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

Be II enacted by the Senate and House OF Re.
presentatives Of the State Of Delaware, in General
Assembly met, as follows:-
SsoTioa /. Every person, corporation or as
soclatlon or company Of persons not corpora
tion, 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 thc
same, shall, on the FIRST day OF October next aud
thereafter monthly on the frst day OF each
month or within Eve days thereafter. pay into
the hands Of the State Treasurer for the use of
the State, tax al and after the rate of ten
cents for every passenger so transported within
this Stale during the month then just ended
Provided, that when the transportation Of a 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
ln estimating the number of passengers referred
to in this section, all persons carried who are
soldiers or sailors of the United States shall he
omitted.
SECTION 2. Within Eve days next after the eud
OF any month, il shall be the duty Of the person
conducting the aforesaid business of transport
ing passengers OF Tin case an association or com
pany OF persons or corporation be so engagei)
OF said association, company or corporation, 10
make statement to the State Treasurer, verified
by the oath or affirmation of their Treasurer or
Keeper oftheir funds. ofthe number Of 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
misdemeanor aud subject~ihe offender on con
Victon by Indictment, TO a fne of one thousand
dollars; and in the case Of a corporation, The
said failure shall work revocation Of its charter
and the came shall from thenceforlh be deemed
and taken to be and shall be absolutely revoked
And further, 10 case OF any Individual person or
company OF association of persons gs aforesaid
80 failing, II shall be unlawful for him or them
thereafter 10 prosecute or conduct or be eou.
cerned in the carrying Of passengers us aforesaid
in this State, and if he or they shall presume to
pursue said business, they shall be guilty OF
msdemeanor, aud on conviction by indictment,
be punished by fine not less than one thousand
dollars, and imprisonment not less than one year.
SECTION 3. The Court Of Chancery shall have
Jurisdiction and power, and upon the application
Of the Slate Treasurer ON behalf of the State,
1t shall be the duty OF the Chancellor 10 restrain,
by injunction process, uny 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 Of any failure by any corporation
to comply with the terms Of this act applicable
TO It, the State Treasurer shnll report the fact
Immediately to the General Assembly, il in ses-
sion, or at their next meeting regular or adjourn
ed, and also TO the Attorney General, whose dnty
ii shall be 10 proceed without deluy against the
said corporation in the proper tribunal TO carry
the aforesaid revocation into effect.
SECTION 4. In case there be 10 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 US that this act would accord
lug to the present rate Of charges by the law
corporation operate upjusty against it, then il
IL hereby declared and enacted that the said
corporation shall have the right to Increase the
said toll to The amount Of the tax herein provided
! for.
sEcrIos @ The State Treasurer shall have
and exercise every necessary power to euable
him TO ascertain the tax payable according to
The provisions OF this act. and be may enforce
the payment Of the same and all tue provisions
of chapter 20, Of The Revised Code Of this STATE,
comforting power, Sc, upon that officer and bis
I 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
and may be exercised by him and them ia The
collection of the tax provided by this act
SECTION o. The condition of the official bond
OF the State Treasurer shall extend to The money
received under the provisions of this act, and 70
the performance OF the duty of collecting the
aforesaid tax. which duty is hereby imposed
upon him.
SECTION Z. The Secretary of State shall cause
u copy of this act duly certified, to be published
Immediately lu all the newspapers of this State
and to be kept published therein for the space
Of three months.
Passed at Dover, August IL, 1864.
[signed1 JoHH sonpEN.
Speaker Of the House Of Representatives.
JONI GREEN,
Speaker of the Senate.