Del. Const. art. VIII, § 5
- Constitution
- Constitution of Delaware
- Text as of
- October 2026
What does this section say?
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. 32 Del. Laws, c. 2 and 33 Del. Laws, c. 2; 84 Del. Laws, c. 281 and 85 Del. Laws, c. 5;
The text is copied from the official source: delcode.delaware.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.