Delaware State journal and statesman., 1864-09-20
n. g. Iss1
AN ACT
To Raise Revenue for this State.

Be II enacted BY the Senate and House Of Re
presentatises Of the State Of Delaware, in Genera
Assembly met, as follo9s:-
sGcrIos l.. Every person, corporation o. As
sociation or company Of persons not q corpora
ton, engaged or that may hereafter engage IL
the business Of transporting or carrying pGssel
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 first day of October next anl
thereafter monthly on the first day of esch
month or within five days thereafter, pay into
the hands Of The State Treasurer for the use ut
the State, tax at and after the rate Of ten
csnts for every passenger 80 transported within
this State during the month then just endei
Provided, that when the transportation Of pas-
senger shall be W railroad aud the direction aud
length oil his journey shalt he such as 10 require
him 10 travel upon maIe than dte road on the
same occasion, there shall be but one tax paid L.
the State Treasurer and thai shai be paid hy the
peIaon, association or company or corporation
upon the road used by which his journey begins
ln estimating the number Vi passengers referred
to in this section, all persons carried who are
soldiers or sailors Of the United States, shall be
omitted.
SGcrloS =. Within iyc days next after the end
Of any month, it shall bc the duty OF the person
conducting the aforesaid business Of transport
ing passengers or Gin eaae an association or com
pany OF persous or corporation be 80 engagcl)
of said association, company or corporation, to
make statement to the Stale Treasurer, verified
by the oath or affirmation of their Treasurer or
Keeper of their funds, of the numhero u passengers
carried on account Of whom they are subject to
the tax aforesaid, and also o pay over 10 him the
tax or duty aforesaid. Any failure to do this shall,
in the case of an individual person or company
or association OF persons not incorporated, so
transporting or carrying passengers, be deemed
a miademeRnOr and subject the offender on con-
yictiOn by Indictment, 10 tine Of one thousand
| dollars and in the case OF . corporation, the
said failure shall work u revocation oi its charter
and the same shall from theneetorih be deemed
md taken to be and ehall he absolutely revoked.
/ And further in case Of any individual person or
| company or association Of plreous aA aforesaid,
50 failing, il shall be unlawful for Ailn or them
thereafter TO prosecute or conduct OF bp con
ctrned in the curryng Of passengers az aforesaid
in this State, and if lie or they shall presume 10
pursue said business, they shall be guilty Of a
inisdemeRnor, and on CONVICTION by Indictment,
be punished by fine not less than one thousand
dollars, and imprisonment not less than one year.
SECTION B. The Court Of Chancery 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
by injunction process any breach Of this act, iu
carrying passengers, after failure to make the
statement and payment or either Of them, pro-
vldad for by the second section Of this act. And
further, In Of any failure by any corporation
to comply with the terms of this act applicable
to it, the State Treasurer ehall report tho fac
Immediately to the General Assembly, if in scs-
sion, or at their next meeting regular or adjourn
ed, and also to the Attorney General, whose duty
II ehall be 10 proceed without delay against IN,
said corporation in the proper tribunal, TO CARR
the nfnrpaaid revrcaton ipto pffact
SECTION 4. In case there be in the charter o
any corporation liable to the provisions of thi
act, any clause or provision 70 restricting th,
amount of toll to be charged for the transporta
tion OF passengers as that this oct would accord
ing to the present rate Of charges by the Law
corporation operate uDjuslly against it, then i
is hereby declared and enacted that the sal,
corporation shall have the right to increase tue
sold toll to the amount Of the tax herein provide,
for.
9 BRCTIoH g. The State Treasurer shall Lay
: and exercise every necessary power TO enabl
bin to ascertain the tax payable according Il
the provisions Of this act, and ho may enflre
i the payment of the same and NIL the provision
Of chapter 70, Of the Revised Code Of this S,kte
comforting power, &c., upon that officer and hi
collectors in relation u the execution Of III
warrant issued TO him by the Auditor for tn
collection OF the State tax, shall be vested il
I and may be exercised by him and them in tL
collection of the tax provided by this act.
SECTION g. The condition Of tho official bon,
Of the state Treasurer shall extend To tho mono
!, received under the provisions Of this act anil /
X the performance Of the duty Of collecting til
Is aforepaid tax, which 'luiy is hereby impose
upon him.
!. SECTION Z. The Secretary Vi State shall caua
l. u copy Of this net duly certified, to be publshe
, Immediately in all thu newspapers of this Stint,
u and to be kept published therein for tile spac
0f three months.
Passed ut Dover August II, 1861.
[Signed JonN SuGDEN,
Speaker Of the House OF Representatives.,
IoiiN GREEH,
Hua.tsap p.ff