The herald and news. [volume] (Newberry S.C.) 1903-1937, 1922-02-28
REACH AGREEMENT
ON GASOLINE TAX
BOTH HOUSES ADOPT FREE
CONFERENCE REPORT
No Provision on Kerosene and One
half for Roads in Several
Counties
The State, %.

The State, %.
Both houses yesterday adopted the
free conference report on The gaso-
line tax bill, which to large extent
embodies the senate amended bill.
The report provides for two cents a
gallon tax on gasoline, "combina-
tons thereof or substitutions there
for, sold or consigned, used, shipped
or distributed for the purpose of sale
within this state" Under the terms
of the report no tax is levied on ker-
osene.
The report does not make the tax
apply to interstate commerce, but
after the gasoline is within the state.
The tax is to be equally divided, one
half for general state purposes, and
one-half to the counties for the main
tenance and construction of roads.
The conferees were Senators
Young, Kennedy and Stabler and Rep
resentatives Hughes, Wannamaker
and Mckay. Their report, which
will be the law, if signed by the gov
ernor, is as follows:
"Strike cut all of the title and in
sert in lieu thereof the following: "A
bill to impose a license tax upon the
business of dealing in gasoline, COM
binations thereof, and substitutes
therefor, when sold in this state
"Amend further by striking out all
after the enacting words and insert IN
lieu thereof the following:
"section 1. That every oil COM
pany doing domestic or intrastate
business within the state and engag-
ing in the business of selling, consign-
ing, using, shipping, or distributing
for purposes of sale within this state
any gasoline or any substitutes there
for, or combinations thereof, for the
privilege of carrying on such business
shall be subject to the payment of
licence tax, which tax shall be meas
ured 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 account Of money equal
to two (2) cents per gallon on all
gasoline, combinations thereof or
substitutes therefor, sold or consign-
ed, used, shipped or distributed for
the purpose Of sale within this state.
To Tax Commission
''Sec. 2. That every oil company
subject to the tax provided for IN
Section l 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 Car
olina tax commission, showing the
number of gallons of gasoline, COM
binations 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 treas
urer the amount of the tax provided
by this act. And every such oil COM
pany shall keep a record or records
showing all purchases and dlspcsl-
ton of all gasoline, combinations
thereof, or substitutes therefor, and
such records shall at all times be sub
iect to inspection by any agent OF
the South Carolina tax commission or
the department of agriculture, COM
merce and industries.
''Sec. 5. If any oil company shall
fail to make the required monthly re-
turns or shall fail to pay the taxes
herein provided, the South Carolina
tax commission shall make return
for such delinquent oil company upon
such information as may be reason
ably obtained, assess the tax thereon,
add penalty of 10 per cent to the
amount as assessed, and certify the
same to the state treasurer, and II
such tax and penalty is net 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-
yiction shall be subject to fine OF