Delaware State journal and statesman., 1864-08-19
-AN ACT
TO RAISE REVENUE {
FOR THIS STATE.

BE it enacted by the Senate and House Of RO-
presentatves Of the State Of Delaware, in General
Assembly met, as follows:--
SECTION /. Every person, corporation OF as
sooiaton or company Of persons not u corpora
tion, engaged or that may hereafter engage in
the business of transporting or carrying pnssen-
gers by steam power, whether on land or water,
in, through, upon, over or across any portion of
this State, or within the territorial limits Of the
same, shall, Oh the first day Of October next and
thereafter monthly on the iirst day Of each
month or within five days thereafter, pay inte
the hauds OF the State Treasurer for the use OF
the State, a tax at and alter the rate OF ten
cents for every passenger 30 Transported within
this State durirg the mouth then juAt ended.
Provided, that whom the transportation Of pas
senger shall he by railroad aud the direction aud
length OF his journey shall be such rs 10 require
him to travel upon more than one road on the
same occasion, there shall be but one tax paid to
the State Treasurer and that shall be paid by the
person, association or company or corporation
upon The road used by which his journey begins.
la estimating the number of passengers referred
to in this section, all persons carried who are
soldiers or sailors of the United States, shall be
omitted.
SECTION 2. Within Eve days next after the end
Of auY mouth, it shall be the duty of the person
conducting the aforesaid business Of transport
pany OF persons or corporation be so engaged)
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 pa
carried ON account Of whom they are subject to
the tax aforesaid, aud also 10 pay over 10 him the
tax or duty aforesaid. Any failure 10 do this SHALL
in the case of IN individual person or company
or association Of persons not incorporated, so
! tean he al
q misdemeanor aud subject The offender on con
vctiOn by indictment, TO fine of one thousand
| dollars; aud in the case Of corporation, the
said failure shall work revocation Of ita charter
and the same shnll from thencelorlh 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,
30 failing, il shall be unlawful for him or them
thereafter 10 prosecute or conduct or be con.
cerned 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 a
| misdemeanor, aud on conviction by indictment
be punished by fine not less than one thousand
dollars, and imprisonment not less than one year.
SECTION 3. Tho Court Of Chancery shall have
jurisdiction md power, and upon the application
of the State Treasurer on behalf Of the State,
it shall be the duty Of the Chancellor to restrain
by injunction process, any breach Of this aot in
carrying passengers, after failure to make the
statement and payment or either Of them, pro :
vided for by theiseeond section of this act. Aud
further, in case of any failure by any corporation
to comply with the terms of this act applicable
to it, the State Treasurer ehall report the fact
Immediately to the General Assembly, if in ses-
sion, or at their next meeting regular or adjourn
ed, and also to the Attorney General, whose duty
it shall be 10 proceed without delay against the
said corporation in the proper tribunal, TO carry
the aforesaid revocation into effect
SECTION 4, In case there be in the charter of
any corporation liable to the provisions Of this
act, any clause or provision 50 restricting the
amount Of toll to be charged for the transporta.
tion Of passengers ss that this act would accord
ing to the present rate Of charges by the Law
corporation operate uniustly against it, then il
10 hereby declared and enacted that the said
corporation shall have the right to increase the
said toll to the amount Of the tax herein provided
for.
SECTION 8. The State Treasurer shall have
and exercise every necessary power to enable
him 10 ascertain the tax payable according to
the provisions Of this act, and he may enforce
the payment of the same and all tue provisions
of chapter 20, Of the Revised Code OF Ibis Slate,
conferring power, &C., upon that officer and his
collectors in relation to the execution Of the
warrant issued to him by the Auditor for the
collection OF the State tax, shall be vested in
aud may be exercised by him and them in the
collection of the tax provided by this act,
SECTION e. The condition OF the official bond
Of the state Treasurer shall extend TO the money
received under the provisions of this act, and 10
the performance Of the duty Of collecting the