The Birmingham age-herald., 1923-09-09
THREE PER CENT
 TAX ON ALL RAW RESOURCES ASKED
(Continued From Preceding Page)

(COntinued From Preceding FaBeb as oil, gas, sulphur. salt, coal, iron ore, bauxite. limestone, marble, graphite, sand or gravel, from the waters of this state any products there of, such as oysters or shrimp, or in severing from the soil or wat CTS of this state any other natural resources, shall pay to the state treasurer for the use of the state license or privilege tax by the twen- tieth day of each month, for the priv ilege of having engaged in sucn business during the preceding month, equal in amount to 3 per cent of the market price or value of the product or resource severed during such pre- ceding month, at the place and time of severance, but no such tax shall be paid to any county in the state.
 o O o
 Report Required.
 sec 3. Every person engaged in the business of severing any of the natural products or natural resources mentioned or included in section of this act from the soil or waters of this state shall, by the twentieth day of each month, make a report to the state auditor and to the state tax commission, duly sworn to by some one with full knowledge of the facts. on forms prescribed by the state tax 
 of business accomplished by such person. firm, corporation, joint stock company or association during the last preceding month, the nature and amount of the natural products or resources so severed, the actual cash value thereof at the place of sever ance and the location of the place of severance.
 Sec. 4. Every person engaged in operating or assisting to operate, in any capacity whatsoever, any busi ness mentioned in this act. upon which the license or privilege tax due has not been paid, and is past due, shall be guilty of a misde meanor, and, upon conviction thereof shall be fined not less than s10 nor more than $500, and may, in addition thereto, be sentenced to hard labor for the county for not more than six months.
 Sec. 5. That the state tax com mission shall have power to require of any such person engaged in any business named in this act any in- formation deemed necessary by said state tax commission for the purpose of ascertaining the amount of tax due. and for the purpose, any mem her of the state tax commission or agent thereof may examine the books. records and files of such per- son. and such state tax commission shall have power and authority to call before them at the capitol at Montgomery, or elsewhere. and ex- anime witnesses, and to take depo sitions of witnesses to that end. The state tax commission is charged with the duty of enforcing the collection o fthe taxes provided for in this act.
 Sec. G. The state of Alabama shall have & lien upon all said natural YnR TCfC rAh l.~r any person, from the date of sever ance of such several products, for all such taxes then due by such per son. or to become due thereafter. for such severance, for the payment of such taxes, which lien shall follow such product into the hands of third persons, whether purchased in good faith or bad faith. with knowledge of the lien, or without such knowl- edge. or whether the same be in a manufactured or unmanufactured d state when found.
 Sec. z. The tax herein provided l for, if not paid at maturity, may bo collected by suit in any court of com petent jurisdiction of the person and of the amount due, and the lien herein provided may be enforced In any court having equity Jurisdiction Sec. 8. It shill be a misdemeanor punishable by fine, on conviction thereof of not less than S10 and not more than $500 for any person to fail or refuse to allow the state tax commission tre privilege and op- portunity of examining his books. records and files as provided for in this act. fN
 Sec. 9. Any person falling to pay his taxes as provided In this act when due shall be deemed guilty oi misdemeanor and may be fined. or conviction thereof. in sum not less than double the taxes due by him and not more than $500. The payment oi the fine shall In no way affect the amount of taxes due.