CHAPTER 17.
OF THE REVENUES OF THE STATE.
AN ACT TO AMEND CHAPTER 24, VOLUME 14, LAWS OF DELAWARE, AS SUPPLEMENTED BY CHAPTER 364, VOLUME 14, LAWS OF DELAWARE, AND AS AMENDED BY CHAPTERS 1O AND 11, VOLUME 15, LAWS OF DELAWARE, ENTITLED "AN ACT TO RAISE REVENUE FOR THE STATE BY TAXING MANUFACTURERS, AND FOR OTHER PURPOSES."
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section I. That Chapter 24, of Volume 14, as supplemented by Chapter 364 of Volume 14, and as amended by Chapters 10 and 11 of Volume 13, as codified on page 69 of the Revised Code, be and the same is hereby amended as follows, to wit:
That Section I of said Act be and the same is hereby amended by striking out all of said Section beginning at the beginning, and down to the words "and provided further" in the fifty-third line thereof, and inserting in lieu thereof the following words to wit:
That every individual, association of persons, firm or corporation engaged as owner or owners in the production or manufacture, by hand or machinery, of goods, wares or merchandise, or of any article or material, or any combination or composition of any articles or materials of every nature and substance whatsoever, except the usual farm products for home consumption or market purposes, and desiring to continue in said production or manufacture, shall annually hereafter, on or before the first day of June, take out a license to engage in said production or manufacture, for which said individual, association of persons, firm, or corporation shall pay, for the use of the State, the sum of five dollars to the Clerk of the Peace of the county in which such individual, association of persons, firm or corporation is engaged and desires to continue engaged in such production or manufacture; and every such individual, association of persons, firm or corporation, shall, on or before the first day of June, annually, hereafter, before taking out said license, file with the said Clerk of the Peace a true statement of the aggregate cost value of all real and personal property located in this State, and used by such individual, association of persons, firm, or corporation, in said production or manufacture.
The said statement shall be verified by the oath or affirmation of such individual, or one member of such firm or association of persons or of the president or other officer of such corporation, that such aggregate cost value does not exceed the sum named, 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, association of persons, firm or corporation, so as aforesaid, engaged and desiring to continue engaged in said production or manufacture, shall, on or before the said first day of June, annually, before taking out the 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, the further sum of one-twentieth of one per cent on the value of the real and personal estate used in said production or manufacture up to and including the sum of Three million dollars; on the value of said personal and real estate used in said production and manufacture in excess of Three million dollars and not exceeding Five million dollars, an annual tax of one-fortieth of one per cent; and the further sum of thirty dollars per annum for one million dollars or any part thereof on the value of said personal and real estate so used in said production and manufacture in excess of Five million dollars.
The license shall authorize the production or manufacture of goods, wares, merchandise, or of any article or material, or any combination of any article or -material only at one place, and for only one year from the first of June.
Approved March 12, A. D. 1901.