27 ceedings be procured. The court may also provide for the use 28 of a copy of such return instead of the original; provided, how29 ever, that nothing herein shall prohibit the making public of 30 any such return by and with the consent of the president or other 31 chief officer of the company making the return. Sec. 16. In determining what is or is not a proper item of 2 income of any company, or a proper deduction from gross in3 come, for the purposes of this chapter, the state tax commissioner 4 shall follow and adopt any rule, or construction, which may here5 after be promulgated by the commissioner of internal revenue of 6 the United States, or given to said act of congress passed on the 7 third day of October, one thousand nine hundred and thirteen, 8 by the courts of the United States, and no item which may be 9 excluded by any such rule, or construction of said act, shall be 10 included in the income of any such company, or taxed as a part 11 of its income under the provisions of this chapter, and any item 12 of deduction from gross income made proper by such rule, or 13 construction of said act of congress, shall be allowed as a proper 14 item of deduction under this act. Sec. 17. That chapter thirty-two of the code be amended by 2 adding thereto sections five to sixteen, both inclusive, of this act, 3 to be numbered in said chapter from one hundred and forty-seven 4 to one hundred and fifty-eight, both inclusive. Sec. 18. All acts and parts of acts inconsistent with the 2 provisions of this act are hereby repealed. CHAPTER 4 (Senate Bill No. 2.) AN ACT to amend and re-enact section fifteen of chapter eight of the acts of one thousand nine hundred and fifteen, regular session, creating a public service commission, prescribing its powers and duties and penalties for violation of the provisions of said chapter. [Passed May 24, 1915. SEC. 15. In effect ninety days from passage. Approved by the Acts amended, 1915, regular session, section 15, chapter 8. Public service corporations to pay SEC. much as necessary, appropriated for paying expenses of commission, etc.; salaries of members of commission to be paid out of state fund. Be it enacted by the Legislature of West Virginia: That section fifteen, chapter eight of the acts of one thousand nine hundred and fifteen, regular session, be amended and re-enacted as follows: Section 15. There shall be paid by all public service corpora2 tions subject to the provisions of this act a special license fee in 3 addition to those now required by law. Such fees shall be fixed 4 by the auditor, upon each of such public service corporations, ac5 cording to the value of its property, as ascertained by the last 6 preceding assessment, and shall be apportioned among such pub7 lic service corporations upon the basis of such valuation, so as to 8 produce a revenue of sixty thousand dollars per annum, or so 9 much thereof as may be necessary, which shall be paid on or be10 fore the twentieth day of January in each year. Such sum of 11 sixty thousand dollars, or so much thereof as may be necessary, 12 is hereby appropriated and set aside for the purpose of paying the 13 expenses of the commission, and the salaries, compensations, costs 14 and expenses of its employees. The salaries of the members of 15 the commission shall be payable out of the state fund, in the same 16 manner as the salaries of other state officers are paid, and charged 17 to the appropriations which have been and shall hereafter be made 18 from time to time by the legislature for the administration of 19 this act. CHAPTER 5 (Senate Bill No. 3.) AN ACT to amend and re-enact section 45-a-I of chapter sixty-two (serial section 3509), of the code of West Virginia, of one thousand nine hundred and thirteen, relating to game and fish. [Passed May 24, 1915. In effect ninety days from passage. Governor May 24, 1915.] Approved by the free from pollution: state board of health given authority of inspection; penalty for violations. but consent of forest. game and fish warden to be obtained in writing before prosecutions are instituted. Inconsistent acts repealed. Be it enacted by the Legislature of West Virginia: Section 1. That section 45-a-I (serial section 3509) of the code 2 of West Virginia of one thousand nine hundred and thirteen, be 3 amended and re-enacted to read as follows: Sec. 45-a-I. It shall be unlawful for any person, firm or cor2 poration to throw, discharge or cause to enter into any stream, 3 water-course or water in this state, saw-dust or other matter 4 deleterious to the propagation of fish. It shall be lawful, however, 5 to drain or cause to be drained from any mine in the state by the 6 owner or operator thereof the water that naturally collects in such 7 mine and the water from any coal washery, and to discharge the 8 same into any stream, water-course or water in the state; provided, 9 however, that any mine from which the water is so discharged 10 or drained shall be kept in a sanitary condition and the water 11 draining or flowing from such mine, and from such washery, shall, 12 while in the mine and on the premises of the mine owner or 13 operator, be kept free from pollution by human or animal excre14 ment or substance deleterious to health. And the state board of 15 health, its agents, employees and servants shall at all seasonable 16 times have authority to enter upon the premises and into any such 17 mine in order to see that the same is kept in a sanitary condition 18 and that the waters draining therefrom are free from the objec19 tionable substance named herein; with the right to the state 20 board of health to prevent any mine owner or mine operator 21 who fails to comply with the provisions of this act from draining or 22 discharging the water or waters from his or its mine into any 23 stream, water or water-course in the state; provided, further, that 24 any mine owner or operator having one suitable, convenient and 25 sufficient outlet for the water from his or its mine into one stream 26 shall not cause the same to be drained into any other stream. 27 Any person, firm or corporation violating any of the provisions 28 of this section shall be guilty of a misdemeanor and fined not less 29 than twenty-five dollars nor more than one hundred dollars for 30 each and every such offense; provided, that no prosecution to en31 force this section shall be instituted or conducted without the con32 sent and approval of the forest, game and fish warden; such con-33 sent to be evidenced in writing and filed and entered of record 34 in the court or before the justice and in his docket, in which or 35 before whom the prosecution is begun or pending. 36 All acts or parts of acts inconsistent or in conflict with this act. 37 are hereby repealed. CHAPTER 6 (Senate Bill No. 4.) AN ACT to amend and re-enact sections thirty-two, thirty-three, thirty-four and thirty-five of chapter fifty-eight of the code of West Virginia, as last amended by chapter fifty-one of the acts of the regular session of the legislature of one thousand nine hundred and fifteen. Passed May 24, 1915. In effect from passage. SEC. 32. 33. May 29, 1915.] Approved by the Governor Code amended, chapter 58, sections 32, 33, 34 and 35. Expense incurred in taking person Each county to pay into state treasury $50 per annum for ev- Be it enacted by the Legislature of West Virginia: That sections thirty-two, thirty-three, thirty-four and thirty-five of chapter fifty-eight of the code of West Virginia, as amended by chapter fifty-one of the acts of the regular session of the legislature. of one thousand nine hundred and fifteen, be amended and re-enacted so as to read as follows: Section 32. When an attendant is sent out from a state hospital 2 to bring in a person committed thereto, the expense incurred in 3 taking the person to the hospital, including the transportation and 4 other necessary traveling expenses of such person and of the at5 tendant, shall be paid out of the treasury of the State. A written 6 and fully itemized statement of such expenses, sworn to by the attendant making the same and attested by the superintendent 8 of the hospital, shall be sent by mail to the auditor, who shall issue 9 his warrant upon the treasury therefor. Sec. 33. Every county shall pay into the state treasury at 2 the rate of fifty dollars per annum for every epileptic, idiot, imbe3 cile, or such other incurable defective heretofore or hereafter ad4 mitted as a patient or inmate to the Huntington state hospital from 5 such county, but the counties shall not be required to pay at said 5-a rate of fifty dollars per annum or any other sum to the state for 5-b the maintenance of any insane person proper, anything in this act 5-c or any other provision of the laws of this state to the contrary 5-d notwithstanding. At every levy term of each county court 6 it shall estimate for and levy a sufficient amount to meet all 7 such expenses. The superintendent of said hospital, on or be8 fore the tenth day of January of each year, shall certify to 9 the auditor a list of all the patients in the said hospital during 10 the whole or any part of the preceding year for which the coun- . 11 ties are to pay, showing on such list under the name of the 12 county, the number from each county and the length of time he 13 was in said hospital during the year, and showing the amount due 14 from each county for each patient, and the total amount due from 15 each county for the year. As soon as such list is received by the 16 auditor he shall charge to each county the amount appearing to 17 be due therefrom from the certificates of the said superintendent. 18 Within ten days after the receipt of such certificate the auditor 19 shall make out a copy thereof for each county and certify the same 20 to the county court thereof, which list shall show the name of each 21 patient in said hospital from the county during the year, the length 22 of time he was in such hospital during the year, the amount 23 charged for each patient, and the total amount charged on account 24 of all such patients from the county; and said total amount shall 25 constitute a debt against the county due the state. Whenever there 26 is in the state treasury a sum of money due any county from any 27 source the same shall be at once applied on the debt aforesaid 28 against the county, and the fact of such application of such fund 29 shall be reported by the auditor to the county court of the county, 30 which report shall be a receipt for the amount therein named. 31 All moneys paid into the state treasury by counties as herein pro32 vided shall be credited by the auditor to the current expense or 33 maintenance fund of said hospital, and shall be subject to be 34 drawn out of the state treasury on the requisition of the state 35 board of control for the current expenses of the said hospital, and 36 all such moneys are hereby appropriated for that purpose. Sec. 34. All moneys which any county shall pay or become 2 liable for under the provisions of this chapter on account of any 3 inmate from the county in any state hospital, the county court 4 of the county may recover, within five years after payment of |