CHAPTER 13 - NEW CASTLE COUNTY INCOME TAX

AN ACT TO AMEND AN ACT ENTITLED AN ACT TO PROVIDE REVENUE FOR THE RELIEF OF CERTAIN POOR, RESIDENT IN NEW CASTLE COUNTY AND FOR THE PAYMENT TO THE LEVY COURT OF NEW CASTLE COUNTY OF MONEYS ADVANCED BY THE SAID LEVY COURT SUBSEQUENT TO JANUARY FIRST, 1935; FOR THE SUPPORT 'OF SAID POOR," APPROVED FEBRUARY 4th, 1935.

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 to provide revenue for the relief of certain poor, resident in New Castle County and for the payment to the Levy Court of New Castle County of moneys advanced by the said Levy Court subsequent to January first, 1935; for the support of said poor," approved February 4th, 1935, be and the same is hereby amended, by striking out and repealing all of paragraph two (2) and paragraph three (3), as they appear under subsection (b) of Section 1, of Article 1, of the said Act, relating to "Persons Taxable," defining the word "Taxable," and relating to minors and minor citizens or residents of said New Castle County, who have attained the age of twenty-one (21) years during the income year. Provided, nevertheless, that this Act shall not apply to any minor during the year 1935, nor to any tax levied, assessed or collected or to be levied, assessed or collected, during the year 1935, upon income received during the preceding year, as provided in the said Act hereby amended; it being the intent of the General Assembly, in enacting this amendment to the original Act above referred to, to relieve minors from the payment of any tax under said Act upon income received during the year 1935.

Approved April 25, 1935.