The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1872-05-25
LAW IS GENERAL
PASSED BY
Yl8 General Assembly Of Maryland,
dt ths january Session, 1872.
rrBLsHvD nY AurHoRIrr.
CnAPTEa PA


Purposes.
Section l. Be it enacted BY the
General Assembly Of Maryland, That it
shalfnot be lawful for any Coal Mining
Company or Association in this State,
to transport any coal mined in this State
on any railroad, canal, or by any boat
or vessel, from any mine in this State,
10 any place in this State, or elsewhere
for sale, until State tax of two cents
per ton, of two thousand .wo hundred
aud forty pounds, on said coal, be first
paid to the railroad company, canal
company or transportation company un.
dertaking to transport the same, imme-
diately from the said p;ine or payment
of the same be provided for to the
satisfaction ofsaid company undertaking
10 transport the. same as aforesaid.
See. 2. And be it further enacted,
That il shall not be lawful for any
railroad company, canal company, trans.
portation company, or any other com
pany now or hereafter doing business
10 this State, 10 receive any coal mined
In this State on board Of any car, boat
or vessel, or in any way on its work for
transportation Immediately from the
mise, out Of which the same may be
produced to any point in this State or
elsewhere for sale, until the State tax
Of two cents per ton, of two thousand
two hundred and forty pounds of said
coal shall have been paid by the
company association, or Individual
mining the same, to the said company
so undertaking TO transport the same
as aforesaid, and any aud every such
railroad company, canal company, trans
portatica company, orapy other company
SO receiving coal 30 mined as aforesaid
on its works for transportation as afore
said, shall be liable to the State for the
State taxes on said coal so received for
transportation as aforesaid, and it shall
be the duty Of the said company so
transporting the same, to collect the
said tax before receiving such coal on
US work as aforesaid.
" See 3, Aud be il further enacted
That the President, Treasurer, CASHIER
or other financial officer Of every such
railroad company, steamboat company,
canal company, or other company, upon
whose works any coal mined 10 the
State may be received to be Immediately
transported from any mine in this State.
out Of which the same may be produced
to any distance or poiut ia this State or
elsewhere for sale, whether By such
company or by individuals, aud whether
such company shall receive compensa-
ton for transportation aud toll, or shall
receive toll only, shall, within thirty
days after the lst day Of January, April,
July and October, of every year, make
return in writing to the Comptroller of
the Treasury, under oath or affirmation,
stating fully aud particularly the mum.
Der Of tons Of coal so mined 10 this State,
and carried oyes, through or upon the
works Of said company for three months
immediately preceding each of the
above mentioned days, which said return
shall specify in detail the number Of
tons of such coal rcceided from each aud
every company or association or indiv-
iduai, mining and loading the same, and
each OF said companies shall, at the time
of making said returns, pay to the
Treasurer Of the State the said sum of
two cents on each two thousand two
hundred and forty pounds of coal SO
received, carried or transported as afore.
said.
Sec. 4. And be it further enacted,
That any such President, Treasurer,
Cashier, or other financial officer of any
OF the said companies, named in the
preceding sections, who shall fail,
neglect or refuse to make the said return
within the time specified in this Act,
shall be deemed guilty of misdemean
or, and shall, upon conviction thereof,
for the first offence, forfeit and pay to
the State of Maryland, the sum of Ave
hundred dollars, and for the second
offence, shall be imprisoned, in the dis.
erection Of tho Court, not exceeding forty
days.
Sec. 8. And be it further enacted,
That if any such company transporting
coal, as aforesaid, shall tail, neglect or
refuse to pay into the Treasury Of the
State, the amount Of tax SO due as
aforesaid, for the space Of twenty days
after the expiration Of the time specified
IN this Act for the payment of the same,
the said company shall be liable to
penalty OF ten per eentum for such
failure, neglect or refusal; and it shall
be the duty Of the Comptroller to cause
suit to be brought 10 the name Of the
State Of Maryland, against the said
company, in the Circuit Court of the
county where the said company is loca-
ted, or in the Superior Court Of Balti-
nore.C City, if the same be located 10 said
city, and the said suit shall staud for
trial ut the first term aud if the court
or jury, before whom the same shall be
tried, shall find for the State, judgment
shall be rendered against the said CON-
pany for the amount Of taxes so due as
aforesaid, and ten per cent. additional
rs penalty, as aforesaid, with interest
aad all costs, and fee of fifty dollars
shall be allowed the States Attorney
bringing suit, to be taxed as part ofthe
Plaintiffs costs in said suit, aud execu.
zion shall be issued in said judgment
ii the same be not paid into the Treas
sry immediately upon the rendition
thereof.
Sec. 6. And be if further enacted,
That in any such suit, service of the
writs upon the President, Cashier, Treas.
urer, or any agents, officer or employee
of the company sued, shall be deemed
sufficient service 90 said company, and
the certificate Of the Comptroller, under