The Birmingham age-herald., 1915-10-23

liable to pay any additional license ol
 privilege tax in this state, except license. required by cities and towns, and excep 1 upon its real estate, fixtures and othel l local property which shall be subject tt
 taxation as other property in the state The payment of such license or privilege tax to the state treasurer shall be ac. cempanied by a sworn report, showing the number of miles of telegraph lines operated by such company in this state
 and Tn default of such payment or the
 making of such report for 20 days after
 the first day of the fiscal year. penalty
 ef double the amount of such tax shall
 be imposed upon and collected of each
 defaulting company.
 Sec. 10S. Each person, firm or cor pofation operating a local telephone ex- change, or exchanges, as distinguished ed
 from long distance telephone busi-
 ness, and without reference to it's in-
 terstate commerce or governmental
 business, which it is not proposed to
 tax, shall pay on or before thee ex
 piration of the fifteenth day of each
 Ilscal year to the state treasurer a
 privilege tax based on the mileage of
 the telephone lines operated by it, and
 wholly within this state, as follows:
 Each person, company or corporation operating a telephone system whose lines within this state do not exceed
 
 cents per mile. Each telephone com pany whose lines within the state do not exceed 150 miles shall pay at the rate of DO cents per mile and each tele- phone company whose lines within the state exceed 150 miles, and do not ex- eeed 250 miles. shall pay at the rate of S1 per mile; and each telephone com pany whose lines within the state ex- ceed 250 miles, shall pay s2 for each mile of line within this state. and in addition thereto. the sum of 5000, and no telephone company which has paid privilege tax herein required, shall be liable to pay any additional privilege tax in this state except licenses re- Nuired by cities and towns. but the real estate. fixtures and other local property of such telephone company shall be subject to taxation as other property in this state. The payment of such privilege tax to the state treasurer shall be accompanied by a sworn re- port showing the number of miles of telephone lines operated by such com pany in this state. and in default of the payment Of such tax, or the making of such report, for 30 days after. the first day of the fiscal year, a penalty of double the amount of such license shall be imposed upon and collected of each defaulting company. Provided that the provisions of this section shall not ap- ply to community telephone lines and not operating for profit.
 Sec. 109. Each person, firm or cor poration engaged in the business of operating long distance telephone line, or long distance system as distinguished from local telephone exchange, and without reference to it's interstate com merce or governmental business, which 1t is not proposed to tax, where the lines owned or operated by such company ex- ceed 100 miles. shall pay in advance, on or before the fifteenth day of each fis- cal year, to the state treasurer li- cense or privilege tax of $2 per mile for. each mile of line so operated No telephone company which has paid the tax herein required shall be liable to pay any additional privilege tax in this state, except licenses re- luired by cities and towns The pay nent of such privilege tax to the state treasurer shall be accompanied by a sworn report showing the number of miles of telephone lines operated by such company in this state, and also the place of business in this state )f such company, and in default of the payment of such tax, or the making of such report for 30 days after the first lay of the fiscal year. a penalty of iouble the amount of such license shall De imposed upon and collected from each defaulting company.
 Sec. 110 Each person engaged in theatre, moving picture show, vaudeville or variety show, and sach person conducting any other exhi- bition, show, entertainment or per 'ormance, to which an admission is and not in this act otherwise licensed, shall pay an annual license for each place of business, as follows In towns or cities of 5000 inhabitants, or ess, and in unincorporated places $15; In cities of more than 3000 and less han 1000 Inhabitants, $20 in cities of nore than 1000 and less than 10000 inhabitants, $30 in cities of more than ,0,oOO and less than 30,000 inhabitants, i40; in cities of more than 30,000 in labitants, S150. Provided that when ,ver the municipal authorities shall au- horize them to operate on Sunday, the | icense shall be double the amount as lereinbefore set out.
 ILL Every person who engages in or carries on the business of Issuing or selling to merchants, trading stamps. ,r any device or substitute thereof, or my stamps or certificates of like char | lcter which are to be given by mer- ihants to purchasers of goods, wares pr merchandise, and which said certificates or devices, or sub 1 stitute therefor the person issuing or selling the same agrees to accept in payment for goods, wares and mer- chandise kept on hand by himself or another for redemption, or for distri- | button by the person issuing or selling such stamps or certificates, shall pay to the state of Alabama a privilege or | license tax of per cent on the gross | receipts from such business, and such license or privilege tax shall in no event be less than 5000. The said tax shall be paid in the following manner: f1 an q a pr in, Ilnh h business shall pay on or before the 18th day of the fiscal year to the state treasurer the sum of 5000, and shall also at the same time execute a bond payable to the state of Alabama, to in- ! sure payment to the treasurer of the ! state of a privilege or license tax of 1 per cent on the gross receipts of such i business in this state for one year, if l It the end of such year it shall appear | that such per cent of the gross re- ceipts exceeds the sum of 5000. Any !, person who takes out a license and | pays therefor the sum of 5000, shall | 1n the last day of the fiscal year make | put a sworn return to the state treas- I lrer of all trading stamps, certificates | )r similar devices issued or sold dur ] ng that year, giving the name and ad- | which has bought or had | ssued trading stamps by the person l making the return. and if it appears l .herefrom that per cent of the l amount received from the issue or sale 1 )f trading stamps during the year ex- ,eeds the sum of 5000, such person | shall pay to the state treasurer the ex | cess of said amount. but if such per | cent does not exceed the sum of 5000, l hen no further payment shall be made | md said bond shall thereafter be null | md void. If shall be m1SQemean0r. 1