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OF THE REVENUE OF THE STATE.

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 that no such copy of such void act shall be received for record after the expiration of one year from the passage of this act.

SECTION 2. That this act shall be deemed and taken to be a public act, and published as such.

Passed at Dover, March 10, 1879.

TITLE SECOND.

Of the Public Revenue, and the Assessment, Collection

and Appropriation of Taxes.

CHAPTER 2.

OF THE REVENUES OF THE STATE.

AN ACT to exempt from taxation certain unproductive securities of other

States,

Certain
non-produc.

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

SECTION 1. That from and after the passage of this act it tive securi; shall not be lawful for any assessor in any hundred or assessfrom taxaa ment district in this State to assess any stocks, bonds, or other tion.

securities of other States held by citizens of the State of Delaware, which do not yield to the bolder or holders thereof any dividends or interest.

Passed at Dover, March 21, 1879.

OF THE REVENUE OF THE STATE.

CHAPTER 3.

OF THE REVENUES OF THE STATE.

AN ACT to relieve Peddlers of Fish and Oysters from the payment of a

license tax.

Peddlers of

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

SECTION 1. That no peddler of fish and oysters exclusively, ksh and either on foot or in a cart or wagon, shall be required to pay a oysters exlicense tax as such peddler, but any person carrying on the bus- exempt iness of peddler of fish and oysters exclusively, or shall be en-ment of ligaged temporarily peddling fish and oysters exclusively, shall cense tax. be exempt from the payment of any license tax whatever for the privilege of carrying on said business within this State.

Passed at Dover, March 25, 1879.

CHAPTER 1.

OF THE REVENCES OF THE STATE.

AN ACT to exempt from taxation certain property in the city of New Castle.

Bu it enacted by the Senate and House of Representatives of the
State of Delaware in General Assembly met:
SECTION 1. That the real estate of any person or persons or

Certain body corporate within the limits of the city of New Castle, not within the exceeding five acres, upon which any manufacturing or other the city of industrial improvements for the employment of labor shall be Newcastle erected after the passage of this act, or any real estate upon which any buildings are already erected, and which, after the empt from passage of this act, shall be used for any manufacturing or industrial pursuit as aforesaid, not before prosecuted or carried on there, shall be exempt for a period of ten years after the same shall be first assessable, froni assessment or taxation for State, county or municipal purposes.

real estate

Passed at Dover, March 25, 1879.

ing five acres, ex

taxation.

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OF THE APPROPRIATION OF PUBLIC MONEYS.

CHAPTER 5.

OF THE APPROPRIATION OF PUBLIC MONEYS.

AN ACT to provide for the rebuilding and proper manitenance of certain

public roads in St. George's and Red Lion Hundreds, in the County of New Castle.

Preamble.

WHEREAS there are certain public roads in the hundreds of St. George's and Red Lion crossing the lowlands contiguous to the River Delaware, which have been protected by the dykes and embankments along the said River Delaware, kept up and maintained by the “St. George's Marsh Company” for more than one hundred years past;

AND WHEREAS the said lowlands crossed by said public roads are about two feet lower than the water level in the river Delaware, and but for the protection against flooding afforded by the dykes and embankments aforesaid, it would have been impossi. ble to have constructed or kept up the said public roads without an enormous expenditure of moneys in their original construction, and an exorbitant appropriation annually for their maintenance;

AND WHEREAS during the unprecedented storm in October, 1878, the dykes and embankments of the said the “St. George's Marsh Company,” were broken, carried away and destroyed, and by reason thereof all the lowlands contiguous to the said river and traversed by the public roads aforesaid have been inundated and submerged, and the said public roads are rendered useless ;

AND WHEREAS by reason of such inundation the owners and possessors of lands within the limits of the “St. George's Marsh Company," who are taxables in said company, have sustained such serious losses as to be now unable to raise moneys necessary to rebuild the said embankments and dykes, but have pledged the company to raise one-balf of the sum necessary to rebuild the said embankments and dykes, provided the Levy Court of New Castle County will make an appropriation sufficient to defray the other half of the cost of rebuilding the same;

AND WHEREAS the rebuilding of said embankments and dykes is necessary to the proper construction and maintenance of the public roads aforesaid, and it is demanded in the interest of true economy that they should be so rebuilt for the public convenience, and the said Levy Court of New Castle County being willing to make such appropriation, but being in doubt about the lawful authority so to do; therefore,

OF THE APPROPRIATION OF PUBLIC MONEYS.

ments.

When paid.

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

SECTION 1. That “the Levy Court of New Castle County " ApproRN be and it is hereby authorized, empowered and directed to make for re an appropriation or appropriations of the public moneys towards certain rebuilding the embankments and dykes mentioned in the pre- embanka amble of this act: Provided, That such appropriation or appropriations shall not in the aggregate exceed one-half of the whole cost of rebuilding the same, nor in any event exceed the sum of seven thousand dollars in the aggregate.

SECTION 2. The moneys directed to be appropriated shall be appropria paid to the treasurer of the “St. George's Marsh Company," To whom from time to time, as the work of rebuilding said embankments paid, and dykes progresses ; and such payments shall only be made to him, from time to time, on account of such work of rebuilding actually then rendered and performed; and it shall be the duty of such treasurer to file an affidavit with the said Levy Court, preceding each of such payments, setting forth that work has then actually been performed in such rebuilding at a cost double the amount of such payment, and that the said " The St. George's Marsh Company " has paid the other half part of such cost; and Costs. it shall be the duty of the said Levy Court, from time to time, By whom upon the filing of such affidavits of said treasurer, to make par paid. tial payments or appropriations out of the whole sum directed to be appropriated by Section 1 of this act, which said partial payments shall be equivalent to one-half of the cost of such rebuilding actually then incurred as stated in said affidavit, and for which no partial appropriation shall have been theretofore made.

SECTION 3. This act shall be deemed and taken to be a pub. lic act.

Passed at Dover, February 6th 1879.

OF THE APPROPRIATION OF PUBLIC MONEYS.

CHAPTER 6.

OF THE APPROPRIATION OF TAXES.

AN ACT to provide for the rebuilding and proper maintenance of certain

public roads in New Castle Hundred, New Castle County.

Preamble

WHEREAS there are certain public roads in the hundred of New Castle, crossing the lowlands contiguous to the river Delaware, which have been protected by the dykes and embank. ments along said river Delaware, kept by and maintained by the Mill Creek Marsh Company and Thomas T. Tasker, Sr., for many years past;

AND WHEREAS the said lowlands crossed by said public roads are much lower than the water level in the river Delaware, and but for the protection against flooding afforded by the dykes and embankments aforesaid, it would have been impossible to have constructed or kept up the said public roads without an enormous expenditure of money in their original construction, and a large appropriation annually for their maintenance ;

AND WHEREAS during the unprecedented storm in October, 1878, the dykes and embankments of the said Mill Creek Marsh Company and Thomas T. Tasker, Sr., were broken, carried away and destroyed, and by reason thereof all the lowlands contiguous to the said river and traversed by the public roads aforesaid, have been inundated and submerged, and the said public roads arerendered useless;

AND WHEREAS by reason of such inundation, the owners and possessers of lands within the limits of the Mill Creek Marsh Company, who are taxables in said company, and Thomas T. Tasker, Sr., have sustained such serious losses as to be now unable to raise the moneys necessary to rebuild the said embankments and dykes, but will pledge the company and Thomas T. Tasker, Sr., to raise one-half of the sum necessary to rebuild the said embankments and dykes, provided the Levy Court of New Castle County, will make an appropriation sufficient to defray the other half of the cost of rebuilding the same;

AND WHEREAS the rebuilding of said embankments and dykes is necessary to the proper construction and maintenance of the public roads aforesaid, and it is demanded in the interest of true economy, that they should be so rebuilt for the public conveni. ence, and the said Levy Court of New Castle County, being willing to make such appropriation, but being in doubt about the lawful authority so to do; therefore,

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