Delaware State journal and statesman., 1864-09-27
AN ACT
To Raise Revenue for this State.


representatives. Of toe StAtUUf Delaware IN Gtnerfl
4Hiembly met, rs follows
SEerloN l. Every person, corporation or as
sociaiion or company Of persous not a corpora
ton, engaged or that may here liter engage in
the business Of transporting OF cauylng i2-sth-
gers by steam power, whether On mud on water,
in, through upon, OWE or across any PARTON Of
this State, or within tie territorial hmlts Of the
same, shall, on the hrst day Of October next Ghd
thereafter monthly ou the first day OF each
month or within five days thereafter, p"y into
the hands OF the State Treasurer fer The use oi
the State, tax at and attet the rate OF tea
cents for every passenger so transported within
this State during the month thon just cndeil.
Provided, that when the transportation of pas
senger shall be by railroad and the direction nud
length of his journey shall he such as TO 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 corporation
upon the road used by which his journey begins.
In 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 .. Within five days next after the end
of any mouth, it shall he the duty Of the person
conducting the aforesaid business Of transport
i, ing passengers or Gin an association or com
: pany Of persons or corporation be 80 engagcd)
. Of sad association, company corporation, to
II make statement to the State Treasurer, verified
f by the oath or affirmation of their Treasurer or
Keeper of their funds of the number OF passengers
carried on account Of whom they are subject to
the tax aforesaid, and also to pay over to him the
tax or duty aforesaid. Any failure to do this shall,
It in the case of an individual person or company
n or association of persons not incorporated, SO
transporting or carrying passengers, be deemed
O misdemeanOr and subject the offender On con-
Viction by Indictment, TO fine OF one thousand
g dollars and in the case Of a corporation, the
is said failure shall work revocation OF its charter
and the same shall from thencetorth be deemed
III and taken to be and shall be absolutely revoked.
And further in case Of amy individual person or
company association OF persons as aforesaid,
so failing, it shall be unlawful for him or them
thereafter to prosecute or conduct or be con
cerned in the carrying of passengers as aforesaid
in this State, aud il he or they shall presume IL
pursue said business, they shall be guilty OF Il
misdemeanor, md on conviction by indictment,
be punished by fine not less than one thousand
Es dollars, and imprisonment not less than year
Of SECTION 8. The Court of Cbaneery shall have
jurisdiction and power, and upon the appicat' on
Of the State Treasurer on behalf Of the State
=, it shall be the duty Of the Chancellor To restrain
by injunction process, amy breach of this act, il
carrying passengers alter failure 10 make the
statement and payment or either Of them, pro
vded for by the second section Of this tc'. Ant
further, in case of any f1iure by any corpo at,1l
to comply with the terms Of this act applicable
r. to it, the STATE Treasurer shall report t1G EC
Immediately to The General Assembly, il IN ses-
siGn, or at their next meeting regular or adj Ouin
vi ed and also 10 the Attorney General, whose dutl
it shall be 10 proceed without delay against th,
said corporation in the proper tribunal, 10 carry
the aforesaid revocation into elect.
SECTION In there be u the charter o
any corporation liable u The roYis.uhs Of thi
act, any clause or provision restricting lin
amount of toll to be charged for the trausporta
ton Of passengers as that this Gct would accord
ing to the present rate Of ohargcs by the Law
- corporation operate uniusty against it, then i
III !. hereby declared and cuaetrl that the sai,
corporation shall have ihe right 10 increase the
RY sad toll to the amount Of the tax herein PROVIDE
for.
inc SECTION g. The State Treasurer shall hav
'@' and exercise every necessary power TO euab
him to ascertain The tax payable uecpi'ug Il
the provisions Ct This act, and be io1y eut5lc
lost the payment OF the same li.l nil The provision
of chapter 20, of the Revised Cudg Of this 5 Ltr
comforting power, &c., upon that officer aud hi
- collectors in relation to the execution eff III
warrant issued to him by the Auditor for tn
collection OF the State tax, shall be vested il
III and may be exercised by him and them in III
collection of the tax provided by this act.
SECTION 6. The condition of tha official bon
of the State Treasurer shall extend to the none
ts received under tue provisions of this act, and
1s the performance of the duty of collecting til
sets aforesaid tax, which duty is hereby impose
m upon him.
n@ o@ SECTION Z. The Secretary Of State shall caus
mn. a copy of this act duly certified, 10 be rublishe
Immediately in all the newspapers of this State
'sai and to be kept published therein for the spac
l. of three months
T. Passed at Dover, August II, 1864
[Sgned] JoHN SoRDEN,
Speaker Of the House of Representatives,
JonE GREEN,
,T Speaker Of the Senate.