The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1912-01-12
PROPOSED AMENDMENTS.
Revennf Bills Which Are TO be Sub.
mifted to Legislature.
House Bill No. ..

An Act to provide additional revenue
;for state purposes: and to levy H.
~cense tax on the gross receipts of Ger.
lam persons, companies and corpora
lions, to-Wit: Express companies, Oil
companies and private car companies
doing business in this state; defining
IAN Express company, an Oil company
.zand private car company, within the
meaning of this act; defining the man
jner of ascertaining the amount OF
ssnch gross receipts; providing a pen
atty for the violation of the provisions
sof the act; and declaring an emer-
igency.
Be il Enacted by the Legislature of
ffhe State of Idaho:
Section /. That in addition to the
taxes now provided for by law, every
express company, oil company and
private car company, doing business in
this state, shall pay to the State of
idaho. a license tax of four (4) per
scentum annually upon the gross re-
pceipts of such company received in
this state, which license tax shall be
paid by such company or corporation,
40 the treasurer of this state.
Sec. 2. That any person, persons,
company or corporation, wherever or
gained, or Incorporated, when engaged
IN the business of conveying to, FROM
over, or through, this State, or any
Darf thereof, any packages, gold, sill
verplate, merchandise, or other ar
2Icies by express, or in any manner
mot including the ordinary manner of
transportation customarily designated
aas freight, shall be deemed an express
company, within the meaning of this
act.
Sec. 3. Any nonresident person or
persons, and every company, or cor
poration, not having its principal place
of business within this state, or not
being organized or incorporated, un-
oder The laws of the State of Idaho, en-
gagged in the business of buying. or
selling, oil petroleum in it's various
products) within the State of Idaho,
and any and all persons, companies,
and corporations, doing business in
this state, as a representative of any
'aor either, of the aforesaid persons,
companies or corporations, on commits
sion. or otherwise, and any person. or
persons, company, or corporation, re-
ssident within this state or organized
aor incorporated under the laws there
of. engaged in the business of buying,
For selling, oil petroleum in its var
3ons productSl produced, obtained or
refined, by either, or any, of the afore-
said nonresident persons, companies
COR corporations, and whose business
done annually in such special line
amounts, in the gross, to twenty-five
$3.50 per centum of the total annual
gross receipts of such person, COM
pany, or corporation, from all lines in
which he, or it, deals, and any person,
or persons, joint stock companies, or
corporations, wherever organized or
incorporated, engaged in the business
of operating cars for the transporta-
dtion of such oil in this state, on or
over any railway line, or lines, in
whole, or in part, within the State of
3daho, such railway line, or lines, not
loeing owned, or leased, by such person,
company, or corporation, shall be
deemed an oil company within the
meaning of this act
Sec 4. Any person or persons, COM
pany or corporation whever organized |
or Incorporated, engaged in the bust
ness of operating or running cars in |
the the State of Idaho, for the trans
Dortation, accommodation, comfort and |
convenience or safety of passengers, |
whether such car be termed sleeping, |
9oarlor, palace, dining, or buffet, or de- |
signated by any other name, or en-
gagged III so operating or running any
cars for the purpose of transporting
any articles of merchandise during
The transportation thereof, such as is
commonly known as stock cars furni-
Ture cars, refrigerator cars, fruit car,
poultry cars, tank cars, and the like,
on or over any railroad line, or lines.
in whole, or in part, within this State,
such railroad line, or lines, not being
owned, or leased. by such person, per-
sons, company or corporation, shall be
a private car company, within
1he meaning of this act
Sec. 5. Every express company, oil
and private car company,
as defined in this act, doing business
in this state, shall annually, between
the first and thirtieth days of April,
after the passage of this act, under the
oath of the person constituting such
company, II person. or under oath of
The president, superintendent, auditor,
or chief accounting officer, or agent,
in this state. of such company, or cor
poration, if a company, or corporation,
make and file with the State Tax Com
mission a statement in such form as /;
the said State Tax Commission may
prescribe, containing the following
facts:
l. The name of the person, firm,
association or corporation /
2. Under the laws of what state or t
country organized or incorporated. S
8. The location of its principal Of t
lice, and whom, if anyone, it repre- {