CONCERNING THE PUBLIC REVENUE.

SECTION 19. And be it further enacted, That section 6, of Sec. 6, chap. chapter 363, volume 14, of the Laws of Delaware, passed at 363, vol. 14 Dover, March 20, 1873, be and the same is hereby repealed.

repealed.

improvement

road.

Levy Court

expending

SECTION 20. And be it further enacted, That the sum of $300 approthree hundred dollars annually be and is hereby set apart and preated out of appropriated out of the oyster fund to the Levy Court of Kent fund for the county; and the said Levy Court is hereby authorized and of a certain directed to appropriate the whole of said sum in improving Powers and that part of the road from Little Creek to Mahon, which lies duties of the between the run and fast land, and for that purpose shall ap- Leo point, annually, in the month of March, some skillful and county in judicious road overseer to superintend and make such repairs, said sum and and said overseer shall be subject, in all respects, to the gen-improving eral laws governing other road overseers. And in order to facilitate such improvement, it shall be the duty of all oyster- Oystermen men to land and deposit their oyster shells on shore at some their oyster convenient place to said road, so that they may be used in shore consaid repairs, and it shall be unlawful to empty or throw such venient to shells into the water, unless the distance from the place shall be so great as to make it unreasonable to land and deposit them as aforesaid, of which unreasonableness the Collector and road overseer shall concurrently be the judges.

to deposit

shells on

Collector shall furnish

licensed boat

of this act.

SECTION 21. And be it further enacted, That it shall be the every duty of the collector to have two hundred copies of this act with printed on good foolscap paper, and to furnish every boat printed copy licensed, with a copy thereof, and he shall also supply one copy Also to any to any captain or commander of an unlicensed oyster boat, captainnde who shall apply to him for the same, but no neglect or failure of an of the collector in this respect shall exonerate or excuse any boat applyone violating any of the provisions of this act, or the act to Failure to which this is a supplement.

Passed at Dover, March 10, 1875.

commander

unlicensed

ing therefor.

furnish such copy shall be no defence

34

Amended Code, 1874

60

Section 23.

CONCERNING THE PUBLIC REVENUE.

CHAPTER 14.

OF THE LEVY COURT.

AN ACT to amend Section 23, Chapter 8, Revised Statutes of the State of
Delaware.

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

SECTION 1. That section 23, chapter 8, Revised Statutes of Chapter 8, of the State of Delaware, be and the same hereby is amended, by striking out all the words in the second paragraph after the word "appointment" and inserting the words, until the next meeting of the Levy Court.

Code,
Amended.

Passed at Dover, March 10, 1875.

Levy Court of Sussex county to make additional appro

CHAPTER 15.

OF THE LEVY COURT.

AN ACT directing the Levy Court of Sussex County to pay certain moneys.

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

SECTION 1. That the Levy Court of Sussex county, be, priations to and they are, hereby directed in making the apportionment of the sum of the road taxes, to be paid to the overseers of roads, annually, to make an order for the payment of the sum mads, streets of two hundred and fifty dollars to the commissioners of the town of Milton, in addition to the sum now required to be paid by said Levy Court to said commissioners; for the payment of the sum of two hundred dollars to the commissioners of the town of Seaford, in addition to the amount now required to be paid by said Levy Court to said commissioners ; and for the payment of the sum of one hundred dollars to the commissioners of the town of Lewes, in addition to the amount now required to be paid by said Levy Court to

CONCERNING THE PUBLIC REVENUE.

$100 to

said commissioners and shall also make an order for the payment of the sum of one hundred dollars, additional, to the commissioners of that part of Milford known as South South Milford, for the use of streets and bridges in said town, to be Milford. by them expended in repairing and maintaining in proper order, the roads, streets and bridges within the limits of said towns; and the said commissioners shall have the sole supervision of said roads, streets and bridges, and shall settle with the said Levy Court in the same manner as other overseers of public roads. And the said Levy Court of Sussex county shall also make an order for the payment of the sum of one hundred dollars annually, to the overseer of the streets in the town of Laurel, which said sum shall be in addition to the Laurel. amount now appropriated for road purposes in said town, and shall be paid to the overseer of the streets in said town, and be by him applied to repairing and maintaining Corn street and Pine street, and such other streets in said town, as said overseer shall deem necessary to be repaired.

Passed at Dover, March 25, 1875.

$100 to

CHAPTER 16.

OF THE VALUATION OF PROPERTY.

AN ACT to further amend Chapter 11 of the Revised Code. Be it enacted by the Senate and House of Representatives of Amended the State of Delaware in General Assembly met,

Code 1874, 84. Section 1, chapter 11,

SECTION I. That section 1, of chapter 11, of the Revised of Revised Code, be, and the same is, hereby amended, by adding to said Code amended. section the following words, viz: Provided that legacies for Certain religious, charitable and educational purposes, shall not be sub-aci ject to taxation.

exempt from

taxation.

SECTION 2. This act shall go into effect immediately, but Exception. 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.

Volume 14. 345 Supplement to chap. 372, vol 14.

Collectors to

LAWS OF DELAWARE

CONCERNING THE PUBLIC REVENUE.

CHAPTER 17.

OF COLLECTORS.

A SUPPLEMENT to Chapter 372 of Volume 14, Laws of Delaware, enti-
tled "An Act in relation to the collection of taxes in this State." passed
at Dover, April 10, 1873.

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

SECTION 1. That hereafter it shall be the duty of the colwrite certain lector of county taxes, in each hundred or election district in dates upopts, this State, to write in full the day and date of the month and the year when given, upon every receipt for taxes which he shall give.

Passed at Dover, February 23, 1875.

Amended
Code, 1874-

86

Section 19, chapter 12, of Revised Code, as amended. 1874,

CHAPTER 18.

OF COLLECTORS.

AN ACT to amend Chapter 12 of the Revised Code, as published in the
Code of 1874, "Entitled of Collectors."

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, That section 19, of chapter 12, of the Revised Code, as published in the Code of 1874, be, and the same is hereby repealed,

repealed and and the following inserted and enacted in lieu thereof.

supplied.

SECTION 19. Every collector shall, in the month of May, shalayearly, yearly, make out a list of the wholesale and also of the retail dealers in goods, wares and merchandise, produce, or any property whatsoever; and of the manufacturers, vendors of goods, cupations, wares and merchandise by sample; inn or tavern keepers without the privilege of selling intoxicating liquors; keepers of eating houses; keepers or travelers of stallions or jacks for the use of mares; auctioneers, brokers, private bankers, foreign life

:

CONCERNING THE PUBLIC REVENUE.

Lists to be

delivered to

day of June

shall state.

list to be

the peace,

of licenses

failed to take

delivered to

insurance agents, foreign fire insurance agents, real estate agents, conveyancers, photographers, dentists, physicians, and certified and attorneys-at-law, in his hundred, particularly specifying each clerks of class, and by the first day of June, deliver the same to the peace by first clerk of the peace of his county, certified to under his hand, to be filed of record. In all cases where there are more than What lists one person engaged in any one of the foregoing occupations as partners, he shall give the name of each of the individuals composing the firm or partnership, and in every case return the christian name of the respective party or parties. He shall also ascertain the post office address of the party or parties so doing business, which he shall return with the name of the firm, incorporated company or individual,so returned by him on the list aforesaid. It shall be the duty of the clerk of Collector's the peace of the several counties in this State, to compare the compared by said lists, so returned to them by the collectors, with the list the clerk of of the persons or firms who shall have taken out a license by with the list that time, fifteen days prior to the then next term of the courtsud of General Sessions of the peace and jail delivery in their Lists of those county, and make therefrom a list for each hundred of the per- who have sons and firms who shall have failed to take out a license for out license, the occupation in which he or they may have been reported to be made. engaged in, and deliver said last mentioned lists, with the fied and name of the collector duly certified, to the Attorney General, the Attorney two days before the then next term of the court of General General. Sessions of the peace and jail delivery in such county. The No license clerks of the peace shall not, after the making and delivery of after such the aforesaid lists to the Attorney General, issue a license to delivery, and any persons or firm whose name appears on said lists, without discharge of an order from the Attorney General until after the discharge without order of the grand jury at the then next term of the said court of from the the General Sessions of the peace. In the event of any person General. or persons being indicted who shall have a license for the trans- licensee be action of the business for which such person may be indicted, indicted, and his or her name shall appear on the lists so as aforesaid on the list required to be certified to the Attorney General by the clerk to the of the peace, the costs upon such indictment shall be paid by General, the the clerk of the peace of the county in which such indict-costs shall be ment has been found. Provided that before the clerk of the clerk of peace shall deliver to the Attorney General the list required Praviso. by this section, he shall forward through the post office a Before list written or printed notice addressed to the person or persons delivered by so having failed to take out a license for the occupations in clerk of which he or they are reported to be engaged, setting forth that shall be he or they have failed to take out a license for the occupation persons in which he or they are reported engaged, and that unless having failed such license is taken out within the term of ten days from the license.

When.

to be issued

before the

Grand Jury,

Attorney
If any

being named

certified

Attorney

paid by the

peace.

shall be

peace, notice

mailed to

out