Delaware State journal and statesman., 1864-10-28
AN ACT
To Raise Revenue for this State

~ huAHc 4ACNchuC Aoh buAS 0thbts
BE Il enacted by the Senate and House of Re-
personalities of the Stateo Delaware, in General
Assembly met, as follows;-
SRoTIoN /. Every person, corporation or as
ISOLATION or company OF persOps not Il corpora
tion, engaged or that may hereafter engage ia
the business Of transporting or carrying passen-
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 tho
same, shall, on the first day of October next anil
thereafter monthly on the frst day of each
month or within Eve days thereafter, pay into
the hRhds Of the State Treasurer for the use of
the State, tax at and after the rate Of ten
CENTS for every passenger 30 transported within
this Stale during the month then Just ended
Provided, that when the transportation of pas.
senger shall be by railroad and the direction and
length OF his journey shall be such as to require
him to travel upon more than one road on the
same occasion, there shall be but one tax paid 10
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.
Ia estimating the number Of passengers referred
to in this section, all persons carried who are
soldiers or sailors of the United Slatfa, shall he
omitted
SRcrIoN .. Within Ave 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 an association or com
pany Of persons or corporation be 80 engagel)
Of said association, company or corporation to
make a statement to the State Treasurer, verified
by the oath or affirmation Of their Treasurer or
Keeper oftheir funds, Oft The number OF passengers
carried on account OF whom they nre subject to
the tax aforesaid, aud also pay over 10 him the
tax or duty aforesaid, Auy failure to do this shall
in the case of an individual person or company
or association Of persons not incorporated, 20
transporting or carrying passengers, be deemed
a misJemeanor aud subject the offender on con
victiOn by Indictment TO fine Of one thousand
dollars aud in the case Of corporation, the
said failure shall work revocation Of ils charter
and The same shall from lhencesorth be deemed
and taken to be and shall he absolutely revoked
And further, in case Ot any individual person OF
company or association Of persons as aforesaid
30 failing, II shall be unlawful for him or them
thereafter 10 prosecute or conduct or be con
ctTned in the carrying Of passengers as aforesaid
in this State, aud ii be or they shall presume 10
pursue said business, they shall be guilty OF
misdemeanor, and on conviction by indiclment,
be punished by fine not less than one thousand
dollars, and Imprisonment not less than one year
SRcrIoN 3 The Court OF Chancery shall have
jnrisdiction and power, and upon the application
OF the State Treasurer on behalf OF the State,
il shall be the duty of the Chancellor TO restrain,
by injunction process, any breach Of this act in
carrying passengere. after failure TO make the
statement and payment or either of them, pro-
vidod for by the second section of this act Aud
further, In case Of any failure by any corporation
TO comply with the terms of this act applicable
to 1t, the State Treasurer shall report the fact
Immediately 10 the General Assembly, ii in ses-
sion, or at their next meeting regular or adjourn
cd, and also to the Attorney General whose duty
il shall be 10 proceed without delay against the
said corporation 10 the proper tribunal, 10 carry
the aforesaid revocation into effect
SECTION A. In case there be in the charter of |
any corporation liable to the provisions OF this
act, any clause or provision so restricting the
amount Of toll 10 be charged fos the transporta
tlon Of passengers as that this act would accord
ing to the present rate Of charges by the law |
corporation operate unjusty against it, then il |
is hereby declared aud enacted that the said |
corporation shall have ihe right 10 increase the
said toll TO the amount Of the tax herein provided
for.
SECTION 6 The State Treasurer shall have
and exercise every necessary power to enable |
him 10 ascertain the tax payable according to
the provisions oil this act, and h0 may enforce |
the payment Of the same and all the provisions
Of chapter 20, Of the Revised Code of this Stste.
comforting power, &c., upon that officer and his
collectors in relation to the execution ef the
warrant issued TO him by the Auditor for the
collection Of the State tax. shall be vested n
aud may be exercised by him and them in the
collection Of the tax provided by this act.
SECTION 9. The condition of the Official bond
Of the Stale Treasurer shall extend to the money
received under the provisions of this act, and 10
the performance OF the duty of collecting the
Aforesaid tax. which duty is hereby imposed
upon him.
SscroS Z. The Secretary of State shall cause
copy Of this net dizzy certified, TO he published
Immediately Ia all tho newspapers of this State.
aud 10 be kept published therein fur the space
Of three months.
Passed at Dover, August II, 1864.
[Signedl Joms SospgN.
Speaker Of the House of Representatives,
JoHE GRgRN,
Speaker Of the Senate.