Witness fees, mileage, etc.

SEC. 5466-1. A person who shall appear before the tax commission, by its order, with respect to the appraisement of property in any taxing district, shall be allowed and paid out of the treasury of the proper county, if an officer of any such taxing district or a member of any board mentioned in section 5542-9a, his actual and necessary traveling expenses, such expenses to be itemized and sworn to by the person who incurred the expense, and if other than any such officer or member of any such board he shall receive for his attendance the fees and mileage now provided for witnesses in civil cases in the courts of common pleas. Such traveling expenses and witness fees shall be audited and paid out of the county treasury of the proper county in the same manner as other expenses are audited and paid, upon the presentation of a certificate from the tax commission certifying to the fact of such attendance.

HISTORY. -102 v. 28. For an analogous section, see G. C. Sec. 1465-24, (102 v. 224, § 26) which probably repeals this section.

Expenses; how paid.

SEC. 5624-7. Any expense incurred by the tax commission of Ohio, with respect to the annual assessment of real and personal property in any district, shall be paid out of the treasury of the county in which such district may be located, upon presentation of the order of the tax commission of Ohio certifying the amount thereof to the county auditor, who shall thereupon issue his warrant therefor upon the general fund of the county, directed to the county treasurer, who shall pay the same. All moneys paid out of the county treasury under authority of this section and section 1456-24 of the General Code shall be charged against the proper district, and amounts so paid by the county shall be retained by the county auditor from funds due such district at the time of making the semi-annual distribution of taxes. 106 v. 268, § 82.

Depositions.

SEC. 1465-25. In an investigation the commission or any party, may cause depositions of witnesses, residing within or without the state, to be taken in the manner prescribed by law for like depositions in civil actions in courts of common pleas.

HISTORY. 102 v. 224, § 27. For an analogous statute, see G. C. § 5468, in 101 v. 399, § 24.

Stenographer's copy of testimony and proceedings shall be received in evidence.

SEC 1465-26. A transcribed copy of the evidence and proceedings, or any specific part thereof, on any investigation, taken by the stenographer appointed by the commission, being certified by such stenographer to be a true and correct transcript of all the testimony on the investigation, or of a particular witness, or of a specific part thereof. carefully compared by him with his original notes, and to be a correct statement of the evidence and proceedings had on such investigations so purporting to be taken and transcribed, shall be received in evidence with the same effect as if such reporter were present and testified to the facts so certified. A copy of such transcript shall be furnished on demand to any party upon the payment of the fee therefor, as provided for transcripts in courts of common pleas.

HISTORY. -102 v. 224, § 28. For an analogous statute, see G. C. § 5469, in 101 v. 399, § 25.

Production of testimony.

SEC. 1465-27. No person shall be excused from testifying or from producing accounts, books and papers in any proceedings based upon or growing out of any violation of the provisions of the laws which the commission is required to administer, on the ground or for the reason that the testimony or evidence, documentary or otherwise. required of him, may tend to incriminate him or subject him to penalty or forfeiture, but no person having so testified shall be prosecuted or subjected to any penalty or forfeiture for, or on account of any transaction, matter or thing concerning which he may have testified or produced any documentary evidence; but no person so testifying shall be exempted from prosecution or punishment for perjury in so testifying.

HISTORY.

399, § 26.

Blanks.

102 v. 224, § 29. For an analogous statute, see G. C. § 5470, in 101 v.

SEC. 1465-28. The commission shall cause to be prepared suitable blanks for carrying out the purpose of the laws which it is required to administer, and, on application,

furnish such blanks to each company, firm, corporation, person, association, co-partnership or public utility, subject thereto.

The commission, when it deems the same necessary or advisable, may extend to any corporation or public utility a further specified time not to exceed ninety days within which to file any report required by law to be filed with the commission in which event the attaching or taking effect of any penalty for failure to file such report or pay any tax or fee shall be extended or postponed accordingly.

HISTORY. 102 v. 224, § 30. For a similar section, see G. C. § 5516-1; 102 v. 28. For analogous sections, see G. C. § 5477, in 101 v. 399, § 3.

Extension of time.

SEC. 5516-1. The tax commission of Ohio, when it deems the same necessary or advisable, may extend to any corporation or public utility, a further specified time within which to file any report required by law to be filed with the tax commission, in which event the attaching or taking effect of any penalty for failure to file such report or pay its tax or fee into the state treasury shall be extended or postponed accordingly.

HISTORY.- 102 v. 28. For an analogous section, see G. C. § 1465-28 (102 v. 224). See 1465-28 G. C. § 30 Tax Commission Act of June 1, 1911 which probably repeals this section.

Other information.

SEC. 1465-29. If any company, firm, corporation, person, association, co-partnership or public utility, subject to the provisions of this act. fails or refuses to make out and deliver to the commission any statement required by law, or furnish the commission with any information requested, the commission shall inform itself as best it may on the matters necessary to be known in order to discharge its duties.

HISTORY. .-102 v. 224, § 31. For an analogous statute, see G. C. § 5542-16, in 101 v. 399, § 114.

Service.

SEC. 1465-30. Every order or notice, service of which is required, shall be served upon the person or corporation to be affected thereby, either by personal delivery of a certified copy thereof, or by mailing a certified copy thereof, by registered mail, to the person to be affected thereby, or in case of a corporation, to any officer or agent thereof upon whom a summons may be served. Within the time specified in the order of the commission every person or corporation upon whom it is served, if so required by the order, shall notify the commission, in like manner, whether the terms of the order are accepted and will be obeyed.

HISTORY. - 102 v. 224, § 32. For an analogous statute, see G. C. § 5542-20, in 101 v. 399, § 118.

Injunction.

SEC. 1465-31. No injunction shall issue suspending or staying any order, determination or direction of the commission, or any action of the auditor of state, treasurer of state, or attorney general, required by law to be taken in pursuance of any such order, determination or direction, but nothing herein shall affect any right or defense in any action to collect any tax or penalty.

HISTORY. - 102 v. 224, § 33. For an analogous statute, see G. C. § 5542-21, in 101 v. 399, § 119. Prior to this statute equity could issue an injunction to restrain the Ohio tax commission from taxing corporations under the excise law: Railroad v. Poland, 10 O. N. P. (N. S.) 617.

Mandamus.

SEC. 1465-32. In addition to the other remedies provided for by law the prevention and punishment of any violation of the laws which it is required to administer, and the orders of the commission, the provisions of such laws and such orders may upon the application of the commission be enforced by proceedings in mandamus, injunction or other appropriate proceeding.

HISTORY. - -102 v. 224, § 34. For an analogous statute, see G. C. § 5542-22, in 101 v. 399, § 120.

Further powers of commission.

SEC. 1465-33. All powers, duties and privileges imposed and conferred upon any state board, which board was abolished or its powers in whole or in part conferred upon

the tax commission of Ohio, by an act of the general assembly, passed May 10, 1910, or any power or duty theretofore conferred upon any state or county officer or board, which power and duty by such act was conferred upon such commission, is hereby imposed and conferred upon the commission created by such act.

Provided further that the auditor of state, treasurer of state, attorney general and secretary of state shall constitute a board of appraisers and assessors with the power to appoint boards of review in municipalities as provided in sections fifty-six hundred and eighteen to fifty-six hundred and twenty-four inclusive of the General Code.

102 v. 224, § 35. For an analogous statute, see G. C. § 5542-17, in 101 v.

Board of appraisers and assessors, abolished.

SEC. 5593. The board of appraisers and assessors provided for in subsection 33 of section 1465 of the General Code, is hereby abolished. (103 v. 791, Sec. 15.)

Transcript of records for commission.

SEC. 1465-34. When called upon by any officer, board or commission, now existing or hereafter created, of the state or any political division thereof, the commission shall furnish any data or information to such officer, board or commission, and shall, so far as possible, aid and assist such officer, board or commission in performing the duties of his or its office. All state, county and local officers shall make and forward to the commission, upon its written order, such transcripts of records, or parts thereof and other information on file in their respective offices or in their possession, as are deemed necessary by the commission to properly and effectually carry into operation the provisions of the laws which the commission is required to administer.

-102 v. 224, § 36. For an analogous statute, see G. C. § 5542-18, in 101 v.

SEC. 1465-35. In its annual report the commission shall include a full report of the operation and execution of all laws which it is required to administer.

HISTORY. 106 v. 512. For analogous statutes, see G. C. § 1465-35, 102 v. 224, § 37, and § 5614, in 101 v. 399, § 70.

Definitions.

SEC. 1465-36. The term "commission" or the term "tax commission" when used in this act or in the laws which the commission is required to administer, means the tax commission of Ohio. The term "commissioner" means one of the members of such commission.

HISTORY. — 102 v. 224, § 38. For an analogous statute, see G. C. § 5471, in 101 v.

399, § 27.

CHAPTER TWO.

ASSESSING OFFICERS. (Continued)

GENERAL PROVISIONS, RELATING TO POWERS OF THE TAX COMMISSION.

How valuations determined on failure of report or statement; domestic corporations; foreign corporations; sleeping car or freight line; power extends to preceding years.

SEC. 5461. When a public utility or corporation fails to make any report or furnish any statement, which it is required to make or furnish, to the commission, or makes a return or statement of a portion only of the gross receipts or gross earnings, which it is required by law to make or return, and fails to make return or statement of the remainder, or fails to report a part or all of its taxable property, or report the same, or part thereof, according to its true value in money, the commission shall ascertain, as nearly as practicable, the gross receipts or gross earnings, or omitted portion of the same, or taxable property, or omitted part of the same, or such as was not reported according to its true value in money, that should have been reported or returned by such public utility or corporation, and certify such gross receipts or gross earnings, or the value of such property, so ascertained, as required in this act, with respect to its gross receipts, gross earnings and property of public utilities and corporations. When a domestic corporation makes a report of a portion only of its subscribed or issued and outstanding capital stock, the commission shall ascertain, as nearly as practicable, the omitted portion thereof, that should have been reported by such corporation, and certify such additional amount, as required in this act, with respect to the certification of the subscribed or issued and outstanding capital stock of domestic corporations. When a foreign corporation makes a report to the commission of a portion only of the property owned and used or business done by it in this state, or makes a report of a fictitious or excessive amount of property owned and used or business done by it outside of this state, or makes a report of a portion only of its total authorized capital stock, which it is required by law to make, the commission shall ascertain, as nearly as practicable, the total amount of property owned and used and business done by such foreign corporation in this state, and the total amount of property owned and used and business done by such foreign corporation outside of this state, and the proportion of the total authorized capital stock of such corporation, represented by property owned and used and business done in this state, and certify such corrected amount, or the difference between such corrected amount and the amount that may have previously been certified, as required in this act, with respect to the certification of the proportion of the authorized capital stock of foreign corporations, represented by property owned and used and business done by such corporations in this state. When a sleeping car, freight line or equipment company fails to make any report or statement, which it is required to make or furnish, to the commission, or makes a return or statement of a portion only of its total authorized capital stock, or of the value of its shares of stock, or of its real estate owned either within or without this state, or of the number and value of the cars owned or leased by it and the daily average number of cars operated in this state, or the length of the lines of railway over which the company runs its cars within this state, or makes a return or statement of a fictitious or excessive length of lines of railway over which the company runs its cars without this state, the commission shall ascertain, as nearly as practicable, the amount of the capital and property of any such

company owned and used in this state, and the amount of capital and property of such company owned and used outside of this state, and the proportion of the capital stock of any such company representing capital and property thereof owned and used in this state, as provided in this act, and shall certify such amount so ascertained, as required in this act, with respect to the certification of the amount and value of the proportion of the capital stock of such companies representing capital and property owned and used by them in this state. The power and duty of the commission, above provided for, shall extend to preceding years in such manner as that the commission shall, for such year or years preceding the year in which the inquiries are made, and omissions ascertained, certify such omitted amounts, so ascertained, as required in this act, with respect to such companies, in which event such omitted amounts shall be taxed at the rate of taxation belonging to the year or years in which the failure or omission occurred, in the case of property, and in all other cases the amount of the tax or fee upon such omitted amounts shall be calculated upon the amount so ascertained by the commission, at the rate provided by law, for such year or years; provided, however, that the power and duty of the commission with respect to property shall extend only to the five years next preceding the year in which such inquiries and corrections are made, and not in any event prior to the year 1911, except where no property of a company has been returned or assessed in any such year or years. (102 v. 224, § 72.)

Where a public utility in former years made an incomplete statement of its taxable property in its report to the tax commission of Ohio, but subsequently acquainted the tax commission with all the facts relative to the omitted property, and the commission, having before it such incomplete statement of facts, places a valuation upon the property of the utility for such years, such valuation, if made in the exercise of the jurisdiction conferred upon the commission by law, and upon the basis of accurate and correct knowledge of the facts, is final and no action may be taken by the tax commission, under section 5461, G. C., on the theory of placing omitted property on the duplicate, even though the commission's action may have been based upon erroneous legal principles as to the situs of certain property. A. G. R. 1915, p. 1844.

Commission may review findings.

SEC. 5517. Any bank, public utility or corporation may be heard by the commission upon the question as to the correctness of any determination, finding or order of the commission after the same has been made. Application to the commission for a review of any determination, finding or order by it made, must be filed within sixty days after the passage of this act, or within sixty days from the date of the certification thereof by the commission to the proper officer. The commission, upon such application, may make such correction in its determination, finding or order, as it may deem proper, and its decision in the matter shall be final. Such correction shall be certified to the proper official, who shall correct his records and duplicates in accordance therewith. In case any such bank, public utility or corporation has paid the tax or fee assessed against it under mistake, and such mistake is corrected by the commission, upon application so filed, so that the amount due from such bank, public utility or corporation, under such corrected determination, finding or order, is less than the amount of the taxes or fees paid, the county auditor or the auditor of state, as the case may be, shall upon certificate of such correction, as herein provided, draw his warrant on the treasurer, in favor of the bank. public utility or corporation, for the amount so erroneously paid by it. The county treasurer or the treasurer of state, as the case may be, shall pay such warrant; and there is hereby appropriated from the general revenue fund of any such county and from the general revenue fund of the state, not otherwise appropriated, such amount as may be necessary to pay such warrants. (102 v. 224, Sec. 128.)

Commission certifies corrections to both Auditor of State and State Treasurer.

That part of section 128 of the Hollinger bill which provides for an appropriation for an amount equal to such tax as the tax commission shall find to have been overpaid is in conflict with article 2, section 22 of the constitution of Ohio, because it is not specific and not limited to two years. A. G. R. 1911-1912, p. 148.

Correction of errors in taxes or other charges and provision for refunding of tax paid by mistake.

SEC. 20-1. That whenever any commission, board or officer of the state makes a firding determining the amount of any tax assessment or charge against any corporation, company, partnership or person, or makes any charge of any tax, assessment or charge against any corporation, company, partnership or person, pursuant to any law of the state imposing such tax, assessment or charge upon such corporation, company, partnership or person, and, upon the application of the corporation. company, partnership or person so charged and an investigation thereof, such commission, board or officer of the state so making such finding or determining or making such charge, finds that such tax, assessment or charge or any part thereof was erroneously charged, such commission, board or officer may make such corrections in its determination, findings or charge as shall be proper.