1858 REVENUE AND TAXES. [ART. 81

1890, ch. 559, sec. 2.

166. It shall be the duty of each and every railroad com-
pany, telegraph company, cable company, express company,
transportation company, oil or pipe line company, title-insur-
ance company, electric light company and electric construction
company, telephone, parlor car, sleeping car, safe deposit,
trust, guarantee and fidelity company 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 commissioner 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 commis-
sioner 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
revenues aforesaid for such year, and to transmit the amount
of such State tax to the comptroller of the treasury, to be col-
lected and received into the State treasury as other State taxes
are received into the treasury of this State.

Ibid. sec. 3.

166. If any officer of any such corporation or company
required to moke 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 corporation
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.