Page images
PDF
EPUB

towns for the same purpose, was $4,200,000. The total amount by these three methods or department of taxation for the purposes of paying the expense of crime was the appalling sum of six and one half millions of dollars for the year 1908.

The New Encyclopædia of Law and Practice is being cited by all Courts where the English language is spoken.

EXPERT TESTIMONY,-Dr. George W. Gay a scientific physician of Boston writing on this subject a short time since, spoke of Medical experts as of two clases: partisan and the non-partisan. He so classed them for the reason that in fully one-half of the instances in which medical experts are called upon a great number at once become the witnesses of. the party paying them. They want to help those who called them. His remedy for this evil is that the expert should be paid by the State, that he may be free from the temptation to aid either side.

If you expect to take a Bar Examination, address us for a copy of Haight's on Questions and Answers.

HUMOR.

Judge. "Rastus, this is the third time you have been before me this month! What do mean or make of this?" Rastus, (apologetically), 'deed I don't make nuffin. Its you fellahs up heah dat make anythin o' haulin me up heah."

Lawyer.-"Mr. witness, tell the jury in your own words how the accident happened."

"Well, Ole and I was walkin down the railroad track, and I heard a whistle, I jumpped the track and a train wizzed by, I got back on the track and didn't see OleI walked along, then I seed Ole's hat, walked on then I seed one Ole's legs, then I walked further I seed one of Ole's arms, then I walk a little more I seed Ole's head side the rail, then I began to think and said to myself, "by gosh! Something muster happened to Ole."

THE

OKLAHOMA

LAW JOURNAL

VOL. 8.

EDITED AND PUBLISHED MONTHLY BY

D. H. FERNANDES, GUTHRIE, OKLAHOMA.

[blocks in formation]

HOUSE BILL No. 76.

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 by the People of the State of Oklahoma:

Section 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 "Transmission Company" shall include any company, corporation, trustee, receiver, or other person owning, leasing or operating for hire, any telegraph or telephone lines or any other instrumentality or other means for transmitting messages and communications for hire.

The term "Public Service Corporation Companies" as used in this Act, (shall include all transportation and transmission companies, (all gas and electric light, heat and power companies), all water works 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 publie 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, partnerships, associations and corporations. in the singular as well as in the plural number.

Section 2. Every corporation hereinafter named shall pay the State a gross revenue tax for the fiscal year ending June thirtieth, nineteen hundred and nine, 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 operates wholly within the state; and if such public service corporation operates partly within and partly without the state, it shall pay a 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.

Section 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:

Sleeping car companies, stock car companies, refrigerator car companies and other private car associations, car trusts and car companies, any person, firm, association, company or corporation engaged in the express business, three per centum; pipe lines, two per centum; telephone companies, one half of one per centum; telegraph companies, two per centum; electric light and gas, heat and power companies, one-half of one per centum; water works companies, one-fourth 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, 1910, 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 herein before provided; Provided, however, that the State Auditor shall have power to require such public service corporation to furnish any additional information by him deem ed 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 wilfully made an untrue or incorrect return of its gross receipts as hereinbefore required, he shall ascertain the correct amount of such gross receipts and shall compute said tax.

Section 4. Whenever any public 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.

Section 5. The tax provided for in section three of 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.

Section 6. Every person, firm, association, or corporation engaged in mining, or production, within this state, of coal or asphalt, or of ores bearing lead, zinc, jack, gold, silver or copper, or of petroleum or other mineral oil or of natural gas, shall, within 30 days after the expiration of each quarter, expiring respectively on the last day of June, September, December and March of each year file with the State Auditor a statement on 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 revenue tax, which shall be in addition to the taxes levied, and collected upon an ad valorem basis upon such mining, oil or gas property and the appurtenances thereto belonging, equal to one half of one per centum of the gross receipts from the total production of coal therefrom; on half of the gross receipts from the total production of ores bearing lead, zinc, jack, gold, silver or copper, or asphalt one-half of one per cent of the gross receipts from the total production of petroleum, or other mineral oil, or of natural gas; Provided, however, that the State Auditor shall have power to require any such person, firm, asso

« PreviousContinue »