BOARD OF ASSESSMENT.
AN ACT to amend Chapter 79 Volume 28, Laws of Delaware, by providing for the exemption of certain dependents from Capitation Tax.
Be it enacted by the Senate and House of Representatives of the State of Delaware, in General Assembly met:
That Chapter 79 of Volume 28, Laws of Delaware, be, and the same is hereby amended by striking out the last paragraph of 1112A Section 15A on page 214 and inserting in lieu thereof the following:
"It shall be the duty of the said Board of Assessment to ascertain and report to the Levy Court of the County the names of all persons liable to capitation tax, the said report to the said Levy Court being made at the same time that the report of the total valuation and assessment is made." Provided it shall not be compulsory for the Board of Assessment to levy a capitation tax on any dependent person financially unable to pay said tax and physically unable to earn a livelihood, if after application is made to the Board of Assessment in behalf of such person, an investigation should convince the Board of Assessment that any such person should be exempt.
Approved March 20, A. D. 1919.