The Montgomery advertiser., 1907-03-11

rate or charge over ana aDOVe tHo
 lawful rate for the transportation of
 freight or passengers, or to recover
 any penalty or forfeiture for which 1t
 has become liable. under the provis-
 ions of any law of this State. to any
 person, firm, company, association or
 corporation or to the State of Ala
 bama: or if said foreign corporation,
 after having instituted or commenced
 in a State court any suit, action, or
 proceeding for any of the purposes in
 this act specified, shall remove said
 suit, action or proceeding. or cause or
 procure the same to be removed to
 Federal court; said acts. or any of
 them, of said foreign corporation in so removing, or causing or procuring the removal of, any such suit. action or proceeding from the State court to Federal court, shall ipso facto cause forfeiture of. and by reason thereof
 said foreign corporation shall ipso facto forfeit all it's rights or license to engage in or carryaon the business of the transportation, originating and terminating within this State of freight or passengers, and its right OF license to engage in or carry on such business in the State of Alabama shall by said act be revoked and shall cease
 Sec. 8. That this act shall not be so construed, nor shall the revoca- ton of such foreign corporations right or license to. engage in such business in this State, be so construed as 10 interfere with any of the rights of such foreign corporation relating to interstate commerce guaranteed by the constitution and laws of the United States.
 Sec. 4. That this act shall go into effect immediately upon its pas- sage and approval.
 Approved March 6, 1907.
 Oficial:
 Frank N. Julian.
 Secretary of State.
 -
 No. 2s4.) AN ACT. (H. TAI. | To make subject to taxation and to tax the franchises or intangible
 property and assets of every per-
 son, association, company and cor
 poration engaged as common carrier in the State in the business of transporting persons or prop erty over any railroads, including street railroads, or in the busness of operating any cars over any railroad for the transportation or freight or passengers. including sleeping cars, parlor or palace cars, dining cars, chair cars tank cars and cars of any other kind; or engaged in operating for gain any telegraph or telephone lines or plant or business, or in operat- ing any plant or business for the production, manufacture, distribu- tion or sale of gas, water, or electricity, electric power, electric light, steam heat. oil' refrigerateo air or other like substances, by means of pipes wires or conduits passing on, over, under or through any territory, street, alley or high way in this state or in the business of operating for gain, dockage. wharfage, canal. freight or passen- ger depots, stations or terminals, or engaged in any other business which may be dependent upon the l. grant of public powers or privii- ege, or which may involve the operation of any public utility; and to provide for the valuation and manner of ascertaining the values of such franchises, or intangible properties, and the distribution of the same for local taxation, and the levy, assessment, and collec- tion of said taxes thereon.
 Section i. Be it enacted by the Leg | isIature of Alabama That there shall be subject to taxation in this State, | the franchises. or intangible property | and assets, of each and every corpor- ation whether organized under the l laws of this State or of any other 1 State or government. and of each and | every individual. association, partner 1 ship, or company engaged as common
 carrier wholly or partly in this State | in the business of transporting freight of any description or passengers or
 both over any railroad, including street l railroads, or of operating any cars of any kind over any railroads for the | transportation of passengers or Of property of any kind for others or for the public, including sleeping cars, parlor or palace cars, dining cars, chair cars, and cars of any and every other
 kind, or engaged in the business of
 maintaining or operating for gain any | telegraph or telephone lines plant or
 business or any plant or business for the production, manufacture, distribu- ton or sale of gas, electricity, elec- tric light electric power water, steam
 heat refrigerated air, or other similar
 substances; by means of wires, pipes
 or conduits constructed, operated or maintained on, over, under, or through any territory or any street, alley or ! highway in this State; or in the busi-
 ness of operating for gain any dock age, wharfage. canal, freight or pas senger depots, stations or terminalsi | or engaged in any other business which
 may be dependent upon the grant or public powers or privileges, or which
 may involve the operation of any pub lie utility; and of each and every tn-
 dividual, association, partnership, com
 pany or corporation which has and ex-
 ercises, under authority granted by charter, statute or other provision of
 law, whether of this State of any
 political sub division thereof, or of
 any other state or government, any
 special or exclusive privilege, fran
 chise or function which is or may be
 dependent upon the grant of public
 power or privileges, or which involves
 the operation of any public utility.
 Sec 2. Each and every individual,
 association, partnership. company. and
 corporation engaged in any business
 embraced or set out in Section of
 this act, shall in addition to the ad
 valorem taxes on tangible property
 which are now imposed upon them by
 law, annually, beginning with the year
 1907, pay to the State, and there is hereby levied a tax for the year 1907
 and for each year thereafter on their
 franchises, or intangible property and assets, and local taxes thereon to each
 county and municipal corporation in
 which its, or their, business is or shall
 hereafter be carried on. Said tax shall
 be at the same rate as the tax on
 tangible property and shall be and be-
 come due and delinquent at the same
 time as the taxes on tangible property, and be payable and collectible in the
 same manner, and shall be assessed and
 levied in the manner hereinafter pro-
 vided. The place or places where such
 local taxes on such property are to be
 paid, and the manner of the apportton-
 ment of the same in eases where more
 than one Jurisdiction is entitled to a
 1