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

owner thereof. giving the name of the
 person. firm or corporation owning and
 operating said public utility, and the
 principal place of business thereof to-
 gether with statement under oath of
 the amount of the gross receipts of said
 public utility for the preceding year. The
 books of every person, firm or corpora
 ton operating a public utility shall be
 at all times open to the inspection of
 the state board of equalization. Any
 person failing to make such sworn state-
 ment. wilfully making false state-
 rnent of the gross receipts of such public
 utility. shall be guilty of misdemeanor.
 and, upon conviction therefor, shall be
 fined not exceeding $500. and shall also
 forfeit to the state three times the amount
 of the license on said public utility.
 a2. The maximum amount of privilege
 or license tax which the several munich
 palities within the state may annually
 assess and collect of persons, firms or
 corporations operating street railroads,
 electric light and power companies, sgas
 companies, steam heating companies. wa
 terwcrks companies, incorporated under
 the laws of this state or any other state
 or whether incorporated at all or not,
 shall not exceed per cent of the gross
 receipts of the business of such persons
 firms or corporations for the preceding
 year. Provided. that each municipality
 may impose a license tax not to exceed
 2 per cent of it's gross income in the
 municipality. Provided that this shall
 not affect any existing contract between
 any municipality and any public utility
 operating therein.
 93 For each public race track used for
 racing. at or within five miles of any
 city or town containing less than 5000
 inhabitants, S100; at or within five miles
 of any city or town containing more than 5000 inhabitants. $2O0. Provided this sec ton shall not apply to race tracks used
 by any county or state fair.
 94. For each railroad ticket broker
 otherwise known as scalper, or other railroad ticket agent. except agents &C., tually employed by a railroad operated in this state, in cities or towns of 10000 inhabitants, or over, sl0o; in cities or towns of less than 10000 inhabitants, $50
 95. For each restaurant, cafe, lunch counter or public eating house, where meals. food or refreshments are served and charged for, in cities or towns of more than 5000 inhabitants. SEQ; in cities than 2o00o inhabitants, $1O. In all other than 25,000 inhabitants. S10 In all other places, s5.
 96. Each person, firm or corpor- ation selling or delivering sewing ma chines either in person or through agents. shall pay S25 annually to the state for each county in which they may sell or deliver sewing machines, and for each wagon and team used in delivering or displaying the same, an additional li- l cense shall be paid to the state of slo.
 97. Each person operating a shoot | ing gallery shall pay an annual license of s25 but such license may be taken out for one month, in which case the license l shall be s5 per month.
 9S Any person or persons, joint stock association or corporation, engaged l in the business of operating cars, not otherwise listed for taxation in this state. | fo ha mi a comfort, convenience or safety of pas | sengers on or over any railway line or | lines in whole or in part within this state, l whether such cars be termed sleeping, | palace, par1or, chair, dining or buffet | cars, or by some other names, shall be | deemed to be a sleeping car company. | Each person. firm or corporation engaged | In the business of operating or running | sleeping cars teXcept railroad companies | operating theil' oW,n sleeping cars) and | doing business in this state, shall each pay in advance on the first day of Jan nary of each year to the state treasurer. he sum of S6O0J as and for license privi- ege and franchise taxes, and in full sat sfaction for all taxes imposed on sleep- ng car business of such person, firm or corporation and upon the property and | intangible assets used in such business, md no company or person required to ,ay such taxes to fhe state shall be ret  loes business by agent to pay any sum IS a license or privilege tax greater than 10 for any such municipality which may ,e authorized by la w to collect a prvi- ege tax or license lax of such company l lr person.
 99. Each person, firm or corpora lion engaged in the business of selling | soft drinks in a store or stand conduct ng what is commonly known and called | soda fountain, shall pay annually the licenses: In unincorporated 1laces and ill towns and cities of not ,ver 5000 inhabitants, $5; in cities of 5000 md not over 15,O0U inhabitants, $75O; in cities of over 15.Ooo and not over 25,0OD inhabitants $10; in cities of over 25000 and not more than 50,oo0 inhabitants, l2 50: in cities of over 5N0O0 inhabitants. Bl5; provided that in all places where -he investment in the business is less than $1000 the license sltall be only $5.
 100. For each skating rink, s25.
 10i. Each person dealing in stocks and bonds, $50.
 102. Each person, firm oar corpora ton selling or delivering stoves or ranges shall pay $50 annually for each county in which they may sell or deliver said and for each wagon and team used in delivering or displaying the same an additional sum for each county of S25 annually, but this section shall not apply to merchants selling the above enumerated articles at their regularly | established places of business
 103. The owner, conductor or person in charge of every supply car, or car from which any goods wares mer- chandise are sold, whether to servants of the railroad company, or to others. must pay licer.se of $100; and the person so licensed shall thereby be entitled to carry on such business in the car therein named in any county in which such car is run or drawn: but each such county may charge a license therefor of $10.
 104. Each person practicfng veteri- nary surgery shall pay an annual license of s5 to the state, but no license shall be paid to the county, provided that no veterinary surgeon shall be required to pay license until after he has prac- ticed his profession for two years.
 10o. Each person, firm or corporation engaged in buying, selling or renting real estate on commission, when such real estate is situated in this state, shall pay to the state the following license tax In cities and towns of 10000 in- habitants, or over s15: in cities and towns of less than 10,Oo0 inhabitants. and moro than 5000 inhabitants. $10; in all other places. $5
 106 Every person, firm or corporation who shall sells or who offers to sell in this state any lots lands situated in another state, or who offers to sell at auction or advertises any auction sale of town lots, or the sale by auction, or other wise. of lots in any subdivision of land, situated in another state, shall pay an annual license to the, state of $100. Be- fore any license shall be issued under this section the party desiring tO obtain |