CHAPTER 344

RELATING TO CIGAR AND CIGARETTE TAX

AN ACT TO AMEND CHAPTER 53, TITLE 30, DELAWARE CODE OF 1953 RELATING TO CIGAR AND CIGARETTE TAX.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 5303, Chapter 53, Title 30, Delaware Code of 1953 is amended by substituting the words "one and one-half cents" for the words "one cent" as the same appear in line 2 thereof.

Section 2. § 5313 (b), Chapter 53, Title 30, Delaware Code of 1953 is amended by substituting the following words "a commission of 5 per cent on the par value of stamps affixed to cigarettes and a commission of 71/2 per cent on the par value of stamps affixed to cigars" for the words "a commission of 71/2 per cent on the par value thereof" as the same appear in lines 10 and 11 of said subsection.

Section 3. This act shall be effective on the first day of the third month next succeeding its approval.

Approved July 10, 1953.