Delaware General Assembly

CHAPTER 16

OF THE VALUATION OF PROPERTY.

AN ACT to further amend Chapter II of the Revised Code.

Be it enacted by the Senate and House of Representatives the State of Delaware in General Assembly met.

SECTION I . That section 1, of chapter II, of the Revised Code, be, and the same is hereby amended, by adding to said section the following words, viz: Provided that legacies for religious, charitable and educational purposes, shall not be subject to taxation.

SECTION 2. This act shall go into effect immediately, but shall not apply to any legacies devised by the will of any person deceased before the passage of this act.

Passed at Dover, February 23, 1875.