The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1872-05-11

plaintiffs cost in such suit.
Sec. 2. Aud be it further enacted, That
this Act shall take effect from and after the
date of its passage
We hereby certify, that the aforegoing is
true and perfect copy Of an Act passed
the General Assembly of Maryland, at
the January Session, 1872.
AUGUSTUS GASSAWAY,
Secretary oCthe Senate.
MILTON Y. KIDD,
Chief Clerk House Of Delegates.
APprODid april |, 1872.
CHATTER 2s4.
AN ACT
To Tax the Gross Receipts Of Railroad
Companies in this State for State purposes.
Section |. BE It enacted by the General
Assembly Of Maryland, that State tax Of
one half Of one per centum be, and the
same is hereby, levied annually upon the
gross receipts Of all railroad Companies
worked by steam, incorporated by or under
authority Of the State, and doing business
therein and the said tax shall be due and
payable at the Treaeury on or before the
LIST day OF March in each and every year
provided, that the gross receipts Of the
Washington Branch Of the Baltimore and
Ohio Railroad, shall not be taxed under
this Act, so long as said road is required to
pay onehith of its receipts from passen
gers on said Branch Road,
Sec. .. And be it further enacted, That
1t shall be the duty of the President, Treas
urer, or other financial officer of every such
railroad company, on the LIST day of Feb.
ruary, IN the year of our Lord 1873, to
report IN writing, under oath, to the Comp
trolier OF the Treasury, the total gross
receipts and earnings Of tho company Of
which he is such President, Treasurer, or
otiieeri from al lsources, from the day Of the
passage OF this Act, until the Slst day OF
| December, 1872, inclusive, and il shall be
the duty OF the said President, Treasurer,
or other financial officer of every such
company, annually thereafter, on the LIST
day OF February, to report as aforesaid. to
the Comptroller, the gross receipts as afore
SAID, otsaid company, Of which he Is such
| President, Treasurer, ofo,licer as Aforesaid,
for the year ending on the preceding 3lst
day of December, and said report shell be
made out in detail as stated on the book of
said company, and it shall be the duty Of
the said company on or before the lat day
of March next succeeding the day on which
the said report ia hereby required to b.
made, to pay to the Treasurer Of this State,
the amount Of the State tax so levied on the
said gross receipts Of the said company as
aforesaid
Sec. 3. And be il further enacted, That
Il any such President, Treasurer, or othe'
financial officer shall fail or neglect to per
form the duties required Of him by this Act,
for the space thirty days after it hall be
his duty so TO do, said President, Treasurer
or financial officer so failing or neglee,ing.
shall forfeit and pay to the State OF Mary
land, the sum Of 5000 TO be recovered by
action OF debt, in the name Of the State,
against such President, Treasurer OF officer,
IN any Court Of this State having jurislic.
ton and il any such President, Treasurer,
or financial officer, shall so fail and neglect
TO make and reader the report so required
| OF him by this Act, for the space OF ninety
days after The lay on which It is made his
| duty by this Act to make and render the
same, said Prcsi lent, Treasurer, or other
financial officer so failing or negecting as
aforesaid, shall bl deemed guilty OF a
misdemeanor, and shall, upon indictment,
and conviction thereof, suffer Imprisonment
not exceeding six months.
Se;. 4. Aud be it further enacted, That
the Comptroller OF the Treasury be, aud he
Is hereby. authorized and empowered to ex
anime upon oath, any officer Of any rail.
road company ia this State, touching the
/ gross receipts Or revenues Of said railroad
company and any such officer refusing to
be sworn or To testify his information, shall
be guilty of misdemeanor. and upon
indictment snd conviction thereof in any
Court ofthis State having jurisdiction, shall,
for every offence, be fned not less than
sl0O, nor more than $500, in the discretion
OF the COirt
Sec. 8. And be it further enacted, That
II any such railroad company from whom
taxes shall be due aud payable on their
gross receipts as aforesaid, shall fail or
Eegleet to pay the same to the Treasurer Of
the State for the space of one month after
the same shall be due and payable as aiore.
SAID, said company shall, for such offence,
forfeit and pay TO the State of Maryland,
an additional amount of ten per centum as
penalty or damages 10 be added to the said
taxes so due aud unpaid, aud it shall be the
duty OF the Comptroller to add the same TO
the said account and forthwith to make cut
SAID account, and certify the same under
the seal of his Office. to the States Attor
ney OF the county where the principal Office
otsuch company isloeated, or to tho States
Attorney of the City of Baltimore. il such
principal office be located in said City and
1t shall be the duty Of the said State 5
Attorney forthwith to bring suit by action
OF debt in the name Of the State Of Mary.
lam against such company in the Circuit
Court Of the county, or the Superior Court
Of Baltimore City, as the case may be, and
the said suit shall stand for trial at the
iirst term after service Of the writ shall have
been made on said company, and service Of
the writ aforesaid, on any officer, agent or
employee Of such railroad company shall be
deemed and taken as sufficient service on
said company.
See. 6. And be il further enacted, That
hupon the return Of the writ issued against
such railroad company, and the said com
pany being duly summoned US aforesaid,
such company shall fA,l to appear by attor.
ney or agent upon the call OF the docket, it
shall be the duty of the Court to canse the
personal appearance of said company to be
entered, aud the case shall stand for trial
or hearing as If said company had appeared
by attorney, aud il said company shall ap.
pear by attorney or agent, and either party
shall desire a trial by jury, il shall be the
duty Of the Court TO cause issues TO be
framed, aud Jury 10 be empaneled for the
trial thereof aud IL the verdict Of the Court
or jury shall be for the State. judgment
shall be entered without stay for the amount
Of the taxes so due as aforesaid, aud ten
per cent additional as damages, with in
tersst and all costs. and a fee Of fifty dollars
shall be allowed the States Attorney. to be
taxed in the plaintiffs cost in said suit,
and execution shall be issued on said judg
ment, If the same be not paid into the
Treasury within twenty days after the rendi.
ton thereof
See 7. And be it further enacted, That
the certificate ofthe Comptroller, under seal,
Of the amount OF tax so due ms aforesaid.
shall be priSsa facis evidence u entitie the
State TO judgment for said amount, and said