Delaware State journal and statesman., 1864-09-09
AN ACT
To Raise Revenue for this State

Be it enacted by the Senate aud House Of Re
presentativea Of the stateot Delaware in General
Assembly met, as follows:-
SECTION |. Every person, corporation or a.
sOciation or company Of peraous not corpora
tion, engaged or that may hereafter engage in
the business Of transporting or carrying pAssen-
gers hy steam power, whether On land orwater,
in, through, upon, over Gr across any portion OF
this State, or within tie territorial limits Of the
same, shall, on the iifgt dly Of October next and
thereafter monthly on the first day Of each
month or within five days thereafter pay into
the hands OF the State Treasurer for The use OK
the State, tax NJ and after the rate Of ten
cents for every passenger 60 transported within
this State during the month then just ended.
Provided, that when the transportation Of pas
senger shall be hy railroal and the direction and
length Of his journey shall lie sneh as to require
him 10 travel upon more than one road uu IL
same occasion, there shan be hut one lax paid Ia
the State Treasurer and that shall be pRidh by the
person, association or company or corporation
upon the read used by which his journey begins.
In estimating the number Of passengers referred
to in this section, all persons carried vhl are
soldiers or sailors of the United Stats, sNall he
omitted
Section 2. Within five days next after the end
of any month, it shall be the duty of the person
conducting the aforesaid business OF transport
ing passengers or Tin case au association or com
pany OF persons or corporation be 50 engagedl
Of said association, company or corporation, to
make statement to the State Treasurer, verified
by the oath or affirmation of their Treasurer or
Keeper of their funds, of the number OF passengers
carried on account If whom they are subject to
the tax aforesaid and also 10 pny over 10 him the
tax or duty aforesaid Any failure to d. this shall,
in the case Of an individual person or company
or association Of persons not incorporated, SO
transporting or carrying passengers, be deemed
misdemeanor and subject the offender ON con-
viction by Indictment, 10 n fine Of one thousand
dollars; and in the case of a corporation. the
said failure shall work a revocation fits charter
and tho same shall from thenceforth be deemed
and taken to be and shall be absolutely revoked.
And further, in case of any individual person or
company or association of persons as aforesaid,
90 falling il shall be unlawful for him or them
thereafter to prosecute or conduct or be con.
oerned in the carrying Of passengers as aforesaid
in this State, and If he or they shall presume to
pursue said business. they shall be guilty of n
tnisdemeanor, and on conviction by indictment,
be punished by fine not less than one thousand
dollars, and Imprisonment not less than one year
SECTION .. The Court Of Chancery shall have
Jurisdiction aud power, and upon the application
OF the State Treasurer on behalf Of the State,
II shall he the duty Of the Chancellor to restrain
~ 'JuhN'ANh phoOehsl uHS pIeuGu OF tuls act, IN
carrying passengers, after failure to make the
statement aud payment or either Of them, pro-
vided for by the SECOND section of this act. And
further, In case Ofauy failure by any corporation
10 comply with the terms Of this uct applicable
to IL, the State Treasurer shall report tho fact
Immediately to the General Assembly, ii III ses-.
sion, or at their next meeting rtgular or adjourn
cd, and also TO the Attorney General, whose duty
it shall he 10 proceed without delay uglipst tho
/ ani ao i'm III t,st,
the aforesaid revocation into effect.
| SECTION d. lu case there be in tho oharter of
any corporation liable to the provisions Of this
act auy clause or provision 80 r,stricting the
amount Of Toll to be charged for thu tri4nsportn-
ton Of passengers as that this act y oud accord
ing to the present rate Of charges by Tho law
corporation operate uniuatly against 1t, then it
is hereby declared Rnd enacted thar tile said
corporation shall have the right ia Increase the
said toll to the amount of the tax herein provided
for.
SECTION g. The Slate Treasurer shall have
and exercise every necessary power to cnable
him 10 ascertain the tax payable according 10
the provisions Of this pot unl he may enforce
the payment of the same and MI the provision
OF chapter ~, of the Revised Code Of this StLte.
comforting power &c, upon that oiIeer nnd his
collectors IN relation u the execution ef Tho
warrant issued 10 him by the Auditor for TIM
collection OF the State tax, shall be vested in
and may be exercised by him and them in the
collection Of the tax provided by this act
SECTION q. The condition of the official bond
Of the State Treasurer ehall extend to the money
received under the provisions Of this net, and "a
the performance of the duty of collecting the
aforesaid tax, which duty Is hereby imposed
upon him.
SECTION Z. The Secretary Of State shall cause
copy of this act duly certified, to be published
Immediately in all the newspapers Of this State
and to be kept published therein for the space
Of three months.
Passed at Dover, August IL, 1864.
lSignedJ joins SoRpEN,
Speaker of the House of Representatives,
JonN GpEEN,
Speaker of the Senate.