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 captain or master of every steamboat navigating the Hudson river; 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