Tulsa daily world. [volume] (Tulsa, Indian Territory [Okla.]) 1905-1919, 1915-03-21

pear TO the district court of this state
having jurisdiction Of the party. and
said court shall thereupOn issue a
summons 20 the sald PARTY TO appear
and give such evidence as may be
required. and uUon a failure 70 50 do,
the .tfend.ng parry shall be pun
l-hed as provided by law IN cases Of
contempt For the purpose OF ascer-
tanning whether uT not any return so
made is the true and correct return
Ji the gross receipts u such person,
!.EM. association OF corporation en-
sasel .E mining 0r the production Of
minerals ard whenever IL shall ap-
pear - the state auditor that any
al-A person firm. association or cor
r.EttpE engaged in mining or the
bfe3-DiipL lt minerals has uulaW-
!-.A made au untrue or incorrect
Fg.-En u .rs gross production OF
value as hereiubefJre required he
snail ascertain the correct amount Of
eii.er and compute said tax. provided
tnal any su-L person. firm, assUCia-
L.H ur corporation shall at the time
o. making It's report 20 the state au-
c.l-r scr ol- specifically the amount
ri tHe royalty, II any. exempt from
said TAX shall pay on the actual cash
value of the entire gross production.
less sI-n exempt royalty provide
f-rther. that wherever the mining u
ere bearing lead, zinc, jack. gold, sill
Yer or copper or petroleum or other
mineral oil or natural gas Is so car
Ilr4 On and conducted through a fed
rFa4 agency. ,h-. the state has no au-
L--T.iF % impose and collect there
= 900 a gross production tax. that as
To- sLlH persons, firms. associations
.- corporations engaged IN the min
.IE u ores bearing lead. zinc. Jack.
gold silver. copper or other mineral
OILS or natural Gas such property Of
.E pers 1s firms associations or
corporations, including leases when
the same arc subject % be taxed by
the state, shall De taxed on an ad
'a.9Fer basis, and not be- subject 70
the gross production tax. provided 70
-- levied in this act
Section All gross production rev.
erlr collected under the provisions
q this acr shall be paid into the
state treasury gD--half 90 be credited
10 the general revenue fund OF the
'-ale and applied % the current ex-
pensa Of The state government, and
any -n-Npenltd balance at the close
" ea-l nsea year shall DE credited
b. the common school fund Of the
state for distribution as are other
common school funds. and the re-
naming onA-half shall be, py the
state treasurer distributed. 10 the
county treasurer Of the counties from
whence the same was collected. in /
proportion % the school enumeration /
u such counties and same shall be /
distributed IN aii OF the common 1
schools u such counties upon a per .
capita basis as are other common |
school funds
Section 3. In case the last sec |
ion tsectior -l shall for any rea.
.r- become Ineffective then at once
hall the proceeds Of all gross produc- /
ien- tax collected under the pr0H- /
ions o : this act De paid into the gen /
.ral revenue fund of the state and 1
lc applied T. the current expenses OF |
he state government: any uneX-
lerded balance al the end Of each !.
lsc1. year be- credited to the COM |
non school fund u the state 10 be
.!,tilr lted as are other common
chgol funds Of the state.