Delaware State journal and statesman., 1869-05-28
An Act Taaing Railroad and Canal Compa-
MES in this State.


sro.iogt BE Il ,naeted by III Senate and nouss OF
Repre-. eutaes OF the stae u Delaware Ia General AS
semby mat: That ali iroad and Canal Companies
ine1 rn,rniud uuler III, laws Il his State and doing
business Within tho STATE. Of which may hereaitsr hs In
corpOrae1 in This State sha en the rs DAY Of January
January IN ch aud every yesr thereafter, In addition to
ha taxes now imposed ppun such eomp3nea by the laws
OF tbl state, pay to tho sAe Treasurer Tor The nss Of
The state taN of three per cannIn d. the net
ngs % ms me received by said Raroad or ClnAl Com
pany from all sources, during the preceding year. Pro-
idtd tat where the ne Of road or canal belonging
any company liable to the adtx, lies partly IN this
State, aud phlly in adjoining state or States, the
part hat tsuch nu earnings or Income o such com
parry only shall be suoJet to the saldtN. as VIII be
III ptopOrt to the whole not earnings or Income
of company, which the length Of SAID rod or "a
nal within The limits this state, bsara t. the whole
length OF such roai or caua
sEcT.oN2 nd benJarMer enacted as Gtoresafd
Thst the Pre.id Treasurer Of every company, ,ut
jtd the tx lnpo % by the hrst seeJn oil this act
ihall upon the nrst y OF January next or within
ihity Jays thereafter, aud on the hrA day OF January
in ea and ever, year huieaer withil thirty days
from mss furnish 10 the Treasurer Of this State
fill statement, In writing, showing the net earnings
income Of turh mpany fiom all Eourres during The
piee ii, year and shall verify such satemen by his
oath affirmation made and srLseribed bpfor ONE
ptrson whr according 10 the laws Of the State whore
sn oath or Affirmation is made, Is authorzsu TO admin
ser the sam and shall forthwith pay over unto The
Treasurer o This state the TAX 7r which the said con-
pan5 is be under the first section Of this act And in
the President or Treasurer OF any Railroad or Canal
Company, liable to this said tax, shall neglect or refuse
thA statement OF nat eatninga Of fAd compa
ny aoressi verified Aforesaid to the Treasurer Of
tlia State FOL period O ten Gays alter Tie SINE should
havo ecn tGrnshed ordng to The provisions Of this
eeIiuB, tha refuse neglect 10 pay over 10 the
STATE rea uIer he aS aforesaid LOT period oi 9Ayt
alter tho same shall betome due an payable II hhai De
The duty of tho state Trea and hs is hereby au-
tLoaed and required to tstinate from the best Norma
ton he Gu, Obtain, and the amount tax due
nom such company uudr -.ciOn Of this Act ar to
issue his warrant, with duplicate Of sleh assessment
ArrtX TO any Collector vi state taxes, authorizing
and directing CosrJr e4ilaet the said tax out
any property. real or personal belonging to tueh
| company In default, within twenty days from the
/ III
variant is directed shall have the powers for col
seIiug the lax mentioned in ths duplicate accompany
ing the sal that by the laws Of hs state are
conferred uptn the Collectors VI County Tor the
collection ii county rates and levie.
sEcuCS 8. AId be Il further eHdcifd as dloresdid
That addition 10 the tax upon net earnings income
provided for ia the first section this act every railroad
in hi State, sla pay TO the stAe IRE suIer, for the
oi the ato, on the FIST day q January next oi
within Thirty Jays thereafter, aud on tue first dy
January in each and every year thereafter, or wiihi'
thifty days iIom such tiues, One Hundred Do
lars tor the use in this State OF each locomotive belong
ing in whole or in part to suth company, and at any
time during the preceding year used by said company
within this state and twenty-five Dollars iOr the uss u
this State OF each passenger ear belonging In whole or IL
rart 10 sEeh company, snd atany time during the pre-
cedng Jer used BY said company wha this siaei an.
Ten Dollars for the use in this state " each freight er
ofevery iptun, and each truck ttongng 10 susl
company, aud Al amy tune during the preeedinS yea
used hy said comp ny within this State The President
superintendent or ii easurer every tailroad CON,
ny liable 10 the tax mposei by this section SHALL an
nuaiiy on Il Q Riat day oil January next and tn
lay January in each and year thereafter
\ or wiIhi1 hriy days from such times furnish 10 N
' stte Tra.nre' sta enitn showing the number OF lC
comoges passenger cars freight Of every des rI
. tiou and trucks belonging to such company, and use
j. or empl yed ct any lime during thl proceeding yea
y within this State verified in the mannsr prescribed b.
i The second eliOn Of this act; and shall forthwith
:, unto tile tate Treasurer the tax for which sue
company Is liable undof this section. In cafe the Pre-
dent nperihiendeni, o. Treasurer any company ia
Bile to the tax imposed by this se'ion, snail neglect
to furnish 10 Tho state treasurer the statemen
e required by hsBIei II, OF shall negeet Or refuse TO ps
the tax hy this section imposed for period Of ten day
y after the said statement should have be n iufnishel
p tho sad tax shall bee due and payable the stat
4 TrsasuTe shall slTu notice fsueh fuie u one Of II
Assessors The State taxes and such Assessor shal
within twenty days after such npies sla haVo been
cevsd, Inform Limself, by all lawful means oil th
Y number Ut locomotives, passenger and freight cars
VI every description aud trucks belonging to such comp
In dsnlt and usel by saii company at any tin
during the preceding Year within this sae, aad sha
be asss said company with the which sid
or pany Is liable this saeti1i aud shall lOrlhwit
transmit such assessment " the treasurer Of the stat
who shall withiu ten days ae or the receipt thereof 70
ward dup Of the said assessment to any Coest
il- o state taxes accompanied by warrant autnorglr
~ and directing Collector collect the in the Fa
ell duplicate ipust, out Of any property real or pc
re sona belonging to such company in default with
TO twenty days from the dAts OF such warrant And al
d, tue same powers Tor collecting said that by Il
al Of This State conferred upon the Collectors
county for tbs collection uf county rates and e
Of les. The word trucks tuck wherever thy occur
he this act shall be taken to mean pair oiirueka
ed sIenoN 4. and be II further enacted as dforesai
hat every Raroad Company and every Canal Conn
le incorporated by or under aus law oi TINS STATE al
re- doing business within This state sha IN audlon
Ct other taxes imposed by law The first day OF Ju
ne NEXT after ths passage ufh act Al on the fret day
July in each aud every year thereafter within thT
dnys from such times pay the State treasurer
~ the use the state aS oil oue-loutth Of one
IN tum upon The acud cssh va OF every share OF 1
capital Of such comptay And 1t shall bs the DIV
nd ofhe PreiIpnt or Treasurer OF eyery such compar
mt the day Of luly next SUGGESTING the passage
or this aud the dfs day OF July 10 each and
re- year thereafter whn thirty Gays from such tim
ich tuni.h 10 thH Sate Treasurer statement Of a nu
nay Der shares Of tho capital stock Ct such company
to estimate and appra ssmsnt u the atua cash Va
ere OF each share Of ia 80 h. and al verify
dg- stat, nent aud aplr iemeAt the manuer pr ee
In iu the second section OF his act, ami shall icrtLwh
led over unto the state urer, for the use Of the So
The amount tax Tor which such company is liab.e
on der he prNi ions q ms section fTeplurd tha wi
pa. the lire r.iroAl or canal belonging to any COMP
hall liable TO aid tax lies partly IN TINS sale snd partly
the adoiniIg State or states saeh company sha on
required 10 pay tie TAX Aforesaid On such number Of
Of shares tt capital STOCK ~ Will be ia that propo
ted to The whoe number Of shares Of such eapital st