The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1915-02-16

a miserable moment. Don't forget the
children-their little insides need a
sood gentle cleansing. too.
year on its bonded or other Indebtedness
10 an amount OF such indebtedness NOT
osofssdihs the proportion Of it, psid-up
OF the yesr which gross amount OF its
income for the year from business trans
state OF West Virginia bears 10 the
gross amount OF It's income derived
from al sources within and without the
state OF West Virginia.
tdJ The sums paid by IL within the
year Tor taxes imposed under the au-
thority Of the state OF West Virginia
the an aIno si,.t received by u within
other corporations. Joint stock Gonna
MES, associations and insurance compa-
act
Insurance Companies.
IN case or assessment insurance COM
panies and actual amount OF deposit OF
same with officers or this state and re-
quired by law as additions TO Kuarantv
or reserve funds. shall be treated as be
Ing payments required by law TO reserve
FUNDS, shall be treated az being pay
ments required by law or reserve funds
There shall be also deducted from tu.
amount Of the net income OF each o:
such corporations as are required by
NAAT 'AaA AfI ~ HaN H1lu special excise
TAX the sum OF two thousand 1--WE hun
dred dollars. and said tax shall be com
puted upon the remainder OF said net in
come or such corporation. Joint stock
company. association or insurance com
pany FOR the year ending December
thirty-hrst. 1914 and for each calendar
year thereafter.
Section four provides that all returns
required 60 be made under this acI
shall be made in conformity with any
reasonable requirement. or the board or
public works OF which the person max
ing return shall have had notice and
shall be made upon forms as may be re-
quired or furnished by the board, and
according TO instructions which the
board may give relating thereto.
Any corporation subject to the tax
falling or refusing To make the return
as required by the law shall be guilty
OF a misdemeanor. and shall be fined
hve hundred dollars for each month
such failure continues.
Section nve provides that when any
such returns are delivered TO the State
Tax Commissioner he shall proceed with
respect 20 the same as required in Sec
ton 81 OF chapter 20 OF the Code Of
West virginia: and he shall perform all
tho duties and shall have powers with
reference to such returns as are con-
ferred upon him by said section 81 with
respects to the returns made by railroads
and other corporations.
The board Of public works shall assess
the amount OF the special excise tax TO
be paid by each corporation. Joint stock
company. association or Insurance com
pany. liable TO pay the tax for the year
covered by Its return. according to the
providions Of the act.
May Ask Eehear1nR.
II any corporation. Joint stock com
pany, association or insurance company
feels aggrieved by the assessment made
upon IL for any year by the board OF
pubic works II may apply 20 the board
by petition In writing within fifteen
days after the notice is deposited in the
mail according TO section six. for re-
hearing and reconsideration by the
board, In which petition " shall be set
forth the reasons why such rehearing
and recons Liberation should be given. The
board shall promptly consider such petit
ton. and may grant such rehearing and
reconsideration or deny the same. IL
denied the petitioner shall be- forth
with notified thereof. ~ granted. the
boarda shall notify the petitioner OF the
and reconsideration: and after such re-
hearing and reconsideration the board
may make such order ia the matter az
may appear 20 them 10 be Just and right
according 20 law. with respect to such
returns the secretary Of the board OF
public works shall perform the same
duties as are required or implied OF
him by sections 81. % and % Of chapter
% Of the Code and such other duties as
the board OF public works may require.
No Injunction shall he awarded BY
any court or Judge 20 restrain the col
lection % the taxes imposed by this
chapter or any part Of them. 50 assess
ed upon any corporation, joint stock
company association or Insurance com
assessment thereof was In violation OF
the constitution OF the United states or
OF this state; OF that the same We're
fraudulently assessed. or that there was
a mistake made In the amount Of taxes
assessed up such G. corporation. Joint
stock company. association or insurance
company; In the latter case no such in
junction shall be awarded unless shall
tiret be made 20 the board Of public
works Co. correct tho alleged mistake.
and the board shall refuse TO do so.
which fact shall bc stated IN the hiII.
nor unless the complainant pay into the
treasury ~ the state all taxes appearing
by the bill Of complaint to be owing
Debt OF state
Section eight provides that an taxes
asseFscd under tho provisions Of the hin
jsct TO the tax shall constitute a debt to
TIE state. and may be collected by action
q assumpsit. or other appropriate iu-
hs IN addition 20 All other existing REM
act shall he tav in addition 10 an D.
Cenre or other taxes now imposed ~
preFcribcd by Law a. n condition Tor the
Transaction ~ any business in the state.
Visions ~ the act and wnfu paid anaU
authorize The company making payment
its charter. n ottsrwIrr lawful IN eurn
outhgritg Dc not utrcrwiae fprfes-ed.
~ s'-,,i' "a. ,a'' ~, on wei NlrEini' ~.
day q July succeeding the year rovsr.1
~ ne return upon which such taxes
provide that 90 tho Time 4f having tba
taxes The auditor shall iaHue fD fhH com
r1ny paving tho came H certificate ~
certificate ~ payment aHrI1 fa posted In
n cnnrr l"uuua place about fHe principal
gl..s af ,hief vsgrk7 a. any -uch COM
have ard m such COMPANY have uu UrIr.