ment has been made by said Coal Company as afore-
said, it being the meaning and intent of this Act
that said Coal Mining Companies shall not be taxed
at the same time on their production of coal, and
also on their capital stock, but the tax imposed by
this Act shall, when paid, be a discharge of the State
tax on the capital stock of said company so paying
as aforesaid.
SEC. 8. And be it further enacted. That for the pur-
pose of enabling the Comptroller to test the correct-
ness of the returns made by the President, Treasurer,
Cashier, or other officer of any railroad or canal
company, made in pursuance of this Act, or in the
event of the failure of such President, Treasurer,
Cashier, or other officer to make return as directed
by this Act, to enable the said Comptroller to ascer-
tain the amount of coal so mined and transported by
any company as aforesaid, said Comptroller be and
he is hereby authorized and empowered to examine,
under oath, every officer of any railroad or canal
company in this State, or any other person, touching
the amount of coal so mined and transported as afore-
said; and any such officer or other person refusing
to be sworn, or to testify his knoledeqe when called
on by the said Comptroller, shall he guilty of a mis-
demeanor, and shall, upon indictment and conviction
thereof, in any court having jurisdiction, be fined
not less than one hundred dollars nor more than five
hundred dollars, in the discretion of the court.
SEC. 9. And be it further enacted. That this Act shall
take effect from and after the date of the passage
thereof.
Approved April 1, 1872.
|
To test cor-
rectness of
returns.
May examine
under oath.
In force.
|
