Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1922-02-24
the purr ose of sale within this
To ak Commission.


ton / Of this act shall on or before the
goth day of each and every month
make out and file with the South Caro-
lima tax commission q return under
oath in such form as may be prescrib-
ed by the said South Carolina tax COM
mission, showing the number OF gaso-
line, combinations thereof or substi-
tutes therefor which have been sold or
consigned, used, shipped or distributed
for purposes OF sale within this state
during 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 company
shall keep record or records showing
all purchases and disposition of all gas
oline, combinations thereof or substi-
tutes 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 agri- p,
culture, commerce and industries.
Sec 3. If any oil company shall fail
to make the required monthly report or
shall fail to pay the taxes herein pro-
yided, the South Carolina tax commits
sion shall make q return for such de-
| linquent oil company upon such infor-
nation as may be reasonably obtained,
assess the tax thereon, add a penalty
of 10 per cent to the amount to be as
sessed. y. and certify the same TO the
state treasurer, and II such tax ands
penalty is not paid to the state treasu-
rer on or before the first day Of the fol-
lowing month, or If such oil company
shall fail to keep record OF all gaso-
| line, combinations thereof or substi-
tutes therefor as required by this act
or shall wilfully make false or fraud
ulent return, then in each such event
the oil company subject to said tax
shall be guilty of misdemeanor, and
upon conviction shall be subject to
fine of not less than one hundred (S100)
dollars, or Imprisonment of not less
than thirty 500 days: Provided, That
every dealer subject to 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 true statement OF
all gasoline, combinations 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 a misdemeanor,
punishable by fine of one hundred
($100) dollars, or imprisonment not ex-
ceeding ten t10) daya.
Sec. T. 1t is hereby declared to be
the intent and purpose OF this act to
impose a tax upon every oil company
engaged In domestic or intrastate COM
merce or business within the schedule
provided IN Section of this act, at the
rate therein specified, where such gas
oline, combinations thereof or substitu-
tes therefor Is originally sold, consign-
ed, used, shipped or distributed by such
oil company within this state, but moth
ing 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, combina-
tions thereof or substitutes therefor
which may have been bought from,
consigned by or otherwise billed by
any oil company as defined in this act
which has paid the tax as herein i'm
posed, nor shall this act be held to ap-
ply in cases of interstate commerce.
Sec. 5. The commissioner Of agri-
culture, commerce and industries shall
at such times and in such forms as
may be specified by the South Carolina
tax commission certify to the South
Carolina tax commission the following:
'"Names Of all consignors Of gasoline,
combinations thereof or substitutes
therefor, when the said products are
consigned to resident oil company;
the names and addresses Of each con-
signee of an Oil company and the guam
tity and kind of such products SO con-
signed. Provided, that such informa-
tion shall be in the possession of. or on
file in the office of the department Of
agriculture, commerce and Industries
; and to the extent such 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
a - AL
to include any person, firm, corpora
tion, company, partnership, or associa-
ton engaged in selling or in consign-
ing, using, shipping, distributing for
purposes Of original sale within this
state, gasoline combinations thereof or
substitutes therefor, as specified In this
act The term original sale shall mean
the first sale of such products or the
first distribution, transfer, consign-
ment, or bailment Of such products for
the purpose of sale within the state.
Sec; Z. The South Carolina tax
commission shall, as soon as practica-
BILE and before the 25th day Of each
month, certify to the state treasurer
the names OF all persons, corporations,
partnerships, and associations liable to
pay the tax herein provided, together
with the postoffice address and the
amount of the tax, and II the said tax
has not been paid when the state treas
urer receives such certification, he shall
issue a warrant or execution directed
to the sheriff of the county or his law
full deputy in which the delinquent
taxpayer resides or where his business
lis conducted. The sheriff to whom such
execution Is directed shall proceed to
enforce same in the same manner pro-
vided by law for the enforcement Of an
execution issued by a county treasurer
against delinquent taxpayer. That
the taxes and all penalties herein pro-
vided for shall be held as a debt pay
able to the state by the party against
whom the same shall be charged, and
all such taxes, penalties and assess
ments shall be first lien in all cases
whatsoever upon all property Of the
party charged Herewith. Provided,
that nothing contained herein shall be
construed as imposing any tax on ker-
oSene.
Sec 8. All money collected under
the provisions of this act shall be paid
into the state treasury, one-half of
which shall be credited to the general
fund as used for defraying the ordina-
ry expenses of the state government,
and the remaining half of all moneys
collected under the provisions of this
act shall be distributed to the counties
to be used exclusively for the construc-
tion or maintenance Of roads. Such