Report of the Delaware State Revenue and Taxation Commission, 1913 (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1913 Excerpt: ... We will state for your information that these subjects have been presented to previous sessions of the General Assembly without successful action, but we can see no reason why the owner of a small business of one character should not pay the same tribute to the State as they of another, and we are unqualifiedly of the opinion that the present laws discriminate in favor of certain classes, as against others. That a clear and concise idea may be given of the existing tax laws and that the policies upon which they were formed might be embodied in one document, the Commission has deemed it advisable to draw largely from the report adopted by the Commission of 1909. In the judgment of the Commission, it has been deemed that a merchant tailor, who is not licensed as a manufacturer, should be classified as a merchant. We also discovered that the Clerks of the Peace of the respective counties are not keeping their records in a clear and concise manner, and we recommend a bill correcting same. It has been proven that the penalty now imposed for failure to take out license, which stipulates that an increase of twenty-five per cent. shall be added, does not act as an incentive for a quick payment, and we would recommend that a penalty of five per cent. per month shall be charged in lieu of a fixed penalty of twenty-five per cent. One of the most important measures which has come to our notice is a provision whereby public officers may quickly, after the passage of acts pertaining to their offices, procure without cost copies of said acts. This measure was passed by the last Session of the General Assembly, but through illadvised pressure brought upon the Governor failed of signature. Public officials of this State, in our judgment, are only made more competent by bein...