CHAPTER 26 - MERCHANTS LICENSES
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1915, IN REFERENCE TO LICENSES OF MERCHANTS.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Section 161 of Chapter 6 of the Revised Code of Delaware, 1915, be amended by striking out said Section 161 and inserting in lieu thereof the following new section:
Section 161. Every individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, engaged as owner or owners, or as agent or agents, in the business of buying and selling merchandise for cash or by barter, or engaged in prosecuting, following or carrying on a retail or wholesale business by purchasing and selling produce, goods, wares, or any property of whatsoever description, desiring to continue in such business, as is hereinbefore defined, shall annually on the first day of June take out a license to engage in, prosecute, follow or carry on said business, for which such individual, co-partnership, firm or corporation or other association of persons acting as a unit, shall pay, for the use of the State, the sum of Five Dollars ($5.00) to the Clerk of the Peace of the Count"), in which such individual, co-partnership, firm or corporation, or other association of persons, is engaged and desires to continue to be engaged in such business, as hereinbefore defined; and every such individual, co-partnership, firm or corporation, or other association of persons acting as a unit, shall on or before the said first day of June annually, before taking out said license, file with the said Clerk of the Peace a statement in writing setting forth the following:
That the aggregate cost value of all such merchandise, produce, goods, wares, or any property of whatever description, which such individual, co-partnership, firm or corporation or other association of persons, shall have purchased for sale in the course of the business of buying and selling merchandise for cash or by barter, or of prosecuting, following or carrying on a retail or wholesale business by purchasing and selling produce, goods, wares, or any property of whatever description, including all merchandise, produce, goods, wares, or any property of whatever description, coming into or at any time within this State, and trans-shipment of original packages, during the year last passed, did not exceed a certain sum as therein stated.
The said statement shall be verified by the oath or affirmation of each individual, or one member of such co-partnership, firm, or association of persons, or the President, or Treasurer, or Secretary of such corporation, and the said oath or affirmation may be taken before any person, who, by the laws of this State, is duly authorized to administer the same. Every such individual, co-partnership, firm or corporation, or association of persons acting as a unit, engaged in such business, as hereinbefore defined and desiring to continue to be so engaged in the buying and selling, prosecuting, following or carrying on, as defined in the business for which a license is required, shall on or before the first day of June annually, before receiving said license, pay to the said Clerk of the Peace, for the use of the State, in addition to the above named sum of Five Dollars 05.00), the further sum of one-tenth of one per cent (1/10th of 1%), of the aggregate cost value; as set forth in the statement hereinbefore required to be filed with the Clerk of the Peace, in excess of Five Thousand Dollars ($5,000.00).
The license when issued shall authorize the buying and selling of merchandise for cash or by barter and the prosecuting, following or carrying on of a retail and/or wholesale business by purchasing and selling produce, goods, wares, or any property of whatsoever description, for a period of one year from the first day of June at only one place of business. If it is desired to operate more than one place of business within this State, a license shall be required for each place of business; provided, however, the aggregate cost value, as certified to in the statement herein required to be filed with the Clerk of the Peace, for the entire business may be included in one statement.
In case any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, desires to engage as owner or owners, or as agent or agents, in the business of buying and selling merchandise for cash or by barter, or engage in, prosecute, follow, or carry on a retail or wholesale business by purchasing and selling produce, goods, wares, or any property of whatever description, he, she, they or it not having been engaged in such a business as hereinbefore defined during the year immediately next preceding the aforesaid first day of June, shall, before commencing such business, take out a fractional license, which shall expire on the first day of June next after the date of its issuance, first paying to the said Clerk of the Peace the sum of Five Dollars ($5.00); and at the expiration of said fractional license on the first day of June, he, she, they or it shall obtain an annual license, which shall be valid until the first day of June following, upon the filing with the said Clerk of the Peace, by him, her, them or it, of a statement in writing, verified by oath or affirmation of such individual, or one member of such co-partnership, firm or association, or of the President, Treasurer or Secretary of such corporation, containing the information as to the aggregate cost value as hereinbefore provided in this Section, but limited to the period covered by the terms of the said fractional license; such individual, co-partnership, firm or corporation, or association of persons shall pay to the said Clerk of the Peace, for the use of the State, at the time of the taking out of the first annual license following the issuance of a fractional license, a tax for the said fractional period amounting to one-tenth of one per cent (1/10th of 1%) of the aggregate cost value as set forth in the said statement covering the period of said fractional license, in excess of Five Thousand Dollars ($5,000.00), in addition to the said sum of Five Dollars ($5.00) originally paid for said fractional license, and the sum of Five Dollars ($5.00) for the first annual license, in addition to a further tax for the said annual license of one-tenth of one per cent (1/10th of 1%), based upon the aggregate cost value rated on the proportion which the time covered by the fractional license bears to the twelve months covered by said annual license, in excess of Five Thousand Dollars ($5,000.00).
The fractional license when issued shall authorize the buying and selling of merchandise for cash or by barter and the prosecuting, following or carrying on of a retail and/or wholesale business by purchasing and selling produce, goods, wares, or any property of whatsoever description, for a period between the date of the issuance of the said fractional license until the first day of June at only one place of business. If it is desired to operate more than one place of business within this State, a fractional license shall be required for each place of business; provided, however, the aggregate cost value, as certified to in the statement herein required to be filed with the Clerk of the Peace for the entire business may be included in one statement.
The license granted under the provisions of this Section shall be signed by the Governor and the Secretary of State or by the use of facsimile signatures of the Governor and the Secretary of State, with the official seal of the office of the said Secretary affixed thereto; and it shall be for the sole use and benefit of the licensee to whom it is issued, and shall not be transferable, provided that in case of the death of any licensee, his, her, their, or its personal representatives shall succeed to all rights thereunder until the date of expiration of the license issued.
It shall be the duty of the Clerk of the Peace of the respective counties of this State to cause public notice to be given, in at least two newspapers in the County in which the said Clerk resides, for one month preceding the first day of June in each and every year, of the time when the license provided in this Section shall be procured. The expense of giving such notice shall be paid from the State Treasury from moneys not otherwise appropriated upon warrants approved by the aforesaid Clerk of the Peace.
If any individual, co-partnership, firm or corporation, or other association of persons acting as a unit, shall be engaged as owner or owners, or as agent or agents, in the business of buying and selling merchandise for cash or by barter or in prosecuting, following or carrying on a retail or wholesale business, as in this Section defined, without obtaining a proper license therefor and without paying the tax aforesaid, he, she, they, or the individuals composing such co-partnership, firm or association of persons, and each of them, and the president and directors, and each of them, of such corporation, for every such offense, shall be deemed guilty of a misdemeanor, and upon conviction thereof by indictment, or information filed, shall be liable to the payment of the said license and tax and a fine not exceeding Five Hundred Dollars ($500.00).
Section 2. That nothing in this Act shall be held to relieve any individual, association of persons, firm or corporation, as described in Sections 159 and 160 of Chapter 6 of the Revised Code of Delaware, 1915, from liability for the failure to take out a license as therein provided, for the year ending June 1, 1935, or any previous year, or for any part of said year or years, and the payment of all fees and taxes in connection therewith as therein provided; and no offense committed, and no failure to perform any act or duty, and no penalties nor forfeitures incurred, and no prosecution commenced under any laws repealed by this Act, and before the time when such repeal shall take effect, shall be affected by this Act.
Section 3. That all laws and parts of laws inconsistent with the provisions, or any of the provisions, of this Act, are hereby repealed to the extent of and only to the extent of any such inconsistency.
Approved April 6, 1935.