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LAWS
OF THE
STATE OF DELAWARE
ONE HUNDRED AND NINTH
SESSION OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 5, A. D.
1943
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
OF AMERICA, THE ONE HUNDRED AND SIXTY- SEVENTH
VOLUME XLIV
Printed by
Milford Chronicle Publishing Co.
Milford. Delaware
Object Description
| Rating | |
| Title | Laws of the State of Delaware - Volume 44 |
| Description | Laws of the State of Delaware. One Hundred And Ninth Session Of The General Assembly Commenced And Held At Dover On Tuesday, January 5, A. D. 1943 Volume XLIV |
| Creator | Delaware |
| Creator2 | Delaware General Assembly |
| Contributors | Milford Chronicle Publishing Co. |
| Publisher | Department of State |
| Type | Text |
| Format | |
| Full Text | LAWS OF THE STATE OF DELAWARE ONE HUNDRED AND NINTH SESSION OF THE GENERAL ASSEMBLY COMMENCED AND HELD AT DOVER On Tuesday, January 5, A. D. 1943 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES OF AMERICA, THE ONE HUNDRED AND SIXTY-SEVENTH VOLUME XLIV Printed by Milford Chronicle Publishing Co. Milford. Delaware LAWS OF DELAWARE Constitution of the State of Delaware CHAPTER 1 AMENDMENT TO THE CONSTITUTION AN ACT AGREEING TO THE PROPOSED AMENDMENTS OF ARTICLE 5 OF THE CONSTITUTION OF THE STATE OF DELAWARE RELATING TO ELECTIONS. WHEREAS, an Amendment to the Constitution of the State of Delaware was proposed to the Senate in the One Hundred and Eighth Session of the General Assembly, as follows: "An Act proposing a certain Amendment to Article V of the Constitution of the State of Delaware relating to Elections. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House agreeing thereto): Section 1. That Article V of the Constitution of the State of Delaware be amended by adding immediately after Section 4 thereof, a new Section to be styled Section 4A as follows : Section 4A. The General Assembly shall enact general laws providing that any qualified elector of this State, duly registered, who shall be unable to appear to cast his or her ballot at any general election at the regular polling place of the election dis-trict in which he or she is registered, either because of being in the public service of the United States or of this State, or because of the nature of his or her business or occupation, or because of his or her sickness or physical disability, may cast a ballot at such general election to be counted in such election district." 3 Chapter 1 AMENDMENT TO THE CONSTITUTION AND WHEREAS, the said proposed amendment was agreed to by two-thirds of all the members elected to each House in the said One Hundred and Eighth Session of the General Assembly; and WHEREAS, the said proposed amendment was published by the Secretary of State three months before the then next general election, to wit: the general election of 1942, in three newspapers in each County in the State of Delaware, Now Therefore, Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each House of the General Assembly agreeing thereto): Section 1. That the said proposed Amendment be and it is hereby agreed to and adopted and that the same shall forthwith become and be a part of the Constitution. Approval not required. Jurisdiction and Property of the State CHAPTER 2 STATE HOUSE AND STATE OFFICES AN ACT TO INCREASE THE SALARY OF THE CUSTODIAN OF THE STATE HOUSE. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That 19. Sec. 4 of Chapter 4, Revised Code of Delaware, 1935, be and the same is hereby amended by striking out all of the first sentence of said 19. Sec. 4 of said Chapter 4, and inserting in lieu thereof the following: On and after July 1, 1943 the Custodian of the State House shall receive an annual salary of Twenty-four Hundred Dollars ($2400.00), payable monthly, and is authorized and empowered to draw upon the State Treasurer at the end of each month for the same. The salary of the said Custodian of the State House shall not be further increased by the provisions of an Act entitled "AN ACT MAKING APPROPRIATIONS FOR INCREASES IN THE SALARIES OF EMPLOYEES OF THE STATE FOR THE PERIOD BEGINNING APRIL 1, 1943 AND ENDING JUNE 30, 1943 AND FOR THE FISCAL YEARS BEGINNING JULY 1, 1943 AND JULY 1, 1944, AND ENDING JUNE 30, 1944 AND JUNE 30, 1945 RESPECTIVELY" approved February 23, 1943. Approved March 29, 1943. 5 State Revenue and Supplies CHAPTER 3 FRANCHISE TAX AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935, RELATING TO FRANCHISE TAXES. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 64 of Chapter 6 of the Revised Code of Delaware, 1935, as amended by Chapters 5 and 6 of Volume 41, Laws of Delaware, be and the same is hereby amended by striking out the last paragraph in said Section 64 and inserting in lieu thereof the following new paragraph: Provided, however, that all corporations as herein defined which are regulated investment companies as defined by Section 170 of the Act of Congress commonly called "The Revenue Act of 1942" as now existing or as hereafter amended, shall pay to the State Tax Department as an annual franchise tax, a tax computed either under paragraph (1) hereof, or a tax computed under paragraph (2) hereof, or a tax at the rate of One Hun-dred Fifty Dollars per annum for each One Million Dollars, or fraction thereof in excess of One Million Dollars, of the average gross assets thereof during the taxable year, whichever be the least. Said average assets for the purposes of this section shall be taken to be the mean of the gross assets on January 1 and December 31 of the taxable year. Any corporation electing to pay a tax under this proviso shall submit to the Secretary of State at the time of filing its annual report as required by the next preceding section of this Chapter, a statement under oath made by its President, a Vice-President, its Treasurer or Secretary, certifying that such corporation is a regulated investment corn- 6 Chapter 3 7 FRANCHISE TAX pany as above defined, and stating the amount of its assets on January 1 and December 31 of the taxable year, and the mean thereof. The Secretary of State may investigate the facts set forth in said statement under oath and if it should be found that said corporation so electing to pay under said proviso shall not be a regulated investment company, as above defined, shall assess upon such corporation a tax under paragraphs (1) or (2) hereof, whichever be the lesser. Section 2. That Section 71 of Chapter 6 of the Revised Code of Delaware, 1935, as amended, be and the same is hereby amend-ed by adding a new paragraph at the end of said Section 71 as follows: That all corporations incorporated and existing under the laws of the State of Delaware, whose assets are located in any enemy occupied country or are located at any place where it is made unlawful by any law of the United States of America now or hereafter enacted or by any rule, regulation or proclamation or executive order issued under any such law to send any com-munications, are relieved and freed from any and all assessment of franchise taxes provided for by the Franchise Tax Law of the State of Delaware which were assessed and unpaid or may have been assessable and payable for any period subsequent to Decem-ber 7, 1941, and that such corporations are further relieved of the necessity of filing any State reports due or required on or after December 7, 1941. The provisions of this Section shall be effective until six months after communication with corporations or their officers and agents located in enemy-occupied countries may be lawfully reestablished or until the provisions are repealed by legislative action. The State Tax Board shall administer the provisions of this Section and may require such evidence, submitted by any officer or agent, as in its judgment may be necessary or desirable to determine whether or not a corporation is entitled to relief from taxes and the filing of reports during the aforesaid period, 8 Chapter 3 FRANCHISE TAX may make such regulations in relation thereto as it may deem desirable or necessary and shall certify to the Tax Department and the Secretary of State the names of all corporations which the said Board has classified as being entitled to relief hereunder. Section 3. If this Act or any part thereof should be held unconstitutional such holding shall not affect the provisions of said Section 64, as amended by the said Act approved April 9, 1937. Approved April 15, 1943. CHAPTER 4 INHERITANCE TAX AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE, 1935, AS AMENDED, RELATING TO INHERITANCE TAX. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Article 10 of Chapter 6 of the Revised Code of Delaware (1935), as amended, be and the same is hereby fur-ther amended by adding a new section to be known and styled 142. A. Section 108. A. immediately after 142. Section 108 of said Article 10, as follows : 142. A. Section 108. A. No limitation of time upon the making of any assessment of inheritance tax shall be considered to limit the State Tax Department in making any assessment if the information necessary to complete and determine the true and proper tax has not been furnished the said Tax Department within the time prescribed by law or if any report, inventory, list and statement, or schedule of deductions has not been filed within the time prescribed under this Chapter. If the State Tax Department discovers from information submitted to it or ob-tained in any other manner subsequent to the assessment of in-heritance tax in accordance with 138 Section 104, Revised Code of Delaware, 1935, as amended, that any property of any estate or any portion thereof or any taxable interest therein has not been included or has been included in an amount substantially less than the market value of said property in any inheritance tax report filed with said Tax Department it may at any time within two years after the date of any previous assessment of tax make an assessment of tax and/or an assessment of addition-al tax and give notice of such assessment in the same manner as is provided by law for orginal assessments. The Tax Board upon written request may by agreement in meeting or by written assent extend the time for filing of any report which may include inventory, list and statement or sched- 9 10 Chapter 4 INHERITANCE TAX ule of deductions and for the payment of any tax, but such ex-tension shall have the effect of extending the time within which any assessment and any payment of tax may be made for a period of time equal to the time so extended and all such extensions shall be recorded in the minutes of the State Tax Board ; provided, however, that extension for payment of tax shall be conditioned upon the payment of interest upon the tax at the rate of four per centum per annum as otherwise provided by law. The request and allowance of any extension of time under the provisions of this Section shall in no way relieve any executor, administrator, beneficiary or other person in interest from the payment of the tax. It shall be the duty of every executor or administrator within twelve months after the death of the donor, grantor, devisor or intestate to file with the State Tax Department a schedule of the deductions provided by law. Section 2. All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only. Approved April 15, 1943. 11 CHAPTER 5 INCOME TAX AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE, 1935, AS AMENDED, RELATING TO INCOME TAX. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 122, of said Chapter 6 of the Re-vised Code of the State of Delaware, 1935, as amended, being Code Section 156 of said Code, be and the same is hereby further amended by striking out paragraph (a) of said Section 122, and substituting in lieu thereof the following: Section 122. (a) Returns shall be in such form as the Tax Department shall prescribe, from time to time, and shall be filed by every taxable, described in Sections 110, 114, 115, 117 hereof, with the Tax Department at its main office or at any branch office which it may establish, on or before the thirtieth day of April in each year, for the preceding year. In case of continued sickness, absence or other disability, or whenever in its judgment good cause exists, the Tax Department may allow further time for filing returns. Failure to receive, as provided in Section 121 (g) hereof, or to secure the blank forms for said return shall not relieve any taxable from the obligation of making the return. Section 2. That Section 124, of said Chapter 6 of the Re-vised Code of the State of Delaware, 1935, as amended, being Code Section 158 of said Code be and the same is hereby further amended by striking out paragraph (a) of said Section 124 and substituting in lieu thereof the following: Section 124. (a) (1) The full amount of the tax payable, as the same shall appear from the face of the return, shall be paid to the Tax Department at the office where the return is filed at the time fixed by law for filing the return, or the amount of said tax may be paid in four equal installments, as follows: 12 Chapter 5 INCOME TAX (2) One-fourth of the amount at the time fixed for filing the return ; one-fourth of the amount on the thirtieth day of the third month after the time fixed for filing returns; one-fourth of the amount on the thirtieth day of the sixth month after the time fixed for filing return; and one-fourth of the amount on the thirtieth day of the ninth month after the time fixed for filing the return. All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only. Approved February 19, 1943. CHAPTER 6 DEALERS IN FEED BAGS EXEMPTED FROM CERTAIN TAX PROVISIONS AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, AS AMENDED, PROVIDING FOR THE ADDITION OF DEALERS IN FEED BAGS TO THE CLASSES OF DEALERS WHO ARE EXEMPTED FROM THE TAX PROVISIONS OF THE AFORESAID CHAPTER AS AMENDED. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 6 of the Revised Code of Delaware, 1935, be, and the same is hereby, further amended by the addition of the words "or dealers in feed bags" at the end of the fourth line and before the beginning of the fifth line of Section 140 of the aforesaid chapter as amended. Approved March 23, 1943. 13 14 CHAPTER 7 WAR EMERGENCY TAX ON GROSS INCOMES AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE (1935) BY PROVIDING FOR A WAR EMERGENCY TAX ON GROSS INCOME, FOR THE CALENDAR YEARS 1943 AND 1944 AND TO PROVIDE FOR THE ASCERTAINMENT, ASSESSMENT AND COL-LECTION THEREOF AND TO PROVIDE PENALTIES FOR THE VIOLATION OF THE TERMS OF THIS ACT. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 6, Revised Code of Delaware (1935) be and the same is hereby amended by adding and insert-ing after 246. Section 212, the following new articles and sec-tions: ARTICLE 26 246 (a) Section 212 (a). There shall be levied, assessed, collected and paid for each of the two taxable years beginning after December 31, 1942, being the calendar years 1943 and 1944, to the State Tax Department for the use of the State a war emergency tax of one per centum of the gross income received, accrued or credited subject to withdrawal by every taxable during each of the calendar years 1943 and 1944 as hereinafter pre-scribed. Every taxable shall be entitled to a credit against gross income of One Hundred Fifty-six Dollars ($156.00) for each quarterly period, but not in excess of Six Hundred Twenty-four Dollars ($624.00) for any one calendar year. 246 (b)- Section 212 (b). The word taxable shall include: (1) Every natural person who is a resident of the State of Delaware or who has been a resident of the State of Delaware at any time during a taxable year. Chapter 7 15 WAR EMERGENCY TAX ON GROSS INCOMES Every natural person who is a non-resident of the State of Delaware and who receives gross income for personal services performed and/or as profits derived from professions, vocations, business, trade or commerce conducted in and/or as rentals derived from the ownership of real property in the State of Delaware. Every taxable as defined in this paragraph shall be allowed the benefit of deductions provided in 246 (e) Section 212 (e), to the extent that such deductions are incurred in con-nection with the receipt of profits derived from professions, vocations, business, trade or commerce conducted in and/or the receipt of rentals derived from the ownership of real property in the State of Delaware. Every fiduciary acting for or in the interests of a natural person who is a resident of the State of Delaware. Every fiduciary holding income for future distribution under the terms of a will or trust created by a resident of Dela-ware acting for or in the interests of unborn or unascertained persons or persons with contingent interests. The term "fiduciary" shall include a receiver, guardian, trustee, executor and administrator. 246 (c) Section 212 (c). The term "gross income" shall include the aggregate of all amounts received, accrued, paid to or credited subject to withdrawal as compensation for personal services, dividends, interest, profits derived from profession, vocations, business, trade, commerce and rentals, and including profits in an unincorporated association of persons, syndicate, joint venture or co-partnership whether such profits have been divided or otherwise, less the aggregate of the deductions pro-vided in 246 (e) Section 212 (e). The word "dividends" means any distribution made by a corporation, joint stock company or association out of its earnings or profits paid to or subject to withdrawal by its shareholdas during the taxable year, whether in cash or property. Every distribution shall be deemed to be made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits. 16 Chapter 7 WAR EMERGENCY TAX ON GROSS INCOMES Gross income shall be accounted "actually received into pos-session" when cash, check, scrip certificate or other evidence of ownership has been received by the owner or by his agent, or representative, or by a fiduciary. Gross income shall be accounted "credited subject to with-drawal" when the taxable credited, or his agent, representative or fiduciary has the right or option to make withdrawal. The term "compensation for personal services" means all remuneration for services performed by an employe including the cash value of all remuneration paid in any medium other than cash, and shall include salaries, wages, bonuses, pensions, fees and commissions. EXEMPTED INCOME 246 (d) Section 212 (d). The following shall not be in-cluded as gross income within the meaning of this article: The proceeds of life insurance policies paid upon the death of the insured to any taxable. The amount received by the insured as a return of premium or premiums paid by him under life insurance, endow-ment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon the surrender of the contract. The value of property acquired by gift, bequest, devise or inheritance but the income received from such property after its acquisition shall be included in taxable income. Interest upon the obligations of the State of Delaware or any political subdivision thereof or upon the obligations of the District of Columbia, of the United States or of its pos-sessions. Gain from the sale or exchange of capital assets. . (6) The amount received as alimony or support from a person who has paid tax thereon under this article. Chapter 7 17 WAR EMERGENCY TAX ON GROSS INCOMES Any amounts paid to injured employes or to the de-pendents of deceased employes under the terms of "The Dela-ware Workmen's Compensation Law." Amounts received through accident or health insur-ance as compensation for personal injuries or sickness, and the amount of any damages received, whether by suit or agreement, on account of personal injuries or sickness. DEDUCTIONS 246 (e) Section 212 (e). In computing gross income the following deductions if incurred and actually paid or accrued during the calendar year by the taxable in carrying on any busi-ness operated for profit or in connection with real estate held for income producing purposes shall be allowed to reduce the gross income: The ordinary and necessary expenses. Interest. Taxes. Reasonable allowance for depreciation of property. RETURNS TO TAX DEPARTMENT AND PAYMENT OF TAX 246 (f) Section 212 (1). I. For the quarterly period from January 1 to March 31, inclusive, of each taxable year and for each quarterly period thereafter, respectively, April 1 to June 30, July 1 to September 30 and October 1 to December 31, inclu-sive, of each taxable year, every withholding agent shall deduct, withhold and pay over to the State Tax Department, on or before the last day of the month following the close of each quarterly period, one per cent of the compensation for personal services of any taxable; provided such compensation exceeds $12.00 in any one week and/or $156.00 in any quarterly period. The total amount of gross income of any taxable during any one calendar year exempt from the withholding provision of this act under the last preceding sentence shall reduce pro tanto the credit 18 Chapter 7 WAR EMERGENCY TAX ON GROSS INCOMES against gross income of such taxable provided for in 246 (a) Section 212 (a). Payments of tax shall be accompanied by re-turns on forms prescribed by the State Tax Department. Every taxable having gross income of any kind or form on which return is not required to be made or tax to be withheld by any withholding agent shall make a return or returns upon the printed form or forms provided by the Tax Department and may elect (1) to file returns in the manner and at the time pre-scribed in the next preceding paragraph for withholding agent, except that the return shall include the entire gross income for the respective quarterly period, in which case the taxable elects to act as his own withholding agent, or (2) to estimate the amount of gross income for each taxable year. In no case shall the esti-mated amount of gross income reported under this election be less than the total amount of gross income received or accrued during the previous calendar year. If election is made to employ the estimated basis as defined in this paragraph, a return shall be filed on or before April 30 for each taxable year and the tax shown thereon shall be paid in full on or before April 30 of the respective year or as follows: One-fourth of the amount at the time fixed for filing the return ; one-fourth of the amount on the last day of the third month after the time fixed for filing the return ; one-fourth of the amount on the last day of the sixth month after the time fixed for filing the return ; and one-fourth of the amount on the last day of the ninth month after the time fixed for filing the return. Any estimate made under this Section shall be subject to revision when it is found by return filed for the same taxable year under the provisions of Article XII, Chapter 6 of the Revised Code of Delaware, 1935, as amended, that the gross income re-ported for the purposes of this Act was erroneously, illegally or improperly reported. No taxable shall be required to file any return if his entire gross income was derived in any quarterly period from sources for which the tax has been withheld under Paragraph I. Chapter 7 19 WAR EMERGENCY TAX ON GROSS INCOMES of this Section and has been deducted and paid to the State Tax Department as prescribed by this Act. V. Except in cases coming within the next preceding para-graph, being Paragraph IV, gross income upon which any tax is required to be withheld under the provisions of this Section shall be included in the return of the person entitled to receive such gross income, bid any amount of tax so withheld shall be credited against the amount of tax as computed in such return. Any amount withheld by such withholding agent and paid by him to the Tax Department which is in excess of the total amount of tax, interest and penalties due from the taxable against whom such withholding has been made, shall be refunded to the taxable, in the same manner as provided in 159. Section 125, Revised Code of Delaware, 1935, as amended. 246 (g) Section 212 (g). The term "withholding agent" means and includes any individual, receiver, fiduciary, trustee, executor, administrator, institution, bank, firm, partnership, so-ciety, club, fraternity, sorority, lodge, corporation, municipal corporation or any other political subdivision of the State engaged in private or proprietory activities or business, estate, trust, or any other group or combination acting as a unit, making payment of salaries, wages, pensions, fees, commissions, emoluments and other fixed or determinable income of whatever kind and in what-ever form paid or credited, to any taxable for personal services, and includes any taxable who shall elect to pay the tax provided in this Act on gross income on the quarterly period rather than on the estimated basis. 246 (h) Section *112 (h). Every taxable and every with-holding agent, executor, administrator or assignee or other person who pays any amount due to or by any taxable, or by any with-holding agent, or by any person for whom he acts before he satisfies and pays the taxes due from such person or estate, shall be answerable to the State of Delaware in his own person and estate for the tax so due to the State of Delaware or for so much thereof as remain due and unpaid and every such withholding agent is hereby idemnified against the claims and demands of *So enrolled (212) 20 Chapter 7 WAR EMERGENCY TAX ON GROSS INCOMES any individual for the amount of any payments made in accord-ance with the provisions of this Section. 246 (i) Section *112 (i). Every withholding agent required to deduct, withhold and pay over to the State Tax Department tax under the provisions of this Act who fails to file any return required and/or to pay and/or to withhold and pay any tax to the State Tax Department shall be guilty of a misdemeanor and shall, upon conviction, be fined not to exceed $100.00 or be im-prisoned not to exceed six months, or both, at the discretion of the Court. 246 (j) Section *112 (j). The said Tax Department shall be and is hereby authorized to retain out of the sums collected under this Act such amounts as it shall deem necessary to defray the expenses of administering and enforcing the duties prescribed by this Act, until such time as appropriation therefor is provided by the General Assembly. 246 (k) Section *112 (k). The provisions of 151. Section 117 and all sections thereafter up to and including 170. Section 136 of the Revised Code of Delaware, 1935, as amended, in so far as they are not inconflict with this Act, for the purposes of procedure relating to the administration, enforcement, assess-ment and collection of the tax, penalties, and interest under this Act by the State Tax Department, shall be deemed to be made applicable and in full force and effect for the purpose of this Act. 246 (I) Section *112 (1). Constitutional Provision.The provisions of this Act are severable, and if any of its provisions shall be held to be unconstitutional, the decision of the court shall not affect or impair any of the remaining provisions of this Act. It is hereby declared to be the legislative intent that this Act would have been adopted had such unconstitutional provisions not been included herein. 246 (m) Section *112 (m). All acts or parts of act incon-sistent with this act are hereby repealed to the extent of such inconsistency only. Approved January 27, 1943. *So enrolled (212) 21 CHAPTER 8 WAR EMERGENCY TAX ON GROSS INCOMES AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO INCOME TAX. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 6, Revised Code of Delaware (1935) as amended, be and the same is hereby further amended by adding thereto a new section to be known as 246 (n) Section 212 (n). 246 (n) Section 212 (n). No tax shall be levied, assessed or collected by the State of Delaware or any political subdivision thereof upon the income payable to or held for the benefit of a non-resident of the State of Delaware, regardless of the source from which such income may be derived, except to the extent that such income may be compensation for personal services currently rendered in the State of Delaware by a non-resident individual as a regular employee in the conduct of the business of an employer in the State of Delaware and except to the extent that such income may be derived from a trade or business of a non-resident individual regularly conducted in the State of Dela-ware. All Acts or parts of Acts inconsistent herewith are hereby repealed to the extent of such inconsistency. Approved March 30, 1943. 22 CHAPTER 9 CIGARETTE TAX AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE (1935) BY PROVIDING FOR A TAX ON THE SALE OF CIGARETTES AND THE ADMINISTRA-TION AND ENFORCEMENT THEREOF AND MAKING APPROPRIATION FOR THE EXPENSES INCURRED THEREIN. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. This Act shall be known as the Cigarette Tax Act. Section 2. As used in this Act the following words and phrases are defined as follows : The words "Tax Department" and "department" and "Tax Commissioner" mean the State Tax Department and the State Tax Commissioner as created by and defined in Article 12 of Chapter 6 of the Revised Code of Delaware, 1935. The word "cigarette" means any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapping or cover of which is made of paper or any other substance or material except tobacco. The word "Person" includes an individual, co-partnership, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. The word "Sale" in addition to its usual meaning, includes any barter, exchange or transfer of title to cigarettes by any means or in any manner whatsoever. Chapter 9 23 CIGARETTE TAX The words "Retail Sale" or "Sale at Retail" mean a sale to a consumer or to any person for any purpose other than resale. The word "Dealer" means any wholesale dealer and retail dealer as hereinafter defined. The words "Wholesale Dealer" mean any person who sells cigarettes to retail dealers or other persons for purposes of resale only. The words "Retail Dealer" mean any person other than a wholesale dealer engaged in the business of selling cigarettes. The word "Package" means the individual package, box or or other container in or from which retail sales of cigarettes are normally made or intended to be made. For the purposes of this Act the singular shall include the plural; and the masculine shall include the feminine and the neuter. Section 3. There is hereby imposed and shall be paid a tax on all cigarettes possessed in this State by any person for sale on and after the first day of June 1943 and up to and includ-ing the thirty-first day of May 1945 at the rate of one cent per ten cigarettes or fraction thereof except such sales of cigarettes as are not within the taxing power of this State under the com-merce clause of the Constitution of the United States, and except such sales as are made to or by a voluntary organization of army and navy personnel operating a place for the sale of goods pur-suant to regulations promulgated by the Secretary of War or the Secretary of the Navy. This tax shall be imposed upon only one sale of the same package of cigarettes. Section 4. The administration, enforcement and collection of all taxes, permits, licenses and fees under this Act are hereby vested in the State Tax Department and the State Tax Commis-sioner and the powers conferred upon the Tax Department and the Tax Commissioner under the provisions of Article 12 of CIGARETTE TAX Chapter 6 of the Revised Code of Delaware, 1935, as amended, shall so far as applicable be exercisable with respect to the pro-visions of this Act and the said Tax Department is hereby author-ized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to The method and means to be used in the cancel-lation of stamps The denominations and sale of stamps. Any other matter or thing pertaining to the admin-istration and enforcement of the provisions of this Act. Section 5. Unlawful to Sell Cigarettes Without a Permit. During the period beginning June 1, 1943 and con-tinuing to and including May 31, 1945 it shall be unlawful for any person to continue to engage in or to begin to engage in, the sale of cigarettes at wholesale within this State or for any person excepting commissaries, ships' stores and voluntary unincorpor-ated organizations of the Army or Navy personnel operating under regulations promulgated by the Secretary of War or Sec-retary of the Navy, to continue to engage in or begin to engage in the sale of cigarettes at retail within this State unless a cigarette permit or permits shall have been issued to him as hereinafter prescribed. Every person, desiring to continue to engage in, or to begin to engage in the sale of cigarettes at wholesale or retail within this State during the period beginning June 1, 1943 to and including May 31, 1945, except those persons exempt under Section 5 (A) hereof, shall file an application for a cigarette permit or permits with the Tax Department. Every application for a cigarette permit shall be made upon a form prescribed, prepared, and furnished by the Tax Department, and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business within the State, whether or not the applicant is holder of a mercantile or business license in effect when the application is made, and if 24 Chapter 9 Chapter 9 25 CIGARETTE TAX so the number of such license and the county for which such license was issued, and such other information as the Tax De-partment may require. If the applicant has or intends to have more than one place of business within the State, the application shall state the location of each place of business. If the applicant is an association, the application shall set forth the names and addresses of the persons constituting the association, and if a corporation, the names and addresses of the principal officers thereof, and any other information prescribed by the Tax De-partment for purposes of identification. The application shall be signed and verified by oath or affirmation by the owner, if a natural person, and in the case of an association, by a member or partner thereof, and in the case of a corporation, by an execu-tive officer thereof, or some person specifically authorized to sign the application, to which shall be attached the written evi-dence of his authority. At the time of making such application the applicant shall pay to the Tax Department a permit fee of One Dollar ($1.00) for each permit. Upon approval of the application and the payment of the permit fee herein required, the Tax Department shall grant and issue to each applicant a cigarette permit for each place of busi-ness within this State as set forth in his application. Cigarette permits shall not be assignable and shall be valid only for the Persons in whose names issued, and for the transaction of busi-ness at the places designated therein, and shall at all times be conspicuously displayed at the places for which issued. All permits shall expire on the thirty-first day of May annually unless sooner suspended, surrendered or revoked for cause by the Tax Depart-ment. (C) Permits issued under the provisions of this Act, may be renewed annually before the first day of June, upon application made to the Tax Department and the payment of a renewal fee of One Dollar ($1.00). Whenever any permit issued under the provisions of this Act is defaced, destroyed or lost, the Tax Department may issue 26 Chapter 9 CIGARETTE TAX a duplicate to the holder of the defaced, destroyed or lost permit upon the payment of a fee of fifty cents (500). (D) The Tax Department may suspend, or, after hearing, revoke a cigarette permit whenever it finds that the holder thereof has failed to comply with any of the provisions of this Act, or any rules or regulations of the department prescribed, adopted, and promulgated under this Act. Upon suspending or revoking any cigarette permit, the department shall request the holder thereof to surrender to it immediately all permits, or duplicates thereof, issued to him, and the holder shall surrender promptly all such permits to the department as requested. When-ever the department suspends a cigarette permit, it shall notify the holder immediately and afford him a hearing, if desired, and if a hearing has not already been afforded. After such hearing, the department shall either rescind its order of suspension, or good cause appearing therefor, shall continue the suspension or revoke the permit.. Section 6. Except as hereinafter provided, dealers shall be liable to the State as taxpayers for the payment of the tax im-posed by this Act, and shall pay the tax into the State Treasury, through the department, by purchasing from the department adhesive stamps of such design and denominations as may be prescribed by the department. Manufacturers of cigarettes, located either within or outside of this State, and wholesale dealers in cigarettes located outside of this State, may purchase stamps from the department and affix such stamps, in the manner hereinafter prescribed, to pack-ages of cigarettes to be sold within this State, in which case the dealer within this State, receiving such stamped packages of cigarettes, will not be required to purchase and affix stamps on such packages of cigarettes. Section 'L Each dealer shall affix, within the time herein-after prescribed, to each package of cigarettes, stamps furnished by and purchased from the department, evidencing the payment of the tax imposed by this Act, and shall cancel such stamps before such cigarettes are offered for sale, or before they are Chapter 9 27 CIGARETTE TAX otherwise disposed of, unless stamps have been affixed to such packages of cigarettes before such dealer received them. Each wholesale dealer in this State shall affix such stamps to each package of cigarettes, unless such stamps shall have been previ-ously affixed thereto, and shall cancel the same, in the manner prescribed by the department, prior to the delivery of such pack-ages to any retail dealer in this State. Each retail dealer in this State, except those persons exempt under Section 5 (A) hereof, shall immediately upon the receipt of any cigarettes at his place of business, so affix such stamps to each package of cigarettes, unless such stamps shall have been previously affixed thereto, and shall cancel the same in the man-ner prescribed by the department, or shall immediately mark in ink on each unopened box, carton or other container of such ciga-rettes, the word "received", and the month, day, and year of such receipt, and shall affix his signature thereto. The retail dealer shall, in any event, open such box, carton or other container, and immediately affix such stamps to each package therein, and cancel the same, in the manner prescribed by the department, within twenty-four hours after such receipt, and prior to the sale of such cigarettes. Whenever any cigarettes are found in the place of business of such retail dealer without the stamps affixed and cancelled, or not marked as having been received within the preceding twenty-four hours, as required by this section, the prima facie presump-tion shall arise that such cigarettes are kept therein in violation of the provisions of this Act. Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the tax upon the contents therein, and shall be affixed in such manner that they will be visible to the purchaser. Upon affixing stamps to a package of cigarettes, the person affixing them shall cancel them by such method or in such manner as may be prescribed by the department. Section 8. Department to Prepare and Furnish Stamps. The department shall prescribe, prepare, and furnish adhesive 28 Chapter 9 CIGARETTE TAX stamps of such denominations and quantities as may be necessary for the payment of the tax imposed and assessed by this Act. The department shall make provisions for the sale of such stamps in such places and at such times as it may deem necessary. The department shall appoint wholesale dealers in cigarettes within this State, and may appoint any other persons, within or without this State, as agents to affix the stamps to be used in paying the tax herein imposed upon sales of cigarettes, but a wholesale dealer shall at all times have the right to appoint the person who is to affix the stamps to any cigarettes under his control. Section 9. Every person engaged in the sale of cigarettes at wholesale within this State and every person engaged in the sale of cigarettes at retail within this State, except commissaries, ships' stores, and voluntary unincorporated organizations of the Army or of the Navy personnel operating under regulations promulgated by the Secretary of War or the Secretary of the Navy, shall maintain and keep, for a period of two years, such record or records of cigarettes received, sold, and delivered within this State by him, together with invoices, bills of lading, and other pertinent papers as may be required by the department. The department, or any agent appointed in writing, by it, is hereby authorized to examine the books, papers, invoices, and other records, the stock of cigarettes in and upon any premises where the same are placed, stored, and sold, and equipment of any such wholesale or retail dealer pertaining to the sale and delivery of cigarettes taxable under this Act, to verify the accuracy of the payment of the tax imposed and assessed by this Act. Every such person is hereby directed and required to give to the Tax Commissioner, or his duly authorized representative, the means, facilities, and opportunity for such examinations as are hereby provided and required. Section 10. Whenever any cigarettes, upon which stamps have been placed by a dealer, have been sold and shipped by him into another state for sale or use therein, or have been sold to Chapter 9 29 CIGARETTE TAX commissaries, ships' stores and voluntary unincorporated organ-izations of the Army or of the Navy personnel operating under regulations promulgated by the Secretary of War or the Secre-tary of Navy for resale to authorized purchasers, or have become unfit for use and consumption or unsaleable or have been de-stroyed, such dealer shall be entitled to a refund on the actual amount of tax paid by him with respect to such cigarettes. If the department is satisfied that any dealer is entitled to a refund, it shall certify the proposed amount of such refund to the State Tax Board for approval, and thereafter shall issue to such dealer stamps of sufficient value to cover the refund as approved by the board. The department is hereby authorized to adopt, prescribe, and promulgate such rules and regulations with regard to the presentation and proof of claim for refunds, as it may deem advisable. The department may promulgate rules and regulations to relieve manufacturers and dealers from affixing the stamps on such cigarettes as are sold and shipped to points outside the State for use outside the State, or on such cigarettes as are sold to commissaries, ships' stores and voluntary unincorporated or-ganizations of the Army or of the Navy personnel operating under regulations promulgated by the Secretary of War or the Secretary of Navy for resale to authorized purchasers. Section 11. Persons Delivering Cigarettes Must Have In-voices. Every person, other than a common carrier, or the em-ployes thereof, who shall possess or transport any cigarettes upon the public highways, roads or streets of this State, for the purpose of delivery, sale or disposition, shall be required to have in his actual possession invoices, or delivery tickets for such ciga-rettes. The absence of such invoices or delivery tickets shall be prima facie evidence that such person is a dealer in cigarettes in this State and subject to the provisions of this Act. Section 12. Penalty Section. (A) Any person who shall sell cigarettes without being the holder of a cigarette permit or permits, as required by this Act, shall, upon conviction in a sum-mary proceeding, be sentenced to pay a fine of twenty-five dollars CIGARETTE TAX ($25.00) and costs of prosecution, and in default of payment thereof, to undergo imprisonment for not more than ten (10) days. Any person who shall sell cigarettes without pur-chasing and affixing stamps to each package thereof, as required by this Act, shall be guilty of a misdemeanor, and, upon convic-tion thereof, shall be sentenced for the first offense to pay a fine of not less than one hundred dollars ($100.00) or more than one thousand dollars ($1,000.00) or to suffer imprisonment for a term not exceeding six (6) months or both, in the discretion of the court, and in the case of a conviction of a second or subse-quent offense hereunder, shall be sentenced to pay a fine of not less than five hundred dollars ($500.00) or more than one thou-sand dollars ($1,000.00) and to suffer imprisonment for a term of not less than six months or more than three (3) years. Any person who shall fall, neglect or refuse to comply with or shall violate the rules and regulations prescribed, adopted and promulgated by the department under the provisions of this Act, or who shall refuse to permit the department, or any agent appointed by it, in writing, to examine his books, papers, invoices, and other records, his stock of cigarettes in and upon any premises where the same are prepared, stored, and sold, and his equipment pertaining to the sale of cigarettes taxable under this Act, shall be guilty of a misdemeanor, and, upon conviction there-of, shall be sentenced to pay a fine of not less than one hundred dollars ($100.00) or more than five hundred dollars ($500.00), or to suffer imprisonment of not more than six (6) months, or both, in the discretion of the court. Any person who falsely or fraudulently makes, forges, alters or counterfeits any stamp prescribed by the department, under the provisions of this Act, or causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, or knowingly and wilfully utters, publishes, passes or tenders, as true, any such false, altered, forged or counter-feited stamp, or uses more than once any stamp provided for and required by this Act, for the purpose of evading the tax hereby 30 Chapter 9 Chapter 9 31 CIGARETTE TAX imposed or assessed, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to suffer imprisonment for a term of not less than two (2) years or more than five (5) years. Section 13. The sum of Ten Thousand Dollars ($10,000.00) in addition to all other monies appropriated under the General Budget Appropriation Bill, is hereby appropriated and the State Treasurer is hereby authorized to pay out of any funds not other-wise appropriated, on warrants of the State Tax Commissioner, the salaries and expenses incurred in the administration, enforce-ment and collection of the provisions of this Act. Section 14. All acts or parts of acts inconsistent with this Act are hereby repealed to the extent of such inconsistency only. Approved January 27, 1943. 32 CHAPTER 10 TRANSFER OF CERTAIN BALANCES TO THE GENERAL FUND AN ACT AUTHORIZING THE STATE TREASURER TO TRANSFER CERTAIN BALANCES IN THE ACCOUNTS OF FORMER STATE TREASURER FAGAN H. SIMON-TON TO THE GENERAL FUND OF THE STATE OF DELAWARE. Be it enacted by the Senate and House of Representatives o the State of Delaware in General Assembly met: Section 1. That the State Treasurer be and is hereby au-thorized to transfer to the credit of the General Fund of the State of Delaware the amount of Four Thousand Three Hundred and Eighty-two Dollars and Five Cents ($4,382.05) made up of certain balances for which the date for honoring any check or order drawn thereupon has expired by statute, such amount being the total of balances on deposit to the credit of the State of Delaware in the Farmers' Bank in the name and in the accounts as follows : Treasurer of the State of Delaware Fagan H. Simonton .. Payroll Account .. Total Approved March 4, 1943. k $3,886.37 495.68 $4,382.05 CHAPTER 11 TRANSFER OF CERTAIN BALANCES TO THE CURRENT FUND OF LORD BALTIMORE SCHOOL DISTRICT NO. 28 AN ACT TO AUTHORIZE AND DIRECT THE STATE TREA-SURER TO TRANSFER TO THE CURRENT FUND OF THE LORD BALTIMORE SCHOOL DISTRICT, NO. 28, A CERTAIN SUM OF MONEY APPEARING IN THE STATE TREASURY AS THE DEBT SERVICE ACCOUNT TO THE CREDIT OF SAID SCHOOL DISTRICT NO. 28. WHEREAS, there is in the State Treasury in the Debt Ser-vice Account to the credit of Lord Baltimore School District, No. 28, the sum of Five Thousand Eight Hundred Thirty-six Dollars and Thirty-seven Cents ($5,836.37), which said sum was raised by local taxation in said school district for the purpose of paying expiring bonds, theretofore issued by the said School District, together with accrued interest thereon ; and WHEREAS, the said fund is no longer needed for the pur-pose for which it was raised; and WHEREAS, the said fund is greatly needed by the said School District for the purpose of improvements to buildings and equipment; therefore BE IT ENACTED BY THE SENATE AND HOUSE OF REPRESENTATIVES OF THE STATE OF DELAWARE IN GENERAL ASSEMBLY MET: Section 1. That the State Treasurer be and he is hereby authorized and directed to transfer to the current fund of the Lord Baltimore School District, No. 28, the sum of Five Thousand Eight Hundred Thirty-six Dollars and Thirty-seven Cents ($5,836.37) appearing in the State Treasury as the Debt Service Account to the credit of the said School District, No. 28. Section 2. That the said sum so transferred, as provided for in Section 1 of this Act, shall be used by the said School Dis-trict for improvements to school property and/or equipment upon 33 34 Chapter 11 TRANSFER OF CERTAIN BALANCES TO THE CURRENT FUND OF LORD BALTIMORE SCHOOL DISTRICT NO. 28 warrants drawn on said fund by the proper officer or officers of the Board of School Trustees of the Lord Baltimore School Dis-trict, No. 28, and the State Treasurer is hereby authorized and directed to pay, from time to time, out of the said fund, such warrants. Approved March 9, 1943. CHAPTER 12 TRANSFER OF CERTAIN BALANCES TO THE CURRENT FUND OF MILTON SCHOOL DISTRICT NO. 8 AN ACT TO AUTHORIZE AND DIRECT THE STATE TREA-SURER TO TRANSFER TO THE CURRENT FUND OF THE MILTON SCHOOL DISTRICT, NO. 8, A CERTAIN SUM OF MONEY APPEARING IN THE STATE TREA-SURY AS DEBT SERVICE ACCOUNT TO THE CREDIT OF SAID SCHOOL DISTRICT NO. 8. WHEREAS, there is in the State Treasury in the Debt Service Account to the credit of Milton School District No. 8, the sum of Three Thousand Seven Hundred Sixty-six Dollars and Sixty-five Cents ($3,766.65), which said sum was raised by local taxation in said school district for the purpose of paying expiring bonds, theretofore issued by the said School District, together with accrued interest thereon ; and WHEREAS, the said fund is no longer needed for the pur-pose for which it was raised; and WHEREAS, the said fund is greatly needed by the said School District for the purpose of improvements to building and equipment ; therefore BE IT ENACTED BY THE SENATE AND HOUSE OF REPRESENTATIVES OF THE STATE OF DELAWARE IN GENERAL ASSEMBLY MET: Section 1. That the State Treasurer be and he is hereby authorized and directed to transfer to the current fund of the Milton School District, No. 8, the sum of Three Thousand Seven Hundred Sixty-six Dollars and Sixty-five Cents ($3,766.65), appearing in the State Treasury as the Debt Service Account to the credit of the said School District, No. 8. 35 Section 2. That the said sum so transferred, as provided for in Section 1 of this Act, shall be used by the said School 36 Chapter 12 TRANSFER OF CERTAIN BALANCES TO THE CURRENT FUND OF MILTON SCHOOL DISTRICT NO. 8 District for improvements to school property and/or equipment upon warrants drawn on said fund by the proper officer or officers of the Board of School Trustees of the Milton School District, No. 8, and the State Treasurer is hereby authorized and directed to pay, from time to time, out of the said fund, such warrants. Approved March 19, 1943. 37 CHAPTER 13 TRANSFER OF APPROPRIATIONS TO THE BOARDS OF SCHOOL TRUSTEES AN ACT TO PROVIDE FOR CERTAIN TRANSFERS OF APPROPRIATIONS TO BOARDS OF SCHOOL TRUSTEES. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. Any appropriation made to any Board of School Trustees and the State Board of Education, excepting appropri-ations made to the Board of Education of Special School Districts or to the Board of Education of Wilmington, may be transferred to any allotment or any other Board of School Trustees by and with the consent of the Board of School Trustees whose appro-priation it is proposed to reduce when requested by the State Board of Education and approved by the Permanent Budget Commission, provided that the total of all such transfers shall in no case exceed Forty Thousand Dollars ($40,000.00) in any one year, and provided further that the total of all such transfers for fuel, water, light and power shall not exceed a total of Twenty Thousand Dollars ($20,000.00) in any one year, and provided further that the purpose of the transfer shall be similar to that for which any money so requested to be transferred was author-ized by the General Appropriation Act adopted by this One Hundred and Ninth General Assembly. Section 2. Nothing in this Act shall be construed to author-ize any transfer for the purposes of increasing any salary turn-over account otherwise provided by law or for purposes of any salary increments as otherwise provided by law. Approved March 30, 1943. 38 CHAPTER 14 TRANSFER OF CERTAIN BALANCES TO THE CURRENT FUND OF HARRINGTON SPECIAL SCHOOL DISTRICT AN ACT TO AUTHORIZE AND DIRECT THE STATE TREAS. URER TO TRANSFER TO THE CURRENT FUND OF THE HARRINGTON SPECIAL SCHOOL DISTRICT THE SUM OF TWO THOUSAND SEVEN HUNDRED TWEN. TY-FIVE DOLLARS APPEARING IN THE STATE TREASURY IN THE DEBT SERVICE ACCOUNT TO THE CREDIT OF THE SAID SPECIAL SCHOOL DISTRICT. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That the State Treasurer of the State of Dela-ware be and he hereby is authorized and directed to transfer the sum of Two Thousand Seven Hundred Twenty-five Dollars ($2,725.00) from the Debt Service Account of the Harrington Special School District to the Current Fund of said School Dis-trict to be used by the Board of Education of said Harrington Special School District for the purpose of operations, mainte-nance and repairs. Approved April 13, 1943. CHAPTER 15 SALE OF .94 UNITS COMMON STOCK AND 5 SHARES OF COMMON STOCK OF THE GRANITE CITY PIG IRON COMPANY OWNED BY THE STATE OF DELAWARE AN ACT TO PROVIDE FOR THE SALE OF .94 UNITS COM-MON STOCK AND FIVE (5) SHARES OF THE COMMON STOCK OF THE GRANITE CITY PIG IRON COMPANY, OWNED BY THE STATE OF DELAWARE. WHEREAS, the State of Delaware owns .94 units common stock being Serial gS-126, and Five (5) Shares of the Common Stock. being Serial #3122 of the Granite City Pig Iron Company an Illinois Corporation, which stock was received by the State Tax Department in accordance with orders of the United States District Court for the District of Illinois, case *058, in settlement of its claim for franchise taxes due from the predecessor corpor-ation of said Granite City Pig Iron Company, namely, St. Louis Gas & Coke Corporation a Delaware corporation. WHEREAS, it seems advisable to liquidate and reduce to cash for deposit in the General Fund of the State of Delaware, said units of common stock and said shares of common stock:- 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 Governor and State Treasurer be and they are hereby authorized and directed to sell the said .94 units of common stock, and Five (5) shares of the common stock of the Granite City Pig Iron Company at the best price obtainable ; and the Governor and State Treasurer are hereby authorized to as-sign and transfer the said shares to any purchaser or purchasers thereof and to execute in the name of the State all appropriate instruments in writing to effectuate such transfer. Section 2. That the Governor and State Treasurer be and they are hereby authorized and directed to pay the net proceeds of the sale of such stock into the General Fund of the State. Approved February 19, 1943. 39 40 CHAPTER 16 INVESTMENT OF CERTAIN MONIES BELONGING TO THE SCHOOL FUND, IN INTEREST BEARING SECUAITIES AN ACT TO AUTHORIZE AND DIRECT THE TREASURER OF THE STATE OF DELAWARE TO INVEST IN INTER. EST BEARING SECURITIES THE SUM OF NINETY. FOUR THOUSAND DOLLARS ($94,000.00) BELONGING TO THE STATE SCHOOL FUND AND NOW IN THE GENERAL FUND OF THE STATE. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. The Treasurer of the State of Delaware, being the legal Custodian of the State School Fund, is authorized and directed to invest the sum of Ninety-Four Thousand Dollars ($94,000.00) now in the General Fund and belonging to the State School Fund, in interest bearing securities, such investment to be held by him for the sole use and purpose of the said State School Fund. Approved April 9, 1943. CHAPTER 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT AN ACT MAKING APPROPRIATION FOR THE EXPENSES OF THE STATE GOVERNMENT FOR EACH OF THE TWO FISCAL YEARS ENDING JUNE 30, 1944 AND JUNE 30, 1945. 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 di-visions of Government, and other specified spending agencies, subject to the provisions of Chapter 204, Volume 42, Laws of Delaware 1939, 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 State Treasury, shall revert to the General Fund of the State Treasury. The several amounts hereby appropriated are as follows : YEAR ENDING JUNE 30, 1944 1945 LEGISLATIVE AND ELECTIONS COMMITTEE ON UNIFORM LAWS 41 AGENCIES Office Expense 50.00 50.00 Travel 175.00 175.00 TOTAL Committee on Uniform Laws $ 225.00 $ 225.00 42 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT DELAWARE COMMISSION ON INTERSTATE COOPERATION Fees $ 2,250.00 $ 2,250.00 Printing and Stationery 10.00 10.00 Travel 240.00 240.00 TOTAL Delaware Commission on Interstate Cooperation $ 2,500.00 $ 2,500.00 REGISTRATIONS AND ELECTIONS Salaries of Registrars and Assistant Registrars $ $ 35,000.00 Presidential Electors 40.00 TOTAL Registrations and Elections $ $ 35,040.00 TOTAL LEGISLATIVE AND ELECTIONS $ 2,725.00 $ 37,765.00 EXECUTIVE AND FINANCIAL GOVERNOR Salary of Governor $ 7,500.00 $ 7,500.00 Salary of Secretary of Governor 2,400.00 2,400.00 Office Expense 550.00 550.00 Repairs 50.00 500.00 Contingent Expenses 2,500.00 2,500.00 Governor's Conference 100.00 100.00 TOTAL Governor $ 13,100.00 $ 13,550.00 SECRETARY OF STATE Salary of Secretary of State $ 6,000.00 $ 6,000.00 Salaries of Employees 36,500.00 36,500.00 Office Expense 3,200.00 3,650.00 ChaptEr 17 43 APPROPRIATION EXPENSES OF STATE GOVERNMENT Travel 500.00 500.00 Repairs 1,000.00 1,000.00 Equipment 200.00 200.00 TOTAL Secretary of State $ 47,400.00 $ 47,850.00 Secretary of State, Magistrate Bonds $ 440.00 $ 440.00 Secretary of State, Dissolution Account $ 6,000.00 $ 6,000.00 Secretary of State, Certificate of Origin Account $ 300.00 $ 300.00 Secretary of State, Departmental Supplies $ 18,000.00 $ 18,000.00 STATE TREASURER Salary of Treasurer $ 4,000.00 $ 4,000.00 Salary of Deputy Treasurer 2,400.00 2,400.00 Salaries of Employees 5,600.00 5,600.00 Office Expense 2,575.00 4,000.00 Travel 200.00 200.00 Repairs 200.00 200.00 Equipment 200.00 200.00 TOTAL State Treasurer $ 15,175.00 $ 16,600.00 PERMANENT BUDGET COMMISSION Salary of Budget Accountant $ 5,000.00 $ 5,000.00 Salaries of Employees 16,520.00 17,020.00 Office Expense 1,100.00 3,225.00 44 Charter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT STATE AUDITOR Salary of State Auditor $ 4,000.00 $ 4,000.00 Salary of Deputy State Auditor 3,600.00 3,600.00 Salaries of Employees 9,940.00 9,940.00 Office Expense 575.00 575.00 Travel 200.00 200.00 Repairs 250.00 250.00 TOTAL State Auditor $ 18,565.00 $ 18,565.00 State Auditor, Special Audit of Uni-versity of Delaware and State Col-lege for Colored Students $ 800.00 $ 800.00 STATE REVENUE COLLECTOR TOTAL State Revenue Collector. ..$ 2,340.00 $ 2,340.00 STATE INSURANCE COMMISSIONER TravelExpense of Commission . 500.00 500.00 Travel 2,000.00 2,000.00 TOTAL Permanent Budget Commission $ 25,120.00 $ 27,745.00 Salary of Commissioner $ 4,000.00 $ 4,000.00 Salaries of Employees 3,500.00 3,500.00 Office Expense 650.00 650.00 Travel 650.00 650.00 Salary of Collector $ 1,800.00 $ 1,800.00 Office Expense 40.00 40.00 Travel 500.00 500,00 Chapter 17 45 APPROPRIATION EXPENSES OF STATE GOVERNMENT Repairs 100.00 100.00 Equipment 100.00 TOTAL State Insurance Commissioner $ 9,000.00 $ 8,900.00 OYSTER REVENUE COLLECTOR Salary of Collector $ 960.00 $ 960.00 Salaries of Employees 6,200.00 6,200.00 Office Expense 50.00 50.00 Travel 100.00 100.00 Operation 300.00 300.00 Repairs 250.00 250.00 TOTAL Oyster Revenue Collector. $ 7,860.00 $ 7,860.00 BOAT INSPECTOR Salary $ 1,000.00 $ 1,000.00 Contingent Expenses 500.00 500.00 TOTAL Boat Inspector $ 1,500.00 $ 1,500.00 STATE TAX DEPARTMENT Salary of Commissioner $ 6,000.00 $ 6,000.00 Salaries of Employees 91,000.00 91,000.00 Office Expense 22,000.00 22,000.00 Travel 1,000.00 1,000.00 Operation 500.00 500.00 Repairs 1,500.00 1,500.00 Equipment 300.00 300.00 TOTAL State Tax Department. . . . $122,300.00 $122,300.00 46 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT State Tax Department, Annual Audit $ 2,000.00 $ 2,000.00 STATE BANK COMMISSIONER Salary of Commissioner $ 5,000.00 $ 5,000.00 Salaries of Employees 20,800.00 20,800.00 Office Expense 1,500.00 1,500.00 Travel 4,000.00 4,000.00 Repairs 250.00 250.00 Equipment 250.00 250.00 TOTAL State Bank Commissioner..$ 31,800.00 $ 31,800.00 DELAWARE LIQUOR COMMISSION Salaries of Employees $ 60,000.00 $ 60,000.00 Office Expense 11,000.00 11,000.00 Travel 8,000.00 8,000.00 Operation 500.00 500.00 Repairs 200.00 200.00 Equipment 2,500.00 2,500.00 TOTAL Delaware Liquor Commission $ 82,200.00 $ 82,200.00 TOTAL EXECUTIVE AND FINANCIAL $403,900.00 $408,750.00 ====== JUDICIAL AND LEGAL COURT OF CHANCERY Salary of Chancellor $ 10,500.00 $ 10,500.00 Salary of Vice-Chancellor 7,500.00 7,500.00 Chancellor for Reporting 200.00 200.00 Salary of Stenographer 3,000.00 3,000.00 Salaries of Employees 8,100.00 8,100.00 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT Office Expense 800.00 800.00 Repairs 150.00 150.00 Chancellor's Reports 1,600.00 1,600.00 TOTAL Court of Chancery $ 31,850.00 $ 31,850.00 DEPARTMENT OF JUSTICE Salary of Chief Justice $ 10,500.00 $ 10,500.00 Salaries of Associate Judges 40,000.00 40,000.00 Kent County Judge for Reporting 200.00 200.00 Salary of Court Stenographer 3,600.00 3,600.00 Salary of Clerk of Supreme Court 300.00 300.00 Salaries of Employees 7,015.00 7,015.00 Office Expense 1,260.00 1,260.00 Repairs 125.00 125.00 Reports 2,000.00 2,000.00 TOTAL Department of Justice $ 65,000.00 $ 65,000.00 COMMON PLEAS COURT-KENT COUNTY Salary of Judge $ 4,000.00 $ 4,000.00 TOTAL Common Pleas Court Kent County $ 4,000.00 $ 4,000.00 STATE LIBRARIAN Salary of Librarian $ 1,800.00 $ 1,800.00 Salary of Clerk 1,000.00 1,000.00 Office Expense 150.00 150.00 Repairs 200.00 200.00 Equipmert 1,500.00 1,500.00 TOTAL State Librarian $ 4,650.00 $ 4,650.00 48 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT ATTORNEY GENERAL GENERAL ADMINISTRATION Salary of Attorney General $ 6,000.00 $ 6,000.00 Salary of Chief Deputy 3,000.00 3,000.00 Salary of DeputyNew Castle County 3,000.00 3,000.00 Salary of DeputyKent County 2,500.00 2,500.00 Salary of DeputySussex County. 2,500.00 2,500.00 Salaries of State Detectives 7,200.00 7,200.00 Salaries of Employees 2,810.00 2,810.00 Office Expense 1,500.00 1,500.00 Travel 1,000.00 1,000.00 Operation 2,100.00 2,100.00 Repairs 1,000.00 1,000.00 Equipment 200.00 200.00 TOTAL Attorney General, General Administration $ 32,810.00 $ 32,810.00 ATTORNEY GENERAL REQUISITION EXPENSES Salaries and Wages $ 180.00 $ 180.00 Travel 720.00 720.00 TOTAL Attorney General, Requisition Expenses $ 900.00 $ 900.00 TOTAL JUDICIAL AND LEGAL $139,210.00 $139,210.00 ======= DEBT SERVICE INTEREST FIXED OBLIGATIONS Women's College Bonds (Loan of 1925) $ 6,162.50 $ 5,950.00 Chapter 17 49 APPROPRIATION EXPENSES OF STATE GOVERNMENT State Highway Refunding Bonds (214%) 9,000.00 6,750.00 State Highway Refunding Bonds (21/2%) 25,000.00 25,000.00 State Highway Refunding Bonds (234%) 17,875.00 17,875.00 Improvement Bonds 4,133.12 3,814.38 Improvement Bonds of 1937 1,012.50 787.50 State Building Bonds of 1937 4,450.00 4,150.00 State Highway Loan of 1939 18,045.63 17,541.88 Public Improvement Bonds of 1941 11,990.00 11,440.00 IV. W. Laird Estate 4,487.10 4,487.10 TOTAL Fixed Obligations Interest $102,155.85 $ 97,795.86 REDEMPTIONS FIXED OBLIGATIONS Women's College Bonds (Loan of 1925) $ 5,000.00 $ 5,000.00 State Highway Refunding Bonds (214%) 100,000.00 100,000.00 Improvement Bonds 15,000.00 15,000.00 Improvement Bonds of 1937 15,000.00 15,000.00 State Building Bonds of 1937 15,000.00 15,000.00 State Highway Loan of 1939 31,000.00 31,000.00 Public Improvement Bonds of 1941 50,000.00 50,000.00 TOTAL Fixed Obligations Redemptions $231,000.00 $231,000.00 TOTAL DEBT SERVICE . . . . $333,155.85 $328,795.86 50 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT REGULATORY BOARDS MEDICAL COUNCIL OF DELAWARE Salaries and Wages $ 480.00 $ 480.00 Office Expense 120.00 120.00 Travel 150.00 150.00 TOTAL Medical Council of Delaware $ 750.00 $ 750.00 STATE BOARD OF PHARMACY Salaries and Wages $ 920.00 $ 920.00 Office Expense 225.00 225.00 Travel 200.00 200.00 TOTAL State Board of Pharmacy.$ 1,345.00 $ 1,345.00 STATE BOARD OF DENTAL EXAMINERS Salaries and Wages $ 420.00 $ 420.00 Office Expense 75.00 75.00 Travel 205.00 205.00 TOTAL State Board of Dental Examiners $ 700.00 $ 700.00 BOARD OF EXAMINERS OF BARBERS Salaries and Wages $ 500.00 $ 500.00 Office Expense 40.00 40.00 Travel 40.00 40.00 TOTAL Board of Examiners of Barbers $ 580.00 $ 580.00 Chapter 17 51 APPROPRIATION EXPENSES OF STATE GOVERNMENT BOARD OF VETERINARY EXAMINERS Salaries and Wages $ 75.00 $ 75.00 TOTAL Board of Veterinary Examiners $ 75.00 $ 75.00 STATE BOARD OF ACCOUNTANCY Salaries and Wages $ 100.00 $ 100.00 Office Expense 150.00 150.00 TOTAL State Board of Accountancy $ 250.00 $ 250.00 BOARD OF EXAMINERS IN OPTOMETRY Salaries and Wages $ 60.00 $ 90.00 Office Expense 41.00 41.00 Travel 48.00 72.00 TOTAL Board of Examiners in Optometry $ 149.00 $ 203.00 BOARD OF EXAMINERS FOR REGISTERED NURSES Salaries and Wages $ 1,000.00 $ 1,000.00 Office Expense 350.00 350.00 Travel 150.00 150.00 TOTAL Board of Examiners for Registered Nurses $ 1,500.00 $ 1,500.00 52 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT STATE BOARD OF UNDERTAKERS Salaries and Wages $ 450.00 $ 450.00 Office Expense 97.00 97.00 Travel 100.00 100.00 TOTAL State Board of Undertakers $ 647.00 $ 647.00 DELAWARE REAL ESTATE COMMISSION Salaries and Wages $ 795.00 $ 795.00 Office Expense 151.00 151.00 Travel 54.00 54.00 TOTAL Delaware Real Estate Commission $ 1,000.00 $ 1,000.00 STATE BOARD OF ARCHITECTS Salaries and Wages $ 200.00 $ 200.00 Office Expense 233.00 233.00 Travel 275.00 275.00 Equipment 50.00 50.00 TOTAL State Board of Architects $ 758.00 $ 758.00 STATE ATHLETIC COMMISSION Salaries and Wages $ 900.00 $ 900.00 Office Expense 606.00 606.00 Travel 125.00 125.00 Repairs 8.00 8.00 TOTAL State Athletic Commission . $ 1,639.00 $ 1,639.00 Atlantic States Marine Fisheries Commission $ 200.00 $ 200.00 Chapter 17 53 APPROPRIATION EXPENSES OF STATE GOVERNMENT BOARD OF REGISTRATION FOR PROFESSIONAL ENGINEERS AND LAND SURVEYORS Salaries and Wages $ 240.00 $ 240.00 Office Expense 652.00 617.00 Travel 225.00 225.00 TOTAL Board of Registration for Professional Engineers and Land Surveyors $ 1,117.00 $ 1,082.00 TOTAL REGULATORY BOARDS $ 10,710.00 $ 10,729.00 ENFORCEMENT BOARDS LABOR COMMISSION OF DELAWARE Salary of Child Labor Inspector $ 2,100.00 $ 2,100.00 Salary of Ten-Hour Law Inspector 1,500.00 1,500.00 Salary of Secretary 400.00 400.00 Salaries of Employees 1,565.00 1,565.00 Office Expense 1,085.00 1,085.00 Travel 500.00 500.00 Operation 400.00 400.00 Repairs 450.00 450.00 TOTAL Labor Commission of Delaware $ 8,000.00 $ 8,000.00 PAROLE BOARD Salaries of Board Members $ 480.00 $ 480.00 Salary of Parole Officer 2,400.00 2,400.00 Salary of Clerk 85.00 85.00 Office Expense 455.00 455.00 Travel 580.00 580.00 TOTAL Parole Board $ 4,000.00 $ 4,000.00 54 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT OUT-OF-STATE PAROLE SUPERVISION Expenses of Administration $ 200.00 $ 200.00 TOTAL Out-of-State Parole Supervision $ 200.00 $ 200.00 BOARD OF PARDONS BOARD OF BOILER RULES REGULATORS OF WEIGHTS AND MEASURES Salaries and Wages $ 4,200.00 $ 4,200.00 Travel 1,800.00 1,800.00 Operation 100.00 100.00 TOTAL Regulators of Weights and Measures $ 6,100.00 $ 6,100,00 INDUSTRIAL ACCIDENT BOARD Salaries of Board Members $ 9,000.00 $ 9,000.00 Salaries of Employees 6,000.00 6,000.00 Office Expense 3,100.00 3,100.00 Travel 1,100.00 1,100.00 Repairs 50.00 50.00 TOTAL Industrial Accident Board . $ 19,250.00 $ 19,250.00 Salaries and Wages $ 4,500.00 $ 4,500.00 Office Expense 332.00 332.00 Travel 500.00 500.00 TOTAL Board of Boiler Rules.,. . $ 5,332.00 $ 5,332.00 Salary of Lieutenant-Governor $ 144.00 $ 144.00 Travel 50.00 50.00 TOTAL Board of Pardons $ 194.00 $ 194.00 Chapter 17 55 APPROPRIATION EXPENSES OF STATE GOVERNMENT NATIONAL GUARD-ADJUTANT GENERAL NATIONAL GUARD-ADJUTANT GENERAL NATIONAL GUARD-ADJUTANT GENERAL GENERAL ADMINISTRATION Salary of Adjutant General $ 2,500.00 $ 2,500.00 Salary of Two Clerks 3,600.00 3,600.00 Salaries of Employees 9,465.00 9,465.00 Office Expense 1,600.00 1,600.00 Travel 1,100.00 1,100.00 Operation 4,900.00 4,900.00 Repairs 3,500.00 3,000.00 Equipment 50.00 50.00 TOTAL General Administration. $ 26,715.00 $ 26,215.00 STATE RIFLE RANGE Salaries and Wages $ 2,015.00 $ 2,015.00 Operation 700.00 700.00 Repairs 500.00 500.00 Equipment 65.00 65.00 TOTAL State Rifle Range $ 3,280.00 $ 3,280.00 ADJUSTMENT OF VETERANS GOVERNMENT CLAIMS Salaries of Service Office and As-sistant Service Officer $ 500.00 $ 500.00 TOTAL Adjustment of Veterans Government Claims $ 500.00 $ 500.00 TOTAL ENFORCEMENT BOARDS $ 73,571.00 $ 73,071.00 56 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT MISCELLANEOUS CUSTODIAN Salary of Custodian $ 1,500.00 $ 1,500.00 Salaries of Employees 17,000.00 17,000.00 Office Expense 250.00 250.00 Operation 14,000.00 14,000.00 Repairs 7,000.00 7,000.00 Equipment 1,000.00 1,000.00 TOTAL Custodian $ 40,750.00 $ 40,750.00 State Insurance Commissioner (Premiums) $ 30,000.00 $ 30,000.00 Fire Companies (From Tax Receipts) $ 47,000.00 $ 47,000.00 STATE LIBRARY COMMISSION Salaries and Wages 5,700.00 $ 5,700.00 Office Expense 400.00 400.00 Travel 350.00 350.00 Operation 600.00 600.00 Repairs 650.00 650.00 Equipment 3,000.00 3,000.00 TOTAL State Library Commission .$ 10,700.00 $ 10,700.00 PUBLIC ARCHIVES COMMISSION Salaries and Wages $ 7,000.00 $ 7,000.00 Office Expense 800.00 800.00 Travel 100.00 100.00 Operation 200.00 200.00 Chapter 17 57 APPROPRIATION EXPENSES OF STATE GOVERNMENT Repairs 75.00 75.00 Equipment 575.00 575.00 TOTAL Public Archives Commission $ 8,750.00 $ 8,750.00 PORTRAIT COMMISSION OF DELAWARE Office Expense $ 25.00 $ 25.00 Travel 50.00 50.00 Repairs 225.00 225.00 Equipment 400.00 400.00 TOTAL Portrait Commission of Delaware $ 700.00 $ 700.00 TOTAL MISCELLANEOUS .. .$137,900.00 $137,900.00 EDUCATION UNIVERSITY OF DELAWARE GENERAL ADMINISTRATION Salaries and Wages $187,430.00 $187,430.00 Office Expense 3,500.00 3,500.00 Operation 41,792.00 41,792.00 Repairs 7,500.00 7,500.00 Equipment 600.00 600.00 TOTAL General Administration. $240,822.00 $240,822.00 UNIVERSITY OF DELAWARE CHAIR OF HISTORY Salaries and Wages $ 2,500.00 $ 2,500.00 TOTAL Chair of History $ 2,500.00 $ 2,500.00 58 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT UNIVERSITY OF DELAWARE CHAIR OF PHYSICAL EDUCATION p Salaries and Wages $ 4,250.00 $ 4,250.00 Operation 250.00 250.00 TOTAL Chair of Physical Education $ 4,500.00 $ 4,500.00 UNIVERSITY OF DELAWARE SUMMER SCHOOL FOR TEACHERS Salaries and Wages $ 7,500.00 $ 7,500.00 TOTAL Summer School for Teachers $ 7,500.00 $ 7,500,00 UNIVERSITY OF DELAWARE SMITH-LEVER AGRICULTURE EXTENSION Salaries and Wages $ 7,000.00 $ 7,000.00 Travel 5,500.00 5,500.00 Office Expense 300.00 300.00 TOTAL Smith-Lever Agriculture Extension $ 12,800.00 $ 12,800.00 UNIVERSITY OF DELAWARE Scholarships $ 5,000.00 $ 5,000.00 UNIVERSITY OF DELAWARE School of Agriculture, Extension Service $ 1,050.00 $ 1,050.00 7 chapter 17 59 APPROPRIATION EXPENSES OF STATE GOVERNMENT UNIVERSITY OF DELAWARE AGRICULTURE AND FARM EXPERIMENTAL STATION Salaries and Wages $ 12,600.00 $ 12,600.00 Office Expense 400.00 400.00 Travel 200.00 200.00 Operation 7,000.00 7,000.00 Repairs 1,800.00 1,800.00 TOTAL Agriculture and Farm Experimental Station $ 22,000.00 $ 22,000.00 UNIVERSITY OF DELAWARE POULTRY AND ENTOMOLOGY Salaries and Wages $ 4,000.00 $ 4,000.00 Office Expense 75.00 75.00 Travel 800.00 800.00 Operation 1,125.00 1,125.00 TOTAL Poultry and Entomology $ 6,000.00 $ 6,000.00 STATE COLLEGE FOR COLORED STUDENTS GENERAL ADMINISTRATION Salaries and Wages $ 35,000.00 $ 35,000.00 Office Expense 1,500.00 1,500.00 Travel 300.00 300.00 Operation 18,700.00 18,700.00 Repairs 3,600.00 3,600.00 Equipment 4,000,00 4,000.00 TOTAL State College for Colored Students $ 63,100.00 $ 63,100.00 60 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT STATE BOARD OF VOCATIONAL EDUCATION WORLD WAR ORPHANS EDUCATION Operation $ 3,250.00 $ 3,250.00 TOTAL State Board of Vocational Education $ 3,250.00 $ 3,250.00 STATE BOARD OF EDUCATION GENERAL CONTROL Salaries $ 51,000.00 $ 51,000.00 Office Expense and Supplies 8,350.00 8,350.00 Travel 2,519.00 2,706.00 Other Costs 500.00 500.00 TOTAL General Control $ 62,369.00 $ 62,556.00 INSTRUCTIONAL SERVICE Salaries $ 55,000.00 $ 55,000.00 Office Expense and Supplies 3,500.00 3,500.00 Travel 8,500.00 8,500.00 Text Books 1,500.00 1,500.00 Other Costs 5,315.00 5,315.00 TOTAL Instructional Service .$ 73,815.00 $ 73,815.00 OPERATION OF PLANT Telephone and Telegrams $ 1,200.00 $ 1,200.00 Other Costs 1,000.00 1,000.00 TOTAL Operation of Plant $ 2,200.00 $ 2,200.00 Chapter 17 61 APPROPRIATION EXPENSES OF STATE GOVERNMENT MAINTENANCE Repairs and Replacements : Maintenance by Employees of School (a) Salaries $ 1,800.00 $ 1,800.00 (b) Expense and Supplies 2,000.00 2,000.00 Other CostsTravel 500.00 500.00 TOTAL Maintenance $ 4,300.00 $ 4,300.00 FIXED CHARGES Insurance : Fire $ 9,300.00 $ 8,750.00 Compensation 1,300.00 1,300.00 Indemnity 175.00 175.00 Other Insurance 250.00 250.00 TOTAL Fixed Charges $ 11,025.00 $ 10,475.00 AUXILIARY AND COORDINATE ACTIVITIES Vocational Education: Salaries $ 6,690.00 $ 6,690.00 Travel 800.00 800.00 Teacher Training Costs : University of Delaware 6,550.00 6,550.00 College for Colored Students . 1,000.00 1,000.00 Other Vocational Costs 1,800.00 1,800.00 TOTAL Auxiliary and Coordinate Activities $ 16,840.00 $ 16,840.00 62 Chapter 1? APPROPRIATION EXPENSES OF STATE GOVERNMENT ADULT EDUCATION Salaries $ 4,341.00 $ 4,341,00 Travel 500.00 500.00 Expense and Supplies 600.00 600.00 TOTAL Adult Education $ 5,441.00 $ 5,441.00 TRANSPORTATION Salaries $ 3,670.00 $ 3,670.00 Travel 500.00 350.00 Insurance 4,800.00 4,800.00 Contract Service 260,000.00 260,000.00 Private Allowances 39,000.00 39,000.00 Other Transportation Costs 300.00 300.00 TOTAL Transportation $308,270.00 $308,120.00 VISITING TEACHERS Salaries $ 6,000.00 $ 6,000.00 Travel 3,276.00 3,276.00 TOTAL Visiting Teachers $ 9,276.00 $ 9,276.00 BRANDYW/NE AND SUNNYBROOK SANATOR/UM Salaries $ 1,400.00 $ 1,400.00 Other Costs 600.00 600.00 TOTAL Brandywine and Sunnybrook Sanatorium $ 2,000.00 $ 2,000.00 SERVICE BUREAU $ 4,500.00 $ 4,500.00 VOCATIONAL REHABILITATION 5,000.00 $ 5,000.00 DEPARTMENT DEALING WITH MEN-TALLY HANDICAPPED CHILDREN .. . .$ 1,500.00 $ 1,500.00 Chapter 17 63 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Equipment 250.00 $ Library Books 250.00 250.00 Other Costs 500.00 500.00 TOTAL Capital Outlay $ 1,000.00 $ 750.00 TOTAL STATE BOARD OF EDUCATION $507,536.00 $506,773.00 LOCAL SCHOOL DISTRICTS MT, PLEASANT, NO, 2 ADMINISTRATIVE CONTROL Salaries . $ 900.00 $ 900.00 Office Expense 60.00 60.00 INSTRUCTIONAL SERVICE Salaries 47,850.00 47,850.00 Text Books 1,600.00 1,600.00 Material and Supplies 1,305.00 1,305.00 Other Costs 400.00 400.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers. 2,000.00 2,000.00 Janitor Supplies 600.00 600.00 Fuel, Water, Light and Heat 3,800.00 3,800.00 Other Costs 500.00 700.00 Repairs 1,000.00 1,000.00 CAPITAL OUTLAY Equipment 700.00 550.00 Library Books 500.00 500.00 TOTAL Mt. Pleasant, No. 2 $ 61,215.00 $ 61,265.00 64 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT ARDEN, NO. 3 ADMINISTRATIVE CONTROL Office Expense $ 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 2,775.00 2,775.00 Text Books 76.00 76.00 Material and Supplies 66.00 66.00 Other Costs 26.00 26.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 20.00 20.00 Fuel, Water, Light and Heat 208.00 208.00 Other Costs 8.00 8.00 Repairs 40.00 40.00 TOTAL Arden, No. 3 $ 3,260.00 $ 3,260.00 ALFRED I. DU PONT, NO. 7 ADMINISTRATIVE CONTROL Salaries $ 1,000.00 $ 1,000.00 Office Expense 140.00 140.00 INSTRUCTIONAL SERVICE Salaries 25,375.00 25,375.00 Text Books 912.00 1,050.00 Material and Supplies 925.00 1,025.00 Other Costs 262.00 365.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 2,000.00 2,000.00 Janitor Supplies 250.00 275.00 Fuel, Water, Light and Heat 2,200.00 2,300.00 Other Costs 100.00 100.00 Repairs 700.00 800.00 CAPITAL OUTLAY Equipment 800.00 800.00 TOTAL Alfred I. duPont, No. 7 .. $ 34,664.00 $ 35,230.00 Chapter 17 65 APPROPRIATION EXPENSES OF STATE GOVERNMENT RICHARDSON PARK, NO. 20 ADMINISTRATIVE CONTROL Salaries $ 720.00 $ 720.00 Office Expense ... 175.00 175.00 INSTRUCTIONAL SERVICE Salaries . 34,375.00 34,475.00 Text Books 1,400.00 1,600.00 Material and Supplies 1,000.00 1,000.00 Other Costs 500.00 500.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers 1,800.00 1,800.00 Janitor Supplies 400.00 450.00 Fuel, Water, Light and Heat 3,252.00 3,252.00 Other Costs 500.00 500.00 Repairs 1,200.00 1,200.00 TOTAL Richardson Park, No. 20 $ 45,322.00 $ 45,672.00 NEWPORT, NO 21 ADMINISTRATIVE CONTROL Salaries $ 400.00 $ 400.00 INSTRUCTIONAL SERVICE Salaries . 20,760.00 20,760.00 Text Books 600.00 600.00 Material and Supplies 450.00 450.00 Other Costs 250.00 250.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers 1,050.00 1,050.00 Janitor Supplies 275.00 275.00 Fuel, Water, Light and Heat 1,400.00 1,500.00 Other Costs 60.00 75.00 Repairs . 600.00 600.00 TOTAL Newport, No. 21 $ 25,845.00 $ 25,960.00 66 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT WALNUT GREEN, NO. 25 TOTAL Walnut Green, No. 25...$ 1,815.00 $ 1,815.00 HOCKESSIN, NO. 29 ADMINISTRATIVE CONTROL Office Expense 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 1,300.00 1,300.00 Text Books 29.00 29.00 Material and Supplies 28.00 28.00 Other Costs 13.00 13.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 200.00 200.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 213.00 213.00 Other Costs 3.00 3.00 Repairs 20.00 20.00 INSTRUCTIONAL SERVICE Salaries $ 6,750.00 $ 6,750.00 Text Books 218.00 218.00 Material and Supplies 204.00 204.00 Other Costs 99.00 99.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 445.00 445.00 Janitor Supplies 56.00 56.00 Fuel, Water, Light and Heat 501.00 501.00 Other Costs 23.00 23.00 Repairs 80.00 80.00 TOTAL Hockessin, No. 29 $ 8,376.00 $ 8,376.00 Chapter 17 67 APPROPRIATION EXPENSES OF STATE GOVERNMENT HARMONY, NO. 32 INSTRUCTIONAL SERVICE Salaries . $ 1,400.00 $ 1,400.00 Text Books 33.00 33.00 Material and Supplies 31.00 31.00 Other Costs 15.00 15.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 40.00 40.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 80.00 80.00 Other Costs 3.00 3.00 Repairs . 20.00 20.00 TOTAL Harmony, No. 32 $ 1,630.00 $ 1,630.00 MT. PLEASANT, NO. 34 INSTRUCTIONAL SERVICE Salaries . $ 1,300.00 $ 1,300.00 Text Books 38.00 38.00 Material and Supplies 36.00 36.00 Other Costs 17.00 17.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 40.00 40.00 Janitor Supplies 10.00 10.00 Fuel, Water, Light and Heat 72.00 72.00 Other Costs 4.00 4.00 Repairs . 20.00 20.00 TOTAL Mt. Pleasant, No. 34... .$ I,537.00 $ 1,537.00 68 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT MILFORD X ROADS, NO. 37 INSTRUCTIONAL SERVICE Salaries $ 1,600.00 $ 1,600.00 Text Books 26.00 26.00 Material and Supplies 24.00 24.00 Other Costs 12.00 12.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 62.00 62.00 Other Costs 3.00 3.00 Repairs 20.00 20.00 TOTAL Milford X Roads, No. 37 $ 1,794.00 $ 1,794.00 STANTON, NO. 38 INSTRUCTIONAL SERVICE Salaries $ 9,475.00 $ 9,475.00 Text Books 310.00 310.00 Material and Supplies 290.00 290.00 Other Costs 150.00 150.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 637.00 637.00 Janitor Supplies 125.00 125.00 Fuel, Water, Light and Heat 950.00 975,00 Other Costs 50.00 50.00 Repairs 150.00 170.00 TOTAL Stanton, No. 38 $ 12,137.00 $ 12,182.00 Chapter 17 69 APPROPRIATION EXPENSES OF STATE GOVERNMENT McCLELLANDSVILLE, NO. 40 INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 23.00 23.00 Mateitial and Supplies 21.00 21.00 Other Costs 10.00 10.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 6.00 6.00 Fuei, Water, Light and Heat 65.00 65.00 Other Costs 2.00 2.00 Repairs 20.00 20.00 TOTAL McClellandsville, No. 40.$ 1,487.00 $ 1,487.00 CHRISTIANA, NO. 44 ADMINISTRATIVE CONTROL Office Expense $ 5.00 $ 5.00 :NSTRUCTIONAL SERVICE Salaries 7,550.00 7,550.00 Text Books 220.00 230.00 Material and Supplies 250.00 250.00 Other Costs 100.00 125.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 609.00 609.00 Janitor Supplies 65.00 65.00 Fuel, Water, Light and Heat 680.00 680.00 Other Costs 25.00 25.00 Repairs 150.00 150.00 TOTAL Christiana, No. 44 $ 9,654.00 $ 9,689.00 DELAWARE CITY, N 0. 52 ADMINISTRATIVE CONTROL Salaries ..$ 750.00 $ 750.00 Office Expense 92.00 92.00 Travel 100.00 100.00 INSTRUCTIONAL SERVICE Salaries 20,900.00 20,900.00 Text Books 600.00 600.00 Material and Supplies 630.00 630.00 Other Costs 366.00 366.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 1,500.00 1,500.00 Janitor Supplies 366.00 366.00 Fuel and Heat 1,385.00 1,385.00 Water, Light and Power 326.00 326.00 Telephone 200.00 200.00 Other Costs 20.00 2,0.00 Repairs 336.00 330.00 TOTAL Rose Hill-Minquadale, No. 47 $ 27,571.00 $ 27,571.00 ADMINISTRATIVE CONTROL Salaries Office Expense INSTRUCTIONAL SERVICE Salaries Text Books Material and Supplies OPERATION AND MAINTENANCE Salaries-Janitors and Engineers Janitor Supplies Fuel, Water, Light and Heat Repairs $ 600.00 100.00 19,700.00 550.00 550.00 1,100.00 355.00 2,400.00 360.00 $ 600.00 100.00 19,700.00 550.00 550.00 1,100.00 325.00 2,400.00 374.00 70 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT ROSE HILL-MINQUADALE, NO. 47 Chapter 17 71 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Library Books 300.00 300.00 TOTAL Delaware City, No. 52..$ 26,015.00 $ 25,999.00 COMMODORE MacDONOUGH, NO. 53 ADMINISTRATIVE CONTROL Office Expense $ 10.00 $ 10.00 INSTRUCTIONAL SERVICE Salaries . 10,750.00 10,750.00 Text Books 295.00 295.00 Material and Supplies 275.00 275.00 Other Costs 134.00 134.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 845.00 845.00 Janitor Supplies 76.00 76.00 Fuel, Water, Light and Heat 700.00 700.00 Other Costs 31.00 31.00 Repairs 140.00 140.00 TOTAL Commodore MacDonough, No. 53 $ 13,256.00 $ 13,256.00 GLASGOW, NO. 56 INSTRUCTIONAL SERVICE Salaries . $ 1,300.00 $ 1,300.00 Text Books 45.00 45.00 Material and Supplies 42.00 45.00 Other Costs 20.00 20.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 50.00 50.00 Janitor Supplies 12.00 12.00 Fuel, Water, Light and Heat 75.00 75.00 Other Costs 5.00 5.00 Repairs 70.00 70.00 TOTAL Glasgow, No. 56 $ 1,619.00 $ 1,622.00 APPROPRIATION EXPENSES OF STATE GOVERNMENT MIDDLETOWN, NO. 60 ADMINISTRATIVE CONTROL Salaries $ 2,000.00 $ 2,000.00 Office Expense 116.00 116.00 INSTRUCTIONAL SERVICE Salaries 41,575.00 41,575.00 Text Books 960.00 960.00 Material and Supplies 935.00 935.00 Other Costs 450.00 450.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 2,000.00 2,000.00 Janitor Supplies 250.00 250.00 Fuel, Water, Light and Heat 2,000.00 2,000.00 Other Costs 125.00 125.00 Repairs 700.00 700.00 TOTAL Middletown, No. 60 $ 51,111.00 $ 51,111.00 CORBIT, NO. 61 INSTRUCTIONAL SERVICE Salaries $ 3,050.00 $ 3,050.00 Text Books 110.00 110.00 Material and Supplies 100.00 100.00 Other Costs 55.00 55.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 300.00 300.00 Janitor Supplies 35.00 35.00 Fuel, Water, Light and Heat 350.00 375.00 Other Costs 12.00 15.00 Repairs 60.00 75.00 Upkeep of Grounds 50.00 50.00 TOTAL Corbit, No. 61 $ 4,122.00 4,165.00 72 Chapter 17 Chapter 17 73 APPROPRIATION EXPENSES OP STATE GOVERNMENT PORT PENN, NO. 63 INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 60.00 60.00 Material and Supplies 48.00 50.00 Other Costs 27.00 27.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 40.00 40.00 Janitor Supplies 16.00 16.00 Fuel, Water, Light and Heat 92.00 92.00 Other Costs 6.00 6.00 Repairs 20.00 20.00 TOTAL Port Penn, No. 63 $ 1,609.00 $ 1,611.00 TAYLOR'S BRIDGE, NO. 66 INSTRUCTIONAL SERVICE Salaries $ 1,200.00 $ 1,200.00 Text Books 36.00 36.00 Material and Supplies 35.00 35.00 Other Costs 18.00 18.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 10.00 10.00 Fuel, Water, Light and Heat 125.00 125.00 Other Costs 25.00 25.00 Repairs 50.00 50.00 TOTAL Taylor's Bridge, No. 66.$ 1,539.00 $ 1,539.00 74 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT BLACKBIRD, NO. 69 ADMINISTRATIVE CONTROL Office Expense 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 1,300.00 1,300.00 Text Books 56.00 56.00 Material and Supplies 28.00 28.00 Other Costs 7.00 7.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 69.00 69.00 Other Costs 5.00 5.00 Repairs 40.00 40.00 TOTAL Blackbird, No. 69 $ 1,553.00 1,533.00 PATTERSON, NO 71% INSTRUCTIONAL SERVICE Salaries $ 950.00 $ 950.00 Text Books 35.00 35.00 Material and Supplies 40.00 40.00 Other Costs 16.00 16.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 1.00 1.00 Fuel, Water, Light and Heat 75.00 80.00 Other Costs 4.00 4.00 Repairs 20.00 20.00 TOTAL Patterson, No. 711/2....$ 1,181.00 $ 1,186.00 Chapter 17 75 APPROPRIATION EXPENSES OF STATE GOVERNMENT MARSHALLTON, NO. 77 ADMINISTRATIVE CONTROL Salaries . $ 700.00 $ 700.00 Office Expense 75.00 75.00 Other Costs 75.00 75.00 INSTRUCTIONAL SERVICE Salaries . 36,900.00 36,900.00 Text Books 1,000.00 1,000.00 Material and Supplies 600.00 600.00 Other Costs 500.00 500.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 1,600.00 1,600.00 Janitor Supplies 300.00 300.00 Fuel and Heat 900.00 900.00 Water, Light and Power 1,250.00 1,250.00 Repairs 1,000.00 1,000.00 TOTAL Marshallton, No. 77 $ 44,900.00 $ 44,900.00 TOWNSEND, NO 81 ADMINISTRATIVE CONTROL Office Expense 6.00 $ 6.00 INSTRUCTIONAL SERVICE Salaries . 7,775.00 7,775.00 Text Books 362.00 362.00 Material and Supplies 150.00 150.00 Other Costs 142.00 142.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 650.00 650.00 Janitor Supplies 101.00 101.00 Fuel, Water, Light and Heat 817.00 817.00 Other Costs 33.00 33.00 Repairs 200.00 200.00 YORKLYN, NO. 91 INSTRUCTIONAL SERVICE Salaries $ 6,275.00 $ 6,275.00 Text Books 255.00 255.00 Material and Supplies 238.00 238.00 Other Costs 116.00 116.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 550.00 550.00 Janitor Supplies 66.00 66.00 Fuel, Water, Light and Heat 550.00 550.00 Other Costs 50.00 50.00 Repairs 450.00 150.00 TOTAL Townsend, No 81 $ 10,363.00 $ 10,363.00 TOTAL Yorklyn, No. 91 $ 8,550.00 $ 8,250.00 PLEASANT VALLEY, NO. 92 INSTRUCTIONAL SERVICE Salaries $ 1,575.00 $ 1,575.00 Text Books 49.00 49.00 Material and Supplies 45.00 45.00 Other Costs 22.00 22.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 13.00 13.00 Fuel, Water, Light and Heat 58.00 58.00 Other Costs 5.00 5.00 Repairs 20.00 20.00 TOTAL Pleasant Valley, No. 92.$ 1,827.00 $ 1,827.00 76 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Library Books 102.00 102.00 Other Costs 25.00 25.00 Chapter 17 77 APPROPRIATION EXPENSES OF STATE GOVERNMENT EDEN, NO. 101 ADMINISTRATIVE CONTROL Office Expense INSTRUCTIONAL SERVICE Salaries Text Books Material and Supplies Other Costs OPERATION AND MAINTENANCE Salaries-Janitors and Engineers Janitor Supplies Fuel, Water, Light and Heat Other Costs Repairs OAK GROVE, NO 130 ADMINISTRATIVE CONTROL Salaries Office Expense INSTRUCTIONAL SERVICE Salaries Text Books Material and Supplies Other Costs OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. Janitor Supplies Fuel, Water, Light and Heat Other Costs-Telephone Repairs TOTAL Eden, No. 101 $ 2,947.00 $ 2,927.00 600.00 $ 600.00 35.00 35.00 20,025.00 20,025.00 650.00 650.00 450.00 450.00 100.00 100.00 1,200.00 1,200.00 160.00 160.00 1,225.00 1,225.00 65.00 65.00 700.00 700.00 TOTAL Oak Grove, No. 130 $ 25,210.00 $ 25,210.00 4.00 $ 4.00 2,000.00 2,000.00 107.00 107.00 75.00 75.00 49.00 49.00 192.00 192.00 50.00 50.00 350.00 350.00 20.00 20.00 100.00 80.00 78 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT HENRY C. CONRAD, NO. 131 ADMINISTRATIVE CONTROL Salaries $ 1,820.00 $ 1,820.00 Office Expense 125.00 125.00 INSTRUCTIONAL SERVICE Salaries 47,500.00 48,300.00 Text Books 1,100.00 1,100.00 Material and Supplies 400.00 400.00 Other Costs 1,000.00 1,000.00 Travel 120.00 120.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers 3,000.00 3,000.00 Janitor Supplies 300.00 300.00 Fuel, Water, Light and Heat 3,082.00 3,082.00 Repairs 760.00 760.00 CAPITAL OUTLAY Equipment 1,500.00 TOTAL Henry C. Conrad, No. 131 $ 60,707.00 $ 60,007.00 NEWPORT, NO. 106-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 11,575.00 $ 11,575.00 Text Books 450.00 450.00 Material and Supplies 384.00 384.00 Other Costs 175.00 175.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers 731.00 731.00 Janitor Supplies 91.00 91.00 Fuel, Water, Light and Heat 1,251.00 1,251.00 Other Costs 50.00 50.00 Repairs 150.00 150.00 TOTAL Newport, No. 106-C (Colored) $ 14,857.00 $ 14,857.00 Chapter 17 79 APPROPRIATION EXPENSES OF STATE GOVERNMENT HOCKESSIN, NO. 107-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,275.00 $ 1,275.00 Text Books 55.00 55.00 Material and Supplies 50.00 50.00 Other Costs 22.00 22.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 46.00 46.00 Janitor Supplies 16.00 16.00 Fuel, Water, Light and Heat 168.00 168.00 Other Costs 10.00 10.00 Repairs 40.00 40.00 TOTAL Hockessin, No. 107-C (Colored) $ 1,682.00 $ 1,682.00 MARSHALLTON, NO. 108-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 38.00 38.00 Material and Supplies 25.00 25.00 Other Costs 17.00 17.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 10.00 10.00 Fuel, Water, Light and Heat 130.00 130.00 Other Costs 4.00 4.00 Repairs 20.00 20.00 TOTAL Marshallton, No. 108-C (Colored) $ 1,584.00 $ 1,584.00 80 Chapter 17 ( APPROPRIATION EXPENSES OF STATE GOVERNMENT CHRISTIANA, NO. 111-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,525.00 $ 1,525.00 Text Books 31.00 31.00 Material and Supplies 29.00 29.00 Other Costs 14.00 14.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 138.00 138.00 Other Costs 3.00 3.00 Repairs 20.00 20.00 TOTAL Christiana, No. 111-C (Colored) $ 1,808.00 $ 1,808.00 IRON HILL, NO. 112-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 31.00 31.00 Material and Supplies 29.00 29.00 Other Costs 14.00 14.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 40.00 40.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 107.00 107.00 Other Costs 3.00 3.00 Repairs 80.00 80.00 TOTAL Iron Hill, No. 112-C (Colored) $ 1,612.00 $ 1,612.00 chapter 17 81 APPROPRIATION EXPENSES OF STATE GOVERNMENT BETHESDA, NO. 113-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,350.00 $ 1,350.00 Text Books 30.00 30.00 Material and Supplies 27.00 27.00 Other Costs 13.00 13.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 45.00 45.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 80.00 80.00 Other Costs 3.00 3.00 Repairs . 40.00 40.00 TOTAL Bethesda, No. 113-C (Colored) $ 1,596.00 $ 1,596.00 KIRKWOOD, NO. 115-C (COLORED) INSTRUCTIONAL SERVICE Salaries . $ 1,300.00 $ 1,300.00 Text Books 35.00 35.00 Material and Supplies 28.00 28.00 Other Costs 13.00 13.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 90.00 90.00 Other Costs 3.00 3.00 Repairs 20.00 20.00 Upkeep of Grounds 10.00 10.00 TOTAL Kirkwood, No. 115-C (Colored) $ 1,547.00 $ 1,547.00 82 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT DELAWARE CITY, NO. 118-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 2,600.00 $ 2,600.00 Text Books 50.00 50.00 Material and Supplies 58.00 58.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 80.00 80.00 Janitor Supplies 16.00 16.00 Fuel, Water, Light and Heat 250.00 250.00 Other Costs 7.00 7.00 Repairs 50.00 50.00 Upkeep of Grounds 12.00 12.00 TOTAL Delaware City, No. 118-C (Colored) $ 3,123.00 $ 3,123,00 MT. PLEASANT, NO. 119-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 35.00 35.00 Material and Supplies 32.00 32.00 Other Costs 16.00 16.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers . 40.00 40.00 Janitor Supplies 9.00 9.00 Fuel, Water, Light and Heat 94.00 94.00 Other Costs 4.00 4.00 Repairs 20.00 20.00 TOTAL Mt. Pleasant, No. 119-C (Colored) $ 1,550.00 $ 1,550.00 chapter 17 83 APPROPRIATION EXPENSES OF STATE GOVERNMENT MIDDLETOWN, NO. 120-C (COLORED) r; ADMINISTRATIVE CONTROL Salaries $ 300.00 $ 300.00 Office Expense 30.00 30.00 INSTRUCTIONAL SERVICE Salaries 14,325.00 14,325.00 Text Books 500.00 500.00 Material and Supplies 400.00 400.00 Other Costs 100.00 100.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 770.00 770.00 Janitor Supplies 150.00 150.00 Fuel, Water, Light and Heat 1,100.00 1,100.00 Other Costs 50.00 50.00 Upkeep of Grounds 25.00 25.00 Repairs 175.00 200.00 CAPITAL OUTLAY Equipment 200.00 200.00 TOTAL Middletown, No. 120-C (Colored) $ 18,125.00 $ 18,150.00 PORT PENN, NO. 122-C (COLORED) ADMINISTRATIVE CONTROL Office Expense $ 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 1,200.00 1,200.00 Text Books 30.00 30.00 Material and Supplies 15.00 15.00 Other Costs 4.00 4.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 90.00 90.00 Repairs 40.00 40.00 84 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Library Books 3.00 3.00 TOTAL Port Penn, No. 122-C (Colored) $ 1,435.00 $ 1,435.00 LEE'S CHAPEL, NO. 124-C (COLORED) TOWNSEND, NO. 125-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,400.00 $ 1,400.00 Text Books 65.00 65.00 Material and Supplies 35.00 35.00 Other Costs 30.00 30.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 50.00 50.00 Janitor Supplies 14.00 14.00 Fuel, Water, Light and Heat 118.00 118.00 Other Costs 6.00 6.00 Repairs 75.00 75.00 CAPITAL OUTLAY Equipment 9.00 9.00 TOTAL Lee's Chapel, No. 124-C (Colored) $ 1,802.00 $ 1,802.00 INSTRUCTIONAL SERVICE Salaries $ 1,400.00 $ 1,400.00 Text Books 50.00 50.00 Material and Supplies 35.00 35.00 Other Costs 25.00 25.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 50.00 50.00 Janitor Supplies 13.00 13.00 Fuel, Water, Light and Heat 85.00 85.00 Chapter 17 85, APPROPRIATION EXPENSES OF STATE GOVERNMENT Other Costs 5.00 5.00. Repairs 20.00 20.00 TOTAL Townsend, No. 125-C (Colored) $ 1,683.00 $ 1,683.00 EBENEZER, NO. 126-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,225.00 $ 1,225.00 Text Books 26.00 26.00 Material and Supplies 20.00 20.00 Other Costs 12.00 12.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 90.00 90.00 Other Costs 3.00 3.00 Repairs 20.00 20.00 TOTAL Ebenezer, No. 126-C (Colored) $ 1,443.00 $ 1,443.00 KENTON, NO. 9 ADMINISTRATIVE CONTROL Office Expense $ 2.00 $ 2.00 INSTRUCTIONAL SERVICE Salaries 2,600.00 2,600.00 Text Books 126.00 126.00 Material and Supplies 63.00 63.00 Other Costs 18.00 18.00' OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 250.00 250.00 Janitor Supplies 15.00 15.00 Fuel, Water, Light and Heat 300.00 300.00 Repairs 100.00 100.00 86 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Library Books 15.00 15.00 TOTAL Kenton, No. 9 $ 3,489.00 $ 3,489.00 LEIPSIC, NO. 11 INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,3020..000 0 Text Books 42.00 Material and Supplies 21.00 21.00 Other Costs 6,00 6.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 65.00 65.00 Janitor Supplies 11.00 11.00 Fuel, Water, Light and Heat 100.00 100.00 Other Costs 5.00 5.00 Repairs 100.00 40.00 TOTAL Leipsic, No. 11 $ 1,650.00 1,590.00 MT. WILLOW, NO. 16 INSTRUCTIONAL SERVICE Salaries $ 1,050.00 $ 1,050.00 Text Books 30.00 30.00 Material and Supplies 28.00 28.00 Other Costs 13.00 13.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 50.00 50.00 Other Costs 3.00 3.00 Repairs 40.00 40.00 TOTAL Mt. Willow, No. 16 $ 1,262.00 $ 1,262.00 Chapter 17 87 APPROPRIATION EXPENSES OF STATE GOVERNMENT OAK POINT, NO. 20 ADMINISTRATIVE CONTROL Office Expense $ 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries . 1,200.00 1,200.00 Text Books 36.00 36.00 Material and Supplies 15.00 15.00 Other Costs 5.00 5.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 40.00. 40.00 Janitor Supplies 5.00 5.00 Fuel, Water, Light and Heat 65.00 65.00 Other Costs 5.00 5.00 Upkeep of Grounds 10.00 10.00 Repairs 30.00 30.00 CAPITAL OUTLAY Library Books 5.00 5.00 TOTAL Oak Point, No 20 $ 1,417.00 $ 1,417.00 S.ANDTOWN, NO. 23 INSTRUCTIONAL SERVICE Salaries . $ 1,200.00 $ 1,200.00 Text Books 28.00 28.00 Material and Supplies 14.00 14.00 Other Costs 4.00 4.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 43.00 43.00 Repairs 40.00 40.00 CAPITAL OUTLAY Library Books 5.00 5.00 TOTAL Sandtown, No. 23 $ 1,386.00 $ 1,386.00 13 8 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT JUMP'S, NO. 29 ADMINISTRATIVE CONTROL Office Expense 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 1,175.00 1,175.00 Text Books 50.00 50.00 Material and Supplies 15.00 15.00 Other Costs 7.00 7.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 64.00 64.00 Repairs 40.00 40.00 CAPITAL OUTLAY Library Books 6.00 6.00 TOTAL Jump's, No. 29 $ 1,410.00 $ 1,410.00 FREDERICA, NO. 32 ADMINISTRATIVE CONTROL Office Expense $ 65.00 $ 65.00 INSTRUCTIONAL SERVICE Salaries 11,875.00 11,875.00 Text Books 350.00 350.00 Material and Supplies 200.00 200.00 Other Costs 165.00 165.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 860.00 860.00 Janitor Supplies 100.00 100.00 Fuel, Water, Light and Heat 1,300.00 1,300.00 Other Costs 40.00 40.00 Repairs 300.00 300.00 Chapter 17 89 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Equipment 500.00 TOTAL Frederica, No. 32 $ 15,755.00 $ 15,255.00 THOMAS, NO. 33 ADMINISTRATIVE CONTROL Office Expense $ 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 1,300.00 1,300.00 Text Books 18.00 18.00 Material and Supplies 9.00 9.00 Other Costs 2.00 2.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers. 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 46.00 46.00 Repairs 40.00 40.00 CAPITAL OUTLAY Library Books 2.60 2.00 TOTAL Thomas, No. 33 $ 1,470.00 $ 1,470.00 FARMINGTON, NO. 39 ADMINISTRATIVE CONTROL Office Expense $ 4.00 4.00 INSTRUCTIONAL SERVICE Salaries 4,300.00 4,300.00 Text Books 150.00 150.00 Material and Supplies 75.00 75.00 90 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 200.00 200.00 Janitor Supplies 25.00 25.00 Fuel, Water, Light and Heat 350.00 370.00 Other Costs 15.00 15.00 Repairs 75.00 75.00 Upkeep of Grounds 20.00 20.00 CAPITAL OUTLAY Library Books 30.00 30.00 TOTAL Farmington, No. 39 $ 5,244.00 $ 5,264.00 MAGNOLIA, NO 50 ADMINISTRATIVE CONTROL Office Expense 3.00 $ 3.00 INSTRUCTIONAL SERVICE Salaries 3,650.00 3,650.00 Text Books 165.00 165.00 Material and Supplies 100.00 100.00 Other Costs 50.00 50.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 450.00 450.00 Janitor Supplies 42.00 42.00 Fuel, Water, Light and Heat 550.00 550.00 Other Costs 7.00 7.00 Repairs 80.00 80.00 Upkeep of Grounds 10.00 10.00 TOTAL Magnolia, No. 50 $ 5,107.00 $ 5,107.00 WILLOW GROVE, NO. 52 ADMINISTRATIVE CONTROL Office Expense 1.00 $ 1.00 Chapter 17 91 APPROPRIATION EXPENSES OF STATE GOVERNMENT INSTRUCTIONAL SERVICE Salaries 1,675.00 1,675.00 Text Books 20.00 20.00 Material and Supplies 10.00 10.00 Other Costs 3.00 3.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45,00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 60.00 60.00 Repairs 40.00 40.00 CAPITAL OUTLAY Library Books 2.00 2,00 TOTAL Willow Grove, No. 52...$ 1,863.00 $ 1,863.00 FELTON, NO. 54 ADMINISTRATIVE CONTROL Salaries $ 750.00 $ 750.00 Office Expense 38.00 38.00 INSTRUCTIONAL SERVICE Salaries 26,000.00 26,000.00 Text Books 650.00 650.00 Material and Supplies 500.00 500.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 1,200.00 1,200.00 Janitor Supplies 300.00 300.00 Fuel and Heat 900.00 900.00 Water, Light and Power 595.00 595.00 Telephone 55.00 55.00 Repairs 600.00 500.00 TOTAL Felton, No. 54 $ 31,588.00 $ 31,488.00 92 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT PRATT'S, NO. 59 INSTRUCTIONAL SERVICE Salaries $ 1,650.00 $ 1,650.00 Text Books 35.00 35.00 Material and Supplies 30.00 30.00 Other Costs 24.00 24.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Janitor Supplies 9.00 9.00 Fuel, Water, Light and Heat 75.00 75.00 Repairs 20.00 20.00 Upkeep of Grounds 4.00 4.00 CAPITAL OUTLAY Library Books 10.00 10.00 TOTAL Pratt's, No. 59 $ 1,902.00 $ 1,902.00 ;WESTVILLE, NO. 69 INSTRUCTIONAL SERVICE Salaries $ 900.00 $ 900.00 Text Books 29.00 29.00 Material and Supplies 15.00 15.00 Other Costs 13.00 13.00 OPERATION AND MAINTENANCE Salaries--Janitors and Engineers. 45.00 45.00 Fuel, Water, Light and Heat 38.00 38.00 Other Costs 3.00 3.00 Repairs 20.00 20.00 TOTAL Westville, No. 69 $ 1,063.00 5 1,063.00 Chapter 17 93 APPROPRIATION EXPENSES OF STATE GOVERNMENT WOODSIDE, NO. 71 ADMINISTRATIVE CONTROL Office Expense 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 1,300.00 1,300.00 Text Books 42.00 42.00 Material and Supplies 20.00 20.00 Other Costs 10.00 10.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 11.00 11.00 Fuel, Water, Light and Heat 70.00 70.00 Other Costs 5.00 5.00 Repairs 50.00 50.00 TOTAL Woodside, No. 71 $ 1,549.00 $ 1,549.00 ROSE VALLEY, NO. 79 INSTRUCTIONAL SERVICE Salaries $ 1,150.00 $ 1,150.00 Text Books 45.00 45.00 Material and Supplies 25.00 25.00 Other Costs 15.00 15.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 12.00 12.00 Fuel, Water, Light and Heat 65.00 65.00 Other Costs 7.00 7.00 Repairs 150.00 45.00 TOTAL Rose Valley, No. 79 $ 1,509.00 $ 1,404.00 94 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT CHESWOLD, NO. 83 ADMINISTRATIVE CONTROL Office Expense $ 2.00 $ 2.00 INSTRUCTIONAL SERVICE Salaries 2,600.00 2,600.00 Text Books 116.00 116.00 Material and Supplies 58.00 58.00 Other Costs 17.00 17.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 280.00 280.00 Janitor Supplies 15.00 15.00 Fuel, Water, Light and Heat 225.00 225.00 Repairs 80.00 80.00 CAPITAL OUTLAY Library Books 19.00 19.00 TOTAL Cheswold, No. 83 $ 3,412.00 $ 3,412.00 LITTLE CREEK, NO. 85 INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 30.00 30.00 Material and Supplies 16.00 16.00 Other Costs 15.00 15.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 9.00 9.00 Fuel, Water, Light and Heat 76.00 76.00 Other Costs 4.00 4.00 Repairs 20.00 20.00 Upkeep of Grounds 4.00 4.00 TOTAL Little Creek, No. 85 $ 1,514.00 $ 1,514.00 Chapter 17 95 APPROPRIATION EXPENSES OF STATE GOVERNMENT WILEY'S, NO. 93 ADMINISTRATIVE CONTROL Office Expense INSTRUCTIONAL SERVICE Salaries Text Books Material and Supplies Other Costs OPERATION AND MAINTENANCE Salaries-Janitors and Engineers Janitor Supplies Fuel, Water, Light and Heat Other Costs Repairs Upkeep of Grounds TOTAL Wiley's, No. 93 $ 1,473.00 $ 1,473.00 HARTLY, NO. 96 ADMINISTRATIVE CONTROL Office Expense INSTRUCTIONAL SERVICE Salaries Text Books Material and Supplies Other Costs OPERATION AND MAINTENANCE Salaries-Janitors and Engineers Janitor Supplies Fuel, Water, Light and Heat Repairs CAPITAL OUTLAY Library Books 5.00 $ 5.00 6,500.00 6,500.00 275.00 275.00 100.00 100.00 45.00 45.00 500.00 500.00 37.00 37.00 378.00 378.00 125.00 125.00 38.00 38.00 TOTAL Hartly, No. 96 $ 8,003.00 $ 8,003.00 1.00 $ 1.00 1,200.00 1,200.00 45.00 45.00 25.00 25.00 20.00 20.00 40.00 40.00 12.00 12.00 75.00 75.00 5.00 5.00 25.00 25.00 25.00 25.00 ' 96 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT VIOLA, NO. 112 INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 43.00 43.00 Material and Supplies 20.00 20.00 Other Costs 15.00 15.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 11.00 11.00 Fuel, Water, Light and Heat 85.00 85.00 Other Costs 5.00 5.00 Repairs 20.00 20.00 CAPITAL OUTLAY Library Books 5.00 5.00 TOTAL Viola, No. 112 $ 1,544.00 $ 1,544.00 CLAYTON, NO. 119 INSTRUCTIONAL SERVICE Salaries $ 11,650.00 $ 11,650.00 Text Books 350.00 350.00 Material and Supplies 300.00 300.00 Other Costs 175.00 175.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. . 900.00 900.00 Janitor Supplies 120.00 120.00 Fuel, Water, Light and Heat 1,250.00 1,250.00 Other Costs 50.00 50.00 Repairs 140.00 140.00 TOTAL Clayton, No. 119 $ 14,935.00 $ 14,935.00 Chapter 17 97 APPROPRIATION EXPENSES OF STATE GOVERNMENT HOUSTON, NO. 125 INSTRUCTIONAL SERVICE Salaries $ 5,000.00 $ 5,000.00 Text Books 170.00 170.00 Material and Supplies 100.00 100.00 Other Costs 60.00 60.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 430.00 430.00 Janitor Supplies 65.00 65.00 Fuel, Water, Light and Heat 450.00 450.00 Other Costs 25.00 25.00 Repairs 18.00 18.00 TOTAL Houston, No. 125 $ 6,318.00 $ 6,318.00 CLAYTON, NO. 136-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,225.00 $ 1,225.00 Text Books 50.00 50.00 Material and Supplies 37.00 37.00 Other Costs 25.00 25.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 15.00 15.00 Fuel, Water, Light and Heat 123.00 123.00 Other Costs 15.00 15.00 Repairs 10.00 10.00 TOTAL Clayton, No. 136-C (Colored) $ 1,540.00 $ 1,540.00 98 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT KENTON, NO. 140-C (COLORED) ADMINISTRATIVE CONTROL Office Expense 2.00 $ 2.00 INSTRUCTIONAL SERVICE Salaries 2,500.00 2,500.00 Text Books 110.00 110.00 Material and Supplies 61.00 61.00 Other Costs 18.00 18.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 85.00 85.00 Janitor Supplies 15.00 15.00 Fuel, Water, Light and Heat 142.00 142.00 Repairs 75.00 75.00 CAPITAL OUTLAY Library Books 15.00 15.00 TOTAL Kenton, No. 140-C (Colored) $ 3,023.00 $ 3,023.00 LOCKWOOD, NO. 142-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 62.00 62.00 Material and Supplies 35.00 35.00 Other Costs 28.00 28.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 16.00 16.00 Fuel, Water, Light and Heat 135.00 135.00 Other Costs 7.00 7.00 Repairs 50.00 20.00 TOTAL Lockwood, No. 142-C '(Colored) $ 1,673.00 $ 1,643.00 Chapter 17 99 APPROPRIATION EXPENSES OF STATE GOVERNMENT CHESWOLD, NO. 143-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 2,800.00 $ 2,800.00 Text Books 110.00 110.00 Material and Supplies 50.00 50.00 Other Costs 35.00 35.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers. 240.00 240.00 Janitor Supplies 26.00 26.00 Fuel, Water, Light and Heat 505.00 505.00 Other Costs 11.00 11.00 Repairs 50.00 50.00 TOTAL Cheswold, No. 143-C (Colored) $ 3,827.00 $ 3,827.00 FORK BRANCH, NO. 145-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 86.00 86.00 Material and Supplies 43.00 43.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 97.00 97.00 Repairs 30.00 30.00 CAPITAL OUTLAY Library Books 10.00 10.00 TOTAL Fork Branch, No. 145-C (Colored) $ 1,618.00 $ 1,618.00 100 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT WHITE OAK, NO. 146-C (COLORED) ADMINISTRATIVE CONTROL Office Expense 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 1,200.00 1,200.00 Text Books 48.00 48.00 Material and Supplies 24.00 24.00 Other Costs 7.00 7.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 128.00 128.00 Repairs 40.00 40.00 CAPITAL OUTLAY Library Books 6.00 6.00 TOTAL White Oak, No. 146-C (Colored) $ 1,506.00 $ 1,506.00 ST. JONES, NO. 149-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,200.00 $ 1,200.00 Text Books 52.00 52.00 Material and Supplies 35.00 35.00 Other Costs 24.00 24.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Janitor Supplies 20.00 20.00 Fuel, Water, Light and Heat 125.00 125.00 Other Costs 5.00 5.00 Repairs 50.00 50.00 (TOTAL St. Jones, No. 149-C (Colored) $ 1,556.00 $ 1,556.00 Chapter 17 101 APPROPRIATION EXPENSES OF STATE GOVERNMENT WILLOW GROVE, NO. 152-C (COLORED) INSfRUCTIONAL SERVICE Salaries $ 1,250.00 $ 1,250.00 Text Books 35.00 35.00 Material and Supplies 20.00 20.00 0?ERATION AND MAINTENANCE SalariesJanitors and Engineers 40.00 40.00 Janitor Supplies 9.00 9.00 Fuel, Water, Light and Heat 111.00 111.00 Other Costs 4.00 4.00 Repairs 20.00 20.00 TOTAL Willow Grove, No. 152-C (Colored) $ 1,489.00 $ 1,489.00 PARKER'S CHAPEL, NO. I53-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 43.00 43.00 Material and Supplies 35.00 35.00 Other Costs 20.00 20.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers 40.00 40.00 Janitor Supplies 11.00 11.00 Fuel, Water, Light and Heat 97.00 97.00 Other Costs 5.00 5.00 Repairs 20.00 20.00 TOTAL Parker's Chapel, No. 153-C (Colored) $ 1,571.00 $ 1,571.00 102 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT WOODSIDE, NO. 154-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,475.00 $ 1,476.00 Text Books 21.00 21.00 Material and Supplies 15.00 15.00 Other Costs 9.00 9.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 40.00 40.00 Janitor Supplies 5.00 5.01 Fuel, Water, Light and Heat 125.00 125.04 Other Costs 2.00 2.04 Repairs 20.00 20.00 TOTAL Woodside, No. 154-C (Colored) $ 1,712.00 $ 1,712.00 MT. OLIVE, NO. 165-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 60.00 60.00 Material and Supplies 25.00 25.00 Other Costs 20.00 20.00 OPERATION AND MAINTENANCE Salaries--Janitors and Engineers . . 45.00 45.00 Janitor Supplies 18.00 18.00 Fuel, Water, Light and Heat 125.00 125.00 Other Costs 10.00 10.00 Repairs 30.00 30.00 TOTAL Mt. Olive, No. 155-C (Colored) $ 1,633.00 $ 1,633.00 Chapter 17 103 APPROPRIATION EXPENSES OF STATE GOVERNMENT VIOLA, NO. 156-0 (COLORED) INSTRUCTIONAL SERVICE Salaries $ 2,600.00 $ 2,600.00 Text Books 113.00 113.00 Material and Supplies 50.00 50.00 Other Costs 41.00 41.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 85.00 85.00 Janitor Supplies 20.00 20.00 Fuel, Water, Light and Heat 232.00 232.00 Other Costs 12.00 12.00 Repairs 40.00 40.00 TOTAL Viola, No. 156-C (Colored) $ 3,193.00 $ 3,193.00 UNION, NO, 158-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 2,350.00 $ 2,350.00 Text Books 100.00 100.00 Material and Supplies 50.00 50.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 80.00 80.00 Janitor Supplies 20.00 20.00 Fuel, Water, Light and Heat 150.00 150.00 Other Costs 10.00 10.00 Repairs 50.00 50.00 CAPITAL OUTLAY Library Books 12.00 12.00 TOTAL Union, No. 158-C (Colored) $ 2,822.00 $ 2,822.00 104 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT REEVES CROSSING, NO. 159-C (COLORED) INSTRUCTIONAL SERVICE Salaries $ 1,225.00 $ 1,225.00 Text Books 45.00 45.00 Material and Supplies 20.00 20.00 Other Costs 15.00 15.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 40.00 40.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 120.00 120.00 Other Costs 5.00 5.00 Repairs 20.00 20.00 CAPITAL OUTLAY Library Books 15.00 15.00 TOTAL Reeves Crossing, No. 159-C (Colored) $ 1,513.00 $ 1,513.00 JOHN WESLEY, NO. 160-C (COLORED) ADMINISTRATIVE CONTROL Office Expense $ 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries 1,300.00 1,300.00 Text Books 23.00 23.00 Material and Supplies 25.00 25.00 Other Costs 6.00 6.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 99.00 99.00 Repairs 20.00 20.00 TOTAL John Wesley, No. 160-C (Colored) $ 1,531.00 $ 1,531.00 LINCOLN, NO 3 INSTRUCTIONAL SERVICE Salaries Text Books Material and Supplies Other Costs OPERATION AND MAINTENANCE Salaries-Janitors and Engineers. Janitor Supplies Fuel, Water, Light and Heat Other Costs Repairs 900.00 $ 900.00 28.00 28.00 16.00 16.00 13.00 13.00 40.00 40.00 7.00 7.00 85.00 85.00 3.00 3.00 20.00 20.00 TOTAL Cedar Neck, No. 1 $ 1,112.00 $ 1,112.00 $ 4,500.00 $ 4,500.00 132.00 132.00 80.00 80.00 60.00 60.00 480.00 34.00 626.00 14.00 60.00 480.00 34.00 626.00 14.00 60.00 TOTAL Lincoln, No. 3 $ 5,986.00 $ 5,986.00 r Chapter 17 105 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Library Books 5.00 5.00 CEDAR NECK, NO. 1 INSTRUCTIONAL SERVICE Salaries $ Text Books Material and Supplies Other Costs OPERATION AND MAINTENANCE Salaries-Janitors and Engineers Janitor Supplies Fuel, Water, Light and Heat Other Costs Repairs 106 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT BROADKILL, NO. 7 INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 30.00 30.00 Material and Supplies 15.00 15.00 Other Costs 15.00 15.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 8.00 8.00 Fuel, Water, Light and Heat 85.00 85.00 Other Costs 5.00 5.00 Repairs 20.00 20.00 TOTAL Broadkill, No. 7 $ 1,518.00 $ 1,518.00 MILTON, NO. 8 ADMINISTRATIVE CONTROL Palaries $ 750.00 $ 750.00 Office Expense 61.00 61.00 INSTRUCTIONAL SERVICE Salaries 31,000.00 31,000.00 Text Books 600.00 600.00 Material and Supplies 350.00 350.00 Other Costs 350.00 350.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 1,730.00 1,730.00 Janitor Supplies 200.00 200.00 Fuel and Heat 1,070.00 1,070.00 Water, Light and Power 629.00 629.00 Other Costs 49.00 49.00 Repairs 500.00 500.00 Telephone 70.00 70.00 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Equipment 300.00 Library Books 200.00 200.00 TOTAL Milton, No. 8 $ 37,859.00 $ 37,559.00 MILLSBORO, NO. 23 ADMINISTRATIVE CONTROL Salaries $ 750.00 $ 750.00 INSTRUCTIONAL SERVICE Salaries 31,375.00 31,375.00 Text Books 750.00 750.00 Material and Supplies 690.00 690.00 Other Costs 225.00 225.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers 1,200.00 1,200.00 Janitor Supplies 200.00 200.00 Fuel, Water, Light and Heat 2,500.00 2,500.00 Other Costs 90.00 90.00 Repairs 500.00 500.00 TOTAL Millsboro, No. 23 $ 38,280.00 $ 38,280.00 LORD BALTIMORE, NO. 28 ADMINISTRATIVE CONTROL Salaries $ 775.00 $ 775.00 Office Expense 80.00 80.00 INSTRUCTIONAL SERVICE Salaries 27,500.00 27,500.00 Text Books 680.00 680.00 Material and Supplies 650.00 650.00 Other Costs 225.00 225.00 Travel 100.00 100.00 Chapter 17 107 108 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT OPERATION AND MAINTENANCE SalariesJanitors and Engineers 1,760.00 1,760.00 Janitor Supplies 200.00 200.00 Fuel, Water, Light and Heat 2,943.00 3,240.00 Other Costs 50.00 50.00 Repairs 300.00 360.00 CAPITAL OUTLAY Equipment 100.00 100.00 Library Books 200.00 200.00 Other Costs 100.00 100.00 TOTAL Lord Baltimore, No. 28. $ 35,663.00 $ 36,020.00 WILLIAMSVILLE, NO. 30 ADMINISTRATIVE CONTROL Office Expense 3.00 3.00 INSTRUCTIONAL SERVICE Salaries 2,950.00 2,950.00 Text Books 95.00 95.00 Material and Supplies 80.00 80.00 Other Costs 40.00 40.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers 95.00 95.00 Janitor Supplies 26.00 26.00 Fuel, Water, Light and Heat 105.00 105.00 Repairs 55.00 55.00 TOTAL Williamsville, No. 30...$ 3,449.00 $ 3,449.00 Chapter 17 109 APPROPRIATION EXPENSES OF STATE GOVERNMENT ROXANA, NO. 31 ADMINISTRATIVE CONTROL Office Expense $ 5.00 $ 5.00 INSTRUCTIONAL SERVICE Salaries 3,900.00 3,900.00 Text Books 165.00 165.00 Material and Supplies 100.00 100.00 Other Costs 75.00 75.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 350.00 350.00 Janitor Supplies 40.00 40.00 Fuel, Water, Light and Heat 660.00 665.00 Other Costs 150.00 25.00 Repairs 75.00 75.00 CAPITAL OUTLAY Library Books 50.00 50.00 TOTAL Roxana, No 31 $ 5,570.00 $ 5,450.00 SELBYVILLE, NO, 32 ADMINISTRATIVE CONTROL Salaries $ 450.00 $ 450.00 Office Expense 70.00 70.00 Travel 25.00 25.00 INSTRUCTIONAL SERVICE Salaries 22,705.00 22,705.00 Text Books 600.00 600.00 Material and Supplies 675.00 675.00 Other Costs 225.00 225.00 Travel 100.00 100.00 110 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 1,300.00 Janitor Supplies 175.00 Fuel and Heat 1,485.00 Water, Light and Power 597.00 Telephone 50.00 Other Costs 50.00 Repairs 100.00 Upkeep of Grounds 50.00 PROMOTION OF HEALTH Salaries 720.00 Other Costs 50.00 STOCKLEY, NO. 34 INSTRUCTIONAL SERVICE Salaries $ 1,225.00 $ 1,225.00 Text Books 10.00 50.00 Material and Supplies 34.00 34.00 Other Costs 17.00 23.00 CAPITAL OUTLAY Library Books 200.00 200.00 TOTAL Selbyville, No. 32 $ 29,627.00 $ 29,627.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers Janitor Supplies Fuel, Water, Light and Heat Other Costs Repairs TOTAL Stockley, No. 34 $ 1,434.00 $ 1,536.00 1,300.00 175.00 1,485.00 597.00 50.00 50.00 100.00 50.00 720.00 50.00 55.00 55.00 9.00 13.00 58.00 105.00 5.00 26.00 26.00 Chapter 17 111 APPROPRIATION EXPENSES OF STATE GOVERNMENT GUMBORO, NO. 37 ADMINISTRATIVE CONTROL Office Expense $ 4.00 $ 4.00 Miscellaneous 2.00 2.00 INSTRUCTIONAL SERVICE Salaries ., 5,525.00 5,525.00 Text Books 175.00 175.00 Material and Supplies 75.00 75.00 Other Costs 60.00 60.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 495.00 495.00 Janitor Supplies 49.00 49.00 Fuel, Water, Light and Heat 440.00 440.00 Other Costs 12.00 12.00 Repairs 100.00 100.00 Upkeep of Grounds 8.00 8.00 CAPITAL OUTLAY Library Books 48.00 48.00 TOTAL Gumboro, No. 37 $ 6,993.00 $ 6,993.00 DOROTHY, NO 43 ADMINISTRATIVE CONTROL Office Expense $ 1.00 $ 1.00 INSTRUCTIONAL SERVICE Salaries . 1,300.00 1,300.00 Text Books 38.00 38.00 Material and Supplies 19.00 19.00 Other Costs 5.00 5.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 40.00 40.00 Repairs 40.00 40.00 112 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT CAPITAL OUTLAY Library Books 5.00 5.00 TOTAL Dorothy, No. 43 $ 1,500.00 $ 1,500.00 SYCAMORE, NO. 44 ADMINISTRATIVE CONTROL Office Expense $ 2.00 $ 2.00 INSTRUCTIONAL SERVICE Salaries 2,600.00 2,600.00 Text Books 84.00 84.00 Material and Supplies 42.00 42.00 Other Costs 12.00 12.00 OPERATION AND MAINTENANCE SalariesJanitors and Engineers .. 85.00 85.00 Janitor Supplies 15.00 15.00 Fuel, Water, Light and Heat 135.00 135.00 Repairs 80.00 80.00 CAPITAL OUTLAY Library Books 10.00 10.00 TOTAL Sycamore, No. 44 $ 3,065.00 $ 3,065.00 VAUGHN'S, NO. 45 ADMINISTRATIVE CONTROL Office Expense $ 2.00 $ 2.00 INSTRUCTIONAL SERVICE Salaries 1,300.00 1,300.00 Text Books 50.00 50.00 Material and Supplies 30.00 30.00 Other Costs 25.00 25.00 Chapter 17 113 APPROPRIATION EXPENSES OF STATE GOVERNMENT OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 40.00 40.00 Janitor Supplies 11.00 11.00 Fuel, Water, Light and Heat 75.00 75.00 Other Costs 10.00 10.00 Repairs 20.00 20.00 TOTAL Vaughn's, No. 45 $ 1,563.00 $ 1,563.00 ELLIS GROVE, NO. 50 INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 42.00 42.00 Material and Supplies 21.00 21.00 Other Costs 6.00 6.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Janitor Supplies 7.00 7.00 Fuel, Water, Light and Heat 40.00 40.00 Repairs 40.00 40.00 CAPITAL OUTLAY Library Books 5.00 5.00 TOTAL Ellis Grove, No. 50 $ 1,506.00 $ 1,506.00 CONCORD, NO. 58 INSTRUCTIONAL SERVICE Salaries $ 900.00 900.00 Text Books 45.00 45.00 Material and Supplies 42.00 42.00 Other Costs 20.00 20.00 APPROPRIATION EXPENSES OF STATE GOVERNMENT OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Fuel, Water, Light and Heat 80.00 80.00 Other Costs 5.00 5.00 Repairs 20.00 20.00 Upkeep of Grounds 5.00 5.00 ISAAC'S, NO. 62 INSTRUCTIONAL SERVICE Salaries $ 1,300.00 $ 1,300.00 Text Books 26.00 26.00 Material and Supplies 6.00 6.00 Other Costs 3.00 3.00 OPERATION AND MAINTENANCE Salaries-Janitors and Engineers 45.00 45.00 Fuel, Water, Light and Heat 34.00 34.00 Other Costs 3.00 3.00 Repairs 20.00 20.00 CAPITAL OUTLAY Library Books 3.00 3.00 114 Chapter 17 TOTAL Concord, No. 58 $ 1,162.00 $ 1,162.00 TOTAL Isaac's, No. 62 $ 1,440.00 $ 1,440.00 LOWE'S X ROADS, NO. 80 INSTRUCTIONAL SERVICE Salaries $ 1,200.00 $ 1,200.00 Text Books 39.00 39.00 Material and Supplies 25.00 25.00 Other Costs 19.00 19.00 7 Chapter 17 APPROPRIATION EXPENSES OF STATE GOVERNMENT OPERATION AND MAINTENANCE Salaries-Jani |
| Date Digital | 2010 |
| CONTENTdm file name | 3048.cpd |
Description
| Title | Laws of the State of Delaware - Volume 44 - Page 1 |
| Creator2 | Delaware General Assembly |
| Type | Text |
| Full Text | LAWS OF THE STATE OF DELAWARE ONE HUNDRED AND NINTH SESSION OF THE GENERAL ASSEMBLY COMMENCED AND HELD AT DOVER On Tuesday, January 5, A. D. 1943 AND IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES OF AMERICA, THE ONE HUNDRED AND SIXTY- SEVENTH VOLUME XLIV Printed by Milford Chronicle Publishing Co. Milford. Delaware |
| CONTENTdm file name | 28039.pdfpage |
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