The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1909-02-02
Full Text Of the Bill Offered
AS Tax Measure on
Companies.
Ry oharles Brooks smitll.l

Of the Dill to tax coal, oil and gus =
as follows:
a PIN imposing a license tax upon
the business OF mining coal and Of
producing petroleum oil or natural
gas and fxing the rate Of such II
cense tax
Be It enacted by the legislature Of
West Virginia:
Sec. /. No company without a
state license therefor shall carry on
the business of mining coal or pro-
ducing petroleum oil or natural gas.
But this shall not be construed 10
require farmers or such like persons
who mine coal from their own land
and use the same for domestic or
farm purposes only, to procure a IL
eense, but any such person may be
required to make the report herein-
after required.
Section 2. on every license to car
ry on the business of mining coal
one percentum of the gross receipts
resulting from such business, ana
cry license to carry, on the business
of producing petroleum. one and one
half per cent OF the gross receipts
reslnting from such business. and
on every license to carry ON the bust
ness Of producing natural gas two
percentum of the gross receipts re-
sulting from such business.
Sec. 8. Every company liable al
the time this act takes effect. or
which thereafter shall become liabl.,
to pay the license tax in this act
provided, shall make a report in the
month of October in each year, YER
lied by oath. in such form as the
state board of appraisers and as
SCISSORS, by this act created, may
prescribe, which report shall show
the following facts:
First. The name of the company.
Second. The nature of the COM
pany, whether a person or an asso.
citation of persons, a firm or a cor.
poration, and If an association or a
corporation, under the laws of what
state organized.
Third. The location OF its princl-
pal Office, and the county or counties
in which such business Is conducted.
Fourth. The name and postofice
address of the president. secretary,
auditor, treasurer, superintendent or
general manager.
Fifth. The name and postofice adj
dress of the chief officer or managing
agent of the company In this state.
Sixth. The entire gross earnings
for the year or fractional part of a
year such company was in operation
next preceding the first day of oc-
tober, from whatever source derived.
Seventh. In the case of a company
operating or situated or doing bust
ness partly within and partly with
out this state, the gross earnings
from the operation of the entire
property for the year ending the
first day of October next preceding.
Eighth. Such other facts or in
formation as said board may re-
quire in the form of report prescrfb-
ed by 1t. Blanks for making the
above statement shall be prescribed
by said board. and on application
be furnished by the auditor to any
company liable to pay said tax.
Such report shall be made and de-
livered to the auditor on or before
the first day Of November in each
year.
Sec. 4. The auditor, the attorney
general and the state tax commits
sioner. shall constitute board nam
ed the State Board Of Appraisers
and Assessors. Of which board the
state tax commissioner shall be ex-
ofticio president and the auditor shall
be ex-officio secretary. In the alb
sence of either the board shall ap-
point one of its members to act pro-
tempore. The secretary shall keep
the minutes of the proceedings Of
the board and record the same In a
proper book. The board shall meet
on the second Monday of November
in each year in the office of the au-
ditor, and thereupon, or when re-
ceived, the auditor shall lay before
the board the reports returned to
him under the next preceding sec
ton. The board shall proceed to
ascertain and determine the entire
gross receipts Of every company liable
to pay said license tax. resulting
from bushes done within this state
for the year next preceding the first
day Of October. The amount ascer-
tanned by board as to each company
shall be held and deemed to be the
gross receipts of such company for
the calendar year beginning on the
first day of January next succeeding