TAXATION. GROSS REVENUE-OIL AND GAS PRODUCTION-PUBLIC SERVICE CORPORA TIONS. LICENSE TAX-MINING COMPANIES. SCHEDULE-OIL AND GAS PROPERTIES-PURCHASERS OF OIL AND GAS. GROSS REVENUE-OIL AND GAS PRODUCTION-PUBLIC SERVICE CORPORATIONS. LAWS 1910, P. 65. CHAPTER 44. MARCH 10, 1910. AN ACT providing for the levy and collection of a gross revenue tax from public service corporations in this state and from persons, firms, corporations or associations engaged in the mining or production of coal, asphalt or ores bearing lead, zinc, jack, gold, silver or copper, or of petroleum or other mineral oil or of natural gas; and declaring an emergency. Be it enacted, etc.: DEFINITION OF TERMS USED. Sec. 1. As used in this act, the term "Transportation Company " shall exclude railroad companies operating steam railroads in this state, but shall include any freight car company, car corporations or company, trustee, or person engaged in the business of renting, leasing or hiring private cars for the transportation of persons or property and shall include any person, firm, association, company or corporation engaged in the express business. * * * * The term "Public Service Corporation Companies," as used in this act, shal' include all transportation and transmission companies, all gas * * * companies and all persons, firms, corporations or associations authorized to exercise the right of eminent domain or to use or occupy any right of way, street, alley or public highway, whether along, over or under the same. in a manner not permitted to the general public. The term "person as used in this act, shall include individuals, partner. ships, associations and corporations in the singular as well as in the plural number. BASIS FOR COMPUTATION OF TAX. Sec. 2. Every corporation hereinafter named shall pay the state a gross revenue tax for the fiscal year ending June thirtieth, 1909, and for each fiscal year thereafter, which shall be in addition to the taxes levied and collected upon an ad valorem basis upon the property and assets of such corporation equal to the per centum of its gross receipts hereinafter provided, if such public service corporation operate wholly within the state, and if such public service corporation operates partly within and partly without the state, it shall pay tax equal to such proportion of said per centum of its gross receipts as the portion of its business done within the state bears to the whole of its business; provided that if satisfactory evidence is submitted to the Corporation Commission, at any time prior to the time fixed by this act for the payment of said tax, that any other proportion more fairly represents the proportion which the gross receipts of any such public service corporation for any year within this state bears to its total gross receipts, it shall be the duty of said Corporation Commission to fix, by an order entered of record, such other proportion of its total gross receipts as the proportion upon which said tax shall be computed; and a copy of such order so made and entered of record, as aforesaid shall be certified to the State Auditor. PUBLIC SERVICE CORPORATION-TAX RATES-ASCERTAINMENT OF GROSS RECEIPTS. * * * * * * * Sec. 3. Such gross revenue tax so required to be paid shall be equal to the percentage of the gross receipts of each public service corporation as follows: pipe lines, two per centum; gas, heat and power companies, one-half of one per centum. For the purpose of determining the amount of such tax, the managing officers or agents of each of such public service corporation shall, on or before the first day of October, 1908, and annually thereafter, report to the State Auditor under oath, the gross receipts of such public service corporation, from every source whatsoever, for the fiscal year ending the thirtieth day of June, and shall immediately pay to the State Treasurer the gross revenue tax herein imposed, calculated as hereinbefore provided; provided, however, that the State Auditor shall have power to require such public service corporation to furnish any additional information by him deemed to be necessary for the purpose of computing the amount of said tax, and to examine the books, records, and files of such corporation; and shall have power to examine witnesses and if any witness shall fail or refuse to appear at the summons or request of the State Auditor, said State Auditor shall certify the facts and the name of the witness so failing and refusing to appear, to the district court, of this state, having jurisdiction of the party, and said court shall thereupon issue a summons to the said party to appear and give such evidence as may be required and upon a failure so to do the offending party shall be punished as provided by law in cases of contempt and whenever it shall appear to the State Auditor that any public service corporation has willfully made an untrue or incorrect return of its gross receipts as hereinbefore required, he shall ascertain the correct amount of such goss receipts and shall compute said tax. FAILURE TO REPORT RECEIPTS-DUTIES OF AUDITOR. Sec. 4. Whenever any public service corporation in this state shall fail to file the report of its gross receipts within the time provided for in this act, the State Auditor shall forthwith cause an examination to be made into the books and records of such corporation and shall ascertain the amount of its gross receipts in accordance with the provisions of this act, and shall compute such gross revenue tax, and shall at the same time tax against said delinquent corporation all costs and expenses incurred on making such examination, DELINQUENT TAX-PENALTY. Sec. 5. The tax provided for in section three of this act shall become delinquent after the first day of October of the fiscal year for which it is levied and shall, as a penalty for such delinquency, bear interest from said date at the rate of eighteen per centum per annum. NOTE: Section 6 was amended by the Act of July 5, 1913, (Laws 1913, 630, p. 639), and is as follows: ASCERTAINMENT OF PRODUCTION. Sec. 1. That section 6 of chapter 44 of the Session Laws of 1910 be amended to read as follows: "Section 6. For the purpose of estimating the value of any property rights attached to or inherent in the right to mineral in this state after the same is segregated from the ore in place and in lieu of any other method of taxing the same (but mineral if on hand for more than thirty days at tax-rendering period shall be taxed ad valorem), every person, firm, association or corporation en gaged in the mining or production, within this state, of coal or asphalt, or of ores bearing lead, zinc, jack, gold, silver or copper [or petroleum or other mineral oil or of natural gas] shall, within thirty days after the expiration of each quarter-annual period, expiring respectively on the last day of June, September, December and March of each year, file with the State Auditor a statement under oath, on forms prescribed by him, showing the location of each mine or oil or gas well, operated by such person, firm, association or corporation, during the last preceding quarter-annual period, the kind of mineral, oil or gas; the gross amount thereof produced; the actual cash value thereof and such other information pertaining thereto as the State Auditor may require, and shall, at the same time, pay to the State Treasurer a gross production tax equal to one-half of one per centum of the gross value of coal produced therefrom; one-half of one per centum of the gross value of ores produced therefrom bearing lead, zinc, jack, gold, silver, or copper or asphalt, [three-fourths of one per centum of the gross value of the production of petroleum or other mineral oil, or natural gas;] provided, however, that the State Auditor shall have power to require every such person, firm, association or corporation engaged in mining or the production of minerals, to furnish any additional information by him seemed to be necessary for the purpose of computing the amount of said tax, and to examine the books, records and files of such person, firm. association or corporation; and shall have power to examine witnesses, and if any witness shall fail or refuse to appear at the summons or request of the State Auditor, said State Auditor shall certify the facts and the name of the witness so failing and refusing to appear to the district court of this state having jurisdiction of the party, and said court shall thereupon issue a summons to the said party to appear and give such evidence as may be required, and upon a failure so to do the offending party shall be punished as provided by law in cases of contempt. For the purpose of ascertaining whether or not any return so made is the true and correct return of the gross receipts of such person, firm, association or corporation, engaged in mining or the production of minerals, and whenever it shall appear to the State Auditor that any such person, firm, association or corporation, engaged in mining or the production of minerals, has unlawfully made an untrue or incorrect return of its gross production or value, as hereinbefore required, he shall ascertain the correct amount of either and compute the said tax: Provided, That any such person, firm, association or corporation shall, at the time of making its report to the State Auditor, set out specifically the amount of the royalty required to be paid for the benefit of the Indian citizen, Indian tribe or landlord, and in computing said tax shall pay on the actual cash value of the entire gross production, less the royalty paid by such person, firm or corporation. NOTE: Here follow the remaining sections of the original act of 1910, p. 65. DELINQUENCY OF MINING COMPANY-PENALTY. Sec. 7. The tax provided for in the preceding section shall become delinquent after the date fixed for each quarter annual report to be filed in the office of the State Auditor and from such time shall, as a penalty for such delinquency, bear interest at the rate of eighteen per centum per annum and shall be collected in the manner hereinafter provided. If any person, firm, association, or corporation shall fail to make the report of the gross production of any mine or oil or gas well, upon which tax herein provided for within the time prescribed by law for such report it shall be the duty of the State Auditor to examine the books, records and files of such person, firm, association or corporation to ascertain the amount and value of such production to compute the tax thereon as provided herein, and shall add thereto the cost of such examination, together with any penalties accrued thereon. REBATE OF TAX ON CRUDE PRODUCTS REFINED. Sec. 8. When satisfactory evidence under oath is produced to the State Auditor that any person, firm, association, or corporation engaged in mining or producing within this state asphalt, lead, zinc, jack, gold, silver, copper, or petroleum or other mineral oil have in this state manufactured or refined any portion of such products in this state and thereafter on the finished products have paid ad valorem taxes, the State Auditor is hereby authorized to rebate and pay to such person, firm, association or corporation the just proportion of taxes paid by said person, firm, association or corporation, on his or its crude productions under section six of this act, which shall have been found to have been turned into finished product as aforesaid, and cause such sum, if any, so rebated, to be repaid by warrant drawn on the State Treasurer. NOTE: Section 9 of this Act was amended by the Act of July 5, 1913, COLLECTION OF DELINQUENT TAXES. Sec. 2. That section 9 of chapter 44 of the session laws of 1910 be amended to read as follows: "Section 9. When any tax provided for in this act shall become delinquent, the State Auditor shall issue his warrant, directed to the sheriff of any county wherein the same, or any part thereof, accrued, and the sheriff to whom said warrant shall be directed shall proceed to levy upon the property, assets and effects of the person, firm, association or corporation against whom said tax is assessed, and to sell the same and to make return thereof as upon execution. Such tax and penalty for delinquency shall constitute and remain a lien upon the property, assets and effects of such person, firm, association or corporation until paid, and may be recovered at the suit of the State in any court of competent jurisdiction of the county where any such property, assets and effects are located." NOTE: Here follow the remaining sections of the original act of 1910. FALSE REPORTS-PERJURY. Sec. 10. Any person who shall make any false oath to any report required by the provisions of this act shall be deemed guilty of perjury. DISPOSITION OF TAXES. Sec. 11. All taxes levied and collected under the provisions of this act shall be paid into the State Treasury and applied to the payment of the ordinary expenses of the state government. AN ACT providing for a license tax upon foreign and domestic corporations. Be it enacted, etc.: STATE LICENSE REQUIRED-CERTAIN COMPANIES EXCEPTED. Sec. 1. No corporation heretofore or hereafter incorporated under the laws of this state, or of any other state, shall do or attempt to do business by virtue of its charter or certificate of incorporation in this state without a state license therefor; Provided, however, that the provisions of this act shall not apply to railroad companies, car companies, electric railroad companies, telephone and telegraph companies, heat, light and power companies, waterworks, and water power companies, insurance companies, banking or trust com panies, building and loan associations; or to any company or corporation not organized for profit. LICENSE FROM CORPORATION COMMISSION-ANNUAL FEE-PROVISO. Sec. 2. It shall be the duty of every corporation incorporated under the laws of this state. and of every foreign corporation now doing business, or which shall hereafter engage in business in this state, to procure annually from the Corporation Commission a license authorizing the transaction of such business in this state. Each domestic corporation shall pay a license fee of fifty cents for each one thousand dollars of its authorized capital stock or less, and each foreign corporation shall pay a license fee of one dollar for each one thousand dollars of its capital stock employed in its business done in this state; provided, that the license fees provided for in this act shall not be required on that portion of its capital stock employed by any corporation in any business upon which a production, income or gross receipts tax is required to be paid under the laws of this state; but any corporation claiming exemption from the payment of the license fees on any portion of its authorized capital shall, in addition to all other statements required by the provisions of this act, file a statement under oath of its president, secretary or other managing officer showing in detail the different kinds of business in which it is engaged, and the portion of its capital employed in that part of its business upon which a production income or gross receipts tax is required to be paid under the laws of this state. FEE PAYABLE WHEN AND WHERE. Sec. 3. The license fees required by this act shall be paid to the State Treasurer on or before the first day of August of each year, and shall be applied to the payment of the ordinary expenses of the state government and no license shall be issued by the Corporation Commission until each such corporation shall file with the Corporation Commission a receipt from the State Treasurer, showing the payment of the fee herein provided for: Provided, however, the incorporating fees now required by law shall be in lieu of the license fees required by this act for the year in which such incorporating fees are |