The Clarksburg telegram. [volume] (Clarksburg, W. Va.) 1874-1926, 1911-02-23
GAS LICENSE TAX
BILL AS REPORTED

pc subject to a penalty OF five hun
bred dollars. and an additional pen
atty Of one hundred dollars for each
day OF such failure after the thirty
first day of October. Such penalty
shall be deemed license taxes and may
.be'Fecovered by action In the name oil
the state, and shall be paid into the
state treasury two-thirds to be cred
tied to the general school fund and
one-third to the state road fund. The
attorney general on the request OF
the auditor. or of said board. shall i'm
stitute action against any company SO
delinquent, In the circuit court OF Ka-
I'nawha county, or in any county in
which such company does business.
The state tax commissioner shall have
power to require the owner, or any
partner, or the president, secretary,
treasurer, receiver. superintendent, or
managing agent, or other officer. en-
ployee or agent of any company en-
gagged in the business OF producing
natural gas to attend before the board
and bring with him for the inspection
thereof any books or papers Of such
company in his possession or con-
troll, specified in the notice of such APP
pearance and to testify under oath
touching any matter relating to the
organization or bushes of such COM
pany. And the state tax commission
er is hereby empowered to take such
action and employ such means as may
be found necessary to ascert in the
exact amount OF gas produced by each
company required to report under the
provisions OF this act. Members Of
the board are hereby authorized to
administer oaths concerning any mat
tiers within the powers of the board.
II any suck person shall fail OF re-
fuse to attend before the board or
shall refuse to bring with him and
submit for the inspection of the board
any such books or papers in his pos
session, custody or control, when re-
CURED to do so, or shall refuse 10 an
swer any question put to him by the
board or any member thereof touch
ing the organization or business of his
company, or shall fail or refuse to
comply with any reasonable request
OF the state tax Commissioner rela-
tive to the actual amount of gas pro-
duced, he,shall be deemed guilty of a
mtsdemeanor and, upon conviction
thereof. shall be fined not more than
five hundred dollars, or 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 IL
cense imposed on every company liza
BILE to such tax; and at the same time
the board shall file with the auditor
the reports and other statements of
the various companies and other pa
pers before it. 1t shall then be the
duty of the auditor to charge against
each company the license tax SO as
Isessed upon 1t and to collect the same.
Such tax shall be deemed license tax
and shall he a tax in addition to all
other taxes now prescribed by law,
and when paid shall authorize the
company making payment to engage
in the business of producing natural
gas for the year beginning on the first
day Of January succeeding the period
lowered by the report. At the time of
the payment of such tax the auditor
shall issue to the company paying the
same certificate of license, which
shall authorize such company to en-
gage in the business of producing
natural gas during the year covered
by the license. Such license certif-
cate shall be posted in corEpicuous
place about the premises operated by
such company. All taxes collected by
the auditor under the provisions OF
this act shall be paid into the state
treasury and credited two-thirds to
the general school fund and one-third
to the state road fund. If any COM
pany engaged in the business of pro-
duclng natural gas fail or refuse to
pay the tax and obtain the certificate
OF license prior to the said first day
OF January, the auditor shall add to
the tax due penalty of ten per CEN
turn and certify the amount thereof
to the sheriff of the proper county
for collection. 1t shall be the duty of
the sheriff to collect such tax prompt
ly, and ii may be collected in any
manner provided in chapter thirty
, two of the code for the collection of
other license taxes. When any such
tax is collected by the sheriff he shall
forthwith remit the amount thereof
to- the auditor after deducting five per
, centum of the amount collected as his
commission for making such collec-
ton.
Sec. 4. The license year for licenses
issued under this act shall begin jan
uary first and end December thirty
arst.
Sec. $. The word company wher-
ever used in this act shall include any
person, association of persons. firm,
co-partnershin. or corporation. en-