Delaware State journal and statesman., 1864-10-18
ne g. lse3
AN ACT
To Raise Revenue for this State

BE it enacted by the Senate and lIousc of Re
presentativea Of the stateof Delaware, in General
Assembly mot, as folloWs:-
SEOTlOH /, Every person, corporation or as
sOciaton or company Of persons not coInorh
tiOn, engaged or that may hereafter engage in
the business Of transporting or carrying passeh-
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, oil the first day Of October next anl
thereafter monthly on the first day Of each
month or within five days thereafter, pay into
the handa of the State Treasurer for the use OF
the State, tax at and after the rnte of ten
cents for every passenger 20 transported within
this State during the month then just ended
Provided, that when the transportation Of pas
senger shall he by railroad aud the direction and
length OF his journey shall be such rs 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
In estimating the nulddbr of passengers referred
to in this section, all persons carried who are
soldiers OF sailors Of the United Sat,a, shall he
omitted.
SECTION . Within flye days next after the end
of any month, il shall he the duty Of the person
conducting the aforesaid business of transport
ing passengers or Gin case an association or com
| pany Of persons or corporation he SO engagcdl
Of said association, company or corporation, 10
mako q statement 70 The Stale Treasurer, verified
| by the oath or affirmation Of their Treasurer o.
Keeper oftheir funds Of the number OF passenger
carried on account Of whom they are subject tp
the tax aforesaid, and also In pay over To him the
tax or duty aforesaid. Any failure to do this shall,
| in the ease OF an individual person or company
or association Of persons not Incorporated so
I
| a misdemeanor and subject the offender on con
Viction by indictment, To a fine Of one thousand
| dollars and in tue Gaze of corporation, the
| said failure shall work revocation Of its charter
and the same shall from lhenceforth be deemed
aud 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, il shall be unlawful for him or them
| thereafter to prosecute or conduct or be con
cerned in the carrying Of passengers as aforesaid
in this State aud if he or they shall presume to
pursue said business, they shall he guilty OF u
misdemeanor, and on conviction hy Indictment
be punished by iino not less than one thousand
d0llnTR, and imprisonment not less than One year
SECTION 8. The Court of ChAncery shall have
| Jurisdiction aud power, and upon the application
of the StAto Treasurer on behalf Of the State,
it shall lie the duty of the Chancellor TO restrain,
by Injunction process, nny breach OF this nct, in
carrying passengers, after failure to make the
statement and payment or either Of them, PRO
| vided for by the second section Of this net And
further, in ease Of any failure by any corporation
10 comply with the terms OF this net applicable
to ii, the State Treasurer shall report the fact
Immediately TO the General Assembly, IL in sCs-
sion, or at their Dexi meeting regular or adjourn
ed, and also to the Attorney General whose duty
it shall be 10 proceed without delay against the
said corporation in the proper tribunal, 10 carry
the aforesaid revocation into effect
SEcTION 4 In case there be in the charter Of
hny corporation liable to the provisions OF this
act, any clause or provision 20 restricting the
amount Of toll to be chaFged for the trnnsportA
ton Of passengers az that this net would accord
ing TO the present rate OF charges by tho law
corporation operate uniusty against il, then il
is hereby declared and enacted that the said
corporation shall have the right to increase the
said toll to tho amount Of the tax herein provided
for.
SECTION The State Treasurer shall have
aud exercise every necessary power to enable
him 10 ascertain the tax payable according to
the provisions of this act, and hc may enforce
the payment Of the game and all the provisions
of chapter 20, of the Revised Code Of this SLtc
comforting power, &C., upon that officer aud hi,
collectors in relation 10 the execution eff The
warrant issued to him by the Auditor for the
collection OF the State tax shall be vested il
hhu may w SAeiolaeu ~ HlhA hhu 'hem III I'M
collection of the tax provided by this act.
SECTION q. The condition Of the Official bond
Of the State Treasurer shall extend to the moncJ
received under the provisions of this act, and Il
) the performance Of the duty Of collecting th'
aforesaid tax, which duty is hereby impose,
b upon him.
SECTION T. The Secretary of State thall caus
a copy Of thisIitGaAy certified, 10 be publlshe,
Immediately Lsallnlh newspapers of This State
il and to be k,tsf hiNiiitsled therein for the spac
Of three months
Passed at Dover, August n, 1864.
Signed .IonN SORDRN,
Speaker Of the House Of Representatives,
JunH GREEN,
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