Delaware State journal and statesman., 1864-11-08
AN ACT
To Raiso Revenue for this State.


BE it enacted by the Senate and House Of Re.
personalities of the State of Delaware, in General
Assembly met, as follows:-
SgCTION /. Every person, corporation or as
sociation or company Of persons not a corpora
ton, engaged or that may hereafter engage in
the business of transporting OF carrying passen-
gers by steam power, whether on land or water,
in, through, upon, over or across any portion oi
this State, or within the territorial limits of the
same, shall, on the first day Of October next and
thereafter monthly on the fret day of each
month or Within five days thereafter. pny into
the hands Of the State Treasurer for the use OF
the State, tax at and after the rate of ten
cents for every passenger so transported within
this State during the month then just ended.
Provided, that when the transportation of pas
aenger shall be by railroad and the direction and
length of his journey shall be such as to require
him 10 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
In estimating the number of passengers referred
TO in this section, oil persons carried who nre
soldiers or sAilors of the United States, shall he
omitted.
SgcTIoN .. Within five days next after the end
of any month, it shall bo the duty Of the person
conducting the aforesaid business of transport
ing passengers or Tin case an association or com
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 OF affirmation of their Treasurer or
Keeper of their funds, the number OF passengers
carried on account Of whom they are subject to
the tax aforesaid, and also TO pay over TO him the
iax or duty Aforesaid Any failure 10 do this shall
in the case Of On individual person or company
n nggnciatinu Of taH q4,
transporting or carrying passengers, he deemed
misdemeanor and subject the offender on con
victi0n by indictment, 10 fine OF one thousand
dOllars aud in the case Of a corporation, the
said failure shall work revocation pitts charter
and the same shall from theaoefcrih be deemed
and taken to be and phall be absolutely revoked
And further, in case Of my individual person or
company or association Of persons as aforesaid
no failing, il shall he unlawful for him or them
thereafter to prosecute or conduct or be con
cerned in the carrying of passengers aa aforesaid
in this State, and If he or they shall presume to
pnrSue said business they shall bc guilty OF a
misdemeanor, and on conviction by indictment,
be punished by fine not less than one thousand
dollars, and imprisonnent not leas than one year
SECTION 3. The Court Of ChaneCry shall have
jurisdiction and power, and upon the application
of the State Treasurer on behalf of the State,
it shall be the duty of the Chancellor to restrain
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 ofany failure by any corporation
10 comply with the terms of this net applicable
to it, the State Treasurer shall report tho fact
Immediately to the General Assembly, if in ees-
aion, or at their next meeting regular or adjourn
ed, aad also 10 the Attorney General, whose duty
| il shall be 10 proceed without delay against tho
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
uct, any clause or provision su restricting She
amount of toll to lie charged for tho transporta
tion Of passengers aa that this ACT would accord
ing to the present rate Of charges by tho law
corporation operate unjustly against it, then il
is hereby declared aud enacted that the said
corporation shall have tho right 10 Increase the
said toll to the amount of the tax herein provided
for
SECTION 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 the provisions
Of chapter 20, of the Revised Code of this SiGte,
comforting power, &C., upon that officer and his
collectors in relation 20 the execution Of the
warrant issued to him by the Auditor for the
\ collection of The Stutc tax, shall bc vested iu
aud may be exercised by him aud them in the
collection of the tax provided by this act.
SECTION q. The condition of the official bond
of the State Treasurer shall extend to the none,
received under the provisions of this act, and /,
the performance Of the duty of collecting the
t aforesaid tax. which duty is hereby imposed
upon him.
SRcrloN T. The Secretary of State shall caus
copy of this act dry certified, to be publishe,
Immediately 10 nil the newspapers of this State
d aud TO be kept published therein for tue space
a Of three months
Passed at Dover, August H. 1864.
Signedl JouN SonDES,
Speaker of the House of Representatives,
JuHN GREEN,
Speaker Of the Senate