CHAPTER 25 - MANUFACTURERS LICENSES

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1915, IN REFERENCE TO LICENSES OF MANUFACTURERS.

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

Section 1. That Section 159 and Section 160 of Chapter 6 of the Revised Code of Delaware, 1915, be amended by striking out said Section 159 and said Section 160 and inserting in lieu thereof the following new sections:

Section 159. Every individual, co-partnership, firm, or corporation, or any other association of persons acting as a unit, engaged as owner or owners, or as agent or agents, in the practice, conduct, pursuit or carrying on of the business of working raw materials into products of a different character, finished or unfinished; or of effecting any combination or composition of materials, the inherent nature of which is changed; or of finishing by hand or machinery goods, wares or merchandise, or any article or material, desiring to continue in said practice, conduct, pursuit or carrying on, shall annually on the first day of June take out a license to engage in such business as is hereinbefore defined, for which such individual, copartnership, firm or corporation, or other association of persons acting as a unit, shall pay, for the use of the State, the sum of Five Dollars ($5.00) to the Clerk of the Peace of the County in which such individual, co-partnership, firm or corporation, or other association of persons, is engaged and desires to continue to be engaged in such practice, conduct, pursuit, or carrying on of a business; and every such individual, co-partnership, firm, or corporation, or other association of persons acting as a unit, shall on or before the said first day of June annually, before taking out said license, file with the said Clerk of the Peace a statement in writing setting forth the following:

That the aggregate gross receipts, which shall embrace all proceeds received by such individual, co-partnership, firm or corporation, or other association of persons, acting as a unit, in the practice, conduct, pursuit, or carrying on of the business for which such license is desired, including all merchandise, raw materials and finished or unfinished products actually coming into or at any time within this State, including trans-shipment of original packages, and all proceeds derived from the sale or exchange, outside of this State of any such merchandise, raw materials and finished or unfinished products, received in connection with or from the business as herein-before defined by said individual, co-partnership, firm or corporation, or other association of persons, during the year last past, did not exceed a certain sum as therein stated.

The said statement shall be verified by the oath or affirmation of such individual, or one member of such co-partnership, firm or association of persons, or the President, Treasurer, or Secretary 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. Any such individual, co-partnership, firm or corporation, or other association of persons acting as a unit, engaged in such business as hereinbefore defined and desiring to continue to be so engaged in the practice, conduct, pursuit, or carrying on of the business for which a license is required, shall on or before the first day of June annually, before receiving the said license, pay to the Clerk of the Peace of the County, as aforesaid, for the use of the State, in addition to the above named sum of Five Dollars ($5.00), the further sum of one-fortieth of one per cent (1/40 of 1%) of the aggregate gross receipts as set forth in the statement hereinbefore required to be filed with the Clerk of the Peace.

The license when issued shall authorize the practice, conduct, pursuit, or carrying on of the business of work_ing raw materials into products of a different character, finished or unfinished; and/or of effecting any combination or composition of materials, the inherent nature of which is changed; and/or of finishing by hand or machinery goods, wares or merchandise, or any article or material, for a period of one year from the first day of June at only one place of business. If it is desired to operate more than one place of business within this State, a license shall be required for each place of business; provided, however, the aggregate gross receipts from the entire business may be included in one statement.

In case any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, desires to engage as owner or owners, or as agent or agents, in the practice, conduct, pursuit, or carrying on of the business of working raw materials, into products of a different character, finished or unfinished; or of effecting any combination or composition, of materials, the inherent nature of which is changed; or of finishing by hand or machinery goods, wares or merchandise or any article or material, he, she, they or it, not having been engaged in said practice, conduct, pursuit or carrying on of a business during the year immediately next preceding the aforesaid first day of June, shall before commencing a business as defined aforesaid, take out a fractional license, which shall expire on the first day of June next after the date of its issuance, first paying to the said Clerk of the Peace the sum of Five Dollars ($5.00); and at the expiration of. said fractional license on the first day of June, he, she, they, or it shall obtain an annual license, which shall be valid until the first day of June following, upon his, her, they, or it filing with the said Clerk of the Peace, a statement in writing, verified by oath or affirmation of such individual, or one member of such co-partnership, firm or association of persons, or of the President, or Treasurer, or Secretary of such corporation, containing the information as to the aggregate gross receipts as hereinbefore provided in this Section, but limited to the period covered by the terms of the said fractional license; such individual, co-partnership, firm or corporation, or association of persons, shall pay to the said Clerk of the Peace, for the use of the State, at the time of the taking out of the first annual license following the issuance of a fractional license, a tax for the said fractional period amounting to one-fortieth of one per cent (1/40 of 170 of the aggregate gross receipts as set forth in the said statement covering the period of said fractional license, in addition to the said sum of Five Dollars ($5.00) originally paid for said fractional license, and the sum of five dollars ($5.00) for the first annual license in addition to a further tax for the said annual license of one-fortieth of one per cent (1/40 of 1%) based upon aggregate gross receipts rated on the proportion which the time covered by the fractional license bears to the twelve months covered by said annual license.

The fractional license when issued shall authorize the practice, conduct, pursuit, or carrying on of the business of working raw materials into products of a different character, finished or unfinished; 'and/or effecting any combination or composition of materials, the inherent nature of which is changed; and/or finishing by hand or machinery goods, wares, or merchandise, or any article or material, for a period between the date of the issuance of the said fractional license until the first day of June at only one place of business. If it is desired to operate more than one place of business within this State, a fractional license shall be required for each place of business; provided, however, the aggregate gross receipts from the entire business may be included in one statement.

The license granted under the provisions of this Section shall be signed by the Governor and Secretary of State or the use of facsimile signatures of the Governor and the Secretary of State, with the official seal of the office of said Secretary affixed thereto; and it shall be for the sole use and benefit of the licensee to whom it is issued, and shall not be transferable; provided that in case of the death of any licensee, his, her, their, or its personal representative shall succeed to all rights thereunder until the date of expiration of the license issued.

It shall be the duty of the Clerk of the Peace of the respective counties of this State to cause public notice to be given in at least two newspapers in the County in which the said Clerk resides for one month preceding the first day of June in each and every year, of the time when the license provided in this Section shall be procured. The expense of giving such notice shall be paid from the State Treasury, from monies not otherwise appropriated, upon warrants approved by the aforesaid Clerk of the Peace.

No individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, having paid the tax imposed under the provisions of this Section, shall be liable to the payment of the tax or license fee imposed upon individuals, co-partnerships, firms or corporations or other association of persons acting as a unit, engaged in, or desiring to engage in, the business and/or occupation of purchasing and selling goods, wares, merchandise, produce and property as hereinafter provided in this Chapter; nor shall this Section apply to the distilling, brewing, manufacture, or producing of alcoholic liquor of any kind whatsoever, nor to the production or manufacture of steam, gas, or electricity for heat, light or power, nor to the production of the usual farm products for home consumption or market purposes.

Until the Legislature shall otherwise provide, the Clerk of the Peace in and for New Castle County, shall accept from the Pullman Palace Car Company, so long as it shall continue in business in this State, the sum of Three Hundred Dollars annually, and the same shall release and discharge the said company from any and all liability for the payment of a license or tax under this Section; provided, however, that if said company shall in any year fail to pay said sum of Three Hundred dollars, it shall become and be subject, as a repairer of railroad cars, to the same license or tax as in this Section provided.

Section 160. If any individual, co-partnership, firm or corporation, or any other association of persons acting as a unit, shall be engaged, as owner or owners, or as agent or agents, in the practice, conduct, pursuit or carrying on of such business, as in this Section defined, without obtaining at the time or times mentioned in this Section, a proper license therefor and without paying the tax aforesaid, he, she, or they, and the individuals comprising such copartnership, firm or association of persons, and each of them, and the President and Director, and each of them of such corporation, for every offense shall be deemed guilty of a misdemeanor, and upon conviction thereof by indictment or information, shall be liable to the payment of said license and tax, and a fine not exceeding Five Hundred Dollars ($500.00).

Section 2. That nothing in this Act shall be held to relieve any individual, association of persons, firm or corporation, as described in Sections 159 and 160, of Chapter 6 of the Revised Code of Delaware, 1915, from liability for the failure to take out a license as therein provided, for the year ending June 1, 1935, or any previous year, or for any part of said year or years, and the payment of all fees and taxes in connection therewith as therein provided; and no offense committed, and no failure to perform any act or duty, and no penalties nor forfeitures incurred, and no prosecution commenced under any laws repealed by this Act, and before the time when such repeal shall take effect, shall be affected by this Act.

Section 3. That all laws and parts of laws inconsistent with the provisions, or any of the provisions of this Act, are hereby repealed to the extent of and only to the extent of any such inconsistency.

Approved April 6, 1935.