The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1874-05-30
General.
.culPrER 4os.l
RAIL Road COMPANIES.
AN ACT

eighteen hundred ana beVenty-tWo, chapter
two hundred and thiriy-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 eghty-one, Of the Code
ofPublie General Laws Of this State.
Section /. Be 1t enacted by the General As
sembly Of Maryland, That the act passed at Janu-
airy Session, eighteen hundred and Heventy.two,
rhapter two hundred and thiriy-fouT, entitled an
ACT 10 tax the gross receipts Of Railroad Com
panies in this State for State purposes, be and
The same Is hereby repealed Provided That said
repeal shall not affect or impair any right vested
or ACQUIRED and existing at the time Of said re.
peal under said act, nor shall IL impair, dis-
charge or release any contract, obligation, dnty,
liability or penalty whatsoever now existing,
but that all suits and actions pending, aud 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 The e .
In as II said act had not been repealed.
Sec. .. And be II further enacted, That all
acts or parts Of acts heretofore passed inconsisi-
ent with the provisions Of this act, be and the
same are hereby repealed.
See 3. And be II further enacted, That said
act be, and the same Is hereby, amended, and re-
enacted, and added to article eiRhty-one Of the
Code Of Public General Laws Of the State Of
Maryland, and made 10 read as follows;
See. 1850. A State tax Of oue-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, aud doing business thereia 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
VI the Washington Branch Of the Baltimore and
Ohio Rail Road shall not he SO taxed, so long as
said road is required 10 pay one-Efth of It's re
eeipts 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 thr,y-hrst day of De.
cemhtr, and said report shall be made out in de-
tail, as stated Gu the books Of said company; and
IL 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-
qnred 70 he 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, l52. | fany such President, Treasurer or
other financial officer shall fail neglect to per-
form the duties required Of him by the Ireced-
ing sections, for the space Of thirty DAYS. after il
shall be his duty SO to 10, said President, Trea-
surer or financial officer so failing or negecting,
shall forfit and pay to the State OF Maryland the
sum Of five hundred dollars, 10 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 il any such
President Treasurer or financial Officer shall fail
aud neglect to make and re nder the report so re-
quired OF him for the space Of ninety DAYS after
the day on which 1t Is made his duty by the pre-
eeding sections 10 make and render the same,
said President, Treasurer or other financial Off
Ger 40 failing or neglecting as aforesaid, shall
be deemed guilty of misdemeanor, 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 10 be sworn or to testify his in
formation, shall be guilty Of mlsdemeanor, and
upon indictment and conviction thereof 10 any
court OF this State having Jurisdiction shall, for
every offence, be fined not less than Q ne hundred
d'llars, nor more than Eve 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 10 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 TO the
State OF Maryland an additional amount Of ten
per centum, as penalty or damages, to be added
10 the said taxes so due and unpaid and IL shall
be the duty Of the Comptroller 10 add the same
10 the said account, and forthwith 10 make out
said account and certifJ 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-
saied, or in the superior court of the city OF
Baltimore, II such principal Office be located 10
said city; and the said suit shall stand for trial
ut 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. l55. II 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
tue uuty OF Inc court 10 cause tue personal APP
pearance Of said company 10 be entered, and the
case shall stand for trial or hearing, and jujg-
ment shall be rendered as II said company had
appeared by attorney; and II said company shall
appear by attorney or agent, aud either party
shall desire trial by jury, II shall be the duty
OF the court 10 cause issues to be framed and a
jury to 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 a fee Of fifty dollars shall be al
lowed the attorney, to be taxed in the plaintiffs
costs in said suit, and execution shall be issued
on said judgment IL 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 prima faeis evidence to enti-
lie the State TO judgment for said amount, and
said penalty or damages; and any engine, car or
other property found Ia 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 Of
said company, and shall be liable TO execution
and sale for the payment Of the said judgment
and costs.
Sec. 1877. Whenever the road Of any railroad