The herald and news. [volume] (Newberry S.C.) 1903-1937, 1922-02-28

That every dealer subject to tax
under the provisions of this act shall
report to the South Carolina tax COM
mission within five (5) days after the
date this act goes into effect a true
statement of all gasoline, combina-
tons thereof or substitutes therefor
(which such dealer has or had on hand
at the close of the day preceding the
date this act shall go into effect, and
failure to make such report shall be
deemed misdemeanor, punishable
BY fine of one hundred (S100) dol
lars, or Imprisonment not exceeding
ten (1O) days.
"Sec. 4. 1t is hereby declared to
be the intent and purpose of this act
to impose a tax upon every oil COM
pany engaged in domestic or intra-
state commerce or business within the
schedule provided in Section l OF
this act, at the rate therein specified,
where such gasoline, combinations
thereof or substitutes therefor is or
iginally sold, consigned, used, shipped
or distributed by such oil company
within this state, but nothing in this
act should be construed to impose
| such license tax upon any selling
agent. consumer or retailer, selling,
consigning, shipping, distributing or
using any of said gasoline, comblna-
tions thereof or substitutes therefor
which may have been bought from,
consigned by or otherwise bal!ed BY
anv oil company as defined i'll this
act which has paid the tax as herein
! imposed, nor shall this act be held to-
apply in cases of interstate commerce.
"Sec. 5. The commissioner OF agrl-
culture, commerce and industries
shall at such times in such forms as
NAV be specified by the South Caro-
lima tax commission certify to the
South Carolina tax commission the
following:
! "Names of all consignors OF gaso-
line. Combinations thereof or suostl-
tutes therefor, when the said prod
nets are consigned to resident OIL
company; the names and address OF
each consignee of an oil company and
the quantity and kind of such prod
ucts so consigned. Provided, that such
information shall be in the possession
of or on file in the Office of the de-
partment of agriculture, commerce
and industrits and to the extent sucn
information shall be in the possession
jof, or on file in the Office of the de-
partment of agriculture, commerce
and industries and to the extent sucn
| information is not in possession OF
said department and not required TO
be there kept, no such report shall be
required.
"Sec. 6. The term 'oil company as
used in this act shall mean and be
held to include any person, firm, COR
poration, company, partnership, or as
sociation engaged in selling or in con-
signing, using, shipping, distributing
for purposes of original sale within
this state, gasoline, combinations
thereof or substitutes therefor, as
specified in this act. The term or
iginal sale shall mean the first sale
of such products or the first distribu-
ton, transfer, consignment, or bail
ment of such products for the purpose
of sale within the state.
"Sec. 7. The South Carolina tax
commission shall, as soon as practi-
cable and before the 25th day of each
month, certify to the state treasurer
the names of all persons, corpora
tions, partnerships, and associations
liable to pay tht tax herein proxided,
together with the postoffice address
and the amount OF the tax, and If the
said tax has not been paid when the
state treasurer receives such certiflca-
ton, he shall issue warrant OF eX-
ecution directed to the sheriff Of the
county, or his lawful deputy, in which
the delinquent taxpayer resides OF
where his business is conducted. The
sheriff to whom such execution is di-
rected shall proceed to enforce same
in the same manner provided by law
for the enforcement Of an execution
issued by county treasurer against
delinquent taxpayer. That the taxes
and all penalties herein provided fol
ishall be held as a debt payable to the
istate by the party against whom the
same shall be charged, and all such
taxes, penalties and assessments shall
be a first len in all cases whatsoev-
er upon all property OF the party