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136. Corporations to file with State
tax commissioner a copy of the
certificate of incorporation, pen-
alty.
137. County commissioners and ap-
peal tax court directed to cor-
rect valuation and assessment.
138. Presidents and proper officers of
all corporations to furnish an-
nually to county commissioners
and appeal tax court a list of
stockholders; stock of non-resi-
dent stockholders, how assessed
and taxes thereon, how paid;
penalties.
139. Statements to be under oath if
required.
140. Penalty for failure to comply
with sections 138 and 139.
141. Also to furnish a full statement
of their real estate; how value
of atock shall be ascertained,
railroad companies.
142. Assessment of stock or property
of corporations whose capital
in whole or in part is invested
in taxable securities.
143. Abatement of plant of manufac-
turing establishments.
144. State tax commissioner to return
to comptroller his valuation of
stock; notification to corpora-
tions; appeal.
Increase of Assessment.
145. Owner to be notified before; pro-
ceedings thereupon.
State Tax on Gross Receipts of
Railroad Companies.
146. One-half of one per cent, to be
levied
147. Duty of financial officer of such
companies to report to comp-
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troller, annually, amount of
their gross receipts.
148. Penalty for failure to report.
149. Comptroller may examine offi-
cers under oath.
150. Penalty for failure to pay; suit;
proceedings.
151. Judgment by default, when to be
entered; jury trial.
152. Comptroller's certificate to be
prima fade.
153. Ascertainment of gross receipts
of railroads extending beyond,
this State, how to be made.
154. Property of companies paying;
gross receipts tax to be exempt
from other State taxation.
County Taxation of Railroad
Property.
155. Property to be taxed for county-
and city purposes like property
of individuals.
Sinking Fund.
156. How surplus monies in treasury
shall be invested for.
Taxation of Dogs.
157. County commissioners may pro-
vide for.
158. Division of counties into dis-
tricts, duty of constables to-
enumerate, assess and collect;
compensation.
159. County commissioners to furnish
constables with metal tags to be
worn by all dogs; when dogs
may lawfully be killed.
160. Malicious removal of such tag.
161. Loss of tag; duplicate may be
supplied.
162. Constables may be removed for-
neglect of duty under sections-
158 and 159.
163. Counties excepted.
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