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

sents, and if in the twenty-five (25
per cent class, hereinbefore mention
ed, then whose wares or goods i
handles
4. The name and postoffce address
and place of residence, of the proprie
tor, if person, or of its members. i
a co-partnership, and of the managins
officer, or agent, of the business il
the State of Idaho.
i 5. The name, postoffice address
and place of residence, of the presi
dent, secretary, auditor, treasurer. SUI.
perintendent, and general manager, il
an association, or corporation, and the
chief officer, or managing agent, in the
State of Idaho.
6. A detailed statement of the real
estate. if any, owned by the person
firm, company, or corporation, in the
State of Idaho, where situate, and the
value thereof, as assessed for taxation
by the assessor of the county where
located
Z. The entire receipts includng all
sums earned, or charged, whether ac-
tually received or not for business
done by such company, within this
state, including the proportion of gross
receipts for business done by such
company within this state, in connec-
! ton with other companies, and the
proportion of the receipts for any bus
mess done, passing over, or through,
| this state, from points inside or out
side OF this state, to points outside of
this state, in such proportion as the
distance carried through this state
shall bear to the entire distance which
said business was carried.
8. Such other facts and information
as the said State Tax Commission may
require, in the form of returns pre-
scribed by it. Blanks prepared for
making all statements herein required
shall be prepared and furnished such
person, company, or corporation, by
the State Tax Commission.
Sec. 6. If any officer, agent, or man
ager OF any company, or corporation.
or other person, mentioned in the pre-
ceding sections in this act, shall fail.
refuse, or neglect, to make and file
such annual statement of the gross
receipts in this state, of the firm, com
pany, or corporation, of which he is
such proprietor, or officer. or agent.
within the time prescribed therefor in
this act, such person. company or cor
poration shall be subject to a penalty
of Five Hundred Hollars and an addi-
tional penalty of Fifty Dollars per dav
for each days omission. after the thir-
tieth day of April, to file it's statement.
said penalty to be recovered by action
in the name of the state, and on collec-
ton paid TO the state treasurer, to the
credit of the general fund of the state
The attorney general. on request of the
State Tax Commission, shall institute
such action against any such person.
or persons, company, or corporation
so delinquent, in any court of Compel
ent jurisdiction in this state.
Sec 7. The State Tax Commission
snail proceed to ascertain and deter
mine between the first Monday in Nav
and the first Monday in June annually.
the entire gross receipts of each of
said persons, companies, or corpora-
tons herein mentioned, for business
done within the State of Idaho, for the
year next preceding the first dav of
April, and the amount. so ascertained.
bv said Commission, shall in such in
stances be held and deemed to be the
gross receipts of such person, com
pany or corporation. for business done
within the State of Idaho, for the year
under consideration.
Sec. s. The Commission may adj
Journ, from time to time, until the bus
mess before it is fully disposed of. In |
case of failure or refusal of any per-
son, company, or corporation, to make |
the statement required by law, or fur
nlsh the Commission any information |
requested by it, or permit any examin-
alton of its books, papers and accounts, |
as in this act provided, or upon the |
failure of any person, or of the officer
or agent of any company, or corpora
ton, engaged in the businesses herein |
described, to appear before the Com |
mission and testify and answer ques-
tons, under oath, as herein provided, |
the Commission shall inform itself as
best 1t may on the matters necessary
to be known, in order to discharge its |
duty with respect to the ascertainment !
OF the gross receipts of such person, |
company, or corporation, and such per-
son, company or corporation shall be |
estopped to question or impeach the |
action or determination of the Com
mission in regard to such amount. so |
found, in any action or proceeding
thereafter had. At any time during
the meeting of the Commission be-
tween the first Monday in May and the
first Monday in June of each year, and
before the gross receipts of any per-
son, company or corporation, for bust
ness done within the state of Idaho is
determined, any such person, company
Or corporation interested shall have
he right, on written application, to
tppear before the Commission and be
heard in the matter of such determine
mount of gross receipts of any such
person, company or corporation, for
BUSINESS done in this state, and before
he certification of the Commission of
UGH amount, the Commission may, on
he application of any person. company
+ corporation interested, or on its