CHAPTER 240

NEW CASTLE

AN ACT TO AMEND CHAPTER 216, VOLUME 27, LAWS OF DELAWARE, BY AUTHORIZING THE MAYOR AND COUNCIL OF NEW CASTLE TO EXEMPT PERSONS SERVING IN THE ARMED FORCES OF THE UNITED STATES GOVERNMENT BETWEEN DECEMBER 7, 1941, AND SEPTEMBER 1, 1945, FROM PAYING CAPITATION TAXES.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (two-thirds of all the members elected to each branch thereof concurring therein):

Section 1. That Section 19, Chapter 216, Volume 27, Laws of Delaware, be and the same is hereby amended by striking out the next to the last sentence in the first paragraph of said section and substituting a new sentence in place thereof to read as follows:

"Every male resident above the age of twenty-one years shall pay a capitation tax of Two Dollars per year; provided, however, that the Council is authorized to exempt from paying or to refund if paid, any capitation taxes assessed against a resident of the City of New Castle who has served is some branch of the armed forces of the government of the United States between December 7, 1941 and September 1, 1945."

Approved April 9, 1947.