Delaware State journal and statesman., 1864-09-30
ne 8. 1888.
AN ACT
To Raise Revenue for this State.

Be 1t enacted by the Senate aud House of Re
representatives. Of the State of Delaware, in General
Assembly met, ss follOws:-
SECTION /. 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 passen
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 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 and 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 aud
length of his journey shall be such as to require
him to travel upon more than one road OH 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 begius.
In estimating the number of passengers referred
to in this section, all persons carried who are
soldiers or sailors of the United States, shall be
omitted.
Section .. Within five 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 Tin case All association or com
| paDy OF persons or corporation be engageD
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 Dumber Of passengers
| carried Oh account Of whom they are subject to
the tax aforesaid, and also pay over 10 him the
tax or duty aforesaid. Any failure 10 do this shall
| in the case Of an individual person or company
or association Of persons not Incorporated 80
transporting or carrying passengers, be deemed
| q misdemeanor and subject the offender ou cob-
viction by indictment, to fine Of one thousand
dollars and in the case Of corporation, the
said failure shall work a revocation oil it's charter
and the same shall from thenceforih be deemed
and taken to be and shall be absolutely revoked
And further, in case Of any individual person or
company OF association Of persons as aforesaid,
80 failing, ii shall be unlawful for him or them
thereafter TO prosecute OF conduct or he con
cerned 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 Q. 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, in
carrying passengers, after failure to make the
statement and payment either of them, pro
vided for by the second section of this act. Aud
further, In case Of any 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 if in ses-
sion, or at their next meeting regular or adjourn
ed, and also to the Attorney General, whose duty
it shall be to proceed without delay against the
said corporation in the proper tribunal, to carry
| the aforesaid revocation into effect.
SECTION 4. In case there be in the charter of
any corporation liable to the provisions of thi.
act, any clause or provision 50 restricting the
amount Of toll to be charged for the tianspurta.
tlon OF passengers as that this act would accord
ing to the present rate Of charges by the law
corporation operate upJustly against it, then il
| is 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.
. SECTION 8. The Satc Treasurer shall have
/ and exercise every necessary power to enable
him TO ascertain the tax payable according to
the provisions Of this act and ho may enforce
i the payment OF the same and all the provision.
Of chapter 30, Of the Revised Code of this S ate
comforting power, &C., upon that officer und hi,
collectors in relation TO the execution ef tn,
warrant issued to him by the Auditor for the
collection OF the State tax, shall be vested il
. and may be exercised by him and them in th,
collection Of the tax provided by this act.
SECTION g. The condition Of the official bond
Of the State Treasurer shall extend to the none,
received under the provisions of this act, and tC
, the performance of the duty of collecting thu
aforesaid tax, which duty is hereby imposed
upon him.
SKoTIoN 7. The Secretary of State shall caus,
copy of this act duly certified, to be published
Immediately in all the newspapers of this StatO
i and to be kept published therein for the spac,
Of three months
Passed at Dover, August IL. 1864.
[Signedl JonN SonDEN,
Speaker u the House of Representatives,
john GREEN