18 Proviso. Further Public Act. CONCERNING THE PUBLICATION OF LAWS. ance with the provisions aforesaid, be, and the sameare hereby severally renewed and re-enacted, and together with the provisions therein contained, are respectively declared to be in full force; and all acts and transactions done and performed under the provisions of said acts respectively, shall have the same force and effect, and be as valid to all intents and purposes as if the said acts had been severally recorded according to law; Provided, That this enactment shall not take effect in the case of any act that has become void, as aforesaid, until a certified copy thereof, procured of the Secretary of State, shall be duly recorded in the recorder's office of one of the counties of this State; And provided further, That no such copy of a voided act shall be received for record after the expiration of one year from the passage of this act. SECTION 2. This act shall be deemed and taken to be a public act, and published as such. Passed at Dover, Feb. 8, 1875. TITLE SECOND. Of the Public Revenue, and the Assessment, Collection and Appropriation of Taxes. CHAPTER 10. OF THE REVENUES OF THE STATE. AN ACT to amend the 3rd Section of the 24th Chapter of the 14th Vol. of Volume 14, the Laws of Delaware. 37, Sec. 3. of chap. 24. Volume 14 WHEREAS, It is unjust that where lands, the subject of a amended. mortgage, happen to lie in more than one county, a State tax Preamble. should be paid in each county upon recording said mortgage. To remedy which, recorded in one county SECTION 1. Be it enacted by the Senate and House of Representatives, in General Assembly met, That section 3 of Tax on chapter 24, of volume 14, of the Laws be amended by adding mortgage to the third sentence of said section these words: "Provided, more than That where it shall be necessary to record the same mortgage not to be in more than one county, no state tax shall be payable paid in each county, but except to the recorder of the county in which it is, or was, only in the first lodged for record, and the receipt of the said recorder where first or his indorsement on the back of said mortgage showing the lodged for payment of said tax to him, shall be sufficient evidence of Receipt, &e such payment. record. of recorder, evidence of payment. published as SECTION 2. And be it further enacted, That in any edition To be of the laws, hereafter to be published, the said chapter shall amended. be printed as hereby amended. Passed at Dover, February 3, 1875. : 1 20 Any person, CONCERNING THE PUBLIC REVENUE. CHAPTER 11.* OF THE REVENUES OF THE STATE. AN ACT 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 1. That every individual, association of persons, or corpora firm or corporation engaged as owner or owners in the pro tion engaged in and desiring to continue engaged in the production or manufacture, of goods, duction 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 conwarchandise tinue in said production or manufacture, shall annually hereshall, annual- after, on or before the first day of June, take out a license to ly, on the first of June engage in said production or manufacture, for which such indi take out license. The amount vidual, 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 said first day of June, annually, hereafter, before taking out said license, file with the said clerk of the with clerk of peace a true statement of the aggregate cost value of all the the peacet of goods, wares and merchandise, and of all articles and matericost value of als, of every nature and substance whatsoever, which such goods individual, association of persons, firm or corporation shall to be paid Shall file produced. Statement to What such have produced or manufactured as aforesaid during the year immediately preceding the date aforesaid. 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 presiding 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. In the said statement the said aggregate cost value shall consist of the original cost value of the raw material before it is manufactured, together with all the costs incurred, and money expended in producing and manufacturing the same. Every such individual, association of perto be paid, sons, firm or corporation, so as aforesaid engaged and desiring to continue engaged in said production or manufacture, shall, *This chapter comprises chapter 24 of volume 14, as supplemented by Chapter 364 of volume 14, and as amended by chapter to of current volume, and is published in accordance with section 2 of said chapter 10. consist of. The amount and when, and to whom. CONCERNING THE PUBLIC REVENUE. for only one one year. desiring to turing. for License remainder 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 dollar on the amount of said aggregate cost value, if the amount of the same does not exceed one thousand dollars, or if it does exceed that amount, then the sum of ten cents for each one hundred dollars of such cost value of such production or manufactures. The license The license shall authorize the production or manufacture of goods, wares, place, for merchandise, or of any article or material, or any combination of any article or material, only at one place, and for only one Concerning year from the first of June. In case any individual, associa- those tion of persons, firm or corporation desires to be engaged as engage in owner or owners in such production or manufacture, he, she manufac or they not having been engaged in said production or manufacture during the year immediately next preceding, shall, be- Shall take fore commencing such production or manufacture, take out a out license license for the six months thence next ensuing, first paying to months. the said clerk of the peace the sum of five dollars, and at the expiration of the said six months, he, she or they shall obtain for the another license which shall be valid until the first day of June renyand following, upon his, her or their filing with the said clerk of Statement of the peace a true statement verified by oath or affirmation as cost value aforesaid of such individual, or one member of such associa-of goods tion or firm, or of the president or other presiding officer of tured presuch corporation, of the aggregate cost value of all the pro-months, to ductions or manufactures so as aforesaid produced, made and be filed with manufactured by such individual, association of persons, firm the peace. or corporation, the next preceding six months; such individual, association of persons, firm or corporation paying to the Amount to said clerk of the peace, for the use of the State, the same be paid to taxes as aforesaid, rated in proportion to the time during the peace. which said last mentioned license shall be valid: Provided, That property so made or manufactured as aforesaid, not ex- Five ceeding in each year the value of five hundred dollars, shall dollars be exempted from the payment of said tax and license : And exempe provided further, That no individual, association of persons, taking out firm or corporation, having paid the said tax imposed upon under this them under this act, shall be liable to the payment of the tax acpot liable or taxes imposed upon individuals, associations of persons, for selling firms or corporations engaged in, or desiring to engage in, the goods, &c. business and occupation of purchasing and selling goods, wares, The occupa merchandise, produce and property. That this section shall tions and be held to include persons, associations of persons, firms or business corporations engaged as owners or principals in the following included. occupations and kinds of business : Makers of agricultural implements. manufac ceeding six clerk of hundred Any one license kinds of 22 CONCERNING THE PUBLIC REVENUE. Manufacturers of phosphates and other fertilizers, and of lime. Manufacturers of cigars, tobacco and snuff. Makers or builders of railroad cars. Manufacturers or builders or makers of carriages, velocipedes and sleighs. Wheelwrights. Ship carpenters or builders or repairers of sailing or steam vessels or boats of every description. Sail, tent, awning or bag makers. Coopers. Turners of wood, iron, brass, or other materials. Millers, including flour, bark, grist and saw-mills, except mills doing custom work exclusively, the toll of which does not exceed five hundred dollars a year. Box-makers. Undertakers, cabinet-makers, upholsterers. Manufacturers of molding, window-sash, doors, shutters, blinds, and makers of picture-frames. Machinists, boiler-makers and car-wheel manufacturers. Manufacturers of iron, and articles made of iron, brass, steel, copper, tin and other metals. Contractors for building houses, bridges, railroads, &c. Manufacturers of steam engines, locomotives and repairers of machinery, mechanical implements and machinists' tools. Manufacturers of gunpowder. Manufacturers of cotton, wool and linen, and other textile or felted fabrics, and hoop skirts. Manufacturers of hardware and cutlery. Manufacturers of boots and shoes, hose, belting or other articles composed wholly or in part of leather, gum or gutta percha. Manufacturers of jewelry, watches and clocks. Merchant tailors and manufacturers of ready-made clothing, not including clothes made of material furnished by custom ers. Tanners and manufacturers of morocco and other leather. Gas manufacturers. Manufacturers of steam and gas fixtures. Plumbers, soap and candle makers. Bakers, candy and confectionery makers. Paper makers, blank book manufacturers, book binders and |