OF THE ASSESSORS.
AN ACT in Relation to Assessors.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. Every assessor shall in the month of May yearly make out a list of the wholesale and also of the retail dealers in goods, wares and merchandise, produce, or any property whatsoever; and of the manufacturers, venders of goods, wares and merchandise by sample; keepers of eating houses; keepers of travelers of stallions or jacks for the use of mares; auctioneers, brokers, private bankers, real estate agents, conveyancers, photographers, dentists, physicians, attorneys-at-law, osteopaths, optometrists, circuses and moving picture concerns, and all other persons, firms or corporations who should procure a State license to carry on their business in his hundred or district particularly specifying every class and by the First day of June deliver the same to the Clerk of the Peace of his county, attested by his oath or affirmation, which said list shall be filed of record by the said Clerk of the Peace. In all cases where there are more than one person engaged in any one of the foregoing occupations as partners he shall give the name of each of the individuals composing the firm or partnership, and in every case return the christian name of the respective party or parties. He shall also ascertain the post office address and street and number, if any, of the party or parties so doing business, which he shall return with the name of the firm, incorporated company or individual so returned by him on the list aforesaid, and every such assessor shall be paid for such services by the State Treasurer, the sum of ten cents for each and every name appearing upon said list, said sum shall be paid to the assessors as aforesaid by the State Treasurer during the month of September in the year that said lists are delivered to the Clerks of the Peace as aforesaid, every assessor shall render to the State Treasurer during the month of August a bill showing the number of names appearing on said lists delivered to the Clerk of the Peace as aforesaid, but no such bill shall be paid by the State Treasurer until the same is certified to as being correct by the Clerk of the Peace of the County, and every assessor who shall fail to make out and deliver to the Clerk of the Peace of the County a list as aforesaid, shall be guilty of a misdemeanor and upon conviction thereof shall be fined or imprisoned, or both, at the discretion of the Court. It shall be the duty of the Clerk of the Peace of the several counties in this State, to compare the said lists, so returned to them by the assessors, with the list of the persons or firm who shall have taken out a license by that time, tell clays prior to the then next term of the Court of General Sessions in their county, and make therefrom a list for each hundred of the persons and firms who shall have failed to take out a license for the occupation in which he or they may have been reported engaged in, and deliver said last mentioned lists, with the name of the assessor duly certified, to the Attorney General, two days before the then next term of the Court of General Sessions in such county. The Clerks of the Peace shall not, after the making and delivery of the aforesaid lists to the Attorney General, issue a license to any person or firm whose name appears on said lists, without an order from the Attorney General until after the discharge of the grand jury at the then next term of the said court of the General Sessions. In the event of any person or persons being indicted who shall have a license for the transaction of the business for which such person may be indicted, and his or her name shall appear on the lists so as aforesaid required to be certified to the Attorney General by the Clerk of the Peace, the costs upon such indictment shall be paid by the Clerk of the Peace of the county in which such indictment has been found. Provided that before the Clerk of the Peace shall deliver to the Attorney General the list required by this section, he shall forward through the post office a written or printed notice addressed to the person or persons so having failed to take out a license for the occupations in which he or they are reported to be engaged, setting forth that he or they have failed to take out a license for the occupation in which he or they are reported engaged, and that unless such license is taken out within the term of ten days from the date of the notice, that, he or they, will be subject to an indictment at the ensuing term of court, and said notice shall state where said licenses can be procured. If the person or persons so notified as aforesaid, shall, within ten clays from the date of forwarding such written or printed notice, take out a license for the occupation in which he or they may have been reported engaged, then it shall be the duty of the Clerk of the Peace to strike the name of him or them from the said list. The Clerk of the Peace shall receive from the person or persons notified fifty cents for each notice sent as required by this section, which shall be paid at the time of taking out such license, and no other costs than said sum shall be charged, and shall keep a record of the names of the persons or firm or incorporated company to whom such notice may be sent, the dates on which said notices have been placed in the post office, and the post office to which said notices have been mailed. No person whose name may have been returned by the assessor on the list aforesaid directed to be made by this act shall be indicted by the Attorney General unless the provisions of this act shall have been complied with, and the notices sent as directed.
Section 2. That Section 19 of Chapter 12 of the Revised Code of 1852 as amended in 1893 and all other laws inconsistent herewith be and the same are hereby repealed.