20 suit. In any suit to recover taxes paid or to collect taxes the 21 court shall adjudge costs to such extent and in such manner as 22 may be deemed equitable. Sec. 10. The assessment of taxes herein made and the re2 turns required thereof shall be for the fiscal year ending on the 3 thirtieth day of June; provided, however, that if the tax-payer in 4 transacting his business keeps his books reflecting the same on the 5 basis of the calendar year, and makes the calendar year his annual 6 accounting period, the taxes chargeable against him shall be com7 puted on the basis of the calendar year, and the annual returns re8 quired of such tax-payer shall be for the calendar year. If the 9 tax-payer's annual accounting period is other than the fiscal year 10 or the calendar year, he may, with the assent of the tax commis11 sioner, make his annual returns and pay taxes for the year cov12 ering his accounting period as shown by the method of keeping 13 the books of his business. Sec. 11. The tax imposed by this act shall be in addition to 2 all other licenses and taxes levied by law as a condition precedent 3 to engaging in any business, occupation, trade or profession, or 4 doing any act taxable hereunder, except as in this act otherwise 5 specifically provided. Sec. 12. It shall be unlawful for any person to refuse to make 2 the return provided to be made in section six of this act; or 3 to make any false or fraudulent return or false statement in any 4 return, with intent to defraud the state or to evade the payment 5 of the tax, or any part thereof, imposed by this act; or for any 6 person to aid or abet another in any attempt to evade the payment 7 of the tax, or any part thereof, imposed by this act; or for the 3 president, vice president, secretary or treasurer to make or permit 9 to be made for any corporation any false return, or any false state10 ment in any return required in this act, with the intent to evade the 11 payment of any tax hereunder. And any person violating any of the 12 provisions of this section shall be guilty of a misdemeanor and 13 on conviction thereof shall be fined not more than five thousand 14 dollars, or imprisoned not exceeding one year in the county jail, 15 or punished by both fine and imprisonment in the discretion of 16 the court, within the limitations aforesaid. In addition to the 17 foregoing penalties, any person who shall knowingly swear to or 18 verify any false or fraudulent return, or any return containing 19 any false or fraudulent statement, with the intent aforesaid, shall 20 be guilty of the offense of false swearing, and, on conviction there21 for, shall be punished in the manner provided by law. Any cor22 poration for which a false return, or a return containing a false 23 statement as aforesaid shall be made, shall be guilty of a misde24 meanor and may be punished by a fine of not more than five thou25 sand dollars. The circuit and criminal courts of the county in 26 which the offender resides, or if a corporation, in which it carries 27 on business, shall have jurisdiction to enforce this section. Sec. 13. If the tax commissioner shall have any reason to be2 lieve that any person liable for the payment of a tax has made a 3 false or fraudulent return and is thereby evading the payment of a 4 tax, or any part thereof, he may cause an investigation to be made 5 by the attorney general through the prosecuting attorney of the 6 county in which the tax-payer resides or is located. In order to 7 conduct such investigation the prosecuting attorney may notify 8 the tax-payer to appear before the circuit court of the county, 9 which court shall require the production of all books, papers, and 10 documents necessary to ascertain the facts in the premises, and 11 may examine the delinquent and other witnesses under oath, and no 12 witness shall be excused from testifying concerning any perti13 nent matter on the ground that his testimony might incriminate, 14 or tend to incriminate, him, or render him liable to punishment 15 or to any penalty. But no person shall thereafter be prosecuted 16 and punished or suffer any penalty in any court in the state for 17 any offense which he shall have been required to disclose, or about 18 which he shall have been required to testify in such proceedings. Sec. 14. The state tax commissioner shall prescribe forms to 2 be used in making returns and in the assessment and payment of 3 the taxes imposed by this act, but all such forms shall be as simple 4 as practicable, and the tax-payer shall not be required to disclose 5 any matter not germane to the ascertainment of the amount of the 6 tax with which he is properly chargeable. 7 The tax commissioner may prescribe reasonable rules of pro8 cedure in conformity with this act for the ascertainment, assess9 ment and collection of the taxes imposed hereunder. Sec. 15. The administration of this act is vested in and shall 2 be exercised by the state tax commissioner for the state of West 3 Virginia, but the enforcement of any of the provisions of this 4 act in any of the courts of the state shall be under the exclusive 5 jurisdiction of the attorney general of the state who may require 6 the assistance of and act through the prosecuting attorney of any 7 county, and he may, with the assent of the board of public works 8 of the state, employ special counsel in any county to aid the prose9 cuting attorney, the compensation of whom shall be fixed by, and 10 paid only upon, the order of the state board of public works. 11 Neither the attorney general nor any prosecuting attorney of any 12 county shall receive any fees or compensation for services rendered 13 in enforcing this act in addition to the salary paid by the state of 14 West Virginia, or by the county, to such officer. Sec. 15-a. The board of public works shall not, for the year 2 one thousand nine hundred and twenty-one and for the year 3 one thousand nine hundred and twenty-two, lay any state levy 4 or levies exceeding in the aggregate the sum of ten cents, as now 5 authorized by law, except that such board shall lay such levies 6 as may be required under the Virginia debt act and under the 7 good roads bond act. Sec. 16. Sections five to seventeen, both inclusive, of chapter 2 three of the acts of the legislature of West Virginia, of nineteen 3 hundred and fifteen, second extra session, and sections one to five, 4 both inclusive, of chapter six of the acts of the second extraordi5 nary session of the legislature of West Virginia of one thousand 6 nine hundred and seventeen, and chapter seven of the acts · 7 of the legislature of West Virginia of nineteen hundred and nine8 teen, extra session, and sections one to nine both inclusive, of chap9 ter five of the acts of the legislature of West Virginia, extraordi10 nary session of one thousand nine hundred and nineteen, and all 11 other acts and parts of acts inconsistent with the provisions of this 12 act, are hereby repealed. Provided, however, that said sections 13 shall remain in force for the assessment and collection of all 14 taxes which have accrued thereunder up to and including June 15 thirtieth, one thousand nine hundred and twenty-one and for the 16 imposition and collection of all penalties which have accrued and 17 may accrue in relation to any such taxes up to and including 18 June thirtieth, one thousand nine hundred and twenty-one. CHAPTER 111 (House Bill No. 351-Mr. Veach.) AN ACT providing for the laying of a tax in cities and towns for the creation of a municipal band fund and providing for an election authorizing said levy. [Passed April 28, 1921. In effect ninety days from passage. Became a law without the approval of the Governor.] SEC. 1. Levy for maintenance of municipal bands; not to be expended until contract for furnishing music is made. SEC. 2. Act to be approved by voters; petition for election; how long discontinued. Be it enacted by the Legislature of West Virginia: Section. 1. Cities and towns shall levy a tax of not more than 2 one-half of one cent per annum on every one hundred dollars valua3 tion of the taxable property in such city or town, according to the 4 last assessment thereof, as may be authorized by the voters as 5 hereinafter provided, for a fund to be used in the maintenance of 6 a municipal band to give free public concerts. The funds received 7from such levy shall be known as the municipal band fund and no 8 moneys shall be appropriated or used out of such fund until such 9 city or town shall have entered into a written contract with re10 sponsibde band directors or bandsmen for the furnishing of music 11 in public places under such regulations as shall be provided in such 12 contract, and no voluntary donation or contribution shall be made 13 out of said fund except under the terms of such contract. Sec. 2. The provisions of this act shall not apply until a major2 ity of the voters voting thereon of such city or town shall have 3 voted in favor of the same at a regular municipal election; and 4 said provisions of this act shall then remain in force until the 5 majority of the voters voting thereon at a subsequent or regular 6 municipal election shall have voted against same. When a petition 7 signed by at least ten per cent of the qualified voters of said city 8 or town, as shown by the last election of mayor of said city or town 9 has been presented to the council or governing body, the following 10 question shall be submitted to the voters: "Shall there be levied. 11 a tax of ........ mills for a municipal band fund?" That said 12 petition shall be filed, if for a regular municipal election at least 13 ten days before said election. And a petition, signed by at least 14 ten per cent of the qualified voters of said city or town, as shown 15 by the last election of mayor of said city or town, may be filed ten 16 days before any subsequent regular municipal election petitioning 17 the council or governing body of said city or town to discontinue 18 said levy and thereupon the council or governing body shall sub19 mit at such next municipal election the above question, and if 20 the same carries, the levy shall be continued, but if a majority of 21 the voters voting thereon shall vote against the same, said levy 22 shall be discontinued. Sec. 3. This act, being deemed of immediate importance, shall 2 take effect from and after its passage and approval by the gover3 nor of West Virginia. CHAPTER 112 (Senate Bill No. 339-Mr. McClaren, from the Committee on Roads and Navigation.) AN ACT providing for the co-operation of the state and federal governments in the construction and maintenance of public roads; creating a state road commission and defining the terms of office, salaries, qualifications, powers and duties of its members; providing for assistants and employees of such commission, and defining their powers and duties; providing for the establishment of a state road system connecting at least the various county seats of the state, and with the leading highways of adjacent states; providing for the taking over by the commission from counties, towns and cities (having a population of less than twenty-five hundred persons) of roads and routes constituting a part of the state road system, and relieving such political sub-divisions of any further obligations and expense to improve and maintain the same, and from further authority over them; providing for the purchase or condemnation by the commission of private roads and bridges, lands, rights, ways, and property necessary for road construction and maintenance, to make compensation therefor and the procedure therein; granting to the commission the power to make and enforce rules and regulations governing traffic on and the use of state roads, and to prescribe penalties for the violation of such rules and regulations, and for the violation of other provisions of this act; providing for the employment of state convicts and county prisoners on the public roads and elsewhere; providing a code of laws for the government and use of public roads by motor and other vehicles; regulating the powers and duties of electric and other railways at crossings of the public roads, and along the lines thereof, and the duties and liabilities of persons, firms and corporations excavating in, near or under public roads; providing a method of accounting for counties; providing for the construction, maintenance and repair of public roads, classifying and defining public roads, and providing for the construction, repair and maintenance of county-district roads |