CHAPTER 23.
STATE REVENUE. MERCHANTS.
AN AN ACT to amend Chapter 6 of the Revised Code of Delaware, as amended by Chapter II, Volume 29, Laws of Delaware, relative to merchant's license, by fixing the amount of license to be paid by buyers, sellers and shippers of grain, fruits and vegetables by the wholesale.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
That Chapter 6 of the Revised Code of Delaware, as amended by Chapter 11, Volume 29, Laws of Delaware, be, and the same is, hereby amended by adding thereto immediately after 198, Section 161, the following section, to be known as 198-A, Section 161-A:
198-A, Section 161-A: The provisions of the last foregoing section shall not apply to persons, associations of persons, firms or corporations engaged in the business of buying, selling and shipping grain, fruits and vegetables by wholesale: But all such desiring to so engage, or to continue so engaged, shall annually, on or before the first day of June; take out a license to engage in, prosecute, follow and carry on the said business and occupation, for which he, she, it or they shall pay, for the use of the State, to the Clerk of the Peace of the County in which such prison, association of persons, firm or corporation, is engaged and desires to continue so engaged, the slim of five dollars.
Every person, association of persons, firm or corporation so engaged, shall, on or before the first day of June, annually, file with the said Clerk of the Peace, a true statement of the aggregate cost value of the commodities which he, she, they or it shall have purchased for sale or shipment in said business or occupation during the year next preceding, which statement shall be verified by the oath or affirmation of such person, or by some one member of such association or firm, or by the president or other presiding officer of such corporation, to be made before and certified by any person, who by the laws of this State, is duly authorized to administer the same: And shall pay to said Clerk of the Peace for the use of the State, a further tax, which, together with the tax theretofore paid upon taking out said license, shall aggregate a sum equal to twenty cents for every one thousand dollars of the cost value of the commodities purchased in the period covered by said statement. In case any person, association of persons, firm or corporation, not having been so engaged during the year next preceding, and desiring to engage in said wholesale business, beginning at a period subsequent to the first day of June, shall, before commencing said business or occupation, take out a fractional license which shall expire on the first day of June next after the (late of its issuance, first paying to the said Clerk of the Peace for the use of the State, the sum of five dollars; and shall, on the first day of June next thereafter, file with the said Clerk of the Peace a true statement, verified by oath or affirmation as aforesaid, of the cost value of the commodities purchased in said business during the period covered by said fractional license: And shall pay to the said Clerk of the Peace, for the use of the State, a further tax, which, together with the tax theretofore paid upon taking out said fractional license, shall aggregate a sum equal to twenty cents for every one thousand dollars of the cost value of the commodities purchased in the period covered by said fractional license. If any person, association of persons, firm or corporation shall engage in, prosecute, follow or carry on, within the limits of this State, the said business of buying, selling and shipping grain, fruits and vegetables by wholesale, without having first obtained therefor a license in accordance with the provisions of this Act, such person, and each and every person composing such association or firm, and the president, officers and directors of such corporation, shall be guilty of a misdemeanor, and upon conviction thereof shall be liable for the payment of said tax and a fine not to exceed five hundred dollars.
Approved April 2, A. D. 1919,