Delaware State journal and statesman., 1864-11-01
AN ACT
To Raise Revenue for this State.

Be II enacted by the Senate aud House Of Re-
presentatives Of the Stateo Of Delaware in General
Assembly met, as folloWs;-
sRcTIoE l. 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 or carrying passen-
gers by steam power, whether on land or water,
10, through, upon, over or across any portion Of
this State or within the territorial limits OF the
same, shall on the hrst day Of October next and
thereafter monthly ou the fret day OF each
month or within fVe days thereafter, pay into
the hands OF the Slate Treasurer for the use of
the State, tax al and after the rate Of ten
cents for every passenger 80 transported within
this State during the month then just ended.
Provided that when the transportation Of pas
senger shall be by railroad aud the direction and
length OF Ills journey shall be such as TO require
him TO travel upon more than one road the
same oocAsion there shall be but one tax paid to
the State Treasurer aud that shall be paid by the
person, association or company or corporation
upon he road used by which his journey begins.
lu estimating the number of passengers referred
to in this section. all persons carried who are
soldiers or sailors Of the United State, shall he
omitted
SECTION .. Within 6ve days next after the enl
Of any month, il shall be the duty Of the person
conducting the aforesaid business Of transport
Jog passengers or (ln case an association or com
pany OF persons or corporation be go engagel)
Of said association, company or corporation, 10
make q statement TO the State Treasurer, verified
by the oath or affirmation of their Treasurer or
Keeper ofther funds. of the number OF passengers
carried on account Of whom they are subject to
the tax aforesaid, and also pay over 10 him the
tax or duty aforesaid Any failure 10 do this shall
in the case Of individual person or company
or association Of persons not incorporated, 30
transporting or carrying passengers, be deemed
a mis1emeaDor and subject The offender on oou-
SiotiOn by indictment, 10 ine of one THOUSAND
dollars aud in the case Of a corporation, the
said failure shall work a revocation ofits charter
and the same shnl from henceforlh he deemed
and taken 10 be aud shall he absolutely revoked.
And further, in case Of any individual person or
company or association OF persons as Aforesaid,
80 failing, ii 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, and If he or they shall presume to
pursue said business, they shall be guilty Of Il
, misdemeanor, aud on conviction by indictment,
be punished by hne not less than One thousand
dollars, and imprisonment not less than one year.
SEoTIOR q. The Court Of Chancery shall have
jurisdiction and power, aud upon the application
Of the State Treasurer ON behalf Of the State,
II shall be the duty Jf the Chancellor to restrain,
by injunction process, any breach Of this act, 10
statement and payment or either Of them, pro-
vided for by the second section OF this act. And
further, In case OfRny failure by any corporation
| 10 comply with the terms Of this act applicable
to it, the State Treasurer shall report the fact
| Immediately 10 the General Assembly, IL ia ses-
sion, or at their next meeting regular or adjourn
ed, and also 10 the Attorney General, whose duty
II shall be 10 proceed without delay against the
said corporation in the proper tribunal 10 carry
| he a tutn rifa
SgCrios A. ln Oase there he in the charter Of
any corporation liable to tue provisions of this
act, any clause or provision 81 reetrlcting the
amount of toll to he charged for the transporta.
ton Of passengers Us that this act would accord
ing TO the present rate Of charges by the law
corporation operate unjustly against il, then ii
is hereby declared and enacted that the said
corporation shall have the right 10 Increase the
saii toll 70 the amount Of the tax herein provided
for.
SECTION g 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 lie may enforce
the payment Of the same and all the provisions
Of chapter 20, Of the Revised Code OF this State,
conferring power, &c., upon that olicer and HE
collectors in relation 10 the execution ef the
warrant Issued to him hy the Auditor for the
collection OF the State tag, shall be vested ia
] uhu muI NC eAelClHtu W ulln hnu thtU IN lht
collection of the tax provided by this act.
sEoTLoH 6. The condition of the official bond
Of the State Treasurer shall extend to the none
received under the provisions of this act, and Il
the performance OF the duty of collecting til,
aforesaid taE. which duty ia hereby imposed
upon him.
sGcTIos I. The secretary of State shall caua
copy u this act duly certified, lu he published
Immediately 10 all the newspapers Of this State
anh IN ha al. hal
OF three months.
. Passed at Dover, August II, 1864
| [Siguedl JoHN soHDEN,
speaker Of the Houee Of Representatives,
JOHN GRkEA,
4 Speaker Of the Genate.