The Topeka state journal., 1909-03-10

AN ACT regulating express companies,
and providing for an excise tax on the
| repeating chapter 202, Laws of 1907, and
| all acts and parts of acts in conflict
Be it enacted by the Legislature of the
| State of Kansas:
Section ]. That any person or persons,
/ joint-Stock association or corporation,
wherever organized or incorporated, en-
gagged in the business of conveying to,
from or through the state of Kansas, or
silver, plate, or other articles, by express,
| portation of merchandise and property in
| this state, shall be deemed to be an ex-
Section ]. Every express company de-
| fined in section L hereof, doing business
| in the state of Kansas, annually, be-
tween the 1st and 31st days of May, under
the oath of the person constituting such
company, if a person, or under the oath
perintendent chief officer in this sta te,
| If an association or corporation, shall
a statement, in such form as the Tax
Commission may prescribe, containing the
company. 90 The nature of the company,
whether a person or persons, or aSsocla-
ton or corporation, Mar and under the laws VS.
The location of its principal office. %
The name and pest-office address of the
and superintendent or general manager:
90 The name and post-office address of
company in Kansas. (6) The entire re-
ceipts (including all sums earned or
charged, whether actually received or
not for business done within this state
business in this state giving the name
of the office and agent and the amount
received by him) for the year ending the
1st day of May for and on account of
such company, including it's proportion of
gross receipts for business done by such
company within this state in connection
amount ii t'tS Of such receipts for business done
within this state, CD An itemized state
such such express X g company. for the year end
ing the 1st day of May, to the railroads
Of ''H its freight s f Within this state. Showing
the amount paid to each railroad COM
pany. 90 The entire receipts. Of the the
state Of Kansas, as defined in item 6,
after deducting the amount paid for
item T. (9) Such other facts and infor-
nation as the Tax Commission may re-
quire in the form of return prescribed by
it. All blanks for making the above
statement shall be prepared; ana: on aP p,
BY the FAX Commission.
SecN3. In the case of the failure or re-
fusal Of any express company tomake the
statement prescribed by section ? here
of on or before the 31st day of May, the
Tax Commission shall notify the local
gents of such company of such default,
by letter mailed and addressed, in each
instance, to the agent of such express
agent, enclosing the form of return to be
made out by such agent, and thereupon
of such express company within the state
of Kansas, on or before the 18th day of
June, to make out and file with the
Tax Commission a statement. verified by
the oath of the agent. containing such
of the facts prescribed in section 2 as
the Tax Commission may require; but the
statement of gross receipts and deduc-
tions therefrom defined in items and
of SECTION shall be confined to the gross
receipts and deductions therefrom of his
agency.
Sec. 4. The Tax Commission shall meet
annually on the first Monday in June,
and thereupon shall proceed to ascertain
and to determine, on or before the sec
end Monday in July, the entire receipts
of express companies for business done
in the state of Kansas. defined in item
6 of section ?. hereof, after deducting the
sums paid for transportation of freight
as defined in item Z of section hereof,
and the amounts thus aseertained by
said board shall, in each instance be
held and deemed to be 1.-THE gross re-
eeipts of such express company for hus-
mess done within the state of Kansas
for the year under consideration. The
Commission may adjourn from time to