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Priority of State's Lien.
142. Commencement of suit to give
State a lien on lands of debtor
to State.
Tax on Official Commissions.
143. Enumeration of. Amount of
tax.
144. Clerks not to administer official
oath until this tax is paid.
145. Amount of this tax upon clerks.
146. Secretary of State to furnish
comptroller, annually, a list
of qualified officials.
Assessment of Corporate Stock
Owned by Non-Residents.
147. Situs of such stock for purposes
of taxation.
State Tax Commissioner.
148. Appointment, tenure; qualifi-
cation; salary; duties
149. Clerks and assistant clerks to ;
their salaries.
150. Bank officers to report annually
number of shares, State tax
commissioner to assess the
stock, and the bank to pay
such tax, when.
151. Penalty for failure to make the
statement required in section
150.
152. Penalty for failure to pay the
tax , suit by the State.
153 Chief officer of security and
other such corporations to
make annual report to State
tax commissioner of then-
trust investments.
154. Corporations to flie with State
tax commissioner a copy of
their certificate of incorpora-
tion, penalty.
155. County commissioners and ap-
peal tax court directed to
correct valuation and assess-
ment
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156. Presidents and proper officers
of all corporations to furnish
annually to county commis-
sioners and appeal tax court
a list of stockholders; stock
of non-resident stockholders,
how assessed and taxes
thereon, how paid; penalties.
157. Statements to be under oath if
required.
158. Penalty for failure to comply
with sections 156 and 157.
159. Also furnish a full statement of
their real estate; how value
of stock shall be ascertained ,
duty of State tax commis-
sioner; railroad companies.
160. Assessment of stock or prop-
erty of coi porations whose
capital in whole or in part is
invested in taxable securities.
161. Abatement of plant of manu-
facturing establishments
162. State tax commissioner to re-
turn to comptroller his valua-
tion of stock , notification to
coi porations; appeal.
Increase of Assessment.
163. Owner to be notified before;
proceedings thereupon
Tax on Gross Receipts of Certain
Corporations.
164. Tax upon gross receipts of rail-
road, telegraph, cable, express
or transportation, telephone,
parlor car, sleeping car, safe
deposit, trust, guarantee, fidel-
ity, oil pipe line, title insur-
ance, electric light, electric
consti uction, gas, guano,
phosphate and fertilizer com-
panies.
165 to 182. Provisions in detail for
the ascertainment, enforce-
ment and collection of such
gross receipts taxes.
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