Delaware State journal and statesman., 1864-11-15
AN ACT
To Raise Revenue for this State.

Be ii enacted by the Senate and House of Re
presentatives Of the Stateof Delaware, in Genera
Assembly met, as follows:-
SEcrIOH l. Every person, corporation or as
socation or company Of persons not corpora
iion, engaged or that may hereafter engage in
the business Of transporting or carrying passun-
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 the
same, shall, on the first day of October next and
thereafter monthly on the first day OF each
month or within five days thereafter. pay into
the hands Of The State Treasurer for the use OF
the State, tax NJ and after the rate Of ten
centa for every passenger 30 transported within
this State during the month then just ended
Provided, that when the transportation Of a pas.
scnger shall be by railroad and the direction and
length OF his journey shnll be such as to require
| him 10 travel upon more than one road OF the
same occasion, there shall be but one tax paid to
tho State Treasurer and that shall be paid by the
person, association or company or corporation
upon tho road used by which his journey begins.
In estimating the number of passengers relcrrei
TO in this section, all persons carried who are
soldiers or sailors OF the United States, shall he
omitted.
SECTION 2. Within FIVE 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 M association or Com
pany Of persons or corporation be 80 engagei)
OF said association company or corporation, to
make 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 Of whom they are subject to
the tax aforesaid, and also to pay over TO him the
tax or duty aforesaid Any foiure to do this shall,
ia the case Of au individual person or company
or association Of persons not incorporated, so
transporting or carrying passengers he deemed
mlsdemennor and subject the offender On con-
viction by indictment, to iiue Of one thousand |
dOllars and in tho case of corporation, the
said failure shall work revocation olts charter
and the same shall from thenoeforth be deemed |
and taken to bo and shall be absolutely revoked. |
And further, iu case Of any individual person or |
company or association of persons as aforesaid, |
so failing, II shall be unlawful for him or them
thereafter to prosecute or conduct or be con.
eerned in the carrying Of passengers as aforesaid
in this State, and ii he or they shall presume to
pursue said business, they shall be guilty Of
misdemeanor, and on conviction by indictment,
be punished by 6ne not less than one thousand
dollars, aud impriaouAent not less than one year.
SECTION 3. The Court of Chancery shall have
Jurisdiction and power, and upon the application
Of the State Treasurer on behalf &C the State,
il shall be the duty of the Chancellor to restrain,
carrying passengers, after failure TO make the
statement and payment or either Of them, pro-
vided for by the second section of this act. And
further, In cAse Of any falure by any corporation
to comply with the terms Of this act applicable
to IT. the State Treasurer shall report the fact
to the General Assembly, il in Gus
sion or at their next meeting regular or adjourn
cd, and also to the Attorney General, whose duty
it shall DO TO proceed without delay against the
cal in fla tvsl
the aforesaid revocation into effect.
SECTION 4. ln 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-
ton Of passengers ns that this act would accord
ing to the present rate Of charges by the law
corporation operate unjustly against it, then it
is hereby declared and enacted that the said
corporation shall have tho right to increase the
said toll to the amount of tho tax herein provided
for.
SEcTIoN 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 he may enforce
the payment Of the same and all the provisions
OF chapter 90, of the Revised Code of this S,kto,
confering power, &C., upon that officer aud his
collectors in relation to the execution eff the
warrant issued to him by the Auditor for the
collection OF The State tax, shall be vested in
aud may be exercised by him and them in the
collection of the tax provided by this act.
SECTION 6. The condition Of the official bond
Of the State Treasurer shall extend 10 the money
received under the provisions of this act and to
the performance Of tho duty of collecting the
aforesaid tax, which duty is hereby imposed
lpon him.
SGclIos r. The Secretary of State shall cause
| copy Of this act duty certified, TO he published
in all the newspapers of this State,
md to be kept publishud therein for the space
II three months.
Passed at Dover, August IL, 1864.
[Signedl JouS SoRpEN
Speaker Of the House of Representatives.,
JouS GREEN,
Speaker of the Senate. ,