The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1922-02-24

ing in this act should be construed
to impose such license tax upon any
selling agent, consumer or retailer,
selling, consigning, shipping, distrib-
uting or using any of said gasoline,
combinations thereof or substitutes
therefor which may have been bought
from, consigned by or otherwise bail
ed by any oil company as defined Il
this act which has paid the tax as
herein imposed, nor shall this act be
held to apply in cases of interstate
commerce.
"Scc. 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 gaso-
line, combinations thereof Or substi-
tutes therefor, when the said prod
ucts are consigned to a 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 pos
session of, or on file in the office Of
the department Of agriculture, COM
merce and industries and to the ex-
cent such information is not in pos
session 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
association engaged in selling or in
consigning, using, shipping, distribut-
ing for purposes of original sale
within this state, gasoline, combina-
tions thereof or substitutes therefor,
as specified in this act. The term
original sale shall mean the first
sale of such products or the first dis
tribution, transfer, consignment, or
bailment 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,
corporations, partnerships, and asso-
Citations liable to pay the tax herein
provided, together with the postofice
address and the amount of the tax,
andif the said tax has not been paid
when the state treasurer receives
such cer%tifcation, he shall issue a
warrant or execution directed to the
sheriff of the county, or his lawful
deputy, in which the delinquent tax
payer resides or where his business
is conducted. The sheriff to whom
such execution is directed shall pro-
coed to enforce same in the same
manner provided by law for the
enforcement of an execution issued
by a county treasurer against a de-
linquent taxpayer. That the taxes
and all penalties herein provided for
shall be held as a debt payable to the
state by the party against whom the
same shall be charged, and all such
taxes, penalties and assessments
shall be a first lien in all cases what
soever upon all property of the party
charged Herewith. Provided, that
nothing contained herein shall be
construed as imposing any tax on
kerosene.
"Sec. 8. All moneys 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 ordinary expenses of the state
government, and the remaining half
of all moneys collected under the
provisions of this act shall be dis
tributed to the counties to be used
exclusively for the construction or
maintenance of roads. Such distribu-
tions among the counties shall be
made by the state treasurer before
The 10Th dav IF Januarv Anri1 J,I1v