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§ 102. Limitation upon tax levy; personal property.

§ 102. Limitation upon tax levy; personal property. (a) No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible. (b) Subsection (a) of this section shall not be construed as having any effect upon any: (1) Estate, income or other excise tax law of this State; (2) […]

§ 103. Bonds of City of Wilmington exempt.

§ 103. Bonds of City of Wilmington exempt. All bonds of the City of Wilmington are exempt from taxation under any law of this State. Code 1852, §§ 184, 185;  17 Del. Laws, c. 207, § 101;  Code 1915, § 1098;  Code 1935, § 1258;  30 Del. C. 1953, § 103;