CHAPTER 357
INCREASING TAX ON COMMERCIAL FEEDING STUFFS SOLD AND
DISTRIBUTED IN THIS STATE FOR THE FEEDING OF POULTRY
AN ACT TO AMEND CHAPTER 21 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO COMMERCIAL FEEDING STUFFS BY INCREASING THE TAX ON COMMERCIAL FEEDING STUFFS SOLD AND DISTRIBUTED IN THIS STATE FOR THE FEEDING OF POULTRY.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Article 5 of Chapter 21 of the Revised Code of Delaware, 1935, as amended, by Chapter 64, Volume 44, Laws of Delaware, 1943, be and the same is hereby further amended by deleting sub-paragraph (4) of 625. Sec. 58 and inserting in lieu thereof a new sub-paragraph (4) of 625. Sec. 58 as follows:
(4) For the purpose of defraying the expenses connected with the sampling, inspection and analysis of commercial feeds sold or offered for sale within this State and for other items incident to carrying out the provisions of this Act, each and every manufacturer, importer, jobber, firm, association, corporation, or person before selling, offering or exposing for sale, or distributing any commercial feeds as defined in paragraph (1) of this Act shall pay annually to the Secretary of the State Board of Agriculture a registration fee of One Dollar ($1.00) for each brand registered, and all corporations, firms or persons engaged in the manufacture of commercial feeds sold in this State shall on or before the first day of February of each year make statement under oath, in due form of law, which shall be filed with the State Board of Agriculture and which shall set forth the number of net tons of each and every brand of said commercial feeds sold or distributed in this State for the feeding of poultry and the number of net tons of each and every brand of said commercial feeds sold or distributed in this State for the feeding of other livestock during the preceding calendar year; and upon such
statement shall pay to the State Board of Agriculture the sum of thirty cents ($.30) per net ton of two thousand pounds for each ton sold or distributed in this State during the preceding calendar year for the feeding of poultry, and upon such statement shall pay to the State Treasurer the sum of ten cents ($.10) per net ton of two thousand pounds for each ton sold or distributed in this State during the preceding calendar year for the feeding of other livestock. Provided that in lieu of paying a registration fee of One Dollar ($1.00) for each brand registered, making a statement under oath of the number of net tons sold during a preceding calendar year, and paying the tonnage tax, commercial feeds in cans or small packages of ten pounds or less may be registered upon payment of an annual registration fee of ten dollars ($10.00) for each such commercial feed registered. Each applicant for a certificate of registration shall include in such application a permit granting to the State Board of Agriculture or its duly designated representative, permission to verify from applicants records such applicant's statement of tonnage.
Approved June 30, 1949