CHAPTER 296

VALUATION AND ASSESSMENT OF PROPERTY

AN ACT TO AMEND CHAPTER 44 OF THE REVISED CODE OF THE STATE OF DELAWARE ENTITLED "VALUATION AND ASSESSMENT OF PROPERTY," BY AMENDING SECTION ONE THEREOF.

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

Section 1. That Section 1., Chapter 44, Revised Code of Delaware, 1935, be amended by striking all of the twenty-eighth paragraph of said Section 1. which reads as follows:

The real estate of any person or persons, or body corporate, within the limits of the portions of the Second, Eighth and Ninth Wards of the City of Wilmington, hereinafter described, upon which any manufactory or other industrial improvements for the employment of labor is now or may hereafter be erected after the third day of March, A. D. 1881, shall be exempt for a period of ten years, after the same shall thereafter have been erected and be first assessable, from assessment and taxation for State, County or Municipal purposes. The said exemption shall apply only to the lands occupied by such manufacturing or other industrial improvements and necessary to their operation. In the event of any question as to the quantity actually necessary for this purpose it shall be determined by the City Council. The portions of said Wards to be embraced within the provisions hereof are as follows, to wit: In the Second Ward, beginning in the center line of the Baltimore and Philadelphia Railroad, formerly The Delaware Western Railroad, on the Southeasterly side of the Christiana River; thence with the center of said Railroad in a Southeasterly direction to the line of the West side of French Street; thence with the said side of French Street in a Northeasterly direction to the Southwest side of the Christiana River; thence down the same and binding thereon to the Westerly side of Church Street; thence with the said side of Church Street Southwesterly to the center line of the said Railroad; thence with the center line of said Railroad to the Easterly side of Heald Street; thence with the said side of Heald Street, Southwesterly to the Northeasterly side of D Street; thence by the said side of D Street Southeasterly to the Northwesterly side of Goodman Street; thence by the said side of Goodman Street Northeasterly to the Easterly side of Christiana Avenue; thence by said side of said Avenue to the Southerly side of Commerce Street; thence by said side of Commerce Street Easterly one thousand feet; thence at right angles with the said side of Commerce Street Northerly to the Christiana River; thence down the said Christiana River and binding thereon to its mouth at the Delaware River, thence down the Delaware River and binding thereon in a Southerly direction to the City line; thence with said City line in a Northwesterly direction to the Southeasterly side of the Christiana River; and thence down the Christiana River and binding thereon to the place of beginning. In the Eighth Ward, beginning at a point in the center line of Eighth Street extended, at the distance of seven hundred and fifty-nine feet and eight inches Easterly from the center of Buttonwood Street, thence North Twenty-one degrees and fifteen minutes East one hundred and fifty-two feet and eight inches to the Southerly bank of the Brandywine Creek; thence down said Creek and binding thereon to its mouth at the Christiana River; thence up the said Christiana River and binding thereon to a point which bears from the first mentioned point or place of beginning South twenty-one degrees and fifteen minutes West; thence with the said bearing reversed (North twenty-one degrees and fifteen minutes East) to the place of beginning. And in the Ninth Ward, beginning at a point on the Northeasterly side of Brandywine Creek and on the Southeasterly side of Washington Street; thence Northeasterly by the said side of Washington Street to the Southwesterly side of Twenty-sixth Street; thence with the said side of Twenty-sixth Street Southeasterly to the Northwesterly side of Jessup Street; thence Southwesterly by the side of Jessup Street to the Southwesterly side of Vandever Avenue; thence by the said side of Vandever Avenue Southeasterly to the division line between the lands now or formerly of Jessup and Moore and lands late of William Thatcher, deceased; thence with said division line Southwesterly to the Brandywine Creek; thence down said Creek and binding thereon to the Northeasterly side of Fourteenth Street; thence by said side of Fourteenth Street Southeasterly to the Northwesterly side of Thatcher Street; thence Northeasterly by the said side of Thatcher Street to the Southwesterly side of Vandever Avenue; thence Southeasterly by the said side of said Avenue to the Philadelphia, Baltimore and Washington Railroad; thence in a Southerly direction by the several courses of the old Marsh Lane to the point at its intersection with Thirteenth Street; thence Westerly by the middle of said Thirteenth Street to its intersection with Bowers Street; thence Southerly by the center line of said Bowers Street extended to the Brandywine Creek; thence down the said Creek by the several courses thereof to the Christiana River; thence down the Christiana River and binding thereon to its mouth at the Delaware River; thence up the Delaware River in a Northerly direction to the City line; thence by the said City line in a Westerly and Southwesterly direction to the Northeasterly side of the Brandywine Creek, and thence down the said Brandywine Creek by the several courses thereof to the place of beginning. Also beginning at the intersection of the middle of Tenth Street with the Brandywine River on the Westerly side of the Philadelphia, Baltimore and Washington Railroad, formerly Philadelphia, Wilmington and Baltimore Railroad; thence Easterly and along said Tenth Street to said Railroad; thence Northeasterly and along said Railroad one hundred feet to a corner; thence by a straight line Easterly to the center of Tenth Street at its intersection with the Brandywine Creek; and thence by said Creek by its several courses to the place of beginning. Also the land bounded by Fourteenth Street on the North, Bowers Street on the East, the North bank of the Brandywine on the South, and Railroad Avenue on the West.

Approved June 5, 1951.