AN ACT to encourage Immigration to the State of Delaware.
Be it enacted by the Senate and House of Representatives of the State of Delaware, in General Assembly met:
SECTION 1. All unimproved marsh lands lying adjacent to the Delaware Bay or any of its tributaries within this State that are not now assessed at more than two dollars per acre, when purchased and located upon by colonies of immigrants, composed of ten or more families, shall be exempt from the assessment and payment of State and county taxes for a period of ten (10) years from and after the date of first purchase and occupancy.
Passed at Dover, April 8, 1881.