Delaware Constitution

Article VIII, § 5 — Capitation tax; uniformity; use

Delaware Const. art. VIII, § 5

This text of Delaware Const. art. VIII, § 5 (Capitation tax; uniformity; use) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

JurisdictionDelawareDocumentConstitution
ArticleVIII
Section§ 5
CitationDelaware Const. art. VIII, § 5
Bluebook
Del. Const. art. VIII, § 5.

Full Text

The General Assembly shall provide for levying and collecting a capitation tax from every citizen of the State of the age of 21 years or upwards; but such tax to be collected in any County shall be uniform throughout that County, and such capitation tax shall be used exclusively in the County in which it is collected.

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History

84 Del. Laws, c. 281; 85 Del. Laws, c. 5

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Bluebook (online)
Delaware Const. art. VIII, § 5, Counsel Stack Legal Research, https://law.counselstack.com/constitution/de/VIII/5.