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

the name and address of each person from whom such premium was received. Said books shall always be open to the inspection of the insurance commits sioner and the state board of equaliza- tion. Any insurance company failing to file such statement with the insurance commissioner, or willfully failing to keep its books in substantial compliance with the provisions of this section, or refusing to allow an inspection of it's book at any time by the insurance com missioner shall be guilty of misde- meanor, and shall pay to the state, in addition to said taxes. the sum of $500 within 60 days from the date of notice such delinquency. and shall be liable to penalty of double the amount of such tax or license, and shall also be barred from transacting any business of in- surance in this state until said taxes and penalties are fully paid. No off cer or any board shall have any power or authority to remit or compromise any portion of the penalties herein pre- scribed. After the year 1915, no license or privilege tax, or other charge for the privilege of doing business shall be imposed by any municipal corpora tion upon any fire or marine insurance company doing business in such mu-
 
 each s100 of gross premiums less re- turn premiums on policies issued dur ing the preciding year on property To- cated in such municipality; provided, that such percentage shall not exceed $4 on each $100 and major fraction thereof of such gross premiums; and no credit or deduction of any kind shall be allowed or made on account of the cost of insurance taken by such com pany in company not authorized to do business in this state; provided, how ever that any municipality may charge a flat minimum license at the beginning of each year for new companies doing business therein on which there shall be an adjustment of the expiration of such year upon such percentage basis as may be fixed by said municipality; and provided further that such per- centage shall not exceed per cent of the gross premiums, less return pre- miums. collected by such companies on policies issued during the preceding year in such municipality. And in ad- dition to said amount paid the state. there may by ordinance be levied and collected by the several cities and towns of the state from every insurance com pany other than fire and marine in- surance companies, for the privilege of doing business within the limits of said cities and towns, & privilege or license
 
 population of said cities and towns as fixed by the last federal census, not exceeding the following scale, to-wit: (a) Each such insurance companies in cities and towns having a population of 5000 or less, $l0, and s1 on each sl00 and major fraction thereof, of the gross pre- miums, less return premiums, received during the preceding year on policies is- sued during said year to citizens of said cities and towns.
 (b) Each such insurance companies in cities and towns having a population of 5000 and not over 10000, $15, and $1 on | each $100 and major fraction thereof, | on gross premiums, less return premiums, received during the preceding year on policies issued during said year to citi. zens of said town and cities.
 1 Co Each such insurance company in cities and towns having population of l 10,000 and not exceeding 10000, $20 and $l on each $10O and major fraction thereof of gross premiums less return pre- | miums received during the preceding year on policies issued during said year to citizens of said cities and towns.
 td) Each such insurance company in cities and towns having population Of more than 5000. $50. and s1 on each $l0J and major fraction thereof. of gross pre- l miums less return premiums received during the preceding year on policies is- l sued during said year to citizens of said
 cities and towns. Upon the payment or tender of the amount named in such
 ordinance of any city or town, any such 1 insurance company which is authorized | to do business in this state shall be per
 mitted to do business in said city-or town, through it's agents, who shall not be subject to or required to pay further 1 privilege or occupation tax for represent ing such company or soliciting bushes 4<,.. n,x< <h<, fcf dox nf Duna ,4anr. nf
 each year. or within 60 days thereafter 1 each insurance company which did any business in any city or town in this state
 during any part of the preceding year shall. if license or privilege tax is im- posed by said city or town on such in
 surance companies, furnish the mayor or l executive head of such city town d
 statement in writing duly certified, show 1 ing the full and true amount of gross premiums. less return premiums re- ceived during the preceding year, pro- vided under this act, and shall accompany such statement with the amount of li-
 cense due according to the foregoing
 schedule. Failure to furnish such state
 ment, or to pay such sum, shall subject the company and it's agents to such pen
 alties as the ordinance of such city or
 town may prescribe for doing business
 therein without license.
 l 60 Each foreign insurance com | pany desiring to carry on business in l this state, and each domestic insurance company, shall at the time of filing its annual statement procure from the in | surance commissioner certificate for each agent of such company in this state
 showing that said company is authorized l to do business, and the commissioned | shall collect for the use of the state for l each certificate issued by him, fee, of
 $4 and for each official seal impressed l on said certificate fee of $1.
 6l For each ice factory, $1 per annum for each ton capacity per day.
 G. For each machine, such as nickel l in-the-slot or other device of like char
 acter. whether the same Is charged for | or not $10; for each penny-in-the-sloi | ma chine, S5. This shall apply to music
 boxes, photographs etc, having the
 apply to any device prohibited by law or to any machine from which individual drinking cups, postage stamps cleo tricity or gas is received for the amount placed in said machine. Where severa | such slot machines are run or operated las a penny arcade" or like place oi amusement the total license on all ma. chimes so run or operated in any ont | penny arcade" or like place of amuse-
 ment shall be $1O0 per annum in towns | or cities of more than 2,0O0 inhabitants for the state, and $50 for the county, and in all other places, $50 per annum to the state and one-half of this amount to thu county. This license shall be due anc | payable by the person, owner or proprie. | tor of the establishment, store or place of business in or at which such slot ma. chine Is located. and the state shall have
 a lien for the payment of such license l.