The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1922-02-24
TWO N A GALLON
NEW GASOLINE TAX

tax bill which has been passed by
both houses of the legislature and
will become law when it is signed by
the governor:
"Section /. That every oil COM
pany doing domestic or interstate
business within the state and engag-
ing in the business of selling, con-
signing, using, shipping, Or distribut 4
ing for purposes of sale within this
state any gasoline or any substitute
therefor, or combinations thereof,
for the privilege of carrying on such
business shall be subject to the pay
ment of a license tax, which tax shall
be measured by and graduated in
accordance with the volume of sales
of such oil company within the state.
Every such oil company shall pay to
the state treasurer an amount of
money equal to two (2) cents per
gallon on all gasoline, combinations
thereof or substitutes therefor, sold
or consigned, used, shipped or dis
tributed for the purpose of sale with
in this state.
To Tax Commission
"Sec. 2. That every oil company
subject to the tax provided for in
Section t of this act shall on or be-
fore the goth day of each and every
month make out and file with the
South Carolina tax commission a re-
turn under oath in such form as may
be prescribed by the said South Caro-
lima tax commission, showing the
number of gallons of gasoline, combi-
nations thereof or substitutes there
for which have been sold or consign-
ed, used, shipped or distributed for
purposes of sale within this state dur
ing the previous month and shall at
the same time remit to the state
treasurer the amount of the tax pro-
vided by this act. And every such
oil company shall keep a record or
records showing all purchases and
disposition Of all gasoline, combina-
tons thereof, or substitutes therefor,
and such records shall at all times be
subject to inspection by any agent
of the South Carolina tax commission
or the department of agriculture,
commerce and industries.
"Sec. 8. If any oil company shall
fail to make the required monthly
returns or shall fail to pay the taxes
herein provided, the South Carolina
tax commission shall make a return
for such delinquent oil company upon
such information as may be reason
ably obtained, assess the tax thereon
add a penalty of 10 per cent. to the
amount as assessed, and certify the
same to the state treasurer, and if
such tax and penalty is not paid to
the state treasurer on or before the
first day of the following month, or
if such oil company shall fail to keep
a record of all gasoline, combinations
thereof or substitutes therefor as re-
CURED by this act or shall wilfully
make a false or fraudulent return
then in each such event the oil COM
pany subject to said tax shall be
guilty of misdemeanor, and upon con-
viction shall be subject to a fine of
not less than one hundred (S100)
dollars, or imprisonment of not less
than thirty (90) days: Provided,
That every dealer subject to a tax
under the provisions of this act shall
report to the South Carolina tax
under the provisions of this act shall
report to the South Carolina tax
commission within five (5) days after
the date this act goes into effect a
true statement of all gasoline, COM
binations thereof or substitutes there
for which such dealer has or had on
hand at the close of the day preced-
ing the date this act shall go into eff
feet, and failure to make such report
shall be deemed a misdemeanor, pun
ishable by fine of one hundred ($100)
dollars, or Imprisonment not exceed
ing ten (10) days.
"Sec. 4. 1t is hereby declared to
be the intent and purpose of this