Delaware State journal and statesman., 1864-08-30
AN ACT
To Raise Revenue for this State


Be Il enacted by the Senate and House of Re-
personalities Of the Stateof Delaware, in General
Assembly met, as follOWs:
SRoTI0n /. Every person, corporation or as
sociatiOn or company OF persons not corpora.
tion. engaged or that may hereafter engage 10
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 the
same, shall, on the first day of October nest and
thereafter monthly on the fret day d eneh
month or within five dnJs therenfter, pay into
the hands OF the State Treasurer lor tlle hsc Of
the State, tax at mud 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
leuglh OF his journey shall BE such as 10 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 TINT shall be paid by the
| person, association or company or corporation
upon tie road used by which his journey begins.
In esliu ating the number Of passengers referred
to in this section, all persons carried who aro
soldiers cr sailors Of the United States, shall be
emitted
SECTION 2. Within FIVE days next after the end
| Of any month, it shall bO the duty of the person
conducting tho aforesaid business Of transport
| lug passengers or lin case an association or com
pany OF persona or corporation be so engaged)
Of said association, company or corporation, to
make o statement to the State Treasurer, verified
by the oath or affirmation Of their TREASURER or
Keeper oftheir 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 failure to do this shall
in the case of an individual person or company
or association Of persons not incorporated, 30
transporting or carrying passengers, bc deemed
misdemeanOr and subject the offender on con-
viction by Indictment TO q fine of one thousand
dollars; and in the case Of a corporation, the
said failure shall work revocation its charter
and the same shall from thenoeforth be doomed
and taken TO be and shall be absolutely revoked |
And further, in case of any individual person or
company or association of persons as aforesaid, |
so falling il shall be unlawful for him or them |
thereafter TO prosecute or conduct or be con-
eerned iu 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
misdemeanor, and on conviction by indictment,
be punished by fine not less than one thousand
dollars, and imprisonment not less than one year.
SECTION 8. 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
statement and payment or either of them, pro-
vided for by the second section of this act. Aud
further, ln case Of any failure by any corporation
to comply with the terms of this act applicable
to it, the State Treasurer shall report tho fact
Immediately to the General Assembly, ii in ses-
sion, or at their next meeting regular or adjourn
ed, and also to the Attorney General whose duty
il shall be to 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
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 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.
SRoTIoN g. The State Treasurer shall have
and exercise every necessary power to enable
him to ascertain the tax payable according to
the provisions of this act, and he may enforce
tie payment of the same and all the provisions
of chapter 90, of the Revised Code of this Slkte,
comforting power, No, upon that officer and bis
collectors in relation to tho execution Of The
warrant Issued to him by the Auditor for tho
collection Of the State tax. shall be vested 10
and may be exercised by him and them in the
collection of the tax provided by this act
SECTION q. The condition OF tho official bond
Of the State Treasurer shall extend to the money
received under the provisions of this act and to
the performance OF the duty of collecting the
aforesaid tax. which duty is hereby imposed
upon him.
SECTION 7. The Secretary of State shall causo
u copy of this act duly certified, to be published
Immediately in all the newspapers of this State,
and to be kept published therein for the space
Of three months.
Passed at Dover, August IL, 1864.
Signed JpHN SoRDEN,
Speaker of the House of Representatives,
JOHN GREEN,
Sneaker of the Sonata