TITLE SECOND.

Of the Public Revenue; and the Assessment, Collection and Appropriation of Taxes.

Exemptions.

CHAPTER 259.

OF THE REVENUES OF THE STATE.

AN ACT TO AMEND AN ACT ENTITLED "AN ACT TO RAISE REV-
NUE FOR THE STATE BY TAXING CERTAIN CORPORATIONS,"
BEING CHAPTER 15, VOL. 22, 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 said Chapter 15, as printed and published in Volume 22, Laws of Delaware, entitled "An Act to raise revenue for the State by taxing certain corporations," be and the same is hereby amended by striking out all of Section 4 of said Act after the word "dollars" in the 59th line of said Section 4, and by inserting in lieu thereof the following, viz.: "Provided that this Act shall not apply to railroad, railway, canal or banking corporations, or to savings banks, cemeteries or religious corporations, or to purely charitable or educational associations, or manufacturing or mining corporations, or to any mercantile corporation whose capital actually paid in is invested in a mercantile business carried on within this State, and which is now subject to a license tax for the carrying on of said business under Chapter 117, Volume 13, Laws of Delaware, or to any corporations at least fifty per centum of whose capital stock issued and outstanding is invested in business carried on within this State, and if any

C

OF THE REVENUES OF THE STATE.

other corporation shall have less than fifty per centum of its
capital stock issued and outstanding invested in business carried
on within this State, such company shall pay the annual license
fee or franchise tax herein provided for companies not carrying
on business in this State, but shall be entitled in the computation
of such tax to a deduction from the amount of its capital stock
issued and outstanding of the assessed value of its real and per-
sonal estate within this State."

Approved March 18, A. D. 1903.

CHAPTER 260.

OF THE REVENUES OF THE STATE.

AN ACT TO AMEND SECTION 5, OF CHAPTER 15, VOLUME 22,
LAWS OF DELAWARE, ENTITLED "An Act to raise Reve-
NUE FOR THE STATE BY TAXING CERTAIN CORPORATIONS,"

INCREASING THE PERIOD FOR THE PAYMENT OF ANNUAL
FRANCHISE TAXES BEFORE THEY SHALL BEGIN TO BEAR
INTEREST.

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

time before in

Section I. That Chapter 15, Volume 22, Laws of Dela- Extension of ware, entitled "An Act to raise revenue for the State by taxing terest is due. certain corporations," be and the same is hereby amended by striking out the word "March" in the twelfth line of Section 5

of said chapter, and inserting in lieu thereof the word “May.”

Approved March 18, A. D. 1903.

OF THE REVENUES OF THE STATE.

Appropriations for year 1903.

CHAPTER 261.

OF THE REVENUES OF THE STATE.

AN ACT MAKING APPROPRIATIONS FOR THE EXPENSES OF THE
STATE GOVERNMENT OTHER THAN LEGISLATIVE EXPENSES
FOR THE FISCAL YEAR ENDING ON MONDAY IMMEDIATELY
PRECEDING THE SECOND TUESDAY OF JANUARY, IN THE
YEAR OF OUR LORD ONE THOUSAND NINE HUNDRED AND
FOUR.

Be it enacted by the Senate and House of Representatives of the
State of Delaware in General Assembly met, (with the con-
currence of three-fourths of all the members elected to each
House of the General Assembly):

Section 1. That the several amounts named in this Act, or so much thereof as may be necessary, are hereby appropriated and authorized to be paid out of the Treasury of this State to the respective public officers and for the several purposes specified for the current fiscal year ending on Monday immediately preceding the second Tuesday of January in the year of our Lord one thousand and four*; provided, however, that all parts or portions of the several sums appropriated by this Act which, on into Treasury said Monday immediately preceding said second Tuesday of January, A. D. 1904, shall not have been paid out of the Treasury shall be converted back into the General Fund of the Treasury. The said several sums hereby appropriated are as follows, viz.:

Unexpended

moneys con

verted back

Governor.

Secretary of
State.

For the Governor for salary, two thousand dollars. For postage, stationery and expenses of Governor's office, five hundred dollars. ·

For the Secretary of State for salary, one thousand dollars. For the Secretary of State, to pay the contingent expenses. of his office, twelve hundred dollars.

For the Secretary of State for indexing and preparing for publication laws of the Session of the Legislature held in the year 1903, five hundred and fifty dollars.

For the Secretary of State as compensation for performing

*Printed as enrolled.

OF THE REVENUES OF THE STATE.

the duties imposed on him by the provisions of an Act, entitled "An Act to raise revenue for the State by taxing certain corporations," enacted by the General Assembly of A. D. 1899, the sum of five hundred dollars.

For the Secretary of State for paying cost of official bond, one hundred dollars.

For Stenographer and Typewriter for the Governor and and Typewriter Secretary of State for salary, six hundred dollars.

For State Librarian for salary, eight hundred dollars.

For current expenses of State Library, one hundred and fifty dollars.

For the purchase of law books for State Library, five hundred dollars.

Stenographer for Governor and Secretary of State. Librarian.

For the Janitor of the State House for salary, five hundred Janitor. dollars.

For the Chancellor for salary, four thousand and five hun- Chancellor. dred dollars.

For the Chancellor for reporting, two hundred dollars.

For the Chancellor to pay the contingent expenses of the

Court of Chancery, two hundred dollars.

For the Chancellor in payment of one hundred copies of

his reports, eight hundred dollars.

For Chief Justice for salary, four thousand and five hundred Chief Justice. dollars.

For the four Associate Judges for salaries, sixteen thousand Associate dollars.

Judges.

For the Associate Judge resident in Kent County, for report- Associate ing, two hundred dollars.

Judge for Kent
County.

Reports.

For the Associate Judge resident in Kent County for one Pennewill's hundred copies of "Pennewill's Delaware Reports," Volume 3, one thousand dollars.

For the Court Stenographer for salary, one thousand and Court five hundred dollars.

For transcript for Supreme Court and Assistant Stenographer, three hundred and fifty dollars.

Stenographer.

OF THE REVENUES OF THE STATE.

State
Treasurer.

Auditor of
Accounts.

Attorney
General.

Insurance
Commissioner.

State Detective.

Fish Commissioner.

Oyster Revenue
Collector.

For the State Treasurer and Trustee of the School Fund for salary, one thousand four hundred and fifty dollars.

For the State Treasurer for postage, stationery, clerical assistance and the like, to carry out the provisions of Section 22, Chapter 67, Volume 21, Laws of Delaware, five hundred dollars. For the Auditor of Accounts for salary, one thousand and two hundred dollars.

For the Auditor of Accounts for postage, stationery, blanks and school reports, five hundred dollars.

For the Attorney General for salary, two thousand dollars. For the Attorney General to pay salary of the Deputy Attorney General, seven hundred and fifty dollars.

For contingent expenses for the Attorney General for paying expenses in criminal prosecution, twelve hundred dollars.

For the Insurance Commissioner for salary, fifteen hundred dollars.

For the Insurance Commissioner to pay the salary of his clerk, six hundred dollars.

For the Insurance Commissioner, the necessary expenses of his office, such as postage, stationery, etc., five hundred dollars. For the two State Detectives for salaries, two thousand and four hundred dollars.

For actual expenses in serving requisition papers, three hundred dollars.

For the Fish Commissioner for salary and all necessary expenses incurred in the discharge of his official duties, five hundred. dollars.

For the contingent expenses of Fish Commissioner to pay postage and stationery, traveling expenses, etc., one hundred and twenty-five dollars.

For the Oyster Revenue Collector for salary, seven hundred dollars.

For the payment of crew of Watch Boat for the protection of oysters, twenty three hundred and forty dollars.