ANNUAL SWORN STATEMENT BY DOMESTIC CORPORATIONS.

Sec. 4. Every domestic corporation subject to the provisions of this act shall, during the month of July of each year, file in the office of the Corporation Commission a statement under oath of its president, secretary or managing officer, showing the list of its stockholders, officers and directors with the residence and post office address of and the amount of stock held by each as the same existed on the thirtieth day of June next preceding.

STATEMENT BY FOREIGN CORPORATION.

Sec. 5. Every foreign corporation, subject to the provisions of this act shall, on or before the thirty-first day of July, of each year, file with the Corporation Commission, a statement, under oath of its president, secretary or managing officer or managing agent of such corporation in this state, in such form as the Corporation Commission may prescribe, showing the total amount of its authorized capital stock, the number of shares into which it is divided, the name and location of the office or offices of the company and the name of its designated agent for service of process, residing at the capital of this state; a list of its stockholders, officers and directors, giving the residence and post office address of and the amount of stock held by each as the same existed on the thirtieth day of June next preceding, the value of property owned and used by the company in the State of Oklahoma and where situate, and the value of property owned and used outside of the State of Oklahoma; the proportion of the capital stock of the company which is represented by property owned and used and by business transacted in this state.

SUCH STATEMENT NOT CONCLUSIVE.

Sec. 6. The return made by foreign corporations doing business in this state shall not be conclusive as to the proportion of their authorized capital represented by business done in this state, but whenever it shall be made to appear to the Corporation Commission that some other proportion than that shown by the statement returned by such foreign corporation more correctly represents the true proportion of the capital stock represented in this state, they shall, after giving ten days' notice to the designated agent of such foreign corporation in this state, for service of process, proceed to determine such true proportion, and such foreign corporation shall thereupon, subject to the penalties provided in this act, pay a license fee upon the proportion of its capital stock represented by business done in the state as so ascertained and determined by the Corporation Commission.

PERIOD OF LICENSE.

Sec. 7. The license tax hereby provided for shall authorize the corporation complying with the provisions of this act to transact its business during the year, or for any fractional part of such year in which such license tax or fee is paid.

The term "year" as used in this act shall mean from and including July first to and including June thirtieth next thereafter.

FAILURE TO PAY FEES-PENALTIES.

Sec. 8. Every domestic corporation subject to the provisions of this act, who shall fail to file the annual statement and to pay the annual fees required by the provisions of this act for sixty days after the time provided

therefor, shall forfeit its charter; and every foreign corporation failing to file its statement and pay the annual fees within the time required by the provisions of this act shall forfeit its license and right to do business in this state, but the state shall have and retain a lien upon the assets of every kind and character in this state of every such delinquent corporation, and may enforce such lien in any court of competent jurisdiction in any county of the state where the property of such delinquent corporation may be found.

SAME TRUSTEES FOR DELINQUENT COMPANIES ACTIONS.

Sec. 9. In all cases of forfeiture under the provisions of this act, the directors or managers in office of any domestic corporation whose charter may be so forfeited, or of any foreign corporation whose right to do business in this state may be so forfeited, are deemed to be trustees of the corporation and all the stockholders and members of the corporation whose power or right to do business is forfeited, and as such trustees shall have full power to settle the affairs of the corporation and to maintain or defend any such corporation, or to take such legal proceedings as may be necessary to finally settle the affairs of said corporations, and such directors or managers as such trustees may be sued in any of the courts of this state by any person having a claim against any such corporation: Provided, however, that no action pending against any such corporations shall abate, by reason of its forfeiture as provided in this act, but may be prosecuted to final judgment and the same may be enforced by execution with the same force and effect and in like manner as though no forfeiture had occurred. And, provided further, that where any judgment has been rendered against any corporation prior to forfeiture of its charter under the provisions of this act, execution may be issued thereon and the property in the hands of its trustees may be levied upon, seized and sold to satisfy the same with like force and effect as though such forfeiture had not occurred.

FURTHER PENALTY FOR DELINQUENCY.

Sec. 10. Any corporation who shall have failed to file the sworn statement and pay the annual license fees required by the provisions of this act on or before the first day of August of each year shall, in addition to the other penalties herein prescribed, be liable to a penalty of one hundred dollars for each day it shall so fail or refuse to file said statement and pay said fees, which shall be a lien upon all of the property and assets of such corporation located in this state, and may be recovered at the suit of the state in any court of competent jurisdiction of the county where any property or assets of such delinquent is located.

FALSE STATEMENT-PERJURY.

Sec. 11. Any person who shall make any false oath to any statement or return required to be made under the provisions of this act shall be guilty of perjury.

FILING SAME-SUBORNATION OF PERJURY.

Sec. 12. Any person who shall file with or present to the Corporation Commission any statement under oath required to be made by the provisions of this act, knowing the same to be false shall be guilty of subornation of perjury, Approved March 15, 1910.

SCHEDULE-OIL AND GAS PROPERTIES-PURCHASERS OF OIL AND

AN ACT to provide for raising and collecting revenue for the fiscal year ending June 30, 1910, and for each fiscal year thereafter, and to codify and revise the laws of the state relating to revenue, and declaring an emergency.

Sec. 13. Every person, firm, company, or association, their lessees, trustees or receivers, owning, operating or controlling any oil or gas well or any property of any kind used by or for the purpose of producing, pumping, distributing or storing crude oil or natural gas as herein defined, except public service corporations, shall on the first day of March of each year, or within thirty days thereafter, make out and deliver to the township assessor of the municipal township in which said well is situated, a statement in writing verified by the oath of the officer, agent or employee of any such person, firm, company, corporation or association, their lessees, trustees, or receivers having knowledge of the facts set forth in separate entries, the following, to wit:

First. The name or number of each well, and a description of the land upon which same is situated, including number of land.

Second. The name or names of the owner or owners thereof.

Third. A statement of all piping, casing, tubing, and give the number of feet of each, and shall include the piping of owner of the lease together with a separate account of any such property belonging to any other person, firm, company, corporation, or association, trustees, or receivers located on such lands. Said statement shall include all pipe buried and on the grounds and pipe along the section lines of said lease.

Fourth. A statement of the number and sizes of all boilers and boiler houses, the number of gas and steam engines, and pumps, including water, oil and gas pumps, giving their sizes and conditions.

Fifth. The number of feet of sucker rods and all other rods used on lease. The number of derricks, the material in and about the tool-house, the number of teams and wagons. The number and size of all wooden and steel tanks, and the number thereof and the name of owner thereof, and the amount of oil in all wooden, steel or earthen tanks.

Sixth. The amount of lumber used in incasing tanks and for other purposes, and any and all buildings used in connection with the production of any such oil or gas. Said statement shall include any other improvements and machinery, such as drilling rigs, sand lines, cables, and all appurtenances used in connection with oil or gas wells, said statement shall include the value of each article named, at what it would bring at a fair voluntary sale.

Sec. 14. It shall be the duty of the township assessor of any township in which tanks or tank forms (farms) for storage of crude petroleum is located to assess as other property is assessed, to the proper owners at the fair cash value, as hereinbefore defined, any and all such tanks and the contents thereof, together with all boilers, tools, pipes, pumps, fixtures and appurtenances of

every kind used by or for the purpose of producing, pumping, distributing or storing any crude petroleum or natural gas; and for the purpose of enabling him to make a correct assessment thereof, he shall go upon and have access to every plant, pump station, receiving station, tank form (farm) or office where information regarding any such properties may be obtained.

Sec. 15. Every person, company, corporation or association failing to substantially comply with the provisions of this act shall be thereby liable to a double assessment as a penalty for such failure.

Sec. 16. Any person making affidavit as required by this act who shall wilfully give a false or fraudulent list or schedule or statement shall be deemed guilty of perjury and upon conviction thereof, shall be punished therefor by confinement in the penitentiary for a period not exceeding five years.

ARTICLE IV.

Sec. 6. Each pipe line company doing business in this state shall return to the State Auditor sworn Statement or schedule as follows:

First. Of the right of way and main line, giving the entire length of main line in this and other states, showing the size of pipe and showing the proportion in each city, school district, township and county, and the total in this state.

Second. The total length of each lateral or branch line and the size of the pipe, together with the name of each city, school district, township and county in which such lateral and branch lines are located.

Third. A complete list giving location as to city, township, school district or county of all pumping stations, storage depots, machine shops, or other buildings together with all machinery, tools, tanks and material.

Fourth. A statement or schedule showing the amount of its authorized capital stock and the number of shares into which the same is divided; the amount of capital stock paid up; the market value of such stock, or if it has no market value, then the actual value thereof, and the total amount of outstanding bonded indebtedness.

Fifth. A correct detailed statement of all other personal property, including oil in storage and cash on hand, and giving the location thereof.

AN ACT to provide a direct and indirect system of taxation.

Be it enacted. etc.:

ARTICLE 2.

JULY 5, 1913.

NOTE: Sections 1 and 2 are inserted under the sub-title, Gross revenue-
Oil and gas production-Public Service Corporations.

REPORTS TO AUDITOR OF PURCHASES FROM CRUDE OIL AND GAS PRODUCERS.

Sec. 3. It shall be the duty of every purchaser of petroleum or other mineral oils, or of natural gas (except the consumers of such gas), from the producers within this state within thirty days after the expiration of the quarter annual

period expiring respectively on the last day of June, September, December and March of each year to file with the State Auditor a statement under oath, on a form prescribed by him, showing the name and address of each producer from whom such products were purchased during the quarter-annual period last expiring, together with the price therefor and such other information as the State Auditor may require; provided, that the State Auditor may require such purchaser, hereinbefore named, to keep for his inspection separate books, records and files in this state.

Any purchaser of such crude products named in this section who shall fail to file a sworn statement, or refuse to comply with the provisions of this act within the time and manner prescribed herein shall be liable to a penalty of one hundred ($100.00) dollars for each day it shall so fail or refuse to file said statement or comply with said provisions, which will be a lien upon all the property and assets of such purchaser located in this state, and may be recovered at a suit of the state in any court of competent jurisdiction of the county where any property or assets of such delinquent is located.

REGULATIONS OF CORPORATION COMMISSION.

CONSERVATION OF NATURAL GAS AND OIL-RULES.

ISSUED JULY 16, 1917, ORDER NO. 1299.

IN RE PROPOSED ORDER No. 159 FOR THE PROMULGATION OF ADDITIONAL AND SUPPLEMENTAL RULES FOR THE CONSERVATION OF OIL AND NATURAL GAS.

ORDER.

The Corporation Commission having held hearing and investigation pursuant to Proposed Order No. 159 and the Oil and Natural Gas Conservation Laws of the State and in accordance with the provisions thereof, having made its findings of fact, and being fully advised in the premises, it is therefore considered, ordered and adjudged that the following rules, regulations, and requirements be and are hereby prescribed:

Rule 1. WASTE PROHIBITED. Natural gas and crude oil or petroleum shall not be produced in the State of Oklahoma in such manner and under such conditions as to constitute waste. (Sec. 1, Ch. 197, S. L. 1915; rule 1, order No. 957.)

699 as above used in addition

Rule 2. WASTE DEFINED. The term "waste," to its ordinary meaning, shall include (a) escape of natural gas in commercial quantities into the open air; (b) the intentional drowning with water of a gas stratum capable of producing gas in commercial quantities; (c) underground waste; (d) the permitting of any natural gas well to wastefully burn; and (e) the wasteful utilization of such gas. (Sec. 2, Ch. 197, S. L. 1915; rule 2, order No. 937.)

Rule 3. GAS TO BE CONFINED-STRATA TO BE PROTECTED. Whenever natural gas in commercial quantities or a gas bearing stratum known to contain natural gas in such quantities is encountered in any well drilled for oil or gas in this State, such gas shall be confined to its original stratum until such time as the same can be produced and utilized without waste, and all such strata shall be adequately protected from infiltrating waters. (Sec. 3, Ch. 197, S. L. 1915; rule 3, order No. 937.)

Rule 4. COMMERCIAL QUANTITIES DEFINED. Any gas stratum showing a well defined gas sand and producing gas shall be considered capable of 24918°-21-17