Delaware State journal and statesman., 1864-09-02
AN ACT
AN ACI
To Raise Revenue for this State.

Be 1t enacted by the Senate and House Of Re-
presentatves Of the Stateof Delaware, in General
Assembly met, as follows -
SRorIoA /. Every person, corporation or as
ISOLATION or company OF persons not a corpora.
tion, engaged or that mny hereafter engage 10
the business Of transporting or carrying passen-
gers by steam power, whether on land or water,
in, through, upon, over OF across any portion Of
this State, within tho 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, pay into
the hands Of the State Treasurer for the use OF
the State, tax at 0nd after the rate Of ten
cents for every passenger 30 transported within
this State during the mouth then just ended.
Provided, thOt when the transportation Of pas.
senger shall be by railroad and the direction aud
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 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.
lu estimating the number Of passengers referred
to in this section, all persons carried who are
soldiers or sailors Of tho United States, shall be
omitted.
SECTION .. Within Eve days next after tho end
Of any month, il shall bo tho duty Of the person
conducting the aforesaid business of transport
ing passengers or Tin case Au association or com
pany OF persons or corporation be 30 engagedl
Of said association, company or corporation, to
make q statement TO the State Treasurer, verified
by the oath or affirmation Of their Treasurer or
Keeper Of their funds of the number OF passengers
carried on account Uf whom they are subject to
the tax aforesaid, and also to 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 oirrying passengers, be deemed
! q misdemeanor and subject tho offender on con-
viction by indictment, 10 a fine Of one thousand
dollars; and In the case Of q corporation, the
said failure shall work revocation ofits charter
and the same shall from thenceforth be deemed
and taken to be and shall be absolutely revoked.
And further, in case OF any individual person or
company or association of persons as aforesaid,
30 failing, II shall be unlawful for him or them
thereafter to prosecute or conduct or he con.
cerued 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 a
misdemeanor, and on conviction by Indictment,
be punished by fine not less than one thousand
dollars, and Imprisonment not less than one year.
SECTION g. The Court of ChRncery shall have
Jurisdiction 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 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 fany failure by any corporation
to comply with the terms Of this act applicable
to it, the State Treasurer shall report the fact
Immediately to the General Assembly, il in ses--
sion, or at their next meeting regular adjourn
ed, and also to the Attorney General, whose duty
1t shall be to 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 to be charged for the transporta-
lion Of passengers nB that this act would accord
ing to the present rate Of charges by the law
corporation operate unjustly against it, then il
is hereby declared and euacted that the said
corporation shall have the right to 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 to ascertain the tax payable according to
the provisions Of this act, and no may enforce
the payment of the same and all the provisions
OF chapter 49, of the Revised Code of this State,
comforting power, &c., upon that officer and his
collectors in relation to the execution Of the
warrant issued to him by the Auditor for the
collection of the State tax, shall be vested in
and may be exercised by him aud them in the
collection Of the tax provided by this aot.
SECTION 6. The condition of the official bond
Of tho State Treasurer shall extend to the money
received under the provisions OF this act, and to
the performance of the duty Of collecting the
aforesaid tax, which duty is hereby imposed
upon him.
SEoTIoE 7. The Secretary of State shall cause
a copy of this act duly certified, to be published
Immediately in all the newspapers OF this State,
and to be kept published therein for the space
Of three months.
Passed at Dover, August IL, 1864.
[Sgnedl ,JonN SonpHN,
JOHN GRHBH,
Speaker Of the Senate.