Del. Const. art. VIII – Revenue and Taxation | Midpage

Collections
Delaware Constitution of 1897

Article VIII

Del. Const. art. VIII

Revenue and Taxation

State of Delaware

1Uniformity of taxes; collection under general laws; exemption for public welfare purposes 2Revenue bills to originate in House; amendments by Senate; restriction on definition; exclusion of unrelated matter 3Borrowing money; specification of purpose; surplus borrowed money 4Restrictions on loan of public money or bonds and credit of State 5Capitation tax; uniformity; use 6Procedure in withdrawal and payment of public moneys; annual publication of receipts and expenditures; limitation upon appropriations 7Real estate assessments; inclusion of values 8Lending credit, appropriating money to, or investing in any private corporation, person, or company by county or municipality 9Retroactive increase of taxation of personal income 10Limitation on increase of rate of taxes and license fees; exception to meet obligation under faith and credit pledge; allocation of public moneys to meet such obligation if revenues are not sufficient to meet such pledge 11Imposition or levy of new taxes or license fees 12The Transportation Trust Fund; use and restrictions