The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1874-05-30
General.
TCHAPrER 40S. j
nan ROAD COMPANIES.
AN ACT


two hundred and thirty-four, entitled an nc,
to tax the gross receipts of Rail Road Com
NAMES in this State for State purposes, and 10
re.epaet the same with amendments, and to
add the same to article eghty-one, Of the Code
ofPnblic General Laws OF this State.
Section /. Be It enacted by the General As
..mhIy of Maryland, That the act passed al Janu-
srv Session, eighteen hundred and seyenty-two,
ahsn,er two hundred and thrty-four, entitled an
act 10 tax the gross receipts Of Railroad Conn
NAMES in this State for State purposes, be and
The same is hereby repealed; Prorided, That said
r.peaI shall not affect or impair any right vested
or acquired and existing at the time OF said re-
neal under said act, nor shall 1t impair, dis
charge or 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 inrlud-
ing all civil and criminal proceedings whatso-
ever, shall be prosecuted aud proceeded with to
final determination. and judgment entered there.
In as II said act had not been repealed.
Sec. .. And be II further enacted, That all
acts or parts Of acts heretofore passed inconsist-
ent with the provisions Of this act, be and the
same are hereby repealed.
See 3. And be Il further enacted, That said
act be, and the same is hereby, amended and
Code Of Public General Laws Of the State Of
Maryland, and made to read as follows
See. $50. A State tax OF oue-half Of one per
centum Is hereby levied annually upon the gross
receipts of oil railroad companies worked by
steam, incorporated by or under the authority Of
this State, aud doing business thereil; and the
said tax shall be due and payable at the Trea-
snry on or before the FIRST day Of March, in each
aud every year; Propided, That the gross receipts
" the Washington Branch Of the Baltimore and
Ohio Rail Road shall not be SO taxed, so long as
said road Is required 10 pay one-ifth of its re.
ceipts from passengers on said branch road.
Sec. Isl. II shall be the duty Of the President,
Treasurer or 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 sources for the year
ending on tho preceding thiriy-hrst day Of De-
cembtr, and said report shall be made out in de-
tail, Us stated oil the books Of said company; and
II 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-
qnired 10 be made TO pay 10 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 i52. | { 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 1t
shall he his duty so to DO, said President, Trea-
surer or financial officer failing neglecting,
shall foriiit and pay to the State of Maryland the
sum Of Eve hundred dollars, 10 lie 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 If any such
President, Treasurer or financial office: shall fail
aud neglect to make and re nder the report so re-
quirtd Of him for the space Of ninety days after
the day on which 1t is made his duty by the pre-
ceding sections TO make and render the same,
said President, Treasurer or other financial Off
Ger so failing or neglecting as aforesaid, shall
be deemed guilty Of a misdemeanor, and shall,
upon indictment and conviction thereof, suffer
Imprisonment not exceeding six months.
Sec. 1853. The Comptroller Of the Treasury is
hereby authorized aud 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 10 be sworn to testify his in
formation, shall be guilty Of a mIsdemeanor, and
upon indictment and conviction thereof ia any
court OF this State having jurisdiction shall, for
every offence be fined not less than ne hundred
d'llars, nor more than FIVE hundred dollars, in
the discretion OF the court.
Sec. l54. II any such railroad company from
whom taxes shall be due and payable on their
gross receipts as Aforesaid, shall fail or 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 as aforesaid, said company
shall, for such offence, forfeit and pay 10 the
State OF Maryland m additional amount Of ten
per centum, as penalty or damages, TO he added
10 the said taxes so due and unpaid and II shall
10 l... F,lu a a.
TO the said account, and forthwith 10 make out
said account and certify the same under the seal
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, II 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 oflicrr, agent or EN-
ployee CT such railroad company shall be Deem
ed and taken as sufficient service on said COM
pany.
Sec. 1856. If upon the return u the wit 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, II shall be
the duly Of the court TO cause the personal APP
pearance of said company TO be entered, and the
case shall stand for trial or hearing, and judg-
ment shall be rendered as IL said company had
appeared by attorney; aud If said company shall
appear by attorney or agent, and either party
shall desire trial by jury, il shall be the duty
of the court 10 cause issues TO be framed and a
jury 10 be empannelled for the trial thereof; and
II 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 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 rs
aforesaid, shall be prima Jacit evidence TO enii-
tie the State 10 judgment for said amount, and
said penalty or damages; and any engine car OF
other property found in the possession Of said
company, or Of any officer, agent or employee
thereof in the service Of the said company, shall
be deemed and considered as the property o.
said company, and shall be liable TO execution
and sale for the payment Of the said judgment
and costs.
Sec IbT Wban.vor The road of any railroaf