principal place of business of the producer filing the return. Such returns are to be in the hands of the Collector (or his authorized representative) on or before the first business day of the second succeeding month and are to be accompanied by remittance of the tax shown to be due. The returns must be signed and sworn to before an officer authorized to administer oaths, but if the tax is not in excess of $10, the return may be signed or acknowledged before two subscribing witnesses. The tax is due and payable without assessment by the Commissioner or notice from the Collector. Consolidated returns of the parent and subsidiary corporations are not permitted; therefore, so-called "subsidiary corporations," all or a part of the stock of which is owned by another corporation, must render separate returns, in duplicate, the same as other corporations. PAR. F. INTEREST.-If the tax is not paid when due, interest accrues at the rate of 6 per centum per annum from the time the tax became due until paid. PAR. G. PENALTIES.-A failure to file a return within the prescribed time causes to accrue a penalty of 5 percent of the amount of the tax if such failure is for not more than 30 days, with an additional 5 percent for each 30 days or fraction thereof during which the failure continues. In no case, however, shall the penalty exceed 25 percent in the aggregate. If payment of an assessment is not made within 10 days after issuance of the notice and demand based on assessment approved by the Commissioner, there will accrue a 5-percent penalty and interest at the rate of 6 percent a year computed upon the entire assessment (including penalty and interest, if any) from 10 days after issuance of notice and demand until payment. Severe penalties for willful failure to pay tax, keep records, file returns, or for false or fraudulent returns, are imposed by law. PAR. H. RECORDS.-Every person required by the Act to file a return and pay tax shall keep on file at his principal place of business or some other convenient or safe location accurate records and accounts of all transactions. These records shall contain sufficient information to enable the Commissioner to determine whether the correct amount of tax has been paid. Such records shall be maintained for a period of at least 4 years from the date the tax is due. The books of every person subject to tax shall at all times be open for inspection by Government officers. PAR. I. REGULATIONS.-For further information regarding the tax, see Regulations No. 98. NBCC FORM T-1 Duplicate for your files: This report is required under the provisions of the Bituminous Coal Act of 1937 and is filed pursuant to section 10 of the act. United States Department of the Interior NATIONAL BITUMINOUS COAL COMMISSION WASHINGTON DIVISION OF RESEARCH ANNUAL REPORT OF PRODUCTION AND MINE OPERATION--1938 Underground Mines-Over 50 Tons Daily Average Report on this form all underground mines having an average daily production of 50 tons or over; also all underground mines with rail or river connections, regardless of size VICTOR HILL COAL CO., Coalport, Pennsylvania. CM. Please reply to the following questions and return the schedule not later than March 31, 1939, to the Statistical Bureau of the National Bituminous Coal Commission for your district. Answer each question and if the answer is "NONE", please so indicate rather than leave the space blank. A SEPARATE REPORT SHOULD BE MADE FOR EACH MINE. If operated by you ANY PART of 1938, please fill out this schedule. If you had no output, please so state and answer other pertinent questions. Additional blanks will be furnished upon request. This form is designed for underground mines. Stripping operations should be reported on the form provided for that purpose (NBCC Form T-1-S). In appreciation of your cooperation, a copy of the published report will be sent to you. 1. NAME AND LOCATION: (a) Name of reporting company: Victor Hill Coal Co. (b) Address: Coalport, Pa. (c) Name of mine: Victor Hill No. 1. Coal Act district: 1. Field or (d) Location of mine workings: State: Penn. County: Clfd. Township: Beccaria. (e) Shipping point: Coalport, Pa. Post office nearest to mine: Coalport, Pa. (f) Has mine changed hands in last year? No. If so, please give date of change Name of predecessor, if any Address of same - Name of successor, if any Address of same (g) If mine produced no coal in 1938, please check below: Idle, not abandoned Permanently abandoned or worked (h) Give number of your Certificate of Membership in the Bituminous Coal Code: 119. 2. PRODUCTION IN 1938 (include all marketable coal; exclude only washery and other refuse:) (a) Loaded at mine directly into railroad cars or river (b) Hauled by truck to railroad siding for shipment by rail. (j) If production is not reported in net tons, state unit used... 3. TRANSPORTATION ROUTES: Quantity in net tons (see item j below) 5, 026 1, 576 490 7,092 (a) List of railroads or waterways on which product was first loaded for (b) On coal hauled by truck, if any, to railroad siding or to river for shipment, report below: Name of railroad: P. R. R. Shipping point: Coalport. hauled, 1 mile. Distance Distance (c) On sales shipped by truck (see item 2-d), please state below: (2) Approximate number of tons delivered by independent (3) Number of trucks owned or controlled: 1. Total capacity: 3 net tons. (d) List principal towns where coal delivered by truck was sold during 1938: (1) Sold and delivered by trucks owned or controlled by you: Altoona, Coalport, Hollidaysburg. (2) Sold to and delivered by independent truckers: Altoona. (e) Name and number of nearest United States or State route: 53. Distance to same: 1⁄2 mile. 4. PRODUCTION AND PREPARATION METHODS: (a) Name or number of coal bed worked: B. (b) Thickness of coal bed: Including partings: 4 ft; excluding part ings 34 inches. (4) Tons mined from strip pits-use strip mine form T-1-S. (e) Number of mining machines (cutting or shearing) of all types used: 1 (f) Number of animals, locomotives, rope hoists, and conveyors 1 used in UNDERGROUND HAULAGE: (Do not include shaft hoists, main slope hoists, hoists for car shifting at conveyor heads or slope conveyors). Animals: 2. Electric locomotives: None. Other locomotives: None. Rope hoists: None. "Mother" conveyors I used in transportation: Number: None. Length: None. How used: None. (g) Power drilling of shot holes in 1938: (1) Number of drills used in rock only.... (Top, bottom, or other rock.) Electric drills Pneumatic None None 1 Hand-loaded face conveyors should be omitted here and reported under 4(h). Do not include "mother" conveyors which perform a transportation function and which should be reported under 4-f. Count each conveyor advancing a room face or entry face, or working on a pillar as a machine or unit. 4. PRODUCTION AND PREPARATION METHODS-Con. (2) Sizes of coal mechanically cleaned.. 5. DAYS OF OPERATION AND CAPACITY: (a) Total number of full days tipple was in operation during the year: 172 days. (Parts of days should be reduced to equivalent in full days.) (b) Average daily production of the mine in 1938: 41 tons. 6. EMPLOYMENT AND WORKING TIME IN 1938: NOTE. To avoid needless work by the reporting producer, the Commission has adopted for this production report the same question on employment which is used on the accident report form of the U. S. Bureau of Mines (6-470-B). Producers who have already reported to the Bureau of Mines may, if they so desire, answer this question by authorizing the Commission to consult the Bureau's record, using line 6-a below. 6. (a) Do you prefer to authorize the Commission to utilize the employment record for 1938 previously furnished by you to the U. S. Bureau of Mines? No (Yes or No). (If Yes, question 6-b may be omitted.) 7. Were there any strikes or labor suspensions in 1938 at the mine? If so, please state number of men affected and duration in days, excluding Sundays and holidays: Men on strike or suspension: None. Average number of days: None. I certify that the answers given above are true and correct to the best of my knowledge and belief. VICTOR HILL COAL CO. Signature C. H. LAING. Date: March 1939. Official position Owner. "Form X" EASTERN BITUMINOUS COAL ASSOCIATION Lincoln Trust Building, Altoona, Pa. Bituminous coal produced in month of June 1940. Field: Bituminous. Confidential County: Clfd. (a) If mine has no rail connection, please report as "None." (b) Includes nonrevenue railroad fuel, cars not billed, and part loads. (c) Includes shipments by truck or wagon, coal used by employees or taken by locomotives at tipple, and direct deliveries to affiliated industries at mines; also include coal put into storage at mines, if any. Date mailed: July 11, 1940. Cost Form No. 3 Officer signing report: C. H. LAING. Key Code No. Do not fill in (Report on this form all mines with rail or river connections and all mines having a present actual daily capacity of 50 net tons or more) |