REVENUE AND TAXES. 1057

be computed and paid at the rate of two per centum (2%) with respect
only to their receipts derived from the business of insurance or guaranty,
without any deductions or credits of any kind whatsoever.

(4) All domestic and foreign electric light or power companies doing
business in this State, at the rate of one (1 %) per centum.

(5) All domestic and foreign gas companies doing business in this State,
at the rate of one and one-half (1 1/2%) per centum.

—(b) If any such railroad company has part of its road in this State and
part thereof in another State or States, such company shall return a state-
ment of its gross receipts over its whole line of road, together with a state-
ment 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 pre-
scribed 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 com-
panies, respectively, accruing, coming from their business within this State,
may be accurately 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.

(c) Every partnership or individual engaged in any of the above enu-
merated branches of business in this State shall be subject to the tax im-
posed by this section and comply with all provisions relating thereto as if
such firm or individual were a corporation.
See footnote to sec. 1.

1929, ch. 226, sec. 92.

92. Every taxpayer subject to the tax imposed by the last preceding
section shall on or before the fifteenth day of March in each year make a
report under oath of its president, treasurer or other proper officer, to the
State Tax Commission showing its total receipts accruing from business
done in this State for the year ending on the preceding 31st day of
December, and the State Tax Commission shall file such report in their
office, and on or before the first day of June next in each year calculate the
State tax due from such taxpayer on its gross receipts aforesaid for such
year, and transmit the amount of such State tax to the Comptroller of the
Treasury, for collection and payment to the State Treasurer.
As to the State Tax Commission, see sec. 158, et seq.

1929, ch. 226, sec. 93.

93. If any such taxpayer so doing business in this State shall neglect

or refuse to make such report or return of gross receipts to the State Tax

Commission within the time specified as aforesaid in any year, it shall be

the duty of said Tax Commission to ascertain in any manner they may

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