Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1874-05-22
LOaCS-- General.
CHAPTER 40S. j
RAIL ROAD COMPANIES.
AN ACT

To repeal the Act passed at January Session,
eighteen hundred and seventy-two, chapter
two hundred and thirty-four, entitled an act
to tax the gross receipts of Rail Road Com
panies in this State for State purposes, and to
re-enact the same with amendments, and to
add the same to article eighty one, of the Code
of Public General Laws of this State.
Section l. Be it enacted by the General As
sembly Of Maryland, That the act passed at Janu-
airy Session, eighteen hundred and seyenty-two,
chapter two hundred and thirty-four, entitled an
act to tax the gross receipts of Railroad Com
panies in this State for State purposes, be and
the same is hereby repealed; Procided That said
repeal shall net affect or impair any right vested
or acquired and existing at the time of sad re-
peal under said act, nor shall it impair, dis
charge release any contract, Obligation duty,
liability or penalty whatsoever now existing,
but that all suits and actions pending, and all
prosecutions for penalties under said act, incud
ing all civil and criminal proceedings whatso-
ever shall be prosecuted and proceeded with to
final determination, and judgment entered there
in as ii said act had not been repealed
Sec. .. And be it further enacted, That all
acts or parts of acts heretofore passed inconsist
ent with the provisions Of this act, be and the
same hereby repealed
See 3. And be it further enacted, That said
act be- and the same is hereby, amended, and
enacted, and added to article eighty-one of the
Code of Public General Laws Of the State Of
Maryland, and made to read as follows;
Sec $50. A State tax Of one-half of one per
centum is hereby levied annually upon the gross
receipts of all railroad companies worked by
steam, incorporated By or under the authority of
this State, and doing business thereiA; and the
said tax shall be due and payable at the Trea
sury, on or before the first day Of March, i'll each
A.
Of the Washington Branch of the Baltimore and
Ohio Rail Road shall not be so taxed, so long as
saie road is required TO pay one-hth of its re-
ceipts from passengers on said branch road.
Sec. ISL. 1t shall be the duty Of The President,
Treasurer, other financial officer of every such
railroad company, on or before the first day OF
February, in each and every year, to report in
writing, under oath, to the Comptroller of the
Treasury, the total gross receipts and earnings
of the company, of which he is such President
Treasurer or officer, from all for the year
ending on the preceding thirty first day of De-
cembtr, and said report shall be made out in de-
tail, as stated on the books Of said company and
it shall be the duty of the said company, on or
before the first day Of March next, succeeding
the day on which the said report is hereby re-
quired 10 be 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
aforesaid.
Sec 1872. II any such President, Treasurer or
other financial officer shall fail or neglect to per-
form the duties required of him by the preced-
ing sections, for the space of thirty days, after it
shall be his duty so to do, said President, Trea
surer or financial officer so failing or neglecting,
shall forfeit and pay to the State of Maryland the
sum Of five hundred dollars, to be recovered by
action of debt in the name of the State against
such President, Treasurer or officer in any court
Of this State having jurisdiction, and fanny such
President, Treasurer or financial office? shall fail
and neglect to make and re nder the report so re-
quired of him fer the space of ninety days after
the day on which it is made his duty by the pre-
ceding sections TO make and render the same,
said President, Treasurer other financial off
Ger so failing or negecting as aforesaid, shall
be deemed guilty of msdemeanor, and shall,
upon indictment and conviction thereof suffer
Imprisonment not exceeding six months.
Sec 1853. The Comptroller of the Treasury is
hereby authorized and empowered TO examine
upon oath any officer of any railroad company
in this State touching the gross receipts or rev.
enues of said railroad company, and any such
officer refusing - be sworn or to testify his in
formation, shall be guilty of a mlsdemeanor, and
upon Indictment and conviction thereof in any
court OF this State having jurisdiction shall, for
every offence, be fined not less than one hundred
dollars, nor more than five hundred dollars, in
the discretion Of the court
Sec. ID If any such railroad company from
whom taxes shall be due and payable on their
gross receipts as aforesaid, shall fail neglect
to pay the same to the Treasurer Of the State for
the space of one month after the same shall be
due and payable aforesaid, 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, to be added
TO the said taxes due and unpaid; and it shall
be the duty Of the Comptroller to add the same
to the said account, and forthwith to make out
and ~ IpJp he Gpai
Of his Office and to cause suit to be brought for
said taxes in the circuit court for the county
where tie principal office of such company is To-
Gated, or in the superior court of the city OF
Baltimore if such principal office be located in
said city; and the said suit shall stand for trial
at the first term after service of the writ shall
have been made on said company, and service of
the writ aforesaid on any officer, agent or en-
ployee CT such railroad company shall be deem
ed and taken as sufficient service on said COM
pany
Sec. 1876. If upon the return of the writ issued
against such railroad company, and the said
company being duly summoned as aforesaid,
such company shall fail 20 appear by attorney
or agent upon the call of the docket, il shall be
the duty of the court to cause the personal ap
pearance of said company to be entered and the
case shall stand for trial or hearing, and judg-
ment shall be rendered as if said company had
appeared by attorney; and if said company shall
appear by attorney or agent, and either party
shall desire trial by jury, it shall be the duty
Of the court TO cause issues to be framed and a
Jury to be empanneed for the trial thereof; and
if the verdict of the jury shall be for the State,
Judgment shall be entered without stay for the
amount Of the taxes so due as aforesaid, and ten
per cent. additional as damages, with interest
and costs, and a fee of fifty dollars shall be al
lowed the attorney, to be taxed in the plaintiff
costs in said suit, and execution shall be issued
on said judgment if the same be not paid into
the Treasury within twenty days after the rendi-
ton thereof.
Sec. 1856 The certificate of the Comptroller,
under seal, of the amount of tax so due as
aforesaid, shall be prinaa facie evidence to ent-
tie the State to judgment for said amount, and
said penalty or damages; and any engine, car or
other property found in the possession of said
company or of any officer, agent employee
thereof in the service of the said company, shall
be deemed and considered as the property Of
said company, and shall be liable to execution
and sale for the payment of the said judgment
and costs.
Sec. 1871 Whenever the road of any railroad
company organized under the laws Of this State,
shall extend beyond the limits of this State into
any other State or States, aid the return Of the
President, Treasurer or other financial officer of