548 REVENUE AND TAXES. [ART. 81

attorney of the city or county in which such business is trans-
acted, or is proposed to be transacted, to prosecute and recover
such penalty, and it shall be the duty of the State tax commis-
sioner to inform the State's attorney of any violation of this
article of which he may be advised, and to require him to pro-
ceed to recover the penalty for such violations as prescribed in
this article.

1890, ch. 608

146-11. Each and every such foreign corporation or com-
pany shall on or before the fifteenth day of April next, and on
or before the fifteenth day of April in each year hereafter,
make a report under the oath of its president, treasurer or other
proper officer to the State tax commissioner, setting forth and
showing the total gross receipts in this State of such corporation
or company for the year ending on the preceding thirty-first day
of December, either from business done in this State on its own
account or through its individual agent or agents, or from
royalty on its patent rights, plant or property employed or hired
or rented by any person or persons in this State, or by any cor-
poration organized under the laws of this State, under any con-
tract with such foreign corporation, or from business done in
this State by any corporation organized under the laws of this
State, and of which such, foreign corporation may be a stock-
holder, and which may be employing in any manner or under
any contract with such foreign corporation, and using the patent
rights, plant or property of such foreign corporation for profit in
this State.

Ibid.

146-12. Upon the receipt of such report by the State tax
commissioner of the gross receipts in this State of any such
foreign corporation or company, the said State tax commissioner
shall cause the same to be filed in his 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.