The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1909-02-02
Oil and Coal Tax
as a State License

y
Formation required BY 4 ths board
shan inform itself rs best e can on
the matters necessary b be known,
In order to DISCHARGE It's dltles mn
der this act. and make assessment
81 the license tax or sheh company
thereon. And at any time after Thy y
meeting OF the board as hereln pro-
yided. and before the final adiourn-
meut thereof. any company inter-
ested shall have the right, on writ
ten application. to appear before
the board and be heard on the mat
ter OF the determination Of. such
gross receipts. After the determine
ton OF the amount of the gross re.
ceipts of such company, the board
shall FIX the license tar ON the busi-
ness thereof according to the rate
prescribed in section twog and 1t
shall be the duty OF the secretary OF
the board to notify such company
by notice sent through the mails to
the address of the chief officer OF
managing agent In this state as Civ.
en- in the dfth subdivision of section
three, of the amount of such tax.
Every such notice shall state the
time when such tax is payable and
the penalty for failure to make such
payment accordingly. Before the
first day of the following JANUARY
the board may. on the application
OF any company interested. or on its
own motion, change and correct its
findings in such manner as may
seem to it to be Just and proper,
and give notice thereof as herein
before provided.
Sec. 8. If any company required
herein to make report snail fail to
do SO as required by section three.
it shall be subject to a penalty Of
five hundred dollars and an addi-
tional penalty OF one hundred dol
lars for each day of such failure af-
ter the thirty9frst day of October.
Such penalty shall be deemed license
taxes and may be recovered by act
ion, in the name OF the state, and
shall be paid into the state treas.
ury to the credit of the state fund.
The attorney general on request of
the auditor, or of said board. shall
institute action against any COM
pany so delinquent in the circuit
court of Kanawha county or in any
county in which such company does
business. The state board nf ap-
praisers and assessors shall have
power to require the owner, or any
partner, or the president, secretary,
treasurer, receiver. superintendent,
or managing agent or other, offlcer,
employe or agent OF any company
engaged in the business OF mining
coal or of producing petroleum. oil
or natural gas to attend the board
and bring with him for the lnspec.
ton thereof any books or papers of
such company in his possession or
control, specified in the notice of
such appearance, and to testify un-
der oath, touching any matter re-
lating to the organization, or bust
ness of such company. Any member
of the board is authorized to admin
lister oaths concerning matters With
in the powers of the board. II any
such person shall fail or refuse to
attend before the board or shall re-
fuse to bring with him and submit
for the inspection OF the board any
such books or papers in mis- posses
sion. custody or control, when re-
quired to do so, or refuse to an
swer any question put to him by
the board or any member thereof
touching the organization or bus
ness of his company, he shall he
deemed guilty of misdemeanor,
and, upon conviction thereof, shsl'
be fined not less than five hundred
dollars or be imprisoned not more
than thirty days. or both.
Sec. 6. The board Of appraisers
and assessors shall on the second
Monday in December make report TO
the auditor of the amount OF the
license imposed on every company
liable to such tax; and at the same
time the board shall file with the
auditor the reports and other state
ments of the various companies. and
other papers before 1t. It shall then
be the duty of the auditor to charge
against each company the license
tax assessed upon it and to collect
the same. Such tax shall be DEEM
ed license tax and shall be a tax In
addition to all other taxes now pre-f
scribed by law, and when paid shan
authorize the company making paw
ment to engage in the business OIL
mining coal and Of producing pe-
troleum oil or natural gas for mel