REVENUE AND TAXES. 2645

Tax on Gross Receipts of Certain Corporations.

An. Code, sec. 167. 1904, sec. 164. 1888, sees. 146 and 153. 1872, ch. 234. 1874, ch. 408.

1880, ch. 559. 1896, ch. 120, sec. 146. 1906, ch. 712. 1918, ch. 469, sec. 167.

1922, ch. 351, sec. 167.

172. A State tax or a franchise tax is hereby levied annually upon
the gross receipts of all railroad companies whose roads are worked by
steam power, incorporated by or under the authority of this State or any
other State, Territory, District of Columbia or foreign country, and doing
business in this State, such State tax being as follows, to wit: One and
one-quarter per centum on the first $1,000 per mile of gross earnings, or
on the total earnings if they are less than $1,000 per mile, and two per
centum on all gross earnings above $1,000 and up to $2,000 per mile;
and when the earnings exceed $2,000 per mile two and one-half per cen-
tum on all earnings above that sum; a State tax, as a franchise tax of
two and one-half per centum upon the gross receipts or earnings of every
telegraph or cable, express or transportation, parlor car, sleeping car, safe
deposit and trust company, incorporated under any general or special law
of this State, and doing business therein; a State tax as a franchise tax
of two per centum is hereby levied annually upon the gross receipts or
earnings of all telephone and oil pipe line companies, and title insurance
companies incorporated under any general or special law of this State,
and doing business therein; and a State tax as a franchise tax of one per
centum upon the annual gross receipts or earnings of all electric light
companies incorporated under any general or special law of this State,
and doing business therein; and a State tax as a franchise tax of one and
one-half per centum upon the annual gross receipts or earnings of all elec-
tric construction and gas companies incorporated under any general or
special law of this State, and doing business therein; if any such railroad
company has part of its road in this State and part thereof in another
State or States, such companies shall return a statement of its gross re-
ceipts over its whole line of road, together with a statement of the whole
length of its line and the length of its line in this State, and such company
shall pay to the State at the said rates hereinbefore prescribed upon such
proportion of its gross earnings as the length of its line in this State bears
to the whole length of its line; and similar statements shall be made by
each oil pipe line company, and each sleeping car, parlor car, express or
transportation company, telephone or telegraph or cable company, so that
the proportion of the said gross earnings of the said companies, respec-
tively, accruing, coming from their business within this State, may be ac-
curately ascertained, or said statement may be made in any other mode
satisfactory to and required by the State Tax Commission; the said gross
receipts taxes shall be due and payable at the treasury on or before the
first day of July in each year. All the provisions and requirements of this
section shall be in force and applied to all corporations of a like kind to
those above enumerated which are doing business in this State, and which
are incorporated by or under the laws of any other State, District, Terri-
tory or foreign country. Every unincorporated association, partnership
or individual engaged in any one or more of the above specially enum-