ART. 81] TAX ON GROSS RECEIPTS OF CERTAIN CORPORATIONS. 543

pany incorporated under any general or special act of this State
and doing business in this State, on or before the fifteenth day of
April in each and every year to make a report under oath of its
president, treasurer or other proper officer, to the State tax com-
missioners showing its total receipts or revenues accruing from
business done in this State for the year ending on the preceding
thirty-first day of January, and it shall be the duty of the State
tax commissioner to file such report in his office, and on or before
the first day of June next, and on or before the first day of June
in each and every year thereafter, to calculate the State tax due
from such corporation or company on its gross receipts or reve-
nues aforesaid for such year, and to transmit the amount of such
State tax to the comptroller of the treasury, to be collected and
received into the State treasury as other State taxes are received
into the treasury of this State.

1890, ch. 659, sec. 3.

146-2. If any officer of any such corporation or company
required to make a report as aforesaid shall in such report or return
make a false statement he shall be deemed guilty of perjury, and
if any such corporation or company so doing business in this State,
shall neglect or refuse to make such report or return to the State
tax commissioner within the time specified as aforesaid in any
year, it shall be the duty of said tax commissioner to ascertain in
any manner he may judge to be most available and certain, and
to fix the amount of such gross receipts and revenues of such
corporation or company for such year, and to calculate and assess
the State tax on the amount of such gross receipts or revenues as
so ascertained and fixed, and to transmit the amount of such tax
to the comptroller in the same manner as if such corporation or
company had made its report or return according to the provisions
of the preceding section, and it shall be the duty of such corpo-
ration or company to pay to the State treasurer the amount of
such State tax on or before the first day of July in each and
every year.

Ibid. sec. 4.

146-3. It shall be the duty of the comptroller of the treasury
to receive such accounts of State taxes so transmitted to him by
the State tax commissioner and forthwith to proceed to notify