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

 association. or corporation. wherever or sanized or incorporated engaged in the business of furnishing or leasing cars of ; whatever kind or description to be used , in the operation of any railway line or lines, wholly or partially within this
 state, such line or lines not being owned
 leased or operated by such company, and such cars not being otherwise listed TOT
 taxation in this state slfall be deemed to be an equipment company. Every freight line or equipment company doing
 business or owning cars which are op- ;l erated in this etate shal' annually pe- fore the first Monday in March, under oath of the person constituting such com
 oanS, if a person or under oath or the president. secretary. treasurer, super1h-
 tendent or slicf officer of such asso-
 ciation or incorporation, if an associa-
 tion CT corpora ton, make and file with the state board of equalization state
 nent in such form as the state board or equalization may prescribe showing the !, gross income of said freight line or II equipment company received rom the railroad compa nies opera ting wholly or partially within this state and the gross
 income of said freight line or equip
 ment company from every other source
 whatsoever received within this state. It
 shall be the duty of the state board or
 equalization before the first day or June of each year. or as soon thereafter as ',
 or equipment company doing business or
 owning cars which are operated within
 this state. a sum in the nature or i, privilege tax or license of 20 per cent of the gross amount of income from all sources within the state reported by each
 freight inc or equipment company. It
 shall be the duty of each freight line or equipment company so assessed to pay the amount of said assessment within the time prescribed for the payment or other taxes or licenses to the auditor or the state, who shall promptly cover the , same into the state treasury. Should
 any freight line or equipment company :. fail or refuse to make the statement ? herein provided for it shcll be the duty
 of the state board of ca alization to as
 certain the gross amount of the income of said freight line or eGuiDment com
 pany from the report filed with the inter |, state commerce commission of the united States by said freight line or equipment company and from said reports compute \, the income of said freight line or equip- , ment company on a mileage basis, and
 levy tsx of 4 per cent on said income of said freight line or equipment com- . rany in proportion that the mileage Of
 the railroad companies operating within
 this state, over which said freight line F or equipment company operat-s it's cars , within this state shall pear to the whole
 mileage, shown by the report filed with r the interstate commerce commission or : the United states adding thereto 50 per , cent of the amount ascertained, and
 all expenses of obtaining the report filed with the interstate commerce commission s of the United States as a penalty The
 tax and penalty herein provided for shall
 be enforced and collected after becoming delinquent in the same manner and by the same means as other taxes are col , lected, and it shall be the duty of the
 | state auditor to enforce 1t. ASSESSMENT OF TAX ON INTAN- I GIBLE PROPERTY OF PUBLIC
 l UTILITIES.
 ) Sec 119. There shall be subject to taxa 9 ton in this state. the franchises or l intangible property and assets of each t and and every corporation, whether or ganized under the laws of this state, = or of any other state or government, and s of each and every individual, associa- = tion, partnership or company engaged as f common carrier wholly or partly in this T state, in the business of transporting ! freight of any description or passengers, = or both, over any railroad including l street railroads or of operating any cars f of any kind over any railroads for the 9 transportation of passengers or of prop 2 erty of any kind for others or for the f public, including sleeping cars, parlor = or palace cars, dining cars chair cars
 equipment cars of any and every other 1
 tain.ng or operating for gain any tele- , grapn or teleph )ne lines, plant or busi- e ness, or any plan. business for the e production, manufacture, distribution, oi O sale of gas, electricity electric light, cleo y trio power, water, steam heat and refrig t erated air or other similar substances n by means of wires, rjpes or conduits con f structed operated or maintained on
 over under or through any territory ol y | any street alley, or highway in this l. state; or in the business of operating fol o gam any docl<age wharfage, canal e freight, or passenger depots, station ol e terminals; or engaged in any other busi @ ness which may be dependent upon the :; grant of public powers or privileges, ol r. which may involve the operation of any o public utility: and of each and every 1n n dividual, association. partnership, com y pany or corpo ration which has and eX d ercises. under authority granted by char j. ter, statute, CT other provision of law 0 whether of this state, or ahy politica e subdivision tn. reof. or e. any other stat' n or government, any special or exclusive d privilege, franchise, or fuiiolion, whicl l. is or may be dependent upon the gran l. of public Iover privileges, or whicl T. involves the operation of any public util t ity. Provided, that if any sleeping cal e company shall pay the license or priv n ilege tax of s6000, such company shall no J. te assessed for taxation under this sec h tion.
 $ Sec. 120 Every individual, association d partnership, company and corporation en n gagged in any business embraced or SC @ out in the preceding section shall. in ad IT dition to the ad valorem taxes on tangi l. ble property which are now imposed upol e them by law. annually pay to the state e and there is levied tax for each year -s on their franchises or intangible prop Q. erty and assets, and local taxes there l. on to each county and municipal cor L. poration in which it's or their bushes ,r is or shall hereaf fter be carried on. Sai' le tax shall he at the same rate as the tal g on tangible lroperty. and shall be ant l. become due and delinquent at the sam n time as the taxes on tangible property le and be payable and collected in the sam n. manner; and shall be assessed and levie' " in the manner hereinafter provided. Tn d place or places where such local taxe IS on such property are to be paid, and tn ar manner of the apportonment of the sam le in cases where more than one jurisdic x- tion is entitled to share of such tax S. shall be determined. and the valuation ,h cf such property for taxation shall b d. ascertained, in accordance with the pro in visions of ths act
 e. Sec. 121 Between the first day of Janu d, ary and the first day of March in eacl s. year, every company, corporation, asso nt citation and individual embraced withi y, the provisions of section 126 of this act Se or coming otherwise within its scope am is intent shall make out and deliver to tn a. state board of equalization of Alabama D. statement containing the information 8 hereinafter prescribed. which statemen s. shall he duly verified by the affidavit o