or persons, joint stock company, or corporation, wherever organized or incorporated, engaged in the business of operating cars for the transportation of such oil in this state on or over any railway line or lines in whole or in part within the state of Oregon, such line or lines not being owned or leased by such person, company, or corporation, shall be deemed an oil company, within the meaning of this act. (Laws 1907, p. 10, sec. 4.)

Sec. 3548. Statements Required.

It shall be the duty of the president, secretary, and treasurer of such

oil company, or of such of said officers as reside within this state, or if neither of such officers reside in this state, then of the general manager or agent, or other officer of such company or corporation having general control, management, or supervision of its business in this state, to transmit to the state treasurer, on or before the first day of March of each year, a statement, under oath, of the gross receipts of such company, corporation, or business, from business transacted within this state during the preceding year, ending December 31st, giving in such statement also the following facts:

1. The name of the firm, company, business, or corporation.

2. The nature of the business transacted by such firm, business, company or corporation.

3. The location of its principal office, and under what laws it is organized or incorporated, and whom, if any one, it represents, and if in the twenty-five per cent class above mentioned, then whose wares it handles.

4. The name, post-office address, and place of residence of the proprietor, or the chief officer or managing agent of the business or company in the state of Oregon.

5. The name, post-office address, and place of residence of proprietor-if simply a firm, and if a company or corporation, then of the president, secretary, auditor, and treasurer.

6. A detailed statement of the real estate (if any) owned by the firm or company in the state of Oregon, where situated, and the value thereof as assessed for taxation. (Laws 1907, p. 10, Sec. 5.)

Sec. 3549. Proceedings to Enforce Statement and Payment.

If such * * * oil company, shall fail to make such statement, or to pay such license, for the period of thirty days from and after such statement is required by this act to be made, or after such license is due and payable, as herein provided, the amount thereof, with the addition of ten per centum thereon for such failure, shall be collected of such company, for the use of this state. and the same is hereby declared to be and is made a debt due and owing from such company to the state of Oregon, and the attorney-general of the state, or the district attorney of the proper judicial district, shall commence and prosecute to final determination in any court of competent jurisdiction an action at law to collect the same, and, to that end and for the purpose of making this act more effective, the said attorney-general, or district attorney, as the case may be, or both, shall have the same power and authority to call before him or them, officers or agents or representatives of such delinquent company, and other witnesses, for examination bearing upon the receipts of such company, in the same manner that the district attorneys now have with reference to criminal matters; and it is hereby made the duty of the state treasurer within ten days from and after the expiration of the said thirty days' time limit hereinbefore mentioned, to give notice of such delinquency to the attorneygeneral of the state. (Laws 1907, p. 11, Sec. 6.)

Sec. 3550. Penalty for Failure.

If any officer of any company or corporation, or other person, mentioned in the preceding sections of this act shall fail, refuse, or neglect to make and file

such annual statement of the gross receipts in this state, of the firm, company, or corporation, of which he is such proprietor or officer or agent, for thirty days after the first day of March in each year, on conviction thereof he shall be punished by a fine of not less than $500, no more than $1,000, or by imprisonment in the county jail not less than thirty days nor more than six months, or by both such fine and imprisonment in the discretion of the court; and the district attorney of the proper judicial district shall commence and prosecute to final determination in any court of competent jurisdiction an action at law to enforce this penalty. (Laws 1907, p. 11, Sec. 7.)

LAWS 1913, P. 111.

CHAPTER 73.

FEBRUARY 21, 1913.

AN ACT to amend Section 6713 of Lord's Oregon Laws, as amended by Chapter 24, General Laws of Oregon for year 1911.

Be it enacted, etc.:

Sec. 1. That Section 6713 of Lord's Oregon Laws be and the same is hereby amended to read as follows:

Sec. 6713. Every corporation formed or organized under and pursuant to the laws of the State of Oregon, whether now existing or hereafter created, for the purpose of engaging in the business of mining for any of the precious metals, coal, or prospecting or operating for oil, or operating an oil well, and whose business it shall be to engage in said business only, shall, during the month of June each year, and on or before the first day of July of each year furnish to the Secretary of State, upon blanks to be supplied by him for that purpose, a correct statement sworn to by one of its officers before some officer authorized to administer oaths, setting forth in detail the name of the corporation, the location of its principal office, the name of the president, secretary, and treasurer thereof, with the postoffice address of each, the date of the annual election of officers and directors of such corporation, the amount of the authorized capital stock, the number of shares and the par value of each share, the amount of capital stock subscribed, the amount of capital stock issued, and the amount of capital stock paid up, the amount of its properties in this State and where the same are located; also stating in general terms the amount of work done thereon and improvements made thereon since the time of filing the last annual report, together with a statement of the amount and value of the annual output or products of the mines, coal, or wells of such corporation, between the first day January and the thirty-first day of December of the year preceding, and that said corporation is not engaged in or transacting any other business except that of locating, prospecting, developing or operating mines for precious metals, coal, or wells for oil, and any such mining or oil corporation whose annual output or products shall not exceed in value the sum of $1,000, shall, if such above provided statement is filed in the office of the Secretary of State during the month of June, and on or before the first day of July of each year, thereupon be exempt from the payment of the annual license fee as now provided by law; but in lieu thereof shall pay an annual license fee of $10; provided, that no such corporation shall be required to make such statement if it shall file the statement and pay the annual license fee required by "An Act to provide for the Hcensing of domestic corporations, and foreign corporations, joint-stock companies and associations," etc., approved February 16, 1903, or hereafter required by law.

REGULATIONS-RAILROAD COMMISSION.

LORD'S OREGON LAWS, VOL. III, P. 2405.

TITLE XLVI.

CHAPTER I.

OF THE RAILROAD COMMISSION, ITS POWERS AND DUTIES.

Sec. 6875. Commission Created (Number of Members, Term of Office, Appointment and Confirmation-Election-Vacancies.)

A railroad commission is hereby created, to be composed of three commissioners.

Sec. 6884. Rules-All Hearings to be Open.

The Commission shall have power to adopt and publish rules or orders to govern its proceedings and to amend the same, and to regulate the mode and manner of all investigations and hearings of railroads and other parties before it, and all hearings shall be open to the public. Any person may appear before the commission, and be heard, or may appear by attorney. (Laws 1907, p. 70, Sec. 9.)

NOTE: This Act contains very complete provisions for the regulation of railroads and these, according to this section, apply to oil companies and tank line companies.

TAXATION.

OIL AND GAS-VALUATION,

LAWS 1919, P. 626.

CHAPTER 356.

MARCH 4, 1919.

AN ACT authorizing the assessor of each county within the state of Oregon to assess minerals, gas, coal, oil and other similar interests in real estate owned separately and apart from the ownership of the surface of such real estate and the method of determining the valuation of said mineral reservation.

Be it enacted, etc.:

Sec. 1. That whenever any mineral, gas, coal, oil or other similar interests in real estate are owned separately and apart from and independently of the rights and interests owned in the surface of such real estate, such minerals, gas, coal, oil or other similar interests may be assessed and taxed separately from such surface rights and interests in said real estate and may be sold for taxes in the same manner and with the same effect as other interests in real estate are sold for taxes.

Sec. 2. That any person, firm or corporation that (who) owns any mineral. gas, coal, oil or other similar interests independently of the ownership of the surface rights of the real property shall, before the first day of March each year file with the county assessor his sworn statement of the value of said reservation of mineral, gas, coal, oil or other mineral products. The assessor shall assess the said reservation at a valuation of not less than ten per cent of the total value of the entire surface rights and interest in said real estate.

Protection of wells, tanks, and pipes-Malicious injury

Extending provisions-Amendment_

Actions against joint owners for labor..

Counties authorized to drill___

Prevention of fires------

Pipe lines‒‒‒

Incorporation-Pipe-line companies_.

Taxation.

Pipe lines-Corporations

NATURAL GAS,

PROTECTION OF NATURAL GAS,

282

288

288

248

284

285

285

247

287

200

290

LAWS 1895, P. 319.

JUNE 24, 1895.

AN ACT to protect the property of natural gas companies and other furnishers of gas, and the interest of consumers of gas.

Sec. 1. Be it enacted, etc.:

That whoever, except the authorized agent or employe for the purpose of the owner, manufacturer or operator thereof, maliciously opens, cores or in ang manner or to any extent adjusts or interferes with any vaue, requator, ga "VUM, gate, disc, curbeock, stopcock, meter or other requating, operating of theway*.bg device or appliance in or attached to the weus, tanks, eravd vit, pipelines, ma 109, service pipes, house-pipes, display-pipes or other diatribeving pipea of any goa company, manufacturer or farmisher of gas, with intent to cavam na manga any gas or to injure or destroy ang of much property, of ma jelona y aC, KOLOR o alters any mixer, furnished or approved og ary zaa mononny wady or furnisher of gas, to or for a ennen mer of ita, nam fiele zar ne ma, c'emig removes from its connection any mizer o farnished or apprenad of or save se any mixer without express permission Arær svaised, ve mer av sør for fjal na light the gas of any gas company, manufactures on then aivan ja Xixia que severs or opens any main of sine tre o pranded fog ha vez sumi autem sa zame or collects with such ma.a or pipe by other me.

guilty of a misdemeanor and upon conviction thereof be sentenced to pay a fine not exceeding three hundred dollars, or undergro an imprisonment not exceeding three months, or both, or either, at the discretion of the court. The word "gas" in this act shall include and mean natural and artificial gas used for heating and illuminating purposes.

NATURAL GAS COMPANIES.

INCORPORATION AND REGULATION.

LAWS 1885, P. 29.

MAY 29, 1885.

AN ACT to provide for the incorporation and regulation of natural gas companies.

WHEREAS, By the discovery of natural gas and its production in such quantities as to render it a prime necessity for use as a fuel and otherwise in the development of trade in this Commonwealth, it has become essential that the creation of corporations for the production, storage, conveyance and distribution of said gas shall be authorized and provided for by legislation, Now, therefore,

Sec. 1. Be it enacted, etc.:

That corporations may be formed in the manner mentioned herein by the voluntary association of five or more persons, or as otherwise provided herein, for the purpose of producing, dealing in, transporting, storing and supplying natural gas to such persons, corporations or associations, within convenient connecting distance of its line of pipe, as may desire to use the same, upon such terms and under such reasonable regulations as the gas company shall establish, and when so formed, each of them, by virtue of its existence as such, shall have the following powers:

First. To have succession by its corporate name for the period limited by its charter, and when no period is limited thereby, perpetually, subject to the power of the General Assembly, under the Constitution of the Commonwealth.

Second. To maintain and defend judicial proceedings.

Third. To make and use a common seal, and alter the same at pleasure, and have a capital stock, not exceeding five million dollars, divided into shares such as each company may determine.

Fourth. To produce, mine, own, deal in, transport, store and supply natural gas, for either light, heat, or both, or other purposes, and have all the rights and privileges necessary or convenient therefor.

Fifth. To hold, purchase, maintain, lease, mortgage, sell, and transfer such real and personal property, including pipes, tubing. tanks, office and such other machinery, devices or arrangements, as the purposes of the corporation requires, and the right also to enter upon, take and occupy such lands, easements and other property as may be required for the purpose of laying its pipes for transporting and distributing gas.

Sixth. To appoint and remove such subordinate officers and agents as the business of the corporation requires and to allow them suitable compensation. Seventh. To make by-laws, not inconsistent with the law, for the election and regulation of its directors and officers, the management of its property, the regulation of its affairs and the subscription, collection and transfer of its stock. Eighth. To enter into any obligation necessary to the transaction of its ordinary affairs.

SEC. 2. The charter of such intended corporation must be subscribed by five or more persons, three of whom, at least, shall be citizens of this Commonwealth, who shall certify in writing to the governor:

First. The name of the corporation.