Delaware General Assembly

CHAPTER 13.

OF THE REVENUES OF THE STATE.

AN ACT to amend the Laws of this State in relation to the taxation of manufacturers, being Chapter 24 of Volume 14 of the Laws of Delaware, as supplemented by Chapter 364 of Volume 14 and as amended by Chapters 10 and 11 of Volume 15, and as further amended by Chapter 17 of Volume 22 of the said Laws of Delaware.

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

Section 1. That the Act entitled "An Act Taxing Manufacturers and for other purposes" being Chapter 24, of Volume 14 of the Laws of Delaware, as supplemented by Chapter 364, Volume 14, Laws of Delaware, and as amended by Chapters 10 and 11, Volume 15, Laws of Delaware, and as further amended by Chapter 17, of Volume 22 of the Laws of Delaware, be and the same is hereby amended by striking out so much thereof as was supplied by the amendatory provisions of Chapter 17 of Volume 22 of the Laws of Delaware and also by striking out all of said Section 1 of the said Chapter 24 of Volume 14 of the Laws of Delaware as supplemented by Chapter 364, Volume 14 of the Laws of Delaware, and as amended by Chapters 10 and 11, Volume 15, Laws of Delaware, as the same was codified in the Revised Code of the State of Delaware as amended in 1893 down to the words "makers of agricultural implements" in the sixty-first line of said Section 1 as the same is printed in the Revised Code aforesaid, and by inserting in lieu thereof the words hereinafter quoted so that said Section 1 from the beginning thereof down to the words "makers of agricultural implements" in the sixty-first line aforesaid as printed in the Revised Code aforesaid, shall be and read as follows:

"Section 1. 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 as hereinafter stated) and desiring to continue in said production or manufacture, shall annually hereafter, on the First day of June, take out a license to engage in said production or manufacture, for which such 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 said First day of June annually, hereafter, before taking out said license, file with the said Clerk of the Peace, a statement in writing setting forth in three distinct items the following:

1. The aggregate statutory value of all the land and buildings in this State used in, or in connection with, the business of the said production or manufacture in this State by said individual, association of persons, firm or corporation, whether as owner, tenant or occupant, during the year then last past, did not exceed a certain sum therein given;

2. That the aggregate value a all the machinery and fixtures in this State used in, or in connection with the business of the said production or manufacture in this State by said individual, association of persons, firm or corporation, whether as owner or lessee during the year then last past, did not exceed a certain sum therein given, and

3. That the aggregate value of all personal property except money on hand or deposited in bank, but including the raw material, used in, or in connection with the business of said production or manufacture in this State by the said individual, association of persons, firm or corporation, during the year then last past, and not embraced in the second item of the said statement, did not exceed a certain sum therein given.

The statutory value of the land and buildings to be included in the first item of the statement aforesaid, shall for said purpose be deemed and taken to be the assessed value of the real property in this State used in or in connection with the business of the said production or manufacture in this State, by the said individual, association of persons, firm or corporation, as shown by the County assessment then in force; provided that when any such individual, association of persons, firm, or corporation, shall be a renter of a portion only of a parcel of real estate which is assessed for County purposes as one undivided parcel, or shall be a renter of a part only of a building, and such portion of real estate or such part of a building, shall be used in, or in connection with the business of the said production or manufacture aforesaid, then the annual rent of the said portion of real estate and of the said part of the building, shall for the purpose of the statement aforesaid, be deemed to be ten per centum of the statutory value thereof. The value of the machinery and fixtures to be included in the second item of the statement aforesaid, and the value of the personal property to be included in the third item of said statement, shall be the actual value thereof at the time of making such statement.

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, 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 sum total of the aggregate values of the land and buildings, machinery and fixtures and of all personal property to be included in all of the three items aforesaid as hereinbefore set forth.

The license aforesaid 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 day of June.

In case any individual, association of persons, -firm or corporation desires to be engaged as owner or owners, in such production or manufacture, he, she, or they not having been engaged in said production or manufacture during the year immediately next preceding, shall, before commencing such production or manufacture, take out a license for the six months then next ensuing, first paying to 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 another license which shall be valid until the First day of June following, upon his, her or their filing with the said Clerk of the Peace a statement in writing verified by oath or affirmation as aforesaid of such individual, or one member of such association or firm, or of the president or other presiding officer of such corporation, containing the three items above set forth but limited to the period of the six months then last past; such individual, association of persons, firm or corporation paying to the said Clerk of the Peace, for the use of the State, the same taxes as aforesaid rated in proportion to the time during which said last mentioned license shall be valid. The license aforesaid 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 day of June. No individual, association of persons, firm or corporation, having paid the said tax imposed upon them under this Act shall be liable to the payment of the tax or taxes imposed upon individuals, associations of persons, firms or corporations engaged in, or desiring to engage in, the business and occupation of purchasing and selling goods, wares, merchandise, produce and property.

This Section shall not apply to the production of the usual farm products for home consumption or market purposes, nor to the distilling, brewing, manufacture, or production of alcoholic liquors of any kind whatsoever, nor to the production or manufacture of steam, gas, or electricity for heat, light or power.

This Section shall be held to include persons, associations of persons, firms or corporations, engaged as owners or principals in the following occupations and kinds of business;"

Section 2. That the aforesaid Section 1 be further amended by striking out the words "Distillers, brewers and" in line ninety-six of the said Section 1 as printed in the Revised Code of the State of Delaware as amended in 1893.

Approved April 19, A. D. 1911.