which natural or artificial gas is furnished from the gas mains or pipes of any person, company or corporation without first securing from said person, company or corporation written permission to make such change, extension or alteration. SEC. 1867. Any person violating any provision of sections 1865 and 1866 of this Act shall, upon conviction, be fined in any sum not less than five dollars nor more than one hundred dollars for such offense. (Act May 6, 1905, p. 635.) PIPE LINE COMPANIES. INCORPORATION FEES. RIGHTS OF WAY-CONDEMNATION OF LAND. TAXATION-REPORTS. INCORPORATION FEES. DIGEST OF STATUTES (KIRBY & CASTLE), 1916, P. 424. CHAPTER 31. III. FEES OF DOMESTIC CORPORATIONS. SEC. 979. All corporations organized under the laws of this State, except such corporations as are hereafter specifically mentioned, shall pay for the filing of its articles of incorporation a fee of twenty-five dollars for the first ten thousand dollars, or under, of its authorized capital stock, and one-tenth of one per cent additional on all amounts in excess of ten thousand dollars; and shall pay for any increase of its capital stock twenty-five dollars on the first ten thousand dollars, or less, and one-tenth of one per cent additional on all amounts in excess of ten thousand dollars. * SEC. 980. All * * pipe line companies, organized under the laws of this State shall pay to the State treasurer the following incorporation fees: One dollar per mile for each mile proposed to be constructed. March 8, 1911, p. 48.) * * RIGHTS OF WAY-CONDEMNATION OF LAND. DIGEST OF STATUTES (KIRBY & CASTLE), 1916, P. 871. CHAPTER 61. EMINENT DOMAIN. * (Act SEC. 3239. Any corporation organized by virtue of the laws of this State, for the purpose of developing and producing mineral oil, or petroleum, or natural gas in this State, and marketing the same, or transporting or conveying the same by means of pipes from the point of production to any other point, either to refine or to market such oil, or to conduct such gas to any point or points to be used for heat or lights, may construct, operate, and maintain a line or lines of pipes for that purpose along and under the public highways and the streets of cities and towns, with the consent of the authorities thereof, or across and under the waters and over any lands of the State, and on the lands of individuals, and along, under, or parallel with the rights of way of railroads, and the turnpikes of this State; provided, that the ordinary use of such highways, turnpikes, and railroad rights of way be not obstructed thereby, or the navigation of any waters impeded, and that such compensation be paid to the owners of such lands, railroad rights of way, or turnpike, by reason of the occupation of such lands, railroad rights of way, or turnpikes by said pipe line or lines. SEC. 3240. In the event any such company shall fail upon application to individuals, railroads, or turnpike companies to secure such right of way by consent, contract, or agreement, then such corporation shall have the right to proceed to procure the condemnation of such property, lands, rights, privileges, and easements in the manner now provided by law for taking private property for right of way for railroads as provided by section 3284 to section 3295, inclusive. SEC. 3241. Whenever any such corporation shall desire to construct such pipe line or lines upon or under the lands of individuals, or right of way of any railroad, or any turnpike, said corporation, by its agents, shall have the right to enter peacefully upon said lands or rights of way and survey, locate, and lay out its said pipe lines thereon, being liable, however, for any damage that may result by reason of such acts, and shall designate on a plat or map to be made and filed with the county clerk of the county, the width of the strip of land needed to be condemned for its purposes, its location, and the depth to which such pipes are to be laid. SEC. 3242. Any person or persons who shall injure or molest any such pipe or pipes so used for the transportation of such oil or gas shall be guilty of a misdemeanor, and on conviction be fined in any sum not to exceed two hundred dollars; but should such injury be done wilfully, and be of such a character as to cause such pipes to be so damaged that such oil or gas shall escape and cause damage either to the company or individuals or other corporations, then such person or persons shall be guilty of felony, and on conviction thereof shall be fined not to exceed one thousand dollars and confined in the penitentiary not more than five years. (Act May 2, 1905, p. 577.) TAXATION-REPORTS. DIGEST OF STATUTES (KIRBY & CASTLE), 1916, P. 1979. * SEC. 8554. For the purposes of assessment and taxation any person or any corporation whenever organized and incorporated, engaged in the business of transmitting * * oil or gas in pipe lines through or in this State, or owning pipe or pipe lines for such purposes in this State shall be deemed to be a pipe line company. * * Such companies shall be assessed for * pipe line company, where taxation by the Arkansas tax commission. SEC. 8555. It is made the duty of every ever organized or incorporated, and carrying on a business in this State, on the first Monday in July, every year, to make out and file with the Arkansas tax commission a statement showing in detail the following: 1st. A certified copy of the articles of incorporation, under which the company is organized and is carrying on business; said copy to be filed but once unless the commission should otherwise direct. 2nd. The amount of capital stock subscribed, whether designated as common or preferred, or by any other description, showing the par value of each share and the market value thereof on the first Monday in June of said year. 24918-21-4 3rd. The face value of all bonds, secured by mortgages on the company's property, outstanding and the market or actual value of such bonds. 4th. * * the total number of miles of pipe lines owned or operated within and without this State by any such pipe line company in the transaction of its business. 5th. * * ** the total number of miles of pipe line owned or operated in this State by any such pipe line company. SEC. 8556. The information provided for in section 8555 shall be made upon such forms as may be prescribed by the Arkansas tax commission. The statements contained in such certificates shall be sworn to by the general officer of the corporation, whose service therein makes it his duty to be personally informed with respect to the matters to be included in such certificate. False swearing in making any of the statements required to be set forth in said certificate is hereby declared to be perjury and shall be punished as such. If the commission shall have reason to believe that any statement contained in such certificate filed with it is false in any material matter it is hereby made its duty to procure other information about the matters to be contained in such certificate. The commission shall have power and it is hereby made its duty to resort to other sources of information in the event any such corporation shall fail or neglect or refuse to file the certificate aforesaid. SEC. 8557. The aggregate, actual or market value, as the case may be, of all outstanding stocks and bonds of the corporation, as called for in paragraphs 2 and 3 of section 8554 shall be deemed to be the total value of each such corporation's property within and without this State, and the commission shall fix the total value of the corporation's property at such sum unless it can be shown that the same is not the total value of such property. * ** in case of any pipe lines company, the commission shall take the same proportion of the aggregate value of the entire property within and without this State, as determined by this Act, of such corporation as the number of miles employed in this State bears to the total number of miles employed by such company. The assessment herein provided for shall include the office fixtures, teams, wagons and other apparatus of such companies. * * * * * * * SEC. 8559. The Arkansas Tax Commission shall on or before the fifteenth of May of each year, notify each person or * pipe line company, as provided by section 8554, that the statements and schedules required by sections 8555, 8556, and 8560 are required to be filed by the first day of July next ensuing. Said notice shall be printed or written, and it shall be served by delivering the same to any agent of such company, or by depositing the same in any post office, addressed to such person or corporation at a point where the general office of such company is established, or at any city or town where such company is transacting business or has a station or office. Failure to receive the notice herein provided shall not be a defense for not making and filing the schedules by this act required within the time required to be made. LAWS 1865-1866, P. 286; MAR. 17, 1866. (GENERAL LAWS 1864–71. SEC. 9080.) An ACT to provide for the better protection of the petroleum mining interests The People, etc. SEC. 1. In actions respecting petroleum mining claims, proof shall be admit- ted of the customs, usages, regulations, or local laws established and in force in the petroleum mining district embracing such claim; and such customs, usages, regulations, or local laws, when not in conflict with the constitution and laws of this State, shall govern the decisions of the action. SEC. 2. This act shall take effect and be in force from and after its passage. LAWS 1903, P. 399. MARCH 24, 1903. AN ACT to prevent injury to oil or petroleum bearing strata or formations by The People, etc. SEC. 1. It shall be the duty of the owner of any well that may be drilled in SEC. 2. It shall be the duty of the owner of any well referred to in section 1 of this act, before abandoning same, to withdraw the casing therefrom and securely fill such well with clay, earth, or mortar, or other good and sufficient materials, used alone or in suitable combination and thoroughly packed and tamped in the well, to a point 100 feet above the upper oil or petroleum bear- ing or producing sand or strata, and while withdrawing the casing therefrom, and effectually shut off and exclude all water underlying aud overlying such oil or petroleum bearing or producing sand or strata from penetrating such SEC. 3. The term "owner" as herein used shall mean and include each and every person, persons, copartnership, partnership, association, or corporation owning, managing, operating, controlling, or possessing any well mentioned in sections 1 and 2 of this act, either as principal or principals, lessee or lessees of such principal or principals, and their and each of their employees; the term "oil or petroleum producing or bearing sand or strata" as herein used shall mean and include any bed, seam, or stratum of rock or sand or other material which contains, includes, or yields earth oil, rock oil, or petroleum oil or natural gas or either of them. SEC. 4. Any violation of the provisions of this act shall be deemed a misde meanor. WASTE OF NATURAL GAS PREVENTED. LAWS 1911, P. 499. MARCH 25, 1911. AN ACT prohibiting the unnecessary wasting of natural gas into the atmosphere; providing for the capping or otherwise closing of wells from which natural gas flows; and providing penalties for violating the provisions of this act. The People, etc. SEC. 1. All persons, firms, corporations and associations are hereby prohibited from willfully permitting any natural gas wastefully to escape into the atmosphere. SEC. 2. All persons, firms, corporations or associations digging, drilling, excavating, constructing, or owning or controlling any well from which natural gas flows shall upon the abandonment of such well, cap or otherwise close the mouth of or entrance to the same in such a manner as to prevent the unnecessary or wasteful escape into the atmosphere of such natural gas. And no person, firm, corporation, or association owning or controlling land in which such well or wells are situated shall willfully permit natural gas flowing from such well or wells, wastefully or unnecessarily to escape into the atmosphere. SEC. 3. Any person, firm, corporation, or association who shall willfully violate any of the provisions of this act shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not more than $1,000 or by imprisonment in the county jail for not more than one year, or by both such fine and imprisonment. SEC. 4. For the purposes of this act each day during which natural gas shall be willfully allowed wastefully or unnecessarily to escape into the atmosphere shall be deemed a separate and distinct violation of this act. SEC. 5. All acts or parts of acts in conflict herewith are hereby repealed. PIPE LINES. LAWS 1911 (EXTRA SESSION), P. 18. DECEMBER 23, 1911. AN ACT to provide for the organization of the railroad commission, to define its powers and duties, and the rights, remedies, powers, and duties of public utilities, their officers. define its powers and duties, and the rights, remedies, of patrons of public utilities, and to provide penalties for offenses by public utilities, their officers, agents, and employees, and by other persons and corporations, etc. The People, etc. SEC. 2. * * ** * (m) The term "pipe line," when used in this act, includes all real estate, fixtures, and personal property, owned, controlled, operated, or managed in con |