_And be it further enacted_, That from and after the first day of May next, the aforesaid tax upon steamboat passengers, shall be demanded, taken and received, by each captain or master of every steamboat navigating the Hudson river;[75] and that during each month thereafter, in which such boat shall be employed for the conveyance of passengers, it shall be the duty of such captain or master, to cause to be delivered to the comptroller of this state, a return or account, sworn to, before some officer authorized to administer oaths, stating the name of the boat, the number of trips made by such boat during such month, and the whole number of passengers conveyed on board such boat, at each of the said trips, over one hundred miles, and the number conveyed less than one hundred miles, and over thirty miles, and pay into the treasury of this state the amount of such tax collected during the time mentioned in the said return, deducting three per cent thereof, as a compensation for making such return, and collecting and paying over the said tax: _And further_, That in case of any neglect or refusal in making such return, or collecting and paying over the tax as directed in and by this section, the captain or master so neglecting, shall forfeit and pay the sum of five hundred dollars, besides the amount of the tax so directed to be collected and paid over, to be recovered in an action of debt in the name of the people of this state, and for the use of the aforesaid fund. FOOTNOTES: [1] It is said that the strange name of the city on the Ohio River, Wheeling, is derived from a word _Wheelen_, also meaning "a head on a pole" in another dialect. [2] _Historic Highways of America_, vol. viii, p. 184. [3] _Historic Highways of America_, vol. xii, p. 97. [4] Mr. Watson's _Journal_ is included in his _History of the ... Western Canals in the State of New York_ (Albany, 1820). [5] _Id._, pp. 20-21. [6] _Laws of the State of New-York_ (New York, 1792), vol. ii, ch. xl. [7] _Laws of the State of New-York_ (New York, 1793), pp. 13-17. [8] _History of the ... Western Canals in the State of New York_, p. 85. It must be remembered that Watson was writing from memory in 1820; in general his authority may be considered excellent. We have indicated inconsistencies by interrogation points. [9] _The Report of a Committee appointed to explore the western waters ... for the purpose of prosecuting the Inland Lock Navigation_ (Albany, 1792). [10] Our source of information on these early Mohawk improvements is _Report of the Directors of the Western and Northern Inland Lock Navigation Companies in the State of New York to the Legislature_, 1796. [11] _Id._, p. 9, _note_. [12] _Id._, p. 16. [13] MS. _Letters on Canals_ by Philip Schuyler and Simeon De Witt, 1793-94, Lenox Library. [14] _Historic Highways of America_, vol. xiii, ch. 2. [15] _History of the ... Western Canals in the State of New York_, pp. 92-93. [16] _Id._, pp. 93-94.