Delaware General Assembly

CHAPTER 4.

OF THE REVENUES OF THE STATE.

AN ACT to exempt from taxation certain property in the city of New Castle.

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 city of New Castle, not exceeding five acres, upon which any manufacturing or other industrial improvements, for the employment of labor shall be erected after the passage of this act, or any real estate upon which any buildings are already erected, and which, after the passage of this act, shall be used for any manufacturing or industrial pursuit as aforesaid, not before prosecuted or carried on there, shall be exempt for a period of ten years after the same shall be first assessable, from assessment or taxation for State, county or municipal purposes.

Passed at Dover, March 25, 1879.