The Coconino sun., 1923-11-16

distillate, benzine, nahptha, libert.
fuel and other volatile and inflam
mable liquids, shall not later than ths
18th day of each calendar month ren
/ der a statement to the secretary o.
1 the state of Arizona Of gasoline, ben
zine, naphtha, liberty fuel and othel
| volatile and inflammable liquids sold
used or distributed by him or them il
the state of Arizona during the pre-
ceding calendar month, and collect {
license tax of three (3) cents per gal
lon on all gasoline, kerosene, benzine
naphtha, Liberty fuel and other volatile
and inflamn lble liquids so sold, used
or distributed for use in motor pro
PEELED or motor driven vehicles, as
shown by such statement in the man
ner and within the time hereinafter
provided, which tax shall be added to
the sale price Of the dealer as herein
defined when sold, used or distributed
for such use in said motor propelled
or motor driven vehicles only.
All dealers in gasoline, kerosene
benzine, naphtha, liberty fuel and
other volatile and inflammable liquids,
in the state of Arizona, shall file a
duly acknowledged certificate with
the secretary Of state of the state of
Arizona, on forms prescribed, prepar-
ed and furnished by the secretary of
state, which shall contain: The name
under which such dealer is transact
ing business within the state of Ari-
zona; such certificate shall state the
place or places of business and loca-
ton of distributing stations of the
dealer in the state of Arizona; the
name and address of the managing
agent; the names and addresses of the
several persons constituting the firm
or partnership, and if a corporation,
the corporate name under which it is
authorized to, transact business and
the names and addresses of its prin-
cipal officers, resident general agent,
and attorney in fact. If such dealer
is an association of persons, firm,
partnership or corporation organized
under the laws of another state, ter
ritory or country, il it has not already
done so, it must first comply with the
laws of Arizona relating TO the trans
action of its appropriate business
therein. No dealer as herein defined,
shall, after this law goes into effect,
sell or distribute any gasoline, kero-
sene, benzine, naphtha, liberty fuel
and other volatile inflammable liq
uids, until such certificate is furnish
ed as required by this act.
Every dealer in gasoline, kerosene,
benzine, naphtha, liberty fuel and
other volatile and inflammable liquids
shall render to the secretary of state
of the state of Arizona, on or before
the 18th day of each month, on forms
prescribed, prepared and furnished by
the secretary of state, sworn state
ment of the number of gallons of
gasoline, kerosene, benzine, naphtha,
liberty fuel and other volatile and in
flammable liquids sold or used by him
or them during the preceding calen-
dar month, together with the number
of gallons of gasoline, Kerosene, ben
zine, naphtha, liberty fuel and other
volatile and inflammable liquids sold
or used by him during the preced-
ing calendar month for use in motor
propelled or motor driven vehicles as
defined herein, which statement shall
be sworn to by one of the principal
officers in case of domestic corpora
tion OF by the resident general agent
or attorney in fact in case of a foreign
corporation; by the managing agent
or owner in case of a firm association,
and shall contain the total number of
gallons of gasoline, kerosene, benzine,
liberty fuel and other vola-
tile and inflammable liquids sold, used
or distributed. Bills shall be render
ed to all purchasers of gasoline, kero-
sene, benzine, naphtha, liberty fuel
and other volatile and inflammable
liquids by dealers, as herein defined.
Said bills shall contain a statement
printed thereon in conspicuous place,
that the dealer has assumed the liza
hility to the state for the license tax
herein imposed and that he, or they,
will paw said license tax on or before
the 18th day of the following month. |
In addition to the statement herein
the dealer shall present to
the secretary of state, on form pre-
scribed, prepared and furnished by the
secretary of state, statement sign
ed by the purchaser of any gasoline, /
kerosene, benzine, naphtha, liberty |
fuel and other volatile and inflam-
mable liquids, purchased for any other
purpose than use in motor propelled
Or motor driven vehicles as herein de-
fined showing the number Of gallons
purchased, and the purpose or use for
which it is purchased. Failure to
present such statement so signed By |
said purchaser shall be prima facie
evidence that the gasoline, kerosene,
oenzine, naphtha, liberty fuel and
other volatile and inflammable liq-
lids were sold or distributed by said
dealer for use in motor propelled or
motor driven vehicles as herein de-
fined, and the dealer shall pay the
license tax herein prescribed on all
such gasoline, kerosene, benzine, naph- /
.ha, liberty fuel and other volatile and
liquids not accounted for
oy such statement from such purchas-
n.
Said license tax shall be paid on or
before the 18th day Of each month to
he secretary of state who shall re-
,eipt to the dealer therefor, and
turn over to the state treas
irer as are other receipts Of his of
ice, and the state treasurer shall I
,fa6o fhn caIlon in q gpf1arate fund to 7