTY- FIRST
VOLUME XXXV
PRESS OF
THE STAR PUBLISHING CO.
WILMINGTON, DEL.
Object Description
| Rating | |
| Title | Laws of the State of Delaware - Volume 35 |
| Date Original | 1927 |
| Description | Laws of the State of Delaware, Passed at the One Hundredth and First Session of the General Assembly, Commenced and Held at Dover on Tuesday, January 4th, A. D. 1927. Volume XXXV. |
| 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 Al' THE One Hundredth and First Session of the General Assembly COMMENCED AND HELD AT DOVER On Tuesday, January 4th, A. D., 1927 AND IN THE YEAR OF THE INDEPENDENcE OF THE u-grrED STATES THE ONE HCNDREDTH AND FIFTY-FIRST VOLUME XXXV PRESS OF THE STAR PUBLISHING CO. WILMINGTON, DEL. JLS:LBP LAWS OF DELAWARE TITLE ONE Construction of Statutes CHAPTER 1 AMENDMENT TO CONSTITUTION AN ACT proposing an amendment to Article 2 of the Constitution of the State of Delaware. authorizing the General Assembly to empower municipal corporations, other than counties, to adopt zoning ordinances. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of each branch thereof concurring therein): Section 1. That Article 2 of the Constitution of the State of Delaware be amended by adding at the end thereof a new section to be known as Section 25 as follows: Section 25. The General Assembly may enact laws under which municipalities, other than counties, may adopt zoning ordinances limiting and restricting to specified districts, and regulating therein buildings and structures, according to their construction, and the nature and extent of their use, and the exercise of such authority shall be deemed to be within the police power of the State. Approved March 18, A. D. 1927. 3 TITLE TWO Jurisdiction and Property of the State CHAPTER 2 JURISDICTION, LIMITS AND SOVEREIGNTY AN ACT authorizing the Governor and the Secretary of State of the State of Delaware to convey to the heirs of Samuel J. Wright certain lands in the Town of Newark, Delaware, now belonging to the State of Delaware. WHEREAS, the United States of America owns a certain lot or piece of land in the Town of Newark, Delaware, bounded on the West by South College Avenue, on the South by Delaware Avenue, and on the East and North by lands of The State of Delaware, and WHEREAS, said lot, piece or parcel of land was purchased by and is held by the United States of America, for the purpose of erecting thereon a Postoffice Building, and WHEREAS, negotiations are pending between the United States of America and the heirs of Samuel J. Wright, deceased, for the change of said Postoffice site to another location on lands of the said heirs of Samuel J. Wright, deceased, at the corner of Main Street and Centre Street, in the Town of Newark, Dela-ware, and WtimEAs, part of said -negotiations are that the United States of America shall convey to The State of Delaware said lot, piece or parcel of land at the corner of South College Avenue and Delaware Avenue, provided that The State of Delaware will convey to the heirs of Samuel J. Wright, deceased, a certain lot owned by the said The State of Delaware, on the South side of Delaware Avenue, in the Town of Newark, Delaware, LAWS OF DELAWARE 5 JURISDICTION, LIMITS AND SOVEREIGNTY Now therefore, be it enacted by the _Senate and House of Rep.esentatives of the State of Delaware, in General Assembly met (three-fourths of all the mem,be'rs elected to each branch thereof concurring therein). Section 1. That the Governor and Secretary of State of The State of Delaware and the Trustees of the University of Delaware are hereby authorized and empowered to enter into and make any agreement with the United States of America, and the heirs of Samuel J. Wright, deceased, which the said Governor and Secretary of State of The State of Delaware may determine to be advisable and proper, for the conveyance of said lot, piece or parcel of land belonging to The State of Dela-ware, on the South side of Delaware Avenue, in the Town of Newark, aforesaid, to John Pilling Wright, Norris N. Wright, Ernest B. Wright, Mary Eliza Wright and Elizabeth W. Proud, the heirs of the said Samuel J. Wright, deceased, in considera-tion for the conveyance to The State of 'Delaware by the United States of America of that certain lot, piece or parcel of land in the Town of Newark, aforesaid, at the corner of South Col-lege Avenue and Delaware Avenue, recited in the preamble of this Act ; and the Governor and Secretary of State of The State of Delaware are hereby further authorized, empowered and di-rected to execute, in the name of and under the Great Seal of The State of Delaware, a deed conveying to the said John Pilling Wright, Norris N. Wright, Ernest B. Wright, Mary Eliza Wright and Elizabeth W. Proud, their heirs and assigns, any lot, piece or parcel of land belonging to The State of Delaware, on the South side of Delaware Avenue, as aforesaid, which the said Governor, and Secretary of State of The State of Delaware, and the Trustees of the University of Delaware may agree to convey as.consideration for the lot, piece or parcel of land to be conveyed by the United States of America to The State of Dela-ware. Approved February 25 A. D., 1927. 6 LAWS OF DELAWARE CHAPTER 3 JURISDICTION, LIMITS AND SOVEREIGNTY AN ACT to cede to the United States certain lands under water in the Delaware River, for the purpose of aiding in the improve-ment of said river. WHEREAS, The Federal Government is engaged in dredging and otherwise improving the bed of the Delaware River under authority of Congress, and in the course of such improvement it has been found necessary for the Government to construct a bulkhead around portions of what are known as "Dan Baker" and "Stony Point" shoals, so as to form a basin within which the material dredged from the channel was deposited, thereby forming an island; and, WHEREAS, The Legislature of the State of Delaware, by an Act approved April fourth, one thousand nine hundred and seven, ceded jurisdiction over and conveyed to the United States all right, title, interest and property of the State of Delaware in and to the aforesaid area, except that the State of Delaware retained its sovereignty and jurisdiction over the land conveyed so far as that all civil and criminal process issued under any law of the State of Delaware might be executed in any part of the premises conveyed ; and WHEREAS, A stone dike has been constructed by the United States from the southerly end of the aforesaid island to the New Jersey shore of the Delaware River at Stony Point, thereby forming a basin between the aforesaid island and the New Jer-sey shore of the Delaware River within which it is the intention of the United States to deposit material dredged from the chan-nel; and, WHEREAS, When filled this area will form solid land above high water connecting the aforesaid island with the New Jersey shore of the Delaware River, which it is thought important to have in the possession and under the control of the United States ; and, WHEREAS, The Government of the United States desires to acquire title to that portion of the river bottom of the Delaware River on which the aforesaid land is to be constructed: therefore, LAWS OF DELAWARE 7 JURISDICTION, LIMITS AND SOVEREIGNTY Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That all the right, title, interest, and property of this State in and to certain submerged land in the Delaware River between the States of Delaware and New Jersey, the location of said land, with reference to the United States Engi-neer Department triangulation of the said river, being more specifically described as follows: Beginning at a point A, distant four thousand three hun-dred and fifteen (4,315) feet from triangulation station Stony Point on a line South sixty-five degrees forty-one minutes West (S 65° 41' W) therefrom, and distant ten thousand eight hun-dred fifteen and nine-tenths (10,815.9) feet from triangulation station Hope on a line North sixty-two degrees fifty minutes and twenty-six seconds West (N 62° 50' 26" W) therefrom, this point A being also the point of beginning of the boundary of a parcel of land formerly ceded to the United States by the States of Delaware and New Jersey by acts approved April fourth, one thousand nine hundred and seven, and March twenty-ninth one thousand nine handred and seven, respectively ; thence from A along the east boundary of the said land ceded to the United States by the following courses and distances ; North seven de-grees thirty-three minutes West (N 7° 33' 0" W) two thousand and six and two-tenths (2,006.2) feet to B; thence North five degrees forty-seven minutes West (N 5° 47' 0" W) three hun-dred and eighty-two and six-tenths (382.6) feet to C; thence North three degrees fifty-three minutes West (N 3° 53' 0" W) eight thousand one hundred and fifty-five (8,155) feet to D; thence North seven degrees forty-nine minutes and twenty sec-onds West (N 7° 49' 20" W) four thousand five hundred and nineteen (4,519) feet to E, the beginning of a curve the degree of which is thirty degrees, eleven minutes and twenty-five sec-onds (30° 11' 25") ; thence along said curve a distance covered by a central angle of fifty-nine degrees five minutes and eleven seconds (59° 5' 11") to F; the bearing and length of the chord from E to F being North thirty-seven degrees twenty-one min-utes and fifty-eight seconds West (N 37° 21' 58" W) one hun-dred and eighty-nine and thirty-four hundredths (189.34) feet; LAWS OF DELAWARE JURISDICTION, LIMITS AND SOVEREIGNTY thence from F South sixty-six degrees fifty-four minutes and thirty-one seconds East (S 66° 54' 31" E) five thousand four hundred and forty-three and sixteen hundredths (5,443.16) feet to G, on the south side of Alloway Creek; thence South five de-grees thirty-six minutes and thirty-five seconds East (S 5' 36' 35" E) thirteen thousand four hundred and fifty-two and ninety-five hundredths (13,452.95) feet, approximately parallel to the present shore line and between it and the high water line to H at Stony Point; thence South eighty-nine degrees fifty-six minutes and three seconds West (S 89° 56' 3" W) five thousand and eighty-four and three-tenths (5,084.3) feet to K on a sixteen degree twenty-five minute and thirty-six second (16° 25' 36") curve, which point is on the boundary of the above-mentioned land formerly ceded to the United States; thence along said curve a distance covered by a central angle of ninety-seven degrees twenty-nine thinutes and three seconds (97° 29' 3") to the point of beginning; the bearing and length of the chord from K to A, the place of beginning being North forty-one degrees eleven minutes and twenty-seven seconds East (N 41° 11' 27" E) five hundred and twenty-six and twenty-two hundredths (526.22) feet; this tract of submerged land covering an area of one thou-sand five hundred and forty-one (1,541) acres, more or less, shall be, and hereby are, ceded to and vested in the United States of America as fully, absolutely, and to the same extent as this State now holds and is entitled to the same, together with the jurisdiction thereof. Section 2. The sovereignty and jurisdiction of this State over the land herein conveyed, to such extent as existing at the present time, is hereby retained so far as that all civil and crim-inal process issued under authority of any law of this State may be executed in any part of the premises so conveyed. Section 3. This act shall take effect immediately. Approved February 21 A. D., 1927. LAWS OF DELAWARE 9 CHAPTER 4 PUBLIC LANDS AN ACT establishing a permanent park for the use and enjoyment of the people of this State, out of or from certain public lands situated at Rehoboth, Delaware, and East of Surf Avenue in said Town. WHEREAS, pursuant to the authority of an act of the Gen-eral Assembly approved April 2, 1913, the Public Lands Com-mission for the State of Delaware caused to be made a survey of public lands bordering along the Atlantic Ocean at the Town of Rehoboth, Sussex County, State of Delaware, which said sur-vey shows certain lots or pieces of land east of Surf Avenue and between Surf Avenue and the Ocean, as said Avenue is desig-nated on the plot of lots of The Rehoboth Beach Camp Meeting Association of the Methodist Episcopal Church, said plot being of record in the office of the Recorder of Deeds, in and for Sussex County, in Deed Book 84, at page 603, etc., to be within the lines of said survey of said public lands ; and WHEREAS, it is deemed advisable to preserve the said lands between said Surf Avenue and the Atlantic Ocean as a Public Park ; now, therefore Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That that part of the public lands at or near the Town of Rehoboth, Sussex County, and State of Delaware, which lies east of Surf Avenue in said town and south or south-east of a line running with the south line of Henlopen Avenue in the said town extended to high water of the Atlantic Ocean, and running thence in a southerly direction with high water of the said Atlantic Ocean to a point in the north line of Pennsyl-vania Avenue in the said town extended, and thence in a west-erly course with the said line to a point at the intersection of the east line of Surf Avenue and the north line of Pennsylvania Avenue in said town and thence with the east line of Surf Ave-nue to the place of beginning, be the contents thereof what they may, be and they are hereby declared dedicated to be a permanent park for the enjoyment of the people of this state and their 10 LAWS OF DELAWARE PUBLIC LANDS guests forever, or so long as it seems to the General Assembly of this state from time to time to be fit and proper to be s6 maintained. Section 2. The care and protection of the said tract of land hereinbefore dedicated as a public park, shall be under the control and management of the Public Lands Commission for the State of Delaware, and the Commissioners of the Town of Rehoboth, Delaware, jointly, and the said joint commission shall take care of the said public park by improving and beauti-fying the same and it shall have full and complete policing pow-ers over the said park and may from time to time arrange for the policing thereof. Section 3. Whatever funds may be necessary for the proper care, improvement, beautifying and policing of the said park by the said Public Lands Commission for the State of Delaware and the Commissioners of the Town of Rehoboth, Delaware, acting jointly, shall be taken from funds which shall be provided by the Commissioner of the said Town of Rehoboth. Approved March 30 A. D., 1927. TITLE THREE State Revenue and Supplies CHAPTER 5 STATE REVENUE FRANCHISE TAX AN ACT to Amend Chapter 6 of the Revised Code of the State of Delaware relative to the State Revenue from Domestic Corpora. tions. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Sec. 1. That Section 64 of Chapter 6, being Section 101 of the Revised Code of the State of Delaware, be and the same hereby is repealed. Sec. 2. That Section 65 of Chapter 6, being Section 102 of the Revised Code of the State of Delaware, be and the same hereby is amended by striking out said Section and inserting in lieu thereof the following: 102. Sec. 65. FRANCHISE TAXES; WHAT CORPORATIONS SUB-JECT TO; PAYABLE ANNUALLY; COMPANIES AND SOCIETIES CHAR-TERED TO PAY SICK, FUNERAL, WIDOW OR ORPHAN BENEFITS NOT TO BE DEEMED LIFE INSURANCE COMPANIES :Every telegraph, telephone, cable or electric light company, or company organized for the distribution of electricity, heat, or power, or organized for the purpose of producing or distributing steam, heat or power, every express company, not owned_ by a railroad com-pany and not otherwise taxed, every company _organized for the purpose of the production, distribution, or sale of gas, every parlor, palace, or sleeping car company, every pipe line company, 11 12 LAWS OF DELAWARE FRANCHISE TAX every life insurance_ company, every fire, marine, live stock, casualty or accident insurance company, except mutual fire in-surance companies which do not issue policies on the stock plan, incorporated after the tenth day of March, A. D. 1899 under the laws of this State, shall pay an annual tax, for the use of the State, by way of license for its corporate franchise as herein-after mentioned; provided, however, that no company or society shall be construed to be a life insurance company within the purview of sections sixty-five to eighty-three inclusive of this Chapter, which, by its certificate of incorporation, shall have for its object the assistance of sick, needy or disabled members, the defraying of funeral expenses of deceased members, or to pro-vide for the wants of the widows and families of members after death. Sec. 3. That Section 66 of Chapter 6, being Section 103 of the Revised Code of the State of Delaware, be and the same hereby is amended by striking out said Section and insert-ing in lieu thereof the following: 103. Section 66. Annually on or before the first Tuesday in January, it shall be the duty of the President, Treasurer or other proper officer, or any two directors, of any corporation now existing or hereafter to be incorporated under the provi-sions of the laws of this State of the character specified in the preceding section, to make report to the Secretary of State, stating specifically, (with the degree of particularity required by Paragraph 2, Section 1919, being Section 5 of Chapter 65 of the Revised Code of the State of Delaware), the location of its principal office in this State, and the name of the agent upon whom service of process against said corporation may be served, the location or locations (town or towns, city or cities, street or streets and number, if number there be) of the place or places of business of said corporation without this State; the names and addresses of all the directors and officers of the company and when the terms of each expire; the amount and the number of shares of each class of its authorized capital stock, if any, and the amount and the number of shares of each class actually issued; the date appointed for the next annual meeting of the stock- LAWS OF DELAWARE 13 FRANCHISE TAX holders for the election of directors.; as well also the following particulars, namely : Each telegraph, telephone, cable or ex-press company, not owned by a railroad company and not other-wise taxed, shall state the gross amount of its receipts from business done in this State for the year preceding the making of such report; each gas company and electric light company shall state the amount of its receipts for light or power supplied within this State for the year preceding the making of such report, and the amount of dividends declared or paid during the same time; each company organized for the distribution of heat or power or organized for the purpose of producing or distribut-ing steam, heat or power, shall state the amount of its receipts for the distribution of heat or power, or for the production or distribution of steam, heat or power within this State for the year preceding the making of such report, and the amount of dividends declared or paid during the same time ; each parlor, palace or sleeping car company shall state the gross amount of its receipts for fare or tolls for transportation of passengers within this State during the same time; each pipe line company engaged in the transportation of oil or crude petroleum shall state the gross amount of its receipts from the transportation of oil or petroleum through its pipes or in and by its tanks or cars in thi's State during the same time; each fire, marine, live-stock, casualty or accident insurance company shall state the total amount of premiums received by it for insurance upon the lives of persons resident, or property located, within this State during the same time; each life insurance company shall state the total amount of premiums received by it for insurance upon the lives of persons resident within this State, during the same time. Every other corporation shall file with the Secretary of State on or before the first Tuesday in January in each year an annual report which shall state, (with the degree of particu-larity required by Paragraph 2, Section 1919, being Section 5 of Chapter 65 of the Revised Code of the State of Delaware), the location of its principal office in this State, and the name of the agent upon whom service of process against said compaity may be served ; the location or locations (town or towns, city 14 LAWS OF DELAWARE FRANCHISE TAX or cities, stating the streets and numbers, if numbers there be) of the place or places of business of said company without this State; the names and addresses of all the directors and officers of the company, and when the terms of each expire; the date appointed for the next annual meeting of stockholders for the election of directors; the amount and the number of shares of each class of its authorized capital, the amount and the number of shares of each class actually issued, the amount invested in real estate, the tax annually thereon, and the amount invested in manufacturing or mining in this State, or both; and, if ex-empt from taxation under the provisions of Sections 68, 72 and 83 of this Chapter, the specific facts entitling such corporation to exemption from taxation aforesaid, provided, that no 'part of this section shall apply to corporations which are by law under the supervision of the Insurance Commissioner; if such report is not so made and so filed the corporation shall forfeit to the State the sum of two hundred dollars, to be recovered with costs in an action of debt, to be prosecuted by the Attorney-General, who shall prosecute such actions whenever it shall appear that this section has been violated; and provided further, if such report shall not be so made and filed, all the directors of any such corporation, who shall wilfully refuse to comply with the provisions thereof and who shall be in office during the default, shall at the time appointed for the next election, and for a period of one year thereafter, be thereby rendered ineligible for election or appointment to any office in the company as directors or otherwise; no director shall be thus disqualified for the failure to make and file such report, if he shall file with the Secretary of State before the time appointed for holding the next election of directors after such default a certificate stating that he has endeavored to have such report made and filed, but that the officers have neglected to make and file the same, and shall report the items required to be stated in such annual report so far as they are within his knowledge, or are obtainable from sources of such information open to him, verified by him to be true to the best of his knowledge, information and belief; the Secretary of State shall upon application, furnish blanks in proper form and shall safely keep in his office all such reports, LAWS OF DELAWARE 15 FRANCHISE TAX which shall be open to the inspection of all persons at proper hours. In case any such corporation shall fail to file such report within the time required by this section, and in case the agent in charge of the principal office of such company upon whom process against such company may be served shall die, or shall resign, or shall remove from the State, or such agent cannot with due diligence be found, it shall be lawful while such default continues, to serve process against such corporation upon the Secretary of State, and such service shall be as effectual to all intents and purposes as if made upon the president or head officers of such corporation, and within two days after such service upon the Secretary of State as aforesaid, it shall be the duty of the Secretary of State to notify such corporation thereof by letter directed to such corporation at its registered office, in which letter shall be inclosed a copy of the process or paper served; and it shall be the duty of the plaintiff in any action in which said process shall be issued to pay to the Secretary of State, for the use of the State, the sum of three dollars, which said sum shall be taxed as a part of the costs in said suit if the plaintiff shall prevail therein ; the Secretary of State shall keep a book to be called the "process book", in which shall be entered alphabetically, by the name of the plaintiff and defendant there-in, the title of all causes in which processes have been served upon him, the text of the process so served, the return day there-of, and the day and hour when the service was made. All companies incorporated under the General Corporation Law of this State, accepting the provisions of the Constitution of Delaware and coming under the supervision of said law, shall file an annual report with the Secretary of State as hereinbefore provided in this section, provided further, however, that in the discretion of the Secretary of State the filing fee may be re-mitted in the case of a charitable or beneficial organization, carried on without profit, or a corporation that is required to file a report with the Insurance Commissioner for which a fee is collected. 16 LAWS OF DELAWARE FRANCHISE TAX Sec. 4 That Sections 68 and 68 A of Chapter 6, being Sections 105 and 105 A, respectively, of the Revised Code of the State of Delaware, be and the same hereby are amended by striking out said Sections and inserting in lieu thereof, the fol-lowing Sections : 105. Sec. 68. RATES OF FRANCHISE TAXES :-All corpora-tions incorporated under the laws of this State after the Tenth day of March, A. D. 1899, shall pay an annual license fee or franchise tax to the State School Tax Department, as follows: Where the amount of the authorized capital stock does not exceed two hundred and fifty shares, Five Dollars; where the amount of the authorized capital stock exceeds two hundred and fifty shares but is not more than one thousand shares, Ten Dol-lars ; where the authorized capital stock exceeds one thousand shares but is not more than three thousand shares, Twenty Dol-lars ; where the authorized capital stock exceeds three thousand shares but is not more than five thousand shares, Twenty-five. Dollars; where the authorized capital stock exceeds five thousand shares but is not more than ten thousand shares, Fifty Dollars : and the further sum of Twenty-five Dollars per year on each ten thousand shares or part thereof in excess of ten thousand shares ; provided, however, that any such corporation shall be required to pay only one-half of the amount of taxes scheduled above if the corporation shall show in its annual report that it is not engaged in any business, but in no case shall the amount of tax be less than Five Dollars for any year ; and provided fur-ther than any number of shares having par value but having a total par value of less than or equal to One Hundred Dollars shall be counted as only one share. This Section shall not apply to railroad, railway, canal or banking corporations, or to savings banks, cemeteries or religious corporations, or to charitable or educational associations, or to telegraph, telephone, cable or express corporations or to corporations organized for the distribution of electricity, heat or power or organized for the purpose of producing or distributing styam, heat or power or organized for the purpose of the produc-tion, distribution or sale of gas, or to pipe line, parlor, palace LAWS OF DELAWARE 17 FRANCHISE TAX or sleeping car corporations, or to insurance companies, or to any corporations at least fifty per centum of whose capital stock issued and outstanding is invested in business carried on within this State ; but if any corporation not excluded from the applica-tion of this Section shall have less than fifty per centum of its capital stock issued and outstanding invested in business carried on within this State such corporation shall pay the annual license fee or franchise tax herein provided, but in the computation of the number of its shares and of such tax, such corporation shall be entitled to a deduction from the amount of its authorized capital stock of the assessed value of its real and personal prop-erty within this State. 105 A. Sec. 68 A. RATES OF FRANCHISE TAXES; DUTIES OF INSURANCE COM MISSIONER :- Each telegraph, telephone, cable and express corporation carrying on business within this State shall pay to the State School Tax Department an annual license fee or franchise tax at the rate of one per centum upon the gross amount of its receipts so returned or ascertained. Each corporation organized for the distribution of elec-tricity, heat or power, or organized for the purpose of producing or distributing steam, heat or power, or organized for the pur-pose of the production, distribution or sale of gas, and carrying on business within this State shall pay to the State School Tax Department an annual license fee or franchise tax at the rate of two-fifths of one per centum upon the gross amount of its re-ceipts so returned or ascertained, and four per centum upon the dividends in excess of four per centum so paid or declared by any such corporation. Each pipe line corporation carrying on business within this State shall pay to the State School Tax Department an annual license fee or franchise tax at the rate of three-fifths of one per centum upon the gross amount of its receipts so returned or ascertained, but if any pipe line corporation has part of its transportation line in this State and part thereof in another State or other States, such corporation shall return a statement of its gross receipts for transportation of oil or petroleum over its whole line, together with a statement of the whole length of 18 LAWS OF DELAWARE FRANCHISE TAX its line, and the length of its line in this State, and such corpor-ation shall pay an annual license fee or franchise tax to the State School Tax Department, at the aforesaid rate, upon such propor-tion of its said gross receipts as the length of its line in this State bears to the whole length of its line. Each parlor, palace, or sleeping car corporation carrying on business within this State shall pay to the State School Tax De-partment an annual license fee or franchise tax at the rate of one and one-half per centum upon the gross amount of its re-ceipts so returned or ascertained. In addition to all other taxes, fees and charges now required by law, each insurance company other than life carrying on business within this State shall pay to the State School Tax Department an annual license fee or franchise tax at the rate of three-fourths of one per centum upon the gross amount of its premiums so returned or ascertained ; and each life insurance company carrying on business within this State shall pay to the State School Tax Department an annual license fee or franchise tax of two per centum upon the gross amount of the premiums so returned or ascertained. In computing the gross amount of premiums received and assessments collected deductions for dividends paid to policy holders shall be permitted. The insur-ance commissioner of this State shall ascertain and report to the State School Tax Department all facts necessary to enable the said Department to determine and fix the amount of taxation to be paid by life insurance companies under this Section and shall also certify to each of said companies the amount of such taxation under this Section. 106. Sec. 69. FRANCHISE TAX ACCOUNTS; CERTIFIED BY SEC-RETARY OF STATE TO STATE SCHOOL TAX DEPARTMENT; NOTICE TO TAXAELE; TO BEAR INTEREST WHEN; SECRETARY OF STATE MAY INVESTIGATE REPORTS FILED UNDER SECTIONS 66 to 82: The Secretary of State shall certify and report to the State School Tax Department on or before the first day of April in each year, a statement of the basis of the annual license fee or franchise tax determined from the annual report filed by each corporation as hereinbefore required, and the amount of tax due thereon LAWS OF DELAWARE 19 FRANCHISE TAX respectively at the rate fixed by Section 68 and Section 68 A of this Chapter; such tax shall thereafter become due and pay-able and it shall be the duty of the State School Tax Department to immediately notify all of said corporations of the amount of such license fee or franchise tax due and payable by them to the said School Tax Department and to receive such license fee or franchise tax. Four-fifths of all license fees or franchise taxes received by the State School Tax Department under the provi-sions of Section 68 and Section 68 A of this Chapter shall be paid over to the State Treasurer by the State School Tax De-partment, to be used by the State Board of Education for the support and maintenance of the free public schools of this State and the remainder of such license fees or franchise taxes shall be paid over to the State Treasurer by the State School Tax Department and shall become a part of the general funds of the State. If the tax of any corporation or company remains unpaid on the first day of July after the same becomes due, the same shall henceforth bear interest at the rate of one percentum for each month until paid ; the Secretary of State shall have power to inquire into the truth or falsity of every report required to be filed by Sections 66 to 82 of this Chapter as may be necessary to carry out the provisions hereof; and may require the produc-tion of the books of any such corporation and may swear or affirm and examine witnesses in relation thereto. Sec. 6. That all acts or parts of acts inconsistent with this Act be and they are hereby repealed to the extent of such inconsistency only. Approved March 2, A. D., 1927. 20 LAWS OF DELAWARE CHAPTER 6 STATE REVENUE FRANCHISE TAX AN ACT to amend an Act entitled "An Act to Amend Chapter 6 of the Revised Code of the State of Delaware relative to the State Revenue from Domestic Corporations" approved March 2, 1927. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Sec. 1. That the Act approved March 2, 1927, entitled "An Act to amend Chapter 6 of the Revised Code of the State of Delaware relative to the State Revenue from Domestic Cor-porations", be and the same is hereby amended by adding at the end of said Act a new section to be known as Section 7, as fol-lows: "Sec. 7. No franchise tax assessed or assessable - during the calendar year 1927 or any prior year under the provisions of said 102 Section 65, 103 Section 66, 105 Sec-tion 68, 105a Section 68a, and 106 Section 69, as heretofore existing, and no assessment, suit, proceeding or matter of any kind with respect thereto, shall be in anywise affected by this Act ; and the provisions of said 102 Section 65, 103 Section 66, 105 Section 68, 105a Section 68a, and 106 Sec-tion 69, as heretofore existing, shall be continued in full force and effect as to all such taxes, assessments, suits, pro-ceeding and matters. All said franchise taxes so as-sessed or assessable during the calendar year 1927 or any prior year, shall be paid over to the State Treasurer by the State School Tax Department, to be used by the State Board of Education for the support and maintenance of the free public schools of this State." . Sec. 2. This Act shall be retroactive and take effect concurrently with the said Act of March 2, 1927; it being ex-pressly declared that all corporations created by or existing under the laws of this State prior to January 1, 1927, shall pay all franchise taxes assessed or assessable during the calendar year 1927 or any prior year as if the said Act of March 2, 1927, had not been passed. Approved March 25, A. D., 1927. LAWS OF DELAWARE 21 CHAPTER 7 STATE REVENUE INHERITANCE TAX AN ACT to amend Chapter 6 of the Revised Code of Delaware (1915), relating to the Inheritance Tax, as amended by Chapter 7 of Volume 29 of the Laws of Delaware. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That 146. Sec. 109 of Chapter 6 of the Revised Code of Delaware (1915), as amended by Chapter 7 of Volume 29 of the Laws of Delaware, be and the same is hereby amended by striking out all of said 146. Sec. 109 down to the words "Class A." therein, and inserting in lieu thereof the following, to wit : "146. Sec. 109. PROPERTY SUBJECT TO; RATES; EXEMP-TIONS: Where real property is referred to in Sections 109 to 115, inclusive, of this Chapter, it shall be deemed and held to mean real property actually situated within this State but not real property actually situated without this State unless other-wise specified ; and where personal property is referred to In said Sections 109 to 115, inclusive, it shall be deemed and held to mean all kinds of personal property whether tangible or in-tangible except tangible personal property having an actual situs without this State unless otherwise specified. The estates of persons who at the time of their death were non-residents of the State of Delaware, and the gifts and lega-cies in the last will and testament of every such non-resident, and the distributive shares of the intestate estate of every such non-resident shall be exempt from taxation in this State except the real property actually situated in this State of such non-resident and except also the tangible personal property of such non-resident having an actual situs in this State which real prop-erty and tangible personal property having an actual situs in this State shall lie subject to the provisions of Sections 109 to 115, inclusive, of this Chapter. All property, real and personal, and every estate and inter-est therein, legal or equitable, belonging to any person who at the time of his death was a resident of the State of Delaware, 22 LAWS OF DELAWARE INHERITANCE TAX and which passes by will or by the intestate laws of this State, or by deed, grant, gift, or settlement (except in cases of a bona fide purchase for full consideration in money or money's worth) made in contemplation of death or intended to take effect in possession or enjoyment after the death of the grantor, donor, or settlor to any person or persons, body politic, or corporate (whether resident or non-resident of this State) in trust or oth-erwise, shall be subject to the tax specified in this Section ; all tangible personal property having an actual situs in this State, and all real property actually situated in this State and every estate and interest therein, legal or equitable, belonging to any person who at the time of his death was not a resident of this State and which passes by will or intestacy, or by deed, grant, gift or settlement (except in cases of a bona fide purchase for full consideration in money or money's worth) made in con-templation of death or intended to take effect in possession or enjoyment after the death of the grantor, donor, or settlor to any person or persons, body politic, or corporate (whether resi-dent or non-resident of this State) in trust or otherwise, shall be subject to the tax specified in this Section." Section 2. That the aforesaid Chapter 6 of the Revised Code of Delaware, be and the same is hereby amended by insert-ing in 148 Sec. 111 after the word "Chapter" at the end of the first sentence of said 148. Sec. 111, the following as a new and additional sentence in said Section : "In determining such value, the Register of Wills shall make no deduction therefrom nor reduction thereof by reason or on account of the payment (or liability for payment) of any Dela-ware inheritance, legacy or succession tax or of any Delaware Estate Tax, or of any estate, inheritance, legacy or succession tax in any other state or jurisdiction outside of the State of Delaware." Section 3. This Act shall be deemed to be retroactive so far as concerns the property, and estates and interests therein, of decedents dying after the twenty-sixth day of February, 1926, except where the inheritance, transfer or succession taxes there-on were paid and discharged prior to the approval of this Act. Approved April 25 A. D., 1927. LAWS OF DELAWARE 23 CHAPTER 8 STATE REVENUE DELAWARE ESTATE TAX AN ACT to amend Chapter 6 of the Revised Code of the State of Delaware, as amended, and to impose an Estate Tax. Be it enacted by the Senate and Home of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 6 of the Revised Code of the State of Delaware (1915) as amended, be and the same is hereby amended by inserting after 152. Sec. 115 of said Chapter a new Section, as follows : "152-A. Sec. 115-A. In addition to the tax prescribed by Section 109 of this Chapter, there shall be a tax to be known as "Delaware Estate Tax" on the estate of every person dying after the twenty-sixth day of February, 1926, and who at the time of his death was a resident of the State of Delaware provided such estate is in the class of estates that are subject under the laws of the United States to a federal estate tax. The said Delaware Estate Tax upon the estate of every decedent as aforesaid shall be computed as follows : The aggre-gate amount of the taxes due to the State of Delaware under the provisions of Section 109 of this Chapter in respect to any prop-erty, or estate, or interest therein, belonging to the decedent at the time of his death shall first be ascertained. To such amount there shall be added the aggregate amount of all estate, inheri-tance, legacy, and succession taxes actually paid to any other state or territory of the United States or to the District of Columbia in respect to any property owned by such decedent or subject to such taxes as a part of or in connection with his es-tate. The sum resulting from such addition shall then be de-ducted from an amount equal to eighty per cent of the federal estate tax imposed under the laws of the United States on the estate of the decedent. The remainder shall constitute and be the Delaware Estate Tax on the estate of the decedent. In the case of any estate where the amount to be deductd as aforesaid is equal to or greater than the aforesaid eighty per cent of the federal estate tax on the said estate, then the said estate shall be 24 LAWS OF DELAWARE DELAWARE ESTATE TAX exempt from the Delaware Estate Tax prescribed by this Section. The said Delaware Estate Tax shall be due from every decedent's estate subject thereto within thirty days after the ascertainment of the amount of the inheritance tax prescribed in the preceding sections of this Chapter and the amount of the federal estate tax on such estate. It shall be the duty of the Register of Wills having jurisdic-tion of the estate of the decedent to compute and ascertain the amount of the Delaware Estate Tax on the estate of such dece-dent as soon as it is practicable to do so, and said Register shall forthwith deliver to the State Treasurer a statement in writing showing the several facts upon which the Delaware Estate Tax on said decedent's estate was based and computed as aforesaid, and the amount of said Delaware Estate Tax on said decedent's estate. Such statement shall be preserved by the State Treas-urer. It shall be the duty of the executor or administrator of a decedent to pay to the State Treasurer the full amount of the said Delaware Estate Tax when the same is due as aforesaid out of any moneys belonging to such estate in his hands ; the amount so paid to be for the use of the State of Delaware. If there shall be insufficient moneys in his hands for the payment of the Delaware Estate Tax, the executor or adminis-trator shall have the same powers and duties in respect to the raising of funds for the payment of said tax as in the case of raising funds for the payment of a decedent's debts generally. If the Delaware Estate Tax or any part thereof be paid out of moneys arising from the sale of any property of the dece-dent, real or personal, which upon the death of the decedent passed to any particular person or to particular persons (or if to avoid such sale such person or persons voluntarily paid to the executor or administrator in money the amount of said tax or any part thereof) such person or persons shall be entitled to a just and equitable contribution by the persons receiving any other property of the decedent which was subject to equal or prior liability for the payment of said tax. The Orphans' Court LAWS OF DELAWARE 25 DELAWARE ESTATE TAX of the county of the decedent's residence, or the Orphans' Court of the county where any real property of the decedent is situated shall have all power necessary to enforce contribution as afore-said. The State Treasurer shall give to the executor or _adminis-trator paying the Delaware Estate Tax as aforesaid, duplicate receipts therefor, one of which receipts shall be marked "dupli-cate." The receipt marked "duplicate" may be retained by the person paying the tax but the other receipt shall be delivered by the executor or administrator to the Register of Wills having jurisdiction of the est'ate of the decedent who shall record the same. There shall be no final settlement of the testamentary or administration account of any executor or administrator whose duty it is to pay the Delaware Estate Tax as aforesaid until such tax has been paid in full as aforesaid and the receipt of the State Treasurer therefor delivered to the Register of Wills as aforesaid. Every executor or administrator, the estate of whose dece-dent is taxable for the Delaware Estate Tax shall be personally liable for the payment thereof as aforesaid, and the faithful per-formance of his duties under this Section shall be deemed to come within the condition of his official bond. Any failure to perform his duties under this Section shall forfeit his right to all commissions for settling the estate of his decedent. In case any executor or administrator shall fail to perform his duties under this Section, the Register of Wills of the proper county shall without delay notify the State Treasurer of such failure. It shall be the duty of the State Treasurer to communicate to the Attorney General any failure of any executor or admin-istrator to perform his duties under this Section. The Attorney General shall thereupon take appropriate proceedings in the premises. The provisions of this Section shall not apply to the case - 26 LAWS OF DELAWARE DELAWARE ESTATE TAX of any estate the federal estate tax on which was actually paid prior to the approval of this Act." Approved April 29 A. D., 1927. LAWS OF DELAWARE 27 CHAPTER 9 STATE REVENUE MOTOR VEHICLES AN ACT to amend Chapter 6 of the Revised Code of the State of Delaware in relation to the Identification of Motor Vehicles. Be it enacted by the Senate and House of Representatives of Ike State of Delaware in General Assembly met: Section 1. That 254 K Section 217 K of Chapter 6, of the Re-dsed Code of the State of Delaware, as the same appears in ..2hapter 17, Volume 34, Laws of Delaware, be and the same is hereby amended by striking out said 254 K Section 217 K and inserting in lieu thereof the following to be known as 254 K Sec-tion 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 :..sued or furnished by the Secretary of State unless the applicant therefor shall at the same time make application for and be granted an official certificate of title of such motor vehicle, or who 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 en-cumbrances 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 appropriate certificate over his signature and sealed with the seal of his office, procured and used for such purpoie. Said certificate shall contain such de-scription and other evidences of identification of said motor ve-hicle as the Secretary of State may deem reasonably necessary and proper, together with a statement of any liens or encum-brances which the application may show to be thereon, together with the name and address of the holder or holders of said lien 28 LAWS OF DELAWARE MOTOR VEHICLES or encumbrance, and said certificate of title shall be delivered to the person holding the first lien or encumbrance upon said motor vehicle and retained by such person until the entire amount of such lien, encumbrance, or legal claim is fully paid by the owner of said motor vehicle, when the said certificate of title shall be delivered to said owner. The said statement of all liens or en-cumbrances on said motor vehicles Nv hen properly set out on such record of title and filed for record in the Secretary of State's of-fice, shall for all purposes and intents be a valid and prior lien upon such motor vehicle; and such statement so set out as afore-said, shall be notice to all creditors of whatever description, that ..aich lien exists against such motor vehicle. 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 an-nually. 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 un-less such certificate of title shall have been issued as herein pro-vided. 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 as assignment thereof, with war-ranty 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 said statement of all liens or encum-brances on said motor vehicle when properly set out on such record of title and tiled for record in the Secretary of State's of-fice, shall for all purposes and intents be a valid and prior lien upon such motor vehicle; and such statement so set out as afore-said, shall be notice to all creditors of whatever description, that such lien exists against such motor vehicle. The purchaser or transferee shall then present such certificate, assigned as afore-said, to the Secretary of State, at the time of making application LAWS OF DELAWARE 29 MOTOR VEHICLES for the registration of such motor vehicle, whereupon a new cer-tificate of title shall be issued to the assignee, the charge therefor being One dollar ($1.00). Said original certificates, when so as-signed and returned to the Secretary of State, together with sub-sequent assignments of reissues of certificates, shall be retained by the Secretary of 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. It shall be unlawful and a misdemeanor, punishable by a fine of not less than Five ($5.00) nor more than One thousand dollars ($1,000.00) or by imprison-ment 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 ve-hicle, 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 prescribed by the Secretary of State. Any person who shall knowingly make any false statement, either in his application for the ownership certificate herein provided for or in any assignment thereof, or who, with intent to procure or pass title to a motor vehicle which he knows or has reason to be-lieve 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 dol-lars ($5,000.00) or by imprisonment for not less than sixty days UM or more than five (5) years, or by both fine and imprison-ment, 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 vehicle. In the case of manufacturers and dealers in motor ve-hicles, motorcycles, sidecars 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 certifi-cates of title and assignments thereof shall be made, in case forms 30 LAWS OF DELAWARE MOTOR VEHICLES differing from those used in cases of individuals are in his judg-ment reasonably required; provided, however, that no such cer-tificates shall be required in the case of new motor vehicles sold by manufacturers to dealers, as the term "dealers" is defined in Chapter 13, Volume 34, Laws of Delaware. The receipts of the Secretary of State under the provisions of this section shall be set aside and retained by him in a sepa-rate fund, and used; First, to meet the additional expense of his office necessitated by the registration and recording herein re-quired; 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 im-prisoned for a period of not less than one (1) year, nor more than ten (10) years, or be both fined arid imprisoned, in the dis-cretion 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 identifi-cation mark, serial number or mark on or from any motor ye- Hcle, as defined in this Act, or who shall sell any such motor ye- LAWS OF DELAWARE 31 MOTOR VEHICLES hide, knowing the same to be in such condition, shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be subject to a fine of not exceedingOne 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 mo-tor vehicle on which or from which any trade mark, distinguish-ing 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 num-ber or mark, if known ; and, if known, the manner of and reason for such mutilation, change, alteration, concealment or deface-ment, the length of time such vehicle has been held and the price paid therefor; and no prosecution shall be had under this para-graph when such statement has been properly filed and the new mark or number provided for in this Section properly substitu-ted ; otherwise the penalty prescribed in this section to be im-posed. Any person who shall, after the enactment of this Act come into possession or custody (as owner or otherwise) of any motor vehicle from which or on which any trade mark, distinguishing 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 mis-demeanor 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 per-son shall, within ten (10) days from the time when such motor vehicle shall have come into his possession, file with the Secre-tary of State the verified statement required by this Section, and substitute a new distinguishing mark or number as next herein-after provided. 32 LAWS OF DELAWARE MOTOR VEHICLES In the case of an obliterated or defaced mark or number be-ing 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 as-signed shall be regarded as the one thereafter properly to be used within the meaning of this Section after such mark or num-ber is placed upon such motor vehicle in a permanent manner. The provisions of this Act shall have no effect upon liens lawfully entered against any motor vehicle prior to the approval of this Act. The Secretary of State is hereby authorized and directed to keep a permanent record in bound volumes of such liens or en-cumbrances hereinbefore declared to be valid and prior liens upon motor vehicles. For making such entry of such liens or en-cumbrances in said bound volumes the Secretary of State shall make a charge of Fifty cents (50c) which shall be paid by the creditor. Upon the final payment be!ng made upon a financed motor vehicle, the party financing the car, whether an individual, recog-nized finance company, partnership, association or corporation, either in person or by power of attorney, must satisfy the lien register in the office of the Secretary of State within thirty days from the date of final payment. When such liens or encum-brances have been fully paid by the owner of such motor vehicle and satisfied by the holder of the lien as recorded in the office of the Secretary of State, such record of satisfaction shall be en-tered upon the certificate of title when presented at the office of the said Secretary. For filing and entering a statement of the certificate of a contract, lien, or encumbrance in the lien register, in the office of the Secretary of State, the filing officer shall be paid a fee of twenty-five cents (25c). For failure to satisfy any Nil or encumbrance within thirty days after final payment has been made, the lien holder or its authorized agent shall be sub-ject to a fine of not less than Five dollars ($5.00) and not more than One Hundred dollars ($100.00) and for the further failure or neglect of such lien holder or such authorized agent to satisfy the record within thirty days from the date of conviction for the LAWS OF DELAWARE 33 MOTOR VEHICLES first offense, additional penalty of not less than Ten dollars ($10.00) and not more than Two hundred dollars ($200.00) shall be imposed. Proceedings for enforcement of these pro-visions as above stated, shall be made by the Secretary of State in the office of any Justice of the Peace of this State. All moneys paid and collected under the provisions of this section relative to liens or encumbrances shall be set aside and retained by the Sec-retary of State for the use of the Titling Department as herein-before provided. Approved April 1, A. D. 1927. 34 LAWS OF DELAWARE CHAPTER 10 STATE REVENUE GASOLINE TAX AN ACT to amend Chapter 14 of Volume 33, Laws of Delaware, by increasing the tax imposed on motor fuels and by giving the State Highway Commission certain powers. Be it enacted by the Senate and the House of Representa-tives of the State of Delaware in General Assembly met: Section 1. That Chapter 14 of Volume 33, Laws of Dela-ware, be and the same is hereby amended by striking out Section 2 thereof and by inserting in lieu thereof a new section to be known as Section 2. "Section 2. That each and every dealer as defined herein who is now engaged or who may hereafter engage in his own name, or in the name of others, or in the name of his represen-tatives or agents in this State, in the sale or use of motor vehicle fuel as herein defined shall, not later than the last day of each calendar month, render to the State Treasurer a statement of all motor vehicle fuel sold or used by him or them in this State during the preceding calendar month, and pay a license tax of three cents (3c) per gallon on all motor vehicle fuel as shown by such statement in the manner and within the time herein-after stipulated." Section 2. That Chapter 14 of Volume 33, Laws of Dela-ware, be and the same is hereby further amended by striking out Section 6 thereof and by inserting in lieu thereof a new section to be known as Section 6. "Section 6. That the record of all purchases, receipts, sales, distribution and use of motor vehicle fuel of every dealer shall at all times during the business hours of the day be sub-ject to inspection, by the State Treasurer, or by the State High-way Commission, or by any agent or employee duly authorized by him, or by the State Highway Commission. The said State Highway Commission shall make an inspec-tion of the said records of all purchases, receipts, sales, distri-bution and use of motor vehicle fuel of every dealer at least once LAWS OF DELAWARE 35 GASOLINE TAX in each year, by or through such agent or employee as may be duly authorized by it, for the purpose of ascertaining whether said dealers are complying with the provisions of this act. In case it should be found that such dealers are not complying with the provisions of this act, the said State Highway Commission shall report to the State Treasurer and to the Attorney General in what respects said dealers are failing to so comply with the provisions of this Act." Section 3. That Chapter 14 of Volume 33, Laws of Dela-ware, be and the same is hereby further amended by striking out Section 11 thereof and by inserting in lieu thereof a new section to be known as Section 11. "Section 11. That it shall be unlawful for the State Treas-urer or State Highway Commission, or any of his or its agents, deputies, assistants or employees, to disclose, except when re-quired so to do in a Court of Law, or when it is deemed neces-sary so to do for the purpose of carrying out the provisions of this act, the amount of tax paid in pursuance of the terms of this act by any dealer or dealers, or any other information con-tained in the reports filed by any dealer or dealers under the terms of this act, and any person violating the provisions of this Section shall be guilty of a misdemeanor and, upon convic-tion thereof, shall be punishable by a fine of not more than Five Hundred Dollars ($500.00) or by imprisonment for not more than three months, or by both such fine and imprisonment, in the discretion of the Court." Section 4. That Chapter 14 of Volume 33, Laws of Dela-ware, be and the same is hereby further amended by striking out section 12 thereof and by inserting in lieu thereof a new section to be known as Section 12. "Section 12. The State Treasurer shall upon the request of the State Highway Commission furnish to the said State Highway Commission, or to any agent or employee of the said State Highway Commission, copies of receipts, certificates or records required to be filed under the provisions of this act." 36 LAWS OF DELAWARE GASOLINE TAX Section 5. That Chapter 14 of Volume 33, Laws of Dela-ware, be and the same is hereby further amended by adding at the end thereof a new section to be known as Section 13. "Section 13. That if any Section, sub-division, sentence or clause of this act shall, for any reason, be held unconstitutional or void, such decision shall not affect the validity or meaning of any other portion of this act." Approved March 23 A. D., 1927. LAWS OF DELAWARE 37 CHAPTER 11 STATE REVENUE INCOME TAX AN ACT to amend Chapter 9, Volume 32, Laws of Delaware, in re-lation to income taxes. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Article III of Chapter 9, Volume 32, Laws of Delaware be and is hereby amended by striking out all of Section 13 of said Article III, and by inserting in lieu thereof the following new section : Section 13STATE SCHOOL TAX DEPARTMENT: The admin-istration and enforcement of the provisions of Article 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 of Delaware are hereby vested in the State School Tax Department, which department is hereby created to consist of the State School Tax Commissioner and his subordinate officials, and the State School Tax Board to be composed of the Secretary of State and two other members to be appointed by the Governor, for a term beginning upon the Act being approved and ending November 1, 1929, and there-after for a term of four years. Not more than two members of the said Board shall be of the same political party and any two members shall constitute a quorum for the transaction of busi-ness. The members of the State School Tax Board shall be paid Ten Dollars for each meeting attended and they shall be allowed also personal expenses incurred while exercising the duties pre-scribed in this Act to be payable out of the appropriation of the State School Tax Department. Section 2. That Article III of Chapter 9, Volume 32, Laws of Delaware be and is hereby further amended by striking out paragraph 6 and paragraph 7 and the last paragraph of Section 15 of the said Article III. Section 3. That Article III of Chapter 9, Volume 32, Laws of Delaware, be and is hereby further amended by striking all 38 LAWS OF DELAWARE INCOME TAX of Section 16 of the said Article III, and by inserting in lieu thereof the following section : Section 16. POWERS AND DUTIES OF THE TAX COMMISSIONER: The Tax Commissioner shall 1be 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 duties of the Tax De-partment not specifically vested in the State School Tax Board. 2appoint (1) an Assistant State School Tax Commis-sioner, who shall serve at the pleasure of said Tax Commis-sioner and be vested with such powers of the State School Tax Commissioner as the said Commissioner may from time to time delegate to him; and (2) all other assistants, agents, field audi-tors, field agents, clerks and employees and prescribe the duties of all such appointees. 3take testimony and proofs under oath, or designate some member of the Tax Department to do so, with reference to any matter which in his judgment falls within the line of official duty. 4maintain a permanent public record of all decisions, rules, and rulings of the Tax Department. 5require all banks, trust companies, and brokers to al-low a representative of the Tax Department to verify all ac-counts and records pertaining to the income of any taxable. 6organize such branch offices as may be necessary. 7appoint, if he so desires, an unpaid advisory board of ten lawyers and tax experts to make recommendations concern-ing the rules, regulations and decisions of the Tax Department. Section 4That Article III of Chapter 9, Volume 32, Laws of Delaware, be and is hereby further amended by striking out all of Section 17 of the said Article III, and by inserting in lieu thereof the following section: Section 17POWERS AND DUTIES OF THE STATE SCHOOL TAX BOARD: The State School Tax Board shall LAWS OF DELAWARE 39 INCOME TAX 1elect from among the members of the said Board a Chairman and Vice-Chairman to preside in the absence of the Chairman and appoint a member of the Tax Department as Sec-retary. 2hear appeals from the decisions or rulings of the Tax Commissioner, and afirm, modify or reverse such decisions or rulings. 3take testimony and proofs under oath with reference to any matter which in the judgment of the members falls with-in their official duty, which service may be designated to any member of the said Board. 4decide all questions of policy submitted by the Tax Commission. 5keep a minute book in which shall be entered all trans-actions of the Tax Board and statement of all cases of appeal to the said Board together with a determination thereof. 6fix the salaries of all appointees of the Tax Commis-sioner; provided, however, that the salary of the Assistant School Tax Commissioner shall not be in excess of Thirty-six Hundred Dollars per annum, and no salary of any other appointee shall exceed Three Thousand Dollars per annum, but the total of all such salaries shall not exceed the amount appropriated therefor. Section 5That Article III of Chapter 9, Volume 32, Laws of Delaware, be and is hereby further amended by striking out all of Section 19 of the said Article HI. Section 6That Article III of Chapter 9, Volume 32, Laws of Delaware, be and is hereby bather amended by striking out the words "in excess of the filing fee of Three Dollars as pro-vided in Section 19 of this Chapter" as found in the second and third lines of Section 21 of the said Article III, and by striking out all of paragraph 3 of the said Section 21 of the said Ar-ticle III. Section 7That Article III of Chapter 9, Volume 32, Laws of Delaware, be and is hereby further amended by striking out 40 LAWS OF DELAWARE INCOME TAX all of Section 24 of the said Article III, and by inserting in lieu thereof the following section : Section 24. ADDITIONAL TAXES: If the Tax Department discovers from the examination of the return or otherwise that the income, or invested capita/ of any taxable, or any portion thereof, has not been assessed, it may, at any time within two years after the time when the return was due, assess the same and give notice to the taxable, of such assessment, and such taxable shall thereupon have an opportunity, within thirty days to confer with the Tax Department as to such 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, such assessment shall become due and payable forthwith, unless appeal to the State School Tax Board has been filed. Section 8. That Article III of Chapter 9, Volume 32, Laws of Delaware, be and the same is hereby amended by striking out all of Section 25 of the said Article III, and by inserting in lieu thereof the following section : Section 25. COLLECTION OF DELINQUENT TAXES: If any tax, additional tax, increases, interest or penalties remain un-paid, 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 and additional 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. Judgment may be recovered in the Superior Court, in the manner now prescribed by law, on affidavit of demand in the usual form signed by any member of the Tax Board, by the Tax Commis-sioner, or by the Assistant Tax Commissioner, with a copy of the assessment of the tax attached to said affidavit. From any judgment recovered in any such suit before any Justice of the Peace, or in the Court of Common Pleas of New INCOME TAX Castle County, there shall be no right to appeal to, or of writ of certiorari from, the Superior Court. Upon the recovery of judgment in any suit it shall be the duty of the Tax Depart-ment forthwith to utilize the most expeditious means provided by law for the collection of the amount of judgment so recov-ered; 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 9. That Article III of Chapter 9, Volume 32, Laws of Delaware, be and the same is hereby amended by striking out the words "or who shall refund* or neglect to pay the filing fee required to be paid upon the filing of such return" where the same appears in paragraph 7 of Section 28 of said Article III, and the words "or who shall refuse to pay the filing fee required to be paid upon the filing of such return" where the same appears in the said paragraph 7 of the said Section 28. Section 10. That Article III of Chapter 9, Volume 32, Laws of Delaware, be and the same is further amended by striking out the word "Department" between the work "Tax" and the word "shall" in the first line of Section 30 of said Article III and by inserting in lieu thereof the word "Board." Section 11. That Article III of Chapter 9, Volume 32, Laws of Delaware, be and the same is further amended by strik-ing out all of Section 32 of said Article III, and by inserting in lieu thereof the following section : Section 32. It shall be the duty of the Attorney General to give counsel, advice and legal assistance to the Tax Depart-ment and the Tax Board and to assist in the prosecution of violations of this Act when such counsel, advice or assistance is requested by the said Tax Department or the said Tax Board. The Attorney General is hereby authorized to appoint an addi-tional Deputy Attorney General, who shall render advice and assistance to the Tax Department and the Tax Board when called on by such department and shall perform such other LAWS OF DELAWARE 41 42 LAWS OF DELAWARE 1 INCOME TAX duties as may from time to time be assigned to him by the Attorney General. Such Deputy Attorney General shall hold office at the pleasure of the Attorney General and shall receive a salary of Two Thousand Dollars ($2000.00) per annum pay-able from the amount appropriated to the Tax Department for salary. Section 12. The provisions of all Acts hereby amended or repealed, as heretofore existing, shall be continued in full force and effect as to all taxes, assessments, proceedings, suits, and matters arising out of or in connection with returns required to be made for the year 1926 and all prior years. Approved April 21 A. D., 1927. LAWS OF DELAWARE 43 CHAPTER 12 STATE REVENUE OYSTER AND FISH REVENUE Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. Whenever in Chapter 74 of the Revised Code of the State of Delaware (1915) or any amendment thereof, there is required to be paid a license fee or tax of Three Dollars and Fifty Cents ($3.50) per ton (custom house measurement), such license fee or 4x from and after the first day of April, 1927, shall be at the rate of Two Dollars ($2.00) per gross ton (custom house measurement) in lieu of said Three Dollars and Fifty Cents ($3.50) per ton (custom house measurement.) Section 2. That the license fee or tax provided for in Sec-tion 1 of this Act shall apply to planted, as well as natural, oyster beds, provided, however, that nothing herein contained shall be construed so as to permit non-residents of the State of Delaware to dredge upon any natural oyster beds of this State. Approved March 18, A. D., 1927. 44 LAWS OF DELAWARE CHAPTER 13 STATE REVENUE MARYLAND AND DELAWARE COAST RAILROAD AN ACT in regard to taxes levied on the Maryland and Delaware Coast Railroad. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the Maryland and Delaware Coast Rail-road with steam and gasoline equipment operating in Kent and Sussex Counties of the State of Delaware s,hall on and after the passage of this Act be relieved of all State Taxes, and in lieu of such taxes as are now imposed by law, the said Maryland and Delaware Coast Railroad shall pay an annual State Tax of One Hundred Dollars ($100.00) for each of the years 1927 and 1928. Approved March 23, A. D., 1927. LAWS OF DELAWARE 45 CHAPTER 14 STATE REVENUE MARYLAND AND DELAWARE COAST RAILROAD AN ACT in regard to taxes levied on the Maryland and Delaware Coast Railroad. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That on and after the passage of this Act, the County Commissioners and Tax Assessors of Kent County are hereby authorized and directed to relieve the Maryland and Delaware Coast Railroad from all taxes now levied against said Maryland and Delaware Coast Railroad ; and in lieu of such taxes as are now assessed, the said Maryland and Delaware Coast Railroad shall pay to the said County Commissioners and Tax Assessors of Kent County an annual tax of Twenty-five dollars ($25.00) for each of the years 1927 and 1928. Approved March 23, A. D., 1927. 46 LAWS OF DELAWARE CHAPTER 15 STATE REVENUE MARYLAND AND DELAWARE COAST RAILROAD AN ACT in regard to taxes levied on the Maryland and Delaware Coast Railroad. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That on and after the passage of this Act, the County Commissioners and Tax Assessors of Sussex County are hereby authorized and directed to relieve the Maryland and Delaware Coast Railroad from all taxes now levied against said Maryland and Delaware Coast Railroad; and in lieu of such taxes as are now assessed, the said Maryland and Delaware Coast Railroad shall pay to the said County Commissioners and Tax Assessors of Sussex County an annual tax of Fifty Dollars ($50.00) for each of the years 1927 and 1928. Approved March 23, A. D., 1927. LAWS OF DELAWARE 47 CHAPTER 16 STATE REVENUE APPROPRIATIONS AN ACT making appropriations for the expenses of the State Gov-ernment for each of the two fiscal years ending respectively June 30, 1928 and June 30, 1929. 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 other specified agencies, subject to the provisions of Section 15, Chapter 26, Volume 32 of the Laws of this State, and for the periods specified; provided, however, that all parts or portions of the several sums appropriated by this Act which on the first day of July, immediately following each of the respective fiscal years, shall not have been paid out of the Treasury, shall revert to the general fund of the Treasury. The several sums hereby appropriated are as follows, viz : LEGISLATIVE A-1-10 For Year Ending June 30, 1928 For Year Ending June 30, 1929 Committee on Uniform Laws $ 250.00 250.00 Salaries of State Senators 10,320.00 Salaries of State Representatives 21,120.00 Allowance to Members 13,000.00 Legislative Supplies 5,000.00 Printing 12,500.00 Salaries, Attorneys, Clerks, etc. 30,000.00 Stamps 1,000.00 Salary of President of Senate 720.00 48 LAWS OF DELAWARE APPROPRIATIONS Telephone Service 600.00 Total $ 250.00 $ 94,510.00 JUDICIAL B-1-8 COURT OF CHANCERY SALARIES AND WAGES Chancellor $ 7,500.00 $ 7,500.00 Chancellor for Reporting 200.00 200.00 Stenographer 2,000.00 2,000.00 Extra Services 260.00 250.00 Total $ 12,050.00 $ 12,050.00 B-9-17 DEPARTMENT OF JUSTICE SALARIES AND WAGES Chief Justice $ 7,500.00 $ 7,500.00 Associate Judges 29,000.00 29,000.00 Kent Co. Judge for Reporting 200.00 200.00 Court Stenographer 2,000.00 2,000.00 Clerk to Supreme Court 300.00 300.00 Stenographers and Assistants 2,550.00 2,550.00 Total $ 44,300.00 $ 44,300.00 $ 41,550.00 $ 41,550.00 Office Expense 675.00 675.00 Repairs and Replacements 75.00 75.00 Judge Harrington's Reports 2,000.00 2,000.00 $ 9,950.00 $ 9,950.00 Office Expense 425.00 425.00 Repairs and Replacements 40.00 40.00 Equipment 35.00 35.00 Chancellor's Reports 1,600.00 1,600.00 LAWS OF DELAWARE 49 APPROPRIATIONS B-18-23 BOARD OF PAROLE SALARIES AND WAGES Three Board Members $ 450.00 $ 450.00 Parole Officer 2,400.00 2,400.00 Clerk 85.00 85.00 $ 2,935.00 $ 2,935.00 Office Expense 300.00 300.00 Travel 500.00 500.00 Total $ 3,735.00 $ 3,735.00 B-24 Salaries and Wages JUVENILE COURT 2,000.00 2,000.00 EXECUTIVE C-1-5 GOVERNOR Salary of the Governor $ 4,000.00 4,000.00 Contingent Expense 3,500.00 3,500.00 Contingent Expense Additional 2,500.00 2,500.00 Governor's Conference 100.00 100.00 Portrait of Governor 500.00 Printing and Compiling Budget 115.00 3,385.00 Governor's Inaugural Expense 4,000.00 Total $ 10,715.00 $ 17,485.00 C-6-8 BOARD OF PARDONS Salary of Lieutenant Governor $ 100.00 100.00 Witness Fees 40.00 40.00 Travel 60.00 60.00 Total $ 200.00 $ 200.00 50 LAWS OF DELAWARE APPROPRIATIONS ELECTIONS D-1-3 DEPARTMENT OF ELECTIONS, WILMINGTON Salaries and Wages $ 2,500.00 $ 2,500.00 Office Expenses 100.00 100.00 Total $ 2,600.00 $ 2,600.00 D-4 LEVY COURTS Salaries and Wages $ 30,000.00 D-5 OFFICE OF THE GOVERNOR Presidential Electors $ 40.00 LEGAL E-1-8 ATTORNEY GENERAL'S DEPARTMENT GENERAL ADMINISTRATION-SALARIES AND WAGES Attorney General $ 3,600.00 $ 3,600.00 Chief Deputy 2,000.00 2,000.00 Deputy New Castle Co. 2,000.00 2,000.00 Deputy Kent Co. 1,500.00 1,500.00 Deputy Sussex Co. 1,500.00 1,500.00 State Detectives 5,600.00 5,600.00 Collection Franchise Tax Void Charters 1,000.00 1,000.00 Salaries and Wages Additional 4,175.00 4,175.00 $ 21,875.00 $ 21,375.00 Office Expense $ 1,065.00 $ 1,065.00 Travel 1,800.00 1,800.00 Operation 1,235.00 1,235.00 Repairs and Replacements 1,000.00 1,000.00 Equipment 100.00 100.00 Total $ 26,575.00 $ 26,575.00 E-9 ATTORNEY GENERAL, REQUISITION EXPENSE Salaries and Wages $ 100.00 $ 100.00 Travel 900.00 900.00 Total $ 1,000.00 $ 1,000.00 LAWS OF DELAWARE 51 APPROPRIATIONS FINANCIAL F-9-11 STATE TREASURER, GENERAL ADMINISTRATION SALARIES AND WAGES State Treasurer $ 3,500.00 $ 3,500.00 Deputy Treasurer 1,800.00 1,800.00 Clerks 1,600.00 1,600.00 $ 6,900.00 $ 6,900.00 Office Expense 670.00 670.00 Travel 40.00 40.00 Repairs and Replacements 100.00 100.00 Equipment 90.00 90.00 Total $ 7.800.00 $ 7,800.00 F-4-8 SECRETARY OF STATE, GENERAL ADMINISTRATION SALARIES AND WAGES Secretary of State $ 4,000.00 $ 4,000.00 Additional Salaries and Wages 31,000.00 31,000.00 $ 35,000.00 $ 35,000.00 Office Expense 8,850.00 8,850.00 Travel 500.00 500.00 Repairs and Replacements 500.00 500.00 Equipment 500.00 500.00 Total $ 45,350.00 .$ 45,350.00 F-1-3 AUTOMOBILE TITLING DEPARTMENT SALARIES AND WAGES Chief Titling Officer $ 1,680.00 $ 1,680.00 Clerk 1,320.00 1,320.00 Three Automobile Inspectors 5,400.0a 5,400.00 Total $ 8,400.00 $ 8,400.00 F-13-16 STATE AUDITOR SALARIES AND WAGES State Auditor $ 3,600.00 $ 3,600.00 Deputy Auditor 1,800.00 1,800.00 Salaries and Wages 7,000.00 7,000.00 Salaries and Wages, Emergency 2,000.00 2,000.00 $ 14,400.00 $ 14,400.00 Office Expense 485.00 485.00 Travel 200.00 200.00 Repairs and Replacements 100.00 100.00 Equipment 200.00 20-0.00 Total $ 15,385.00 $ 15,385.00 F-17-18 STATE REVENUE COLLECTOR Salary of Collector $ 1,800.00 $ 1,800.00 Office Expense 25.00 25.00 Travel 575.00 575.00 Total $ 2,400.00 $ 2,400.00 F-19-21 INSURANCE COMMISSIONER SALARIES AND WAGES Insurance Commissioner $ 3,500.00 $ 3,500.00 Clerk 1,200.00 1,200.00 $ 4,700.00 $ 4,700.00 F-12 STATE TREASURER, EMERGENCY Salaries and Wages $ 30.00 $ 30.00 Office Expense 2,440.00 2,440.00 Travel 30.00 30.00 Total $ 2,500.00 $ 2,500.00 52 LAWS OF DELAWARE APPROPRIATIONS LAWS OF DELAWARE 53 APPROPRIATIONS Office Expense 820.00 820.00 Travel 180.00 180.00 Total $ 5,700.00 $ 5,700.00 F-22-24 OYSTER REVENUE COLLECTOR SALARIES AND WAGES Collector $ 960.00 $ 960.00 Watch Boat Crew 3,240.00 3,240.00 $ 4,200.00 $ 4,200.00 Office Expense 20.00 20.00 Travel 80.00 80.00 Total $ 4,300.00 $ 4,300.00 F-25-30 STATE TAX DEPARTMENT SALARIES AND WAGES Tax Commissioner $ 4,000.00 $ 4,000.00 Employes 69,660.00 65,580.00 Total $ 92,985.00 $ 88,905.00 F-31 ASSESSORS. Salaries of Assessors $ 850.00 $ 850.00 F-32 REGISTER OF WILLS SALARIES AND WAGES Register of New Castle Co. $ 400.00 $ 400.00 $ 73,660.00 $ 69,580.00 Office Expense 17,825.00 17,825.00 Travel 750.00 750.00 Repairs and Replacements 250.00 250.00 Equipment 500.00 500.00 54 LAWS OF DELAWARE APPROPRIATIONS Register Kent Co 200.00 200.00 Register Sussex Co. 200.00 200.00 Total $ 800.00 $ 800.00 F-33-37 STATE BANKING COMMISSIONER SALARIES AND WAGES Bank Commissioner $ 3,600.00 $ 3,600.00 Deputy 3,000.00 3,000.00 Clerk 2,400.00 2,400.00 Extra Clerks and Stenographers 2,500.00 2,500.00 $ 11,500.00 $ 11,500.00 Office Expense 1,720.00 1,720.00 Travel 3,000.00 3,000.00 Equipment 600.00 600.00 Total $ 16,820.00 $ 16,820.00 DEBT SERVICE G-1-11 STATE TREASURER Int. Certificate of Indebtedness Univer-sity of Delaware $ 4,980.00 $ 4,980.00 Int. Certificate of Indebtedness School Fund 10,727.10 10,727.10 Int. Farmers Bank, Dover, 1907 Issue 9,200.00 9,200.00 Int. Farmers Bank, Wilmington, 1907 Issue 800.00 Int. Sinking Fund, 1907 Issue 800.00 800.00 Int. Phila. Girard National Bank, 1897 Issue 3,675.00 Int. Farmers Bank, Wilmington, Farn-hurst Bonds 1,400.00 1,300.00 Int. Farmers Bank, Wilmington, Women's College Bonds 3,000.00 2,800.00 Int. Farmers Bank, Wilmington, Women's College Bonds, 1925 Issue 9,562.50 9,350.00 --AWS OF DELAWARE 55 APPROPRIATIONS Redemption Women's College Bonds 5,000.00 Redemption Women's College Bonds, 1925 Issue 5,000.00 Redemption Hospital Improvement Bonds, 1915 Issue Redemption Hospital Improvement Bonds, 1907 Issue 40,000.00 Redemption Hospital Improvement Bonds, 1897 Issue 245,000.00 5,000.00 5,000.00 5,000.00 $ 42,104.00 4,500.00 1,100.00 8,175.00 891.00 3,730.00 Total $ 60,500.00 $ 60,500.00 H-3 PATHOLOGICAL AND BACTERIOLOGICAL LABORATORY Salaries and Wages Office Expense Travel Operation Repairs and Replacements Eq uiprrient 7,200.00 $ 7,200.00 550.00 550.00 50.00 50.00 1,000.00 1,000.00 110.00 110.00 90.00 90.00 Total $ 9,000.00 $ 9,000.00 H-8 EDGEWOOD SANATORIUM Salaries and Wages $ 5,200.00 $ 5,200.00 Office Expense 165.00 165.00 Total $339,144.60 54,157.10 HEALTH H-1 STATE BOARD OF HEALTH, GENERAL ADMINISTRATION Salaries and Wages $ 42,104.00 Office Expense 4,500.00 Travel 1,100.00 Operation 8,175.00 Equipment 891.00 Repairs and Replacements 3,730.00 56 APPROPRIATIONS LAWS OF DELAWARE Travel 10.00 10.00 Operation 6,075.00 6.075.00 Repairs and Replacements 500.00 500.00 Equipment 50.00 50.00 Total $ 12,000.00 $ 12,000.00 H-9 BRANDYWINE SANATORIUM Salaries and Wages $ 15,000.00 $ 15,000.00 Office Expense 300.00 300.00 Travel 200.00 200.00 Operation 16,000.00 16,000.00 Repairs and Replacements 5,000.00 5,000.00 Equipment 3,500.00 3,500.00 Total $ 40,000.00 $ 40,000.00 H-10 MEDICAL COUNCIL OF DELAWARE Salaries and Wages $ 300.00 $ 300.00 H-11 STATE BOARD OF PHARMACY Salaries and Wages $ 150.00 $ 150.00 Office Expense 40.00 40.00 Travel 60.00 60.00 Total $ 250.00 $ 250.00 H-12 DENTISTRY AND DENTAL SURGERY Salaries and Wages $ 240.00 $ 240.00 Office Expense 30.00 30.00 Travel 30.00 30.00 Total $ 300.00 $ 300.00 LAWS OF DELAWARE 57 APPROPRIATIONS PUBLIC WELFARE I-1 GOVERNOR Board and Tuition, Deaf, Dumb, Blind and Idiotic Children $ 20,000.00 $ 20,000.00 12-3 STATE BOARD OF CHARITIES Secretary $ 1,800.00 $ 1,800.00 Clerk 540.00 540.00 $ 2,340.00 $ 2,340.00 Office Expense 640.00 640.00 Travel 20.00 20.00 Total $ 3,000.00 1-4 BOARD OF BOILER RULES Salaries and Wages $ 1,000.00 Office Expense 200.00 Travel 300.00 Total $ 1,500.00 1-6-7 DELAWARE STATE HOSPITAL Salaries and Wages $ 86,000.00 Office Expense 2,115.00 Travel 800.00 Operation 92,700.00 Repairs and Replacements 14,995.00 Equipment 26,500.00 Permanent Improvement 38,000.00 $ 3,000.00 $ 700.00 150.00 150.00 $ 1,000.00 $ 89,600.00 2,550.00 980.00 132,700.00 15,770.00 11,200.00 Total $261,110.00 $252,800.00 1-8 STATE BOARD OF EDUCATION Maintenance and Instruction to Blind Children $ 1,200.00 $ 1,200.00 1-15 INDUSTRIAL SCHOOL FOR COLORED GIRLS 1-20 DELAWARE COMMISSION FOR THE BLIND Salaries and Wages 3,000.00 $ 3,000.00 Office Expense 500.00 500.00 Travel 400.00 400.00 Operation 7,000.00 7,000.00 Repairs and Replacements 1,200.00 1,200.00 Equipment 400.00 400.00 Permanent Improvements 500.00 500.00 Total $ 13,000.00 $ 13,000.00 Salaries and Wages $ 2,600.00 $ 2,600.00 Office Expense 250.00 250.00 Operation 3,050.00 3,050.00 Working Capital, Materials 3,200.00 3,200.00 Repairs and Replacements 900.00 900.00 Total $ 10,000.00 $ 10.000.00 1-9-12 MOTHER'S PENSION COMMISSION Salaries and Wages $ 4,900.00 $ 4,900.00 Office Expense 300.00 300.00 Travel 2,250.00 2,250.00 Donation, New Castle Co. 22,000.00 22,000.00 Donation, Kent Co. 5,500.00 5,500.00 Donation, Sussex Co. 8,500.00 8,500.00 Total $ 43,450.00 $ 43,450.00 1-18-19 DELAWARE COMMANDER, G. A. R. Burial of Indigent Soldiers and Sailors $ 1,500.00 $ 1,500.00 Observance of Memorial Day 1,000.00 1,000.00 Total $ 2,500.00 $ 2,500.00 58 LAWS OF DELAWARE APPROPRIATIONS LAWS OF DELAWARE 59 APPROPRIATIONS EDUCATION J-1 UNIVERSITY OF DELAWARE, GENERAL MAINTENANCE Salaries and Wages $125,500.00 $125,500.00 1-25 DELAWARE SOCIETY FOR CRUELTY TO ANIMALS Operation $ 500.00 $ 500.00 1-26-27 FERRIS INDUSTRIAL SCHOOL Salaries and Wages $ 17,020.00 $ 17,020.00 Office Expense 700.00 700.00 Travel 270.00 270.00 Operation 21,690.00 21,690.00 Repairs and Replacements 3,395.00 1,570.00 Equipment 890.00 890.00 Permanent Improvements 675.00 675.00 Total $ 44,640.00 $ 42,815.00 1-28 CHILDREN'S BUREAU OF DELAWARE Operation $ 10.00 $ 10.00 1-21 DELAWARE COMMISSION FOR THE FEEBLE-MINDED, GENERAL ADMINISTRATION Salaries and Wages $ 18,500.00 $ 18,500.00 Office Expense 512.00 512.00 Travel 313.00 313.00 Operation 25,025.00 25.025.00 Repairs and Replacements 900.00 900.00 Equipment 1,000.00 1,000.00 Permanent Improvements 3,750.00 3,750.00 Total $ 50,000.00 $ 50,000.00 1-24 AMERICAN LEGION Operation $ 1,000.00 $ 1,000.00 J-4 SMITH-LEVER AGRICULTURE EXTENSION Salaries and Wages $ 10,741.56 J-5 FARMERS' SHORT COURSE $ 10,741.56 Salaries and Wages $ 320.00 $ 320.00 Office Expense 130.00 130.00 Travel 400.00 400.00 Operation 150.00 150.00 Total $ 1,000.00 $ 1,000.00 J-6 U. S. GOVERNMENT APPROPRIATION Salaries and Wages $ 40,000.00 $ 40,000.00 60 APPROPRIATIONS LAWS OF DELAWARE Office Expense 1,750.00 1,750.00 Operation 24,500.00 24,500.00 Repairs and Replacements 6,000.00 6,000.00 Equipment 1,150.00 1,150.00 Total $158,900.00 $158,900.00 J-2 CHAIR OF HISTORY Salaries and Wages $ 2,500.00 $ 2,500.00 J-3 SUMMER SCHOOL FOR TEACHERS Salaries and Wages $ 6,000.00 $ 6,000.00 Salaries and Wages $ 13,000.00 $ 13,000.00 Office Expense 700.00 700.00 Travel 300.00 3'00.00 Operation 3,300.00 3,300.00 Repairs and Replacements 1,200.00 1,200.00 Total $ 18,500.00 $ 18,500.00 J-7 AGRICULTURE AND FARM EXPERIMENT STATION LAWS OF DELAWARE 61 APPROPRIATIONS J-8 POULTRY AND ENTOMOLOGY Salaries and Wages $ 4,000.00 $ 4,000.00 Office Expense 250.00 250.00 Travel 1,000.00 1,000.00 Operation 750.00 750.00 Total $ 6,000.00 $ 6,000.00 J-9 STATE COLLEGE FOR COLORED STUDENTS, GENERAL ADMINISTRATION $ 14,000.00 650.00 200.00 4.650.00 2,000.00 1,000.00 Total $ 22,700.00 $ 22,500.00 J-10 U. S. GOVERNMENT APPROPRIATION Salaries and Wages $ 9,000.00 $ 9,000.00 Operation 1,000.00 1,000.00 Total $ 10,000.00 $ 10,000.00 AGRICULTURE K-1 STATE BOARD OF AGRICULTURE, GENERAL ADMINISTRATION Salaries and Wages $ 7,080.00 $ 7,080.00 Office Expense 500.00 500.00 Travel 1,200.00 1,200.00 Operation 500.00 500.00 Repairs and Replacements 600.00 600.00 Equipment 120.00 120.00 Total $ 10,000.00 $ 10,000.00 Salaries and Wages $ 14,000.00 Office Expense 650.00 Travel 200.00 Operation 4,650.00 Repairs and Replacements 2;000.00 Equipment 200.00 Permanent Improvements 1,000.00 K-4 CONTROLLING DISEASES OF LIVE STOCK Salaries and Wages $ 2,000.00 $ 2,000.00 Travel 200.00 200.00 Operation 800.00 800.00 Total $ 3,000.00 $ 3,000.00 K-6 BUREAU OF MARKETS Salaries and Wages $ 4,530.00 $ 4,530.00 Office Expense 1,070.00 1,070.00 Travel 500.00 500.00 Operation 500.00 500.00 Repairs and Replacements 700.00 700.00 Equipment 200.00 200.00 Total $ 7,500.00 $ 7,500.00 K-7 POULTRY DISEASES Salaries and Wages $ 6,000.00 $ 6,000.00 62 LAWS OF DELAWARE APPROPRIATIONS K-2 PENINSULA HORTICULTURAL SOCIETY Salaries and Wages $ 250.00 $ 250.00 Office Expense 150.00 150.00 Travel 100.00 100.00 Operation 500.00 500.00 Total $ 1,000.00 $ 1,000.00 K-3 ANALYZING FERTILIZERS AND FEEDS Salaries and Wages $ 10,100.00 $ 10,400.00 Office Expense 740.00 700.00 Travel 200.00 200.00 Operation 630.00 625.00 Repairs and Replacements 30.00 50.00 Equipment 300.00 25.00 Total $ 12,000.00 $ 12,000.00 LAWS OF DELAWARE 63 APPROPRIATIONS Office Expense 325.00 325.00 Travel 2,000.00 2,000.00 Operation 1,000.00 1,000.00 Repairs and Replacements 125.00 445.00 Equipment 1,150.00 430.00 Total $ 10,600.00 $ 10,200.00 K-8 CATTLE TUBERCULOSIS ERADICATION Salaries and Wages $ 4,500.00 $ 4,500.00 Travel 1,800.00 1,800.00 Operation 35,000.00 30,200.00 Repairs and Replacements 400.00 200.00 Total $ 41,700.00 $ 36,700.00 K-9 CORN GROWERS' ASSOCIATION Office Expense $ 55.00 $ 55.00 Travel 13.00 13.00 Operation 432.00 432.00 Total $ 500.00 $ 500.00 K-11 HOG CHOLERA ERADICATION Operation $ 5,000.00 $ 5,000.00 K-12 PLANT PATHOLOGIST Salaries and Wages $ 2,400.00 $ 2,400.00 Office Expense 500.00 500.00 Travel 1,500.00 1,500.00 Operation 250.00 250.00 Repairs and Replacements 100.00 100.00 Equipment 250.00 250.00 Total $ 5,000.00 $ 5,000.00 64 LAWS OF DELAWARE APPROPRIATIONS INDUSTRY L-1-4 LABOR COMMISSION OF DELAWARE SALARIES AND WAGES Child Labor Inspector $ 2,100.00 $ 2,100.00 Ten-Hour Law Inspector 1,500.00 1,500.00 Secretary 100.00 100.00 Employees 1,570.00 1,570.00 $ 5,270.00 $ 5,270.00 Office Expense 1,370.00 1,370.00 Travel 260.00 260.00 Operation 250.00 250.00 Repairs and Replacements 100.00 100.00 Equipment 50.00 50.00 Total $ 7,300.00 $ 7,300.00 K-121/2 FARM PRODUCTS INSPECTION Salaries and Wages $ 6,650.00 $ 6.650.00 Office Expense 150.00 150.00 Travel 550.00 550.00 Operation 150.00 150.00 Total $ 7,500.00 $ 7,500.00 K-13 JAPANESE BEETLE ERADICATION Salaries and Wages $ 8,000.00 $ 8,000.00 Office Expense 300.00 300.00 Operation 1,600.00 1,600.00 Repairs and Replacements 100.00 100.00 Total $ 10,000.00 $ 10,000.00 LAWS OF DELAWARE 60 APPROPRIATIONS PUBLIC DEFENSE M-5 BATTERIES, HEADQUARTERS AND BANDS General Maintenance $ 7,500.00 $ 7.500.00 M-6 CLOTHING ALLOWANCE TO OFFICERS Operation $ 1,350.00 $ 1,350.00 M-7 EMERGENCY FUND, ADJUTANT GENERAL General Emergencies $ 2,000.00 $ 2,000.00 M-1-3 NATIONAL GUARD, ADJUTANT GENERAL, GENERAL ADMINISTRATION SALARIES AND WAGES Adjutant General $ 1,600.00 $ 1,600.00 Clerks 3,600.00 3,600.00 Additional Salaries and Wages 2,600.00 3,900.00 $ 7,800.00 $ 9,100.00 Off ice Expense $ 1,200.00 $ 1,200.00 Travel 900.00 900.00 Operation 1,300.00 1,800.00 Repairs and Replacements 350.00 500.00 Equipment 500.00 Permanent Improvements 300.00 Total $ 11,550.00 $ 14,300.00 M-4 STATE RIFLE RANGE Salaries and Wages $ 1,700.00 $ 1,700.00 Operation 600.00 600.00 Repairs and Replacements 100.00 100.00 Equipment 100.00 100.00 Total $ 2,500.00 $ 2,500.00 66 LAWS OF DELAWARE APPROPRIATIONS HIGHWAYS N-1-2 LEVY COURT OF NEW CASTLE CO. Salary of Road Engineer $ 1,000.00 $ 1,000.00 Maintenance of Dirt Roads 10,000.00 10,000.00 Total $ 11,000.00 $ 11,000.00 N-2 LEVY COURT OF KENT CO. Maintenance of Dirt Roads $ 10,000.00 $ 10,000.00 N-2 LEVY COURT OF SUSSEX CO. Maintenance of Dirt Roads $ 10,000.00 $ 10,000.00 LIBRARIES 0-1-4 STATE LIBRARIAN SALARIES AND WAGES State Librarian $ 1,500.00 $ 1,500.00 Assistant Librarian 1,200.00 1,200.00 $ 2,700.00 $ 2,700.00 Office Expense 300.00 300.00 Equipment, Books 500.00 500.00 Total $ 3,500.00 $ 3,500.00 0-5 STATE LIBRARY COMMISSION Salaries and Wages $ 3,070.00 $ 3,070.00 Office Expense 400.00 400.00 Travel 900.00 900.00 Operation 218.00 218.00 Repairs and Replacements 200.00 200.00 Equipment 1,212.00 1,212.00 Total $ 6,000.00 $ 6,000.00 LAWS OF DELAWARE 67 APPROPRIATIONS 0-6 REHOBOTH FREE LIBRARY Operation $ 37.50 $ 37.50 0-6 DOVER FREE LIBRARY Operation $ 250.00 $ 250.00 0-6 CORBIT FREE LIBRARY Operation $ 50.00 $ 50.00 0-6 MILFORD FREE LIBRARY Operation $ 500.00 $ 250.00 0-7 STATE FEDERATION OF CLUBS Operation $ 100.00 $ 100.00 HISTORICAL RECORDS P-1-2 PUBLIC ARCHIVES COMMISSION Salaries and Wages $ 4,800.00 $ 4,800.00 Office Expense 80.00 80.00 Travel 50.00 50.00 Repairs and Replacements 60.00 60.00 Equipment 1,010.00 1,010.00 Total $ 6,000.00 $ 6,000.00 P-3 HISTORICAL SOCIETY Office Expense $ 300.00 $ - 300,00 CARE OF STATE PROPERTY - Q-1 STATE LIBRARIAN SALARIES AND WAGES Four Janitors $ 3,420.00 $ 3,420.00 68 APPROPRIATIONS LAWS OF DELAWARE Additional Salaries 1,000.00 1,000.00 $ 4,420.00 $ 4,420.00 Operation 11,325.00 11,275.00 Repairs and Replacements 560.00 560.00 Total $ 16,305.00 $ 16,255.00 Q-2 STATE INSURANCE COMMISSIONER Fire Insurance on State Property $ 20,000.00 $ 20,000.00 Q-3 STATE BOARD OF REPAIRS Repairs and Replacements $ 6,000.00 $ 6,000.00 Q-4 PUBLIC LANDS COMMISSION Salaries and Wages $ 800.00 $ 800.00 Office Expense 100.00 100.00 Travel 100.00 100.00 Total $ 1,000.00 $ 1,000.00 GENERAL S-1 BOND PREMIUMS State Officers $ 350.00 2,500.00 S-2 BOARD OF STATE SUPPIES Office Expense $ 45,750.00 $ 45,750.00 Repairs and Replacements 600.00 600.00 Equipment 2,500.00 2,500.00 Total $ 48,850.00 $ 48,850.00 LAWS OF DELAWARE 69 APPROPRIATIONS GRAND TOTAL $1,7$8,703.66 $1,619,071.16 Approved March 18, A. D., 1927. S-3-5 BOARD OF STATE SUPPLIES, GENERAL ADMINISTRATION SALARIES AND WAGES Secretary $ 2,000.00 $ 2,000.00 Board Members 2,000.00 2,000.00 Clerks 1,800.00 1,800.00 $ 5,800.00 $ 5,800.00 Repairs and Replacements 50.00 50.00 Equipment 150.00 150.00 Total $ 6,000.00 $ 6,000.00 70 LAWS OF DELAWARE CHAPTER 17 STATE REVENUE CLAIMS 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 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: Charles Zanders $26.25 James B. Bice Co. 1,646.18 J. E. Beck Co. 732.73 J. H. Farlow 276.38 G. P. Thompson 35.00 James Ingram 25.00 George Hovington 75.00 Isaac White 75.00 Thomas Day 356.00 Charles Gibbs 376.00 Forest Conservation Commission 296.31 Every Evening 2.88 News-Journal Company 2.70 Newark Trust Company 601.97 Joseph P. Tidwell 100.00 Cann Brothers & Kindig, Inc. 229.00 Diamond State Telephone Co. 48.53 Hotel Richardson 53.38 Delaware Safety 834.83 Harris Samoniski 429.00 Fred Bendler 425.00 D. E. Sawtelle 25.00 Diamond State Telephone Co. 259.28 J. H. Anderson 100.00 Delaware State News 95.00 Lillian V. Hulse 20.00 Approved May 5, A. D., 1927. LAWS OF DELAWARE CLAIMS 71 Bertha L. Butz 20.00 Dorothy L. Ringler 20.00 Capital Printing Co. 36.00 E. L. Jones & Co. 78.94 Capital Printing Co. 6,250.05 Milford Chronicle Pub. Co. 693.60 R. R. Kenny 500.00 The State Register 282.75 The Index Publishing Co. 5,371.50 The Index Publishing Co. 2,047.70 Thos. W. Killen 84.00 Frank Jackson 42.00 Howard Wix 36.00 Edgar W. Frazier 6.00 Isaac Bell 36.00 Joseph A. Laramore 6.00 State Board of Supplies 1,033.60 State Board of Agriculture 1,000.00 State Roads Commission 59.38 J. A. Downes 25.00 Julian B. Robinson 294.50 The Delaware State News 760.00 H. D. Boyer 35.00 Roy Bunting 32.50 Diamond State Telephone Co. 49.53 Diamond State Telephone Co. 450.48 Delaware Sesqui-Centennial Commission 2,994.90 Capital Printing Co. 813.94 The Delaware State News 12.00 The Delaware State News 6.00 Helen B. Harrington 20.00 Helen E. Reynolds 21.00 Ethel M. Walton 20.00 The Delaware Republican 264.20 72 LAWS OF DELAWARE CHAPTER 18 STATE REVENUE SCHOOL BUDGET AN ACT making appropriations for the School Budget for the school years beginning respectively July 1, 1927 and July 1, 1928, and ending respectively June 30, 1928 and June 30, 1929. Be it enacted by the Senate and House of Representatives of the State of Delaware in. General Assembly ?net: Section 1. There is hereby appropriated the sum of Two Million Five Hundred Thousand Dollars ($2,500,000,00) for the School Budget hereinafter described for the school year begin-ning July 1, 1927, and ending June 30, 1928, and there is hereby further appropriated the sum of Two Million Five Hundred Thousand Dollars ($2,500,000.00) for the said School Budget for the school year beginning July 1, 1928, and ending June 30, 1929, and the amount hereby appropriated for each of the said years shall be paid by the State Treasurer out of any moneys which shall accrue to the State Treasury for school purposes from any sources so designated by law, provided that if the revenue derived from the said sources shall at any time be in-sufficient to supply the fund appropriated by this Section, the deficiency or deficiencies shall be made up from time to time out of the general fund by way of advances and the amount so ad-vanced out of the general fund shall be repaid to the general fund from time to time as moneys, if any, shall be available for this purpose from the several items of the said school revenues. Section 2. The State Treasurer is hereby directed to pay the amounts appropriated in this Act on warrants of the State Board of Education as provided in Chapter 160, Volume 32, Laws of Delaware, as amended, with the following further re-strictions: "General Control" not more than Five per centum, "Instructional Service" not less than Seventy-three per centum, "Operation" not more than Twelve per centum, "Maintenance" not more than Six per centurn, LAWS OF DELAWARE 73 SCHOOL BUDGET "Auxiliary and Co-ordinate Activities" not more than Ten per centum, of which not less than One and One-quarter per centum of the total budget shall be for Adult Education, "Fixed Charges" not more than Three per centum, "Capital Outlay" not more than One per centum, "Debt Service" no part of the total, "For Matching the Appropriation of the Federal Govern-ment for Smith-Hughes Vocational Education" not less than $20,000.00. Section 3. The term "General Control" as used in Section 2 shall include the following expenditures: Salaries and expenses of the members of the State Board of Education and the expenses of the business office. Salaries of Superintendents and their traveling ex-penses and the administrative part of the salaries of Superin-tendents of Special Districts. Compulsory attendance and school census. School election expenses. The term "Instructional Service" as used in Section 2 shall 'nclude the following expenditures: The Supervisional part of salaries of Superintendents and Supervisors and their expenses. Salaries of Principals and Teachers. Textbooks and Professional Books for Teachers. Supplies and other materials of instruction. Tuition paid to other boards. Other instructional costs including school libraries. The term "Operation" as used in Section 2 shall include all expenditures for janitors and engineers, fuel, water, light and power, care of grounds, rent, supplies and other operating expenses. 74 LAWS OF DELAWARE SCHOOL BUDGET The term "Maintenance" as used in Section 2 shall include all expenditures for the upkeep of grounds, repair of buildings, repair and replacement of equipment, repair and replacement of apparatus and other maintenance. The term "Auxiliary and Co-ordinate Activities" as used in Section 2 shall include all expenditures for transportation of pupils, scholarships in Teacher-Training, Vocational Teacher- Training under Smith-Hughes, expenses of teachers at Summer School, Americanization, Adult Education, Promotion of Health, expenses of teachers' and trustees' meeting and other auxiliary activities. The term "Fixed Charges" as used in Section 2 shall in-clude all expenditures for Insurance. The term "Capital Outlay" as used in Section 2 shall include all expenditures for grounds, new buildings and alterations (other than repairs), new equipment and apparatus. Approved March 25 A. D., 1927. LAWS OF DELAWARE 75 CHAPTER 19 STATE REVENUE AETNA HOSE, HOOK AND LADDER COMPANY AN ACT making an appropriation to the Aetna Hose, Hook and Ladder Company of Newark. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (three-fourths of the members of each House concurring therein) Section 1. That the sum of Five Hundred Dollars ($500.00) he and the same is hereby appropriated to the Aetna Hose, Hook 4nd Ladder Company of Newark to be used in the maintenance of the said hose, hook and ladder company and the fire apparatus belonging thereto. Section 2. Said sum of Five Hundred Dollars ($500.00) so appropriated shall be paid in equal installments of Two Hun-dred and Fifty Dollars ($250.00) on the first day of July, 1927 and on the first day of July, 1928, by the State Treasurer from the General Fund to the proper officials of the Aetna Hose, Hook and Ladder Company of Newark. Section 3. This Act shall be known as a "Supplementary Appropriation Bill." Approved April 25, A. D. 1927. 76 LAWS OF DELAWARE CHAPTER 20 STATE REVENUE GOODWILL FIRE COMPANY OF NEW CASTLE AN ACT making an appropriation to the Goodwill Fire Company of New Castle. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (three-fourths .)f the members of each House concurring therein) Section 1. That the sum of Five Hundred Dollars be and the same is hereby appropriated out of the General Funds of the State of Delaware to the Goodwill Fire Company of New Castle, to be used in the maintenance of the Hose Company and Fire Ap-paratus. Section 2. Said sum of Five Hundred Dollars so appro-priated shall be paid in equal annual installments of Two Hun-dred Fifty Dollars on the first day of July, 1927, and the first day of July, 1928. Section 3. This Act shall be known as a "Supplementary Appropriation 13111." Approved April 25, A. D. 1927. LAWS. OF DELAWARE 77 CHAPTER 21 STATE REVENUE ROBBINS HOSE COMPANY AN ACT making an appropriation to the Robbins Hose Company of Dover. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assenibly met (three-fourths of the members of each House concurring therein) Section 1. That the sum of Five Hundred ($500) Dollars be and the same is hereby appropriated to the Robbins Hose Company of Dover, to be used in the maintenance of the Hose Company and fire apparatus. The said sum of five hundred ($500) dollars shall be paid in two equal annual installments for the years 1927 and 1928. Section 2. This Act shall be known as a Supplementary Ap-propriation Act and the Funds hereby appropriated shall be paid mat of the general funds of the State Treasury. Approved April 25, A. D. 1927. 78 LAWS OF DELAWARE CHAPTER 22 STATE REVENUE SOLDIERS' REST ROOM AN ACT to appropriate four hundred dollars to the Women's Chris-tian Temperance Union for the maintenance of a Soldiers' Rest Room at Delaware City. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (three-fourths of the members of each House concurring therein) Setion 1. That the sum of Four Hundred Dollars ($400) be and the same is hereby appropriated, to be paid out of the general fund of the Treasury of the State of Delaware, to the Women's Christian Temperance Union for the maintenance of a soldiers' rest room at Delaware City. Section 2. That the said sum a Four Hundred Dollars ($400) shall be paid in two equal annual installments of Two Hundred Dollars each, payable respectively for the years 1928 and 1929. Approved March 22, A. D. 1927. LAWS OF DELAWARE 79 CHAPTER 23 STATE REVENUE KENT AND SUSSEX COUNTY FAIR AN ACT appropriating certain moneys to Kent and Sussex County Fair, Incorporated, for prizes. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (three-fourths of all the members elected to each branch concurring therein) Section 1. That the sum of Seven Thousand Dollars ($7000.00) is hereby appropriated out of the Treasury of the State of Delaware to the "Kent and Sussex County Fair, Incor-porated" a corporation of the State of Delaware, for the fiscal year beginning July 1, 1927, and ending June 30, 1928, and a like sum of Seven Thousand Dollars ($7,000.00) for the fiscal year beginning July 1, 1928, and ending June 30, 1929. Said appro-priation shall be used and expended only for prizes for meritor-ious achievements in agriculture, stock and poulty raising, and in works of manual training and the domestic arts. Said cor-poration shall on or before the first day of December in each of said fiscal years file with the State Auditor a sworn itemized statement showing the name of each person to whom a prize has been awarded, for what each prize was awarded and the amount of each prize, and showing also the grand total of said prizes, which statement shall be sworn to and signed before a Notary Public, by both the President and Treasurer of said corporation ; when said statement shall have been audited by the State Audi-tor and found to be true and correct and according to law he shall authorize and direct the State Treasurer to pay to said cor-poration in each of said fiscal years the total sum shown to be due for prizes by said itemized list, provided, however, said sum shall not exceed Seven Thousand Dollars ($7,000.00) for each of said years and should said sum be less than the amount appro-priated by this Act then the unused balance shall each year re-main in and revert to the State Treasury and shall in no case be paid to said corporation. Section 2. All acts and parts of acts inconsistent with this act are hereby repealed. Approved March 29, A. D. 1927. 80 LAWS OF DELAWARE CHAPTER 24 STATE REVENUE AGRICULTURAL FAIR ASSOCIATION AN ACT appropriating Seven Thousand Dollars a year for two years to Agricultural Fair Association, a corporation of this State. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (three-fourths of all the members elected to each House concurring therein) Section 1. That the sum of Seven Thousand Dollars a year for two years be and the same is hereby appropriated out of the Treasury of this State to be paid to Agricultural Fair Associa-tion, a corporation of this State, to be used for paying premiums on, or prizes for, live stock, agricultural and horticultural prod-ucts and related products and exhibits. Section 2. That the said sum of Seven Thousand Dollars a year for the next two years shall be paid to the President of said corporation by warrant drawn by the Governor upon the State Treasury, and the receipt of the President of said corporation, attested by its Secretary, shall be sufficient voucher therefor; said sum to be paid on the first day of July, A. D. 1927, and on the first day of July, A. D. 1928. Approved March 30, A. D. 1927. LAWS OF DELAWARE 81 CHAPTER 25 STATE REVENUE JAPANESE BEETLE AN ACT providing for the quarantine and control of the JapaneEe beetle; imposing certain powers and duties on the Governor; and making appropriations therefor. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. The Governor, in order to protect the agricul-tural and horticultural crops of the State of Delaware from the ravages of the Japanese Beetle (Popillia Japonica) accidentally imported with horticultural products from Japan, may make or cause to be made, investigations of the prevalence of this pest and may provide or cause to be provided, means whereby it may be controlled and its dissemination limited, and for these pur-poses he may adopt and carry out such control measures as may be deemed advisable. Section 2. The Governor may also establish quarantine re-strictions in affected areas and areas adjacent thereto, and adopt, issue and enforce rules and regulations relative to such quarantine and for the control and limitation of this pest. Under such quarantine restrictions, he, or his authorized agents may prohibit and prevent the movement, or the shipment, or the transportation of any agricultural, horticultural or any other material of any character whatsoever capable of carrying the Japanese Beetle in any state of its development, and further, he or his authorized agents may under such quarantine restrictions. intercept and detain for official inspection, any person, car, ves-sel, truck, wagon, automobile, motor or other vehicle, suspected or known to carry any material in violation of any quarantine restriction or of any rules or regulations thereunder established by the authority of this Act. Section 3. Any person, copartnership, association or cor-poration, violating any provision of this Act, or any rule or reg-ulation promulgated by the Governor under the authority of this Ad, shall be subject to a fine of not less than ten dollars nor more than fifty dollars for each offense, besides the costs of prosecu- 82 LAWS OF DELAWARE JAPANESE BEETLE tion, to be collected by summary conviction before any Justice of the Peace as like fines and costs are now collected ; provided, how ever, that any person so convicted shall have the right of appeal as in like cases before a Justice of the Peace. The fines collected under this Act shall be paid forthwith to the State Treasurer and deposited in the General Fund. Section 4. The moneys appropriated in Item K-13 of the "Budget Appropriation Bill" for the fiscal year ending June 30, 1928, and also for the fiscal year ending June 30, 1929, or so much thereof as may be necessary for the purpose as therein designated "Japanses Beetle Eradication" shall be paid by the State Treasurer upon warrants signed by the Governor, when, in his discretion, such draft shall be necessary. Section 5. All Acts or parts of Acts inconsistent herewith are hereby repealed. Approved February 21, A. D. 1927. LAWS OF DELAWARE 83 CHAPTER 26 STATE REVENUE INDIAN RIVER INLET AN ACT creating a Commission to open an inlet from the Atlantic Ocean to Indian River or Rehoboth Bay and appropriating Forty Thousand Dollars for the use of said Commission. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That there is hereby created and established a Commission consisting of John G. Townsend, Jr., of Selbyville, Delaware; Rufus D. Lingo, Sr., of Dagsboro, Delaware; and William J. P. White, of Millsboro, Delaware, to be known as the Commission for opening an Inlet to Indian River or Rehoboth Bay. Section 2. That the said Commission shall organize by electing a Chairman and a Secretary ; and two of said members shall constitute a quorum for the transaction of business. Section 3. That the said Commission shall, as soon as is practicable after the passage of this act, employ such expert as-sistance as may be necessary and shall make such contracts and arrangements and employ all such means as may be necessary for the opening of an inlet from the Atlantic Ocean to Indian River or Rehoboth Bay at some point to be selected by said Com-mission. Section 4. That the said Commission is hereby authorized to solicit and receive funds from private individuals or other-wise which funds shall be added to the fund herein appropriated for the purpose of carrying out the provisions of this act; and all moneys so as aforesaid received from private individuals or otherwise shall be strictly accounted for in books to be kept for that purpose. Section 5. That the said inlet shall be opened and con-structed according to plans and specifications prepared by the expert assistants employed by the said Commission. Section 6. That the sum of Forty Thousand Dollars is here-by appropriated out of the Treasury of the State of Delaware 84 LAws OF DELAWARE INDIAN RIVER INLET from funds not otherwise appropriated to pay the cost of con-struction and other expenses of the Commission incurred in the carrying out of the provisions of this act; and the 'State Treas-urer shall pay such warrants as are signed by the Chairman and Secretary of said Commission as shall not exceed in the aggre-gate the said sum of Forty Thousand Dollars. All warrants di-rected to the said Treasurer shall be accompanied by proper vouchers approved by the Commission. Section 7. All moneys dispersed* by said Commission re-ceived from private individuals or otherwise shall be accounted for, and proper vouchers taken and retained by said Commission as evidence thereof. Section 8. That any moneys herein appropriated and not expended by the said Commission shall revert to the general fund -if the State of Delaware. Section 9. That Chapter 6 of Volume 34, Laws of Dela-ware, is hereby repealed. Approved March 18, A. D. 1927. *So enrolled. LAWS OF DELAWARE 85 CHAPTER '27 STATE REVENUE WHARF AT LEWES AN ACT to acquire by gift, devise, grant, purchase or condemnation, land or water rights and to place structures thereon as a part of the State Highway System and providing for the cost thereof. Be it enacted by the Senate and 1-louse of Representatives of (Ile State of Delaware in General ks.scinbly met: Section 1. The State Highway Department is hereby in-vested with full power and authority to acquire for the State, by gift, devise, grant, purchase or condemnation, for public use, land and water rights on the Delaware Bay Shore at Lewes, or vicinity, as may be determined by the State Highway Depart-ment or its successors in power, and to place thereon structures and buildings and to erect or purchase a pier or piers, wharves or docks, for the landing of boats, for the carrying and trans-portation of freight, automobiles, vehicles and passengers. Section 2. The said land or water rights, when acquired, and the said pier or piers, wharves or docks, when purchased or erected, shall become a part of the State Highway System of this State, and shall be under the supervision and control of the said Highway Department, or such other body as may succeed the said State Highway Department, and when such pier or piers, wharves or docks have been acquired or erected, shall be main-tained by the State out of the funds appropriated, raised or col-lected for the use of the said State Highway Department. Section 3. The building, erecting and constructing of said piers, wharves, or docks, as situate within the territorial juris-diction of Delaware, shall be subject to the laws of the State of Delaware, as such laws apply to the consteucting of any public highway in this State, when State money is used in the construc-tion of the whole or a part of any such highway. Section 4. The State Highway Department shall prescribe such charges for the use of said pier or wharf and make such rules and regulations governing the said pier or wharf, as to it may seem reasonable and necessary. 86 LAWS OF DELAWARE WHARF AT LEWES Section 5. For carrying into effect the provisions of this Act the sum of Thirty Thousand Dollars ($30,000.00) is hereby appropriated to the State Highway Department out of any moneys in the State Treasury not otherwise appropriated, which shall be paid by the State Treasurer on the draft of the said De-partment. Section 6. This Act shall be known as a Supplementary Ap-propriation Act and the funds hereby appropriated shall be paid out of the general funds of the State Treasury. Approved May 4, A. D. 1927. LAWS OF DELAWARE . 87 CHAPTER 28 STATE REVENUE WHARF AT LITTLE CREEK AN ACT appropriating money to the State Highway Department for the erection of a wharf and bridge at Little Creek for the im-provement of the Murderkill Creek and waterfront at Bowers. WHEREAS, there is in the Treasury of this State a fund of Two Thousand Dollars ($2,000.00) which has been appropriated aud authorized to be paid to the Levy Court of Kent County, out of the oyster revenue, for the benefit of the oystermen of this State, and WHEREAS, there will be a further sum of Eight Hundred Dollars ($800.00) available from said source for the years 1925 and 1926, and WHEREAS, the said oystermen desire that the moneys here-tofore referred to available for the benefit of the said oystermen be diverted from the Levy Court of Kent County as heretofore provided and be set apart and appropriated to the State High-way Department for the purpose of erecting a wharf and bridge at Little Creek, and for the further purpose of repairing and im-oroving the water front of the Murderkill Creek at Bowers, now therefore Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the aforesaid sum of money, that is, Twenty-eight Hundred Dollars ($2800.00) be and the same is hereby appropriated to the State Highway Department for the following purposes: 1. Twenty-four Hundred Dollars ($2400.00) of the afore-said sum shall be used by the State Highway Department for the purpose of acquiring for the State, by gift, devise, grant, pur-chase or condemnation for public use, land and water rights on the Little River Shore at Little Creek, and to erect thereon a wharf or dock for the landing of boats, and also to erect a bridge according to the plans herein'after mentioned. 88 LAWS OF DELAWARE WHARF AT LITTLE CREEK 2. The remaining amount, or the sum of Four Hundred Dollars ($400.00) shall be used by the State Highway Depart-ment for the purpose of repairing and improving the water front of Murderkill Creek at Bowers. Section 2. The said land or water rights, mentioned in sub-division 1 of Section 1, when acquired, and the said wharf or dock and bridge, when erected, shall become a part of the State High-way System of this State, and shall be under the supervision and control of the said Highway Department, or such other body as may succeed the said State Highway Department, and when such wharf or dock and bridge have been erected, shall be maintained out of the oyster revenue fund; and there is hereby appropriated for that purpose, the sum of One Hundred Dollars ($100.00) an-nually. Section 3. The building, erecting and constructing of said wharf or dock and bridge, as situate within the territorial juris-diction of Delaware, shall be subject to the laws of the State of Delaware, as such laws apply to the constructing of any public highway in this State, when State money is used in the construc-tion of the whole or a part of any such highway. Section 4. The said wharf or dock shall be built and erected on a site of ground to be acquired, and title thereto taken in the name of the State of Delaware, on the north bank of said Little River and on the east side of the concrete highway running through the said town of Little Creek. The said bridge shall be erected over a small stream to the north and east of the proposed location for the wharf or dock. Section 5. The State Treasurer shall pay to the State High-way Department of this State, the aforesaid sum of Twenty-eight Hundred Dollars ($2800.00) and the authority of the pay-ment of the above mentioned sum by the State Treasurer to the said Levy Court be and the same is hereby repealed. Section 6. This Act shall be known as a Supplementary Ap-propriation Bill. Approved May 4, A. D |
| Date Digital | 2010 |
| CONTENTdm file name | 3039.cpd |
Description
| Title | Laws of the State of Delaware - Volume 35 - Page 1 |
| Creator2 | Delaware General Assembly |
| Type | Text |
| Full Text | LAWS OF THE STATE OF DELAWARE PASSED Al' THE One Hundredth and First Session of the General Assembly COMMENCED AND HELD AT DOVER On Tuesday, January 4th, A. D., 1927 AND IN THE YEAR OF THE INDEPENDENcE OF THE u- grrED STATES THE ONE HCNDREDTH AND FIFTY- FIRST VOLUME XXXV PRESS OF THE STAR PUBLISHING CO. WILMINGTON, DEL. |
| CONTENTdm file name | 18087.pdfpage |
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