writing, signed by any member of said Board and addressed to such individual, company or corporation or association, at its proper post office address or principal place of business, shall forfeit and pay to the State of Texas, not more than five thousand dollars, which amount may be recovered by suit which may be brought therefor in behalf of the State by the Attorney General; and venue of such suits is hereby fixed within the County of Travis, in said State, and the Courts of said. County are hereby vested with jurisdiction of said causes.

Sec. 19. If the property of any such individual, company, corporation or association shall be in the hands of any receiver, assignee, trustee in bankruptcy or other person holding under any Court, or for the benefit of any creditor or creditors, then the statements, reports, information, books and papers aforesaid shall be furnished by such receiver, assignee, trustee, or other person, by some officer or agent acting under him, in the same manner and to the same extent as is hereinbefore provided in cases where an individual, company or association is in possession; and as to such receiver, assignee, trustee in bankruptcy or other person, officer or agent, all of the provisions of this Act, in so far as they are applicable, shall apply and govern.

Sec. 20. This Act shall not in any manner impair or effect any finding, judgment, proceeding, assessment, apportionment or order of the said State Tax Board under any of the provisions of said Chapter 146 of the General Laws of the Twenty-ninth Legislature which shall have been made, found, had, entered or begun when this Act shall take effect, or any vested or inchoate right or any remedy under said Chapter 146; but any and all findings, judgments, proceedings, assessments, apportionments, reports and orders of the State Tax Board heretofore made, found, had, entered or begun under the provisions of said Chapter 146, prior to the taking effect of this Act, shall remain valid and the same are hereby expressly continued in full force and effect after this Act shall take effect, to all intents and purposes, the same as heretofore; and any and all such findings, judgments, proceedings, assessments, apportionments, reports and orders of such State Tax Board shall be carried out and executed after this Act shall take effect, in the same manner and to the same extent, and with the same force and effect as though made and done under the provisions of this Act.

Sec. 21. Whenever any individual, company, corporation or association embraced within the preceding Section 8 of this Act shall pay in full, and within the year for which same may be assessed, all its State and County taxes for that year upon all its intangible properties as determined, fixed and assessed under the provisions of this Act, such individual, company, corporation or association shall thereby be relieved from liability for and from payment of any and all occupation taxes measured by gross receipts for or accruing during that year under any law of this State; but no such individual, company, corporation or association shall be entitled to any such exemption except for the year for which it shall, before same, shall become delinquent, pay all its aforesaid intangible State and County taxes for that year.

Sec. 22. To carry the provisions of this Act into effect, there is hereby appropriated out of any money in the State Treasury not heretofore appropriated, to be expended within two years, and to be paid

out upon itemized accounts approved by the Governor, but not otherwise, the following amounts, viz:

For salary of Secretary and stenographer for not more than four months in each year, eight hundred dollars.

Sec. 23. Section 12 of said Chapter 146 of the General Laws of the Twenty-ninth Legislature is hereby expressly repealed.

SEC. 2. The deficiency in public revenues necessary for the support of the State Government, resulting from a large amount of property in this State not being assessed for taxation and not contributing its proper share of taxes, creates an emergency and an imperative public necessity requiring that the Constitutional rule which provides that bills be read on three several days be suspended, and the same is hereby suspended, and that this Act shall take effect and be in force from and after its passage, and it is so enacted.

[NOTE. The enrolled bill shows that the foregoing act passed the House of Representatives by the following vote, yeas 100, nays 7; was referred to the Senate, amended and passed by the following vote, yeas 28, nays 0; the House refused to concur in the Senate amendments, and the bill was referred to a free conference committee; the report of the free conference committee was adopted in the House by the following vote, yeas 91, nays 0; and in the Senate by the following vote, yeas 26, nays 0.]

Approved May 16, 1907.

Became a law May 16, 1907.

TAXES PROVIDING FOR THE LEVY OF OCCUPATION

H. B. No. 4]

TAXES.

CHAPTER XVIII.

An Act providing for the levy and collection of an occupation tax upon individuals, companies, corporations and associations pursuing any of the occupations, viz.: express companies; telegraph and wireless telegraph; gas; electric light, electric power or water works, or water and light plant business; collecting agency business; commercial agency business, commercial reporting credit agency business; business of foreign corporations owning stock cars, refrigerator and fruit cars, tank cars, coal cars, furniture cars, common box and flat cars, and leasing, renting or charging mileage for the use of such cars within the State of Texas; business of owning, operating, leasing or renting pipe line or pipe lines; sleeping car, palace car, dining car business; life insurance business, fire insurance business, fire and marine insurance business, marine, marine and inland insurance company business, life and accident, life and health, accident, credit, title, steam boiler, live stock and casualty insurance business, surety and guaranty insurance company business, business of wholesale dealers in coal oil, naptha, benzine and other mineral oils refined from petroleum, and defining wholesale dealers: wholesale distributors or wholesale dealers in spirituous, vinous or malt liquors, or medicated bitters capable of producing intoxication, and defining wholesale distributors and dealers; the business of street railway companies, the business of interurban, trolley, traction or electric street railway companies, the business of wholesale and retail dealing in pistols, the business of owning or operating or controlling a telephone business; the business of publishing, printing and selling text books or law books, or either; the business of owning, controlling, managing or leasing oil wells, the business of owning, controlling, managing or operating any terminal railway company or terminal railway; and providing for the levy and collection of an occupation tax on individuals, companies, firms, corporations and associations who begin the pursuit of any such occupation taxed herein on or after the beginning date of the quarter as fixed herein; and providing for penalties for violation of the provisions of this Act; and giving the State Revenue Agent authority to assist in the enforcement of the provisions of this Act; and repealing all laws and parts of laws in conflict herewith; and to exempt all persons, associations of persons, firms and corporations upon whose business an occupation Lax is herein levied from the operation of the Act, approved April 17, 1905, of the Twenty-ninth Legislature, being Chapter 146 thereof, providing for the taxation of the intangible assets of certain corporations, associations and individuals, and to repeal all Sections of the Act approved April 17, 1905, of the Twenty-ninth Legislature, being Chapter 148 thereof, imposing an occupation tax upon the occupations herein taxed, preserving all liabilities, obligations and penalties incurred or fixed under Chapter 148, Acts 29th Legislature, approved April 17th, 1905, and all causes of action and suits arising thereunder, and to declare an emergency.

Be it enacted by the Legislature of the State of Texas:

SECTION 1. Each and every individual, company, corporation or association doing an express business by railroad or water, in this State, shall, on or before the first day of March, 1908, and annually thereafter, make a report to the Comptroller of Public Accounts under oath, of the individual or of the president, treasurer or superintendent of such company, corporation or association, showing the amount of gross receipts from charges and freights within this State paid to or collected by such. individual, company, corporation or association on account of money, goods, merchandise or other character of freight carried within this State during the twelve months next preceding. Said individuals, com

panies, corporations or associations, at the time of making said report, shall pay to the Treasurer of the State of Texas an occupation tax for the year beginning on said date, equal to two and one-half per cent of said gross receipts as shown by said report.

SEC. 2. Each and every individual company, corporation or association owning, operating controlling or managing any telegraph lines in this State or owning, operating, controlling or managing what is known as wireless telegraph stations, for the transmission of messages, or aerograms, and charging for the transmission of such messages or aerograms, shall, on or before the first day of July, 1907, and quarterly thereafter, make a report to the Comptroller of Public Accounts under oath of the individual, or of the president, treasurer or superintendent of such companies, corporation or association showing the gross amount received from all business within this State during the preceding quarter in the payment of telegraphic or aerograms charges, including the amount received on full rate messages and aerograms and half rate messages, and aerograms, and from the lease or use of any wires or equipment within the State during said quarter. Said individuals, companies, corporations and associations, at the time of making said report, shall pay to the Treasurer of the State of Texas an occupation tax for the quarter beginning on said date equal to two and three-fourths per cent of said gross receipts, as shown by said report.

SEC. 3. Each and every individual, companv. corporation, or association, owning, operating or managing or controlling any gas, electric light, electric power or water works or water and light plant, within this State and charging for gas, electric lights, electric power or water, shall on or before the first day of July, 1907, and quarterly thereafter make a report to the Comptroller of Public Accounts under oath of the individual or of the president, treasurer or superintendent of such company, corporation or association, showing the gross amount received from the business done within this State in the payment of charges for gas, electric lights, electric power and water for the quarter next preceding. Said individual, company, corporation or association, at the time of making said report for any town or city of ten thousand inhabitants and less than twenty-five thousand inhabitants, shall pay to the Treasurer of the State of Texas an occupation tax for the quarter beginning on said date, equal to one-fourth of one per cent of said gross receipts, as shown by said report, and for any town or city of twenty-five thousand inhabitants or more, the said individual, company, corporation or association, at the time of making said report, shall pay to the Treasurer of the State of Texas an occupation tax for the quarter beginning on said date, an amount equal to one-half of one per cent of said gross receipts as shown by said report, Provided, that nothing herein shall apply to any gas, electric light, electric power or water works, or water and light plant within this State, owned by any city or town.

SEC. 4. Each and every individual, company, corporation or association, owning, operating, managing or controlling any collecting agency, commercial agency, or commercial reporting credit agency within this State, and charging for collections made, or business done or reports made, shall, on or before the first day of July, 1907, and quarterly thereafter, make a report to the Comptroller of Public Accounts under

oath of the individual or of the president, treasurer, or superintendent of such company, corporation or association, showing from business done. within this State the gross amount received in the payment of charges for collections made and business done and reports made during the quarter next preceding. Such individuals, companies, corporations or associations at the time of making said report, shall pay to the Treasurer of the State of Texas an occupation tax for the quarter beginning on said date equal to one-half of one per cent of said gross receipts as shown by said report.

SEC. 5. Each and every individual, company, corporation or association, residing without the State of Texas, or incorporated under the laws of any other State or Territory, or nation, and owning stock cars, refrigerator and fruit cars of any kind, tank cars of any kind, coal cars of any kind, furniture cars or common box cars and flat cars, and leasing, renting or charging mileage for the use of such cars, within the State of Texas shall, on or before the first day of July, 1907, and quarterly thereafter, make a report to the Comptroller of Public Accounts under oath of the individual, or of the president, treasurer or superintendent of such company, corporation or association, showing the amount of gross receipts from such rentals, or mileage, or from other sources of revenue received from business done within this State, during the quarter next preceding. Said individuals, companies and corporations, and associations, at the time of making said report, shall pay to the Treasurer of the State of Texas an occupation tax for the quarter beginning on said date equal to three per cent of said gross receipts as shown by said report.

SEC. 6. Each and every individual, company, corporation or association whether incorporated under the laws of this State or of any other State or Territory, or of the United States, or of any foreign nation, which owns, manages, operates, leases or rents any pipe line or pipe lines within this State, whether such pipe line or pipe lines be used for transmission of oil, natural or artificial gas, whether such oil or gas be for illuminating or fuel purposes, or for steam, for heat or power, or for any other purpose, and whether such pipe line or pipe lines be used for the transmission of articles by pneumatic or other power, shall, on or before the first day of July, 1907, and quarterly thereafter, pay to the State of Texas an occupation tax equal to two per cent of its gross receipts if such pipe line or pipe lines lie wholly within this State; and if such pipe line or pipe lines lie partly within and partly without the State, such individuals, companies, corporations and associations shall pay a tax equal to two per cent of such proportion of its gross receipts, as the length of such line or lines within the State bears to the whole length of such line or lines; provided, that if satisfactory evidence is submitted to the Comptroller of Public Accounts at any time prior to the date fixed by this section for the payment of the tax herein imposed, that any other proportion more fairly represents the proportion which the gross receipts of any pipe line or pipe lines for any quarter, within this State bears to its total gross receipts, it shall be his duty to collect for such quarter from every such pipe line or pipe lines a tax equal to such other proportion of two per cent of its total gross receipts.