Delaware General Assembly

CHAPTER 6

Of the Revenues of the State.

AN ACT IN RELATION TO THE TAXATION OF THOSE ENGAGED IN A TELEPHONIC BUSINESS IN THIS STATE.

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

Section 1. That every individual, association of persons, firm or corporation engaged in the telephonic business and owning, leasing, controlling or operating any line or lines of wire in this State which said individual, association, firm or corporation, or any other person or party, uses, or is entitled to use, either for the taxation transmission of telephonic messages from any place in another State across any portion of this State to a place in another State, or for the transmission of telephonic messages between any two places wheresoever, shall be subject to taxation for the use of the State, in manner following, viz: Each said individual, association, firm, or corporation, shall annually hereafter on the first day of July, commencing with the first day of July, A. D. 1909, pay to the State Treasurer for the use of the State, a tax of sixty cents per mile of wire for the longest wire within this State, a tax of thirty cents per mile of wire for the next longest Rate of tax wire within this State, and twenty cents per mile of wire for each and every other wire within this State, owned, leased, controlled or operated by such individual, association, firm or corporation on the first day of June then last past, and which such individual, association, firm or corporation, or any other person or party, then used or was entitled to use, either for the transmission of telephonic messages from any place in another State across any portion of this State to a place in another State, or for the transmission of telephonic messages between any two places wheresoever; and shall also pay a further tax to the State Treasurer for the use of the State of twenty-five cents upon each and every telephonic transmitter in this State furnished or rented to any person or party whomsoever by such individual, association, firm or corporation.

Section 2. That it shall be the duty of every individual, association of persons, firm or corporation engaged in the telephonic business and owning, leasing, controlling or operating any line or lines of wire as set forth in Section 1 of this act, annually hereafter on or before the first day of June, commencing with the first day of June, A. D. 1909, to make and deliver to the State Treasurer a statement in writing verified by the oath or affirmation of such individual, or of one of the members of such firm, or the President, General Manager, or Treasurer of such association or corporation, showing the total number of telephonic transmitters used in this State on the first day of May then last past and which telephonic transmitters were furnished or rented by said individual, association, firm or corporation, to any person or party for telephonic purposes, and also showing the number of miles of wire owned, leased, controlled or operated by said individual, association, firm, or corporation within this State on the first day of May then last past, which such individual, association, firm or corporation, or any other person or party then used or was entitled to use either for the transmission of telephonic messages, from any place in another State across any portion of this State to a place in another State, or for the transmission of telephonic messages between any two places wheresoever, and designating the length and location of the longest and of each and every other wire.

Section 3. That in case of the refusal or omission of any individual, firm, association or corporation as aforesaid, to make and deliver the statement in accordance with the provisions of Section 2 of this act and within the time therein prescribed, State Treasurer the State Treasurer shall be and he is hereby authorized, empowered and directed to make an assessment of the tax hereby imposed, upon the best information he may be able to obtain and to add to the sum of the tax so assessed, a penalty of 25% and to demand payment of the whole from the individual, association, firm or corporation, so in default. The estimate so made by the State Treasurer in such case shall be final and conclusive on the party so in default.

Section 4. That in case of the omission or refusal of any individual, association, firm or corporation, subject to the provisions of this act to pay the tax by this act imposed within thirty days after it is due, the State Treasurer shall be and he is hereby authorized, empowered and directed, to distrain upon property any property in this State of the party so in default, and having given notice in writing of such seizure and distress, to sell the said property so seized and distrained on, ten days’ notice by advertisement posted in five public places of the County wherein such property shall have been seized.

Section 5. That the Act entitled "An Act Taxing Telegraph Companies Doing Business in This State," passed at Dover, April 18, 188o, being Chapter 460 of Volume 18 of the Laws of Delaware, be and the same is hereby amended by striking out the words, "or telephone.' in the third line of Section 1 of said act.

Approved March 26, A. D. 1909.