CHAPTER 308.
OF THE REVENUES OF THE STATE.
AN ACT to exempt from taxation certain real estate in the city of Wilmington.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
SECTION 1. That the real estate of any person, or persons, or body corporate within the limits of the portions of the Second, Eighth and Ninth Wards of the City of Wilmington, hereinafter described, upon which any manufactory or other industrial improvements for the employment of labor shall be erected after the passage of this act, shall be exempt, for a period of ten years, after the same shall hereafter have been erected and be first assessable, from assessment and taxation for State, County or Municipal purposes. The said exemption to apply only to the land occupied by such manufacturing or other industrial improvements and necessary to their operation. In the event of any question as to the quantity actually necessary for this purpose it shall be determined by the City Council. The portions of said wards to be embraced within the provisions of this act are described as follows, to wit : In the second Ward beginning in the centre line of the Delaware Western Railroad, on the southeasterly side of the Christiana River ; thence with the centre of said railroad in a southeasterly direction to the line of the west side of French Street; thence with the said side of French Street in a northeasterly direction to the southwest side of the Christiana River ; thence down the same and binding thereon, to the westerly side of Church Street; thence with the said side of Church Street southwesterly to the centre line of the said Delaware Western Railroad ; thence with the centre line of said railroad to the easterly side of Heald Street; thence with said side of Heald Street southwesterly to the northeasterly side of D Street ; thence by the said side of D Street, southeasterly to the northwesterly side of Goodman Street ; thence by the said side of Goodman Street northeasterly to the easterly side of Christiana Avenue ; thence by said side of said Avenue to the southerly side of Commerce Street ; thence by said side of Commerce Street easterly to the Christiana River; thence down the said Christiana River and binding thereon to its mouth at the River Delaware ; thence down the Delaware River and binding thereon in a southerly direction to the city. line; thence with said city line in a northwesterly direction, to the southeasterly side of the Christiana River ; and thence down the Christiana River and binding thereon to the place of beginning.
In the Eighth Ward, beginning at a point in the centre line of Eighth Street extended, at the distance of seven hundred and fifty-nine feet and eight inches easterly from the centre of Buttonwood Street ; thence north twenty-one degrees and fifteen minutes east, one hundred and fifty-two feet and eight inches to the southerly bank of the Brandywine Creek ; thence down said creek and binding thereon to its mouth at the Christiana River; thence up the said Christiana River and binding thereon to a point which bears from the first mentioned point or place of beginning, south twenty-one degrees and fifteen ,minutes west; thence with the said bearing reversed (north twenty-one degrees and fifteen minutes east) to the place of beginning. And in the Ninth Ward, beginning at a point on the northeasterly side of Brandywine Creek and in the southeasterly side of Washington Street ; thence northeasterly by the said side of Washington Street to the southwesterly side of Twenty-sixth Street ; thence with the said side of Twenty-sixth street, southeasterly to the northwesterly side of Jessup Street ; thence southwesterly, by the said side of Jessup Street to the southwesterly side of Vandever Avenue; thence by the said side of Vandever Avenue southeasterly to the division line between the lands now or formerly of Jessup & Moore and lands late of William Thatcher, deceased; thence with said division line southwesterly to the Brandywine Creek ; thence down said creek and binding thereon, to the northeasterly side of Fourteenth Street ; thence by said side of Fourteenth Street southeasterly to the northwesterly side of Thatcher Street; thence northeasterly by the said side of Thatcher Street, to the southwesterly side of Vandever Avenue ; thence southeasterly by the said side of said Avenue to the Philadelphia, Wilmington & Baltimore Railroad ; thence in a southerly direction by the several courses of the old Marsh Lane to Shellpot Dam at Brandywine Creek ; thence down the Brandywine Creek by the several courses thereof to the Christiana River ; thence down the Christiana River and binding thereon, to its mouth at the River Delaware; thence up the Delaware River in a northerly direction to the city line ; thence by the said city line in a westerly and southwesterly direction to the northeasterly side of the Brandywine Creek and thence down the said Brandywine Creek by the several courses thereof to the place of beginning.
Passed at Dover March 3, 1881.