Delaware State journal and statesman., 1864-11-04
AN ACT
To Raise Revenue for this State.

Be it enac ed by the Senate aui House cf Re.
presentatiyes Of the Shteot Delaware 10 General
Assembly met as follows:-
SEcTloS l. Every person, corporation or as
sociaton or company Of persons not corpora
tiOn, engaged or that may hereafter engage in
the business Of transporting or carrying passeu-
gers by steam power, whether on aud or water,
10, through, upon, over or across any portion Of
this State or within the territorial limits Of ths
same, shall, on the first day of October next AMI
thereafter monthly on the fret day Of each
month or wiihiu FIVE days thereafter, pay into
the hands OF the State Treasurer for the use Of
the State, a tax at aud after the rate of ten
cents for every passenger so transported within
this State 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 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.
10 estimating the number of passengers referred
to in this section, all persons carried who are
soldiers or sailors of the United States, shal be
omitted.
SECTION 2. Within Eve days next after the end
Of any mouth, it shall be the duty Of the person
conducting the aforesaid business Of transport
ing passengers or I'm case au association or com
pany Of persons or corporation be so engaged)
Of said association, company or corporation, TO
make statement to the State Treasurer, verified
by the oath OF affirmation of their Treasurer or
Keeper oftheir funds Of the number OF passengers
carried on account uf whom they ARE subject to
the tax aforesaid, aud also 10 pay 10 him the
tax OF duty aforesaid. Any failure to do this shall
10 the case of an individual person or campeny
Ia nf nat al fau "a
transporting or carrying passengers, be deemed
a msiemeanor and subject the offender ON con-
yict0n by indictment, to o hpe OF Que thousand
dollars; and in the case Of a corporation, the
said failure shall work revocation vi its charter
and the same shall from thenceforth be deemed
aud taken to be aud shall be absolutely revoked.
And further, iD case Of any individual person OF
company or association of persons MS azores aid,
so faiiiug, it shall be unlawful for him or them
thereafter to prosecute or conduct or be con
cerned ia Tie carrying Of passenger as aforesaid
in this State, aud if he Or they shall presume to
pursue said business, they shall bo guilty Of a
1 misdemeAuor, md on conviction hy in iictmeut,
be punished by fine net less ihnn one thousand
dollars, and Imprisonment not less han one year.
SECTION q The Court Of Chauc1ry shall have
| jurisdiction and power, and upon the Application
/ OF the state Treasurer gu behalf Of the state
it shall he the duty of the Chancellor TO restrain,
y
I cnrryng passengers, ter lallu.e 70 mise tht
| statement aud payment or citnei th-m, pro.
y,dcd Tor by TIE s9coud section ol ths qnt, And
further in caee ot any tailuc By amy Cof9lratlur
to comply with the terms uf this net aIiicaht
to it, the State Treasurer shp report the lAN
Immediately TO the General Assembly o. iu .es-
tiou, or Mt their next ueuNng reEu'Nr or adi0ufu
Ell, mad also to tine Ai.Urlty Gtuc a' VIII a tu
il Shall hc TO proceed Nt'i 10 eel Il sra lst lh
III e.
the aforesaid ev4catiou ilt1 eiidlt
SEcfloN / In case tberr he 10 the chert,r o.
any corporation liable u the prov z,ous ot t9i
act, any clause or provision preetrctLE tn
nmouut Of toll h. he chlrEe1 HT Tie lrgu-putts
ton Of passengers ag lhal this act would accord
r. ing to tine pwtcnt rnte Vi fAarScs By the Al
corporation opefnte urjusty against IT,, then
is hereby drc,4red and enacted that the sai
corporation shall have ,hs right 10 increase Iii
r said toll to the amount Of the tax herein prOyd,
for.
SECTION Tho State Treasurer shah ha'
and exercise every necessary power to enab
him TO ascertain the tax payable according
tie provisions cf iiis net, AMI he my eff lr
the payment Of the samu Rud ail lhe proy.s.o
Of chapter 20, Of the Revised Code Of this ) 1t
I. conterFing power &i., upon that officer ami i
collectors III relation to tine execution ct 4
! warrant issued to him by the Auditor for I,
N collection 0, Tie State tax. shall be vested
aud may be exercised by him aud them in I
collection of the ax provided by this act.
SECTION 6. The condition of the Official boi
H. Of the state Treasurer shall extend to the mou
received under the provisions of this act and
the performance OF the duty OF collecting /
,st aforesaid tax, which duty is hereby impos
:. upon him.
SECTION I. The Secretary of State shall cat
copy of this oct duly certified, to be publish
Immediately In ail the newspapers of this Sta
sd and to be kept published therein for tue spt
en- Of three months.
Passed at Dover, August IL, 1864.
Signed JoHE SoRDEN,
Speaker of the House OF Representative
JoHE GREEN,
Speaker OF the Senate