DEADLY WEAPONS. clerk, employee or other person associated with the seller shall act as one of the identifying freeholders. This book shall at all times be open for inspection by any Judge, Justice of the Peace, Police Officer, Constable, or other Peace Officer of this State. Approved April 10, A. D. 1919. COLLECTOR OF STATE REVENUE. CHAPTER 29. STATE REVENUE. COLLECTOR OF STATE REVENUE. AN ACT to amend Chapter 6, of the Revised Code of the State of Delaware by providing for an increase in the amount of the salary and of the contingent fund for the use of the Collector of State Revenue. Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Chapter 6 of the Revised Code of the State of Delaware, be and the same is hereby amended by striking out all of 275 Section 238 and 275A Section 238A, and insert in lieu thereof, to be known as 275 Section 238, the following: 275 Sec. 238. The office of Collector of State Revenue is hereby created; the term of each incumbent of said office shall be four years; the Governor is empowered, authorized and directed to appoint such officer and to fill all vacancies occurring in said office; such appointments shall be for the full term. It shall be the duty of every such Collector, from time to time, to investigate all statements made under oath or affirmation and filed in the office of any Clerk of the Peace, or in the offices of the Secretary of State and Insurance Commissioner, by any person, for the purpose of said officers ascertaining and collecting from every such person or any other person, firm or corporation, any revenue due the State, whenever he is requested so to do by any such Clerk of the Peace or his deputy, or by the Secretary of State or Insurance Commissioner; and it shall be the duty of the said Collector of State Revenue on his own motion, when it shall appear necessary, to investigate any such statement so filed in the office of the Clerk of the Peace as aforesaid. Upon every investigation by said officer of the statements filed COLLECTOR OF STATE REVENUE. in the office of the Clerk of the Peace mentioned in this section, he shall report the results thereof in writing to the AttorneyGeneral, whose duty it shall be to immediately take proper steps for the punishment of every person making such false statements. Upon every investigation by said officer of the statements filed in the offices of the Secretary of State or Insurance Commissioner, mentioned in that Section, he shall report the result thereof in writing to the Secretary of State or Insurance Commissioner, according to which of said officials requested the investigation; and it shall be the duty of such official to immediately take proper steps for the punishment of every person making such false statements. The Clerks of the Peace of the several counties shall have printed a sufficient number of copies of the provisions of law applicable to the payment of State Revenue to them, by persons, firms, or corporations, and based upon the sworn statement of any person, and shall deliver the same, whenever requested by him to the Collector of State Revenue, who shall cause the same to be delivered to the persons making such statements, if possible. The Clerks of the Peace of the several Counties shall, at the expiration of thirty days after the period when the fee for any license shall become due and payable, make an affidavit of all such unpaid fees, which affidavit shall be turned over to the Collector of State Revenue, to be used by the said Collector of State Revenue for the proper investigation of all such persons or corporations that may be shown therein to be delinquent. The salary of the Collector of State Revenue shall be one thousand eight hundred dollars per year, payable monthly on the first day of each month, in equal installments of one hundred and fifty dollars; a contingent fund for the use of the Collector of State Revenue is created and fixed at the sum of six hundred dollars per annum, which shall be paid out of the State Treasury in the manner now provided by law for the paying out of the State Treasury of other contingent funds. If any person shall make any false statement in any affidavit mentioned and described in this section, he or she shall be COLLECTOR OF STATE REVENUE. guilty of a misdemeanor, and upon conviction thereof shall be fined not more than one thousand dollars or imprisoned for not more than three years or both in the discretion of the Court. The said Collector of State Revenue shall perform such other duties in relation to the State Revenue paid to the Clerks of the Peace, Secretary of State and Insurance Commissioner, as he shall be directed to do by said respective officers. The Governor is authorized to appoint the Collector of State Revenue a special constable whose powers shall be the same as those possessed by County Constables. It shall be the duty of the said Attorney General to give counsel and advice to said Collector relative to any of the duties imposed upon him by law. Approved March 31, A. D. 1919. INCOME TAX. CHAPTER 30. STATE REVENUE. INCOME TAX. AN ACT to amend Chapter 26, Volume 29 of Laws of Delaware entitled "An Act to amend Chapter 6 of the Revised Code of the State of Delaware by providing for an income tax." Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met: Section 1. That Section 281-C, being Section 247 of Chapter 6 of the Revised Code of Delaware be and the same hereby is on the first day of January, A. D. 1920 repealed and the following substituted in lieu thereof, to take effect on said date: 281-C. Section 247. The following income shall be exempt. from income tax : (a) The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon the surrender of the contract; the value of property acquired by gift, bequest, devise or descent; interest upon the obligations of a State or any political sub-division thereof or upon the obligations of the United States or its possessions; the compensation of public officers of this State for the terms to which they were elected or appointed prior to April 2, 1917. (b) In case of a single person, a personal exemption of one thousand dollars ($1,000), or in case of the head of a family |