OF THE SETTLEMENT OF PERSONAL ESTATES.
AN ACT to amend Chapter 225, Volume 25, Laws of Delaware, entitled "An Act Providing for a Collateral Inheritance and Succession Tax."
Be it enacted by the Senate and House of Representatives of the State of Delaware, in General Assembly met:
Section 1. That Chapter 225, Volume 25, Laws of Delaware, entitled "An Act Providing for a Collateral Inheritance and Succession Tax," be amended by inserting in line fifteen of Section 1, after the word "sister" and before the word "or", the words "either of the whole or half blood", and inserting in line sixteen of said Section 1, after that part of the word -"sister" that appears in the said line sixteen, "either of the whole or half blood," and by striking out all of line twenty-eight, twenty-nine, thirty, thirty-one, and that part of line thirty-two before the word "and", and inserting in lieu thereof the following, to wit: "only the excess of five hundred dollars of every interest or share in an estate passing to a successor shall be subject to the tax imposed by the provisions of this act;" and by striking out the first line of that part of the second line before the word "it" in the third paragraph of Section 3, and inserting in lieu thereof, the following, to wit : "The Court shall determine what part of the cost of an appeal shall be paid by the State and what part shall be paid by the appellant as it may appear just and equitable."
Section 2. All acts or parts of acts inconsistent herewith are hereby repealed.
Approved February 18, A. D. 1913.