The daily Cairo bulletin. (Cairo, Ill.) 1878-1???, 1881-01-21

year, and shall be in lieu of all taxes due
from such railroad companies, telegraph
companies express companies, and insur-
ance companies for the year 1881, except
upon property not exempted from taxation
| ia this act.
SEC. TO- For the purpose of ascertaining
the proceeds, receipts, or income of such
railroad companies, telegraph companies,
express companies and insurance compa-
MES an accurate account shall be kept by
each of said companies, a copy of which
account shall befurushed to the auditor OF
state on or before the 18th days Of March
and September of each year, the truth OF
which shall be verified by the oath of the
treasurer and secretary Of such railroad
company telegraph company, express com
pany or insurance company, and for the pur-
pose Of verifying and ascertain
| ing the truth and accuracy
of any such account or report, full pow
er is hereby vested in the auditor Of state,
or any other person that he may appoint as
his assistant IN that regard, to examine the
books and papers of any such company or
association or corporation, and to examine
under oath the officers, agents, and en-
ployes of any such company, and other
persons, in relation to the matters of any
such report or account, and if any person
sworn to any affidavit or examined orally,
under the provision OF this act, shall know
ingly and willfully swear falsely to any
matters to which he may make affidavit or
be Intercepted, in regard to the matters
herein, every such person shall be subject
to the pains and penalties of perjury.
SEC, II. The term, express company, or
express line, as used in the fifth section of
this act, shall be taken, and deemed to in
clude all fast freight lines, and associations
commonly called White line, Blue line, and
such like names and designations, and
they shall be treated as express companies,
and taxed under said section FIVE.
SEC. 12. The taxes authorized and i'm
posed by this act shall be lien upon ali
the property owned or used by any such
corporation, person or association in the
line of the business authorized to be taxed,
and may be seized by any sheriff of this
state upon warrant issued by the auditor
showing the amount due, and when so
seized the sheriff shall make return of SER
vice of such warrant to the circuit court in
the county in which said property may be
seized or located. The auditors warrant
shall stand as a declaration in the case, and
the proceedings in all matters thereafter
shall be as in cases of attachment in the
circuit court of this state.
SEC. 10. Ifany company, person, or as
ISOLATION subject to the taxes imposed by
tins act, shall neglect or refuse to report
and pay over the taxes due under this
statute, the auditor of the state shall charge
up as penalty, I per cent, additional
upon the gross receipts or earnings, so
taxed, Tor each thirty days that such re-
port or payment is delayed.
SEC. IA. If any corporation, person, or
association of persons, net resident of this
state, owning, operating, or using any
railroad telegraph line, express line or
company, or insurance company in this
state, shall fail or refuse to comply with
the requirements Of this act, such corpora
ton, person, or association of persons as
shall 50 tail or refuse shall thereby forfeit
all right to carry on such business in
this state, and any corporation, or associa-
ton that shall carry or attempt to carry on
such business after such failure or refusal
to report or pay over shall be deemed
guilty or misdemcanor and shall be fined
in any sum not less than one hundred dol
lars nor more than one thousand dollars,
for each and every day such business shall
be carried on, to be recovered in any court
Of the state Of competent jurisdiction, and it
shall not be lawful for any engineer, con-
ductor, operator or any other agent, to act
for said corporation, person, or association
Of persons, after such default is made and
If any do so act he shall be fined in any sum
not less than $50, nor more than $780, to
be recovered before any justice of the peace
of this state
WHEN the season for making presents
comes, make some sufferer Of your acquain