2652 ARTICLE 81.

An. Code, sec. 180. 1904, sec. 176. 1890, ch. 608, sec. 5.

185. Upon the receipt of such report by the state tax commission of
the gross receipts in this State of any such foreign corporation or com-
pany, the said state tax commission shall cause the same to he filed in
its office, and shall on or before the first day of June in each year calculate
the amount of gross receipt tax to be paid by the said foreign corporation
or company at the rate hereinbefore mentioned, to the treasurer of the
State, and shall send the said amount due to the State to the comptroller
of the treasury to be received as other State taxes are now received into
the treasury of this State.

An. Code, sec. 181. 1904, sec. 177. 1890, ch. 608, sec. 6.

186. If any officer of any such company or corporation required by
section 184 to make a return as aforesaid shall in such return make a false
Statement, he shall be deemed guilty of perjury; if any such corporation
shall neglect or refuse to make such return within the time limited as
aforesaid, the state tax commission shall ascertain by any means which it
may find most practicable and available the amount of such gross receipts
and shall fix the amount of the same for the year, and unless altered upon
appeal by the state board of appeal as hereinafter provided, such amount
so fixed by it shall stand as the basis of taxation of such corporation for
such year under sections 182 to 191.

An. Code, sec. 182. 1904, sec. 178. 1890, ch. 608, sec. 7.

187. The state tax commission is authorized and empowered to ex-
amine upon oath any officer, agent or employe of any such foreign corpor-
ation in this State, or any officer of any corporation of this State which
may employ or use in any manner the patent rights, plant or property of
any such foreign corporation for profit in this State, touching the said
business and the gross receipts in this State accruing from the same, and
any such officer, agent or employe refusing to be sworn, or refusing to
testify in the premises, or to give the information asked for by said state
tax commission, shall forfeit and pay to the State the sum of five hundred
dollars for every such refusal; the State tax commission is also author-
ized and empowered to examine upon oath any person whom it may be
advised has information and knowledge touching such business and the
gross receipts accruing from the same in this State, and any such person
refusing to be sworn or refusing to testify in the premises shall forfeit
and pay to the State the sum of five dollars for every such refusal.

An. Code, sec. 183. 1904, sec. 179. 1890, ch. 608, sec. 8.

188. When the state tax commission shall have ascertained the amount
of the gross receipts of any such foreign corporation doing business in
this State, and the amount of state tax on the same, it shall on or before
the first day of June in each year cause an account of the same to be filed
or placed in the office of the comptroller of the treasury, and the comp-
troller of the treasury shall proceed at once to notify the president, trea-
surer or other officer or agent of such foreign corporation doing business