The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1912-01-12

| shall have power to require the Pres
ident, Secretary, Treasurer, Receiver,
Superintndnt, Managing Agent or other
officer, employe or agent of any COM
pany, corporation or person engaged
in any of the businesses or occupa-
tons herein described, and the gross
receipts Of which is to be ascertained
Under the provisions of this act. to at
tend before the Commission at any
time and place fixed by the Commits
sion, and to bring with him for the ir~
spectiOn of the Commission any books
bapers. accounts or other records OF
such person, persons. company or por-
poratiCn in his possession or under his
control. and to testify. under oath
tcuchir" any matter relating to the
organization or business OF such per-
son, persons. company or corporation.
ANY member Of the Commission. or
the secretary thereof, is authorized
and empowered to administer such
oath. Any officer, employee, agent or
olher person, who shall refuse to at
tend before the Commission when re-
quested so to do, or shall refuse to
bring with him and submit for the in
spection of the Commission. any books.
papers or accounts, or other records,
in his possession, custody or control
or shall refuse to answer any question
put to him by the Commission, or any
member thereof, touching the organ
ization or business of such person.
persons, company or corporation, shall
be deemed guilty of misdemeanor
and upon conviction thereof shall be
fined not more than One Thousand
Dollars, and not less than One Hun
dred Dollars, or punished by imprison-
ment in the county Jail not less than
thirty days, nor more than sixty days,
or by both such fine and imprisonment. |
and the attorney general of this state |
and the prosecuting attorney of the |
proper county shall commence and |
prosecute to final determination in any |
court OF competent jurisdiction an ac-
ton to enforce such fine, whenever re-
quested SO to do by the said State Tax
commission or any member thereof
Sec. 10. The State Tax Commission
shall, on or before the first Monday in
June, annually, enter the amount of
the gross receipts of each person, COM
pany or corporation doing business in
this state and engaged in the bust
nesses or occupations herein describ-
ed, for the year then next preceding
the first day of April, as provided for
in this act, in book kent for the pur-
pose, and shall, within five DAYS
file duplicate copy of such
book in the office of the Treasurer of
the State. 1t shall thereupon be the
duty OF the State Treasurer to give no.
flce to each person, company, or cor
poration listed in said book of the
due to the State of Idaho, I'M
Ter the provisions of this act. from
'uch person, company or corporation
1oing business in this State, and that
'ald sum must be paid to the said
state Treasurer at his office on or be-
ore the first Monday in July next en-
suing.
Sec. II. If any person, company or
corporation fails or refuses to pay the
said license tax provided for in this
lct, before the first Monday of .IuIv
annually, to State Treasurer as herein
provided, the amount thereof, with the
lddltion of twenty-five (25) per
'entum thereof, for such failure. shall
,e collected by the State Treasurer for {
he use of this state, and the same is
hereby declared to be, and is made. a {
lebt due and owing from such person.
or corporation, to the State
u Idaho, and the Attorney General of
ms state shall commence and prose-
ute to final determination, in anv
ourt of competent jurisdiction. an ac- {
ION at law to collect the same. and to S
nat end and for the purpose of maxi
ng TINS act more effective the said !
General shall have the same
'ower and authority to call before him I
ulcers or agents, or representatives {
u such delinquent company, CORPORA {
ION or individual, and other witnesses. l
OF eXamlpation bearing upon the re- {
elpts or such person, company or cor
'oratlon, In the same manner that I
prosecuting attorneys now have. with |
elefence TO criminal matters within 5
nelr respective counties; and It is $
lefepy made the duty of the State I
treasurer, within ten days from the |
lrst MONDAY in July, of each wear. TO 1
i've notice of any such delinuuencv TO 4
ne ATTORNEY General of the State. who S
nan Immediately, upon recent of such S
otlce, cause actions, as herein proyid
d. to be filed. r
sec. Il. Nothing contained in this q
ct snail be so construed as to exempt d
I relleVe, any person, company or cor .
oratlon conducting the businesses !.
ereln described and defined, from the y
assessment and taxation of his. their
+ It's tangible property located in this :
tate, IN the manner authorized and =
roVided by law for state, county. 7
municipal and school district purposes,
sec. IL. All moneys collected I'M =
er the provisions of this act shall be ;
redited to the general fund of the !
tate. e
sec. IA. Chapter 207 of the Acts of n
of the State of Idaho at u
ne Eleventh Session thereof, to-wit /
n Act entitled: IAN Act to provide q
ddltlonal revenue for state purposes: h
nd to levy a license on the gross y
arnlngs of certain companies and cor r
orations, to-wit: Express companies +
Express corporations doing bust II
ess In this State; defining the manner
ascertaining the amount of such Y
ross earnings; providing penalty a
'r violating the provisions of this 4
Il; defining an express company with Fl
the meaning of this act" Approved
arch 10, 1911 and ChaDtar 900 of tho | a