State di

acts in the .

SECTION 1. Be it enacted by the Senate and House of Represen-Secretary of tatives of the State of Delaware in General Assembly met, That rected to exthe Secretary of State be and he is hereby directed to exclude clude certain from the publication of the laws of this State all acts of incor- publication poration, and other acts of a private nature, unless such acts contain a provision directing their publication.

of the law.

SECTION 2. That in the publication of the acts of the present session of the Legislature the Secretary of State shall exclude all acts of incorporation, and acts of a private nature, except acts incorporating railroad companies, towns and banks, and the sup- excluded. plements to said acts.

What acts

vate laws.

SECTION 3. That the Secretary of State is hereby authorized and directed to demand and receive for the use of the State, on certifying any act of incorporation, the sum of twenty dollars, Tax on priwhen the capital stock of such incorporation shall exceed fifty thousand dollars, and ten dollars when the capital stock shall not exceed fifty thousand dollars; and on certifying any other act or resolution of a private nature, he shall demand and receive, for the use of the State, a fee of ten dollars.

Clerks not to

copies of acts

SECTION 4. That it shall not be lawful for the Clerks of the two Houses of the Legislature, or either of them, hereafter to furnish give or permit copies of such acts as are referred to in the fore- without the going sections to be taken, unless the certificate of the Secretary Secretary of of State is appended thereto.

Passed at Dover, February 17, 1866.

certificate of

State.

CONCERNING THE PUBLIC REVENUE.

CHAPTER 2.

NATIONAL BANKS.

SEC. 1. Tax on stock iu National Banks.

Tax stock

Banks.

2. State Treasurer to make a duplicate list
of Shareholders.

To Assess Tax.

3. Penalty for neglect of President and
Cashier to keep said list and for re-
fusing to let State Treasurer inspect
the same.

4. In case of neglect or refusal to pay tax,
how the same shall be collected.

SEC. 5. Collector for each county.
Official bond of State Treasurer.
Collectors to give bond.
Compensation of Collectors.

6. Compensation of State Treasurer.
7. State Banks, after conversion, paying
said tax, to be exempt from tax im-
posed by their charters, &c.

An Act in relation to National Banks in this State.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met, That in National every person or body corporate owning or holding any share or shares of stock in any national bank or banking association organized, created or established, or which may be hereafter organized, created or established under the provisions of an act of Congress entitled, "An act to provide a national currency, secured by a pledge of United States bonds, and to provide for the circulation and redemption thereof," approved June 3, 1864, or of any supplement or amendment thereto, shall pay to the State Treasurer of this State annually, on the first day of January in each and every year, for the use of the State, a tax of one-half of one per centum on the amount of the share or shares of the capital stock of any such national bank or banking association, owned or held by such person or body corporate.

surer to

plicate list of

O 4.

SECTION 2. Be it further enacted by the authority aforesaid, That for the purpose of levying, assessing and collecting the State Trea taxes imposed by section one of this act, the State Treasurer make a du- shall, on or before the first day of September next after the passhareholders sage of this act, and on the first day of September in each and e every year thereafter, make out a duplicate of the names and residences of all the shareholders, and the number of shares owned or held by each in every national bank or banking association in this State, from the list kept in the offices or places of business of such national banks or banking associations, and And assess shall assess a tax of one-half of one per centum on the amount. of the shares owned or held by any person or body corporate in any such national bank or banking association, to be paid by such person or body corporate to the State Treasurer, or any collector by him duly authorized to receive the same, on the first day of January next after such assessment shall have been made.

tax.

SECTION 3. Be it further enacted by the authority aforesaid, That if the President and Cashier, or either of them, of any national