ART. 81] AGENTS OF FOREIGN CORPORATIONS. 1863

to proceed to recover the penalty for such violation as pre-
scribed in this article.

1890, oh. 608, sec. 3.

176. Each and every such foreign corporation or company
shall on or before the fifteenth day of April next, and on or
before the fifteenth day of April in each year thereafter, make a
report under the oath of its president, treasurer or other proper
officer to the State tax commissioner, setting forth and show-
ing 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 corporation organized under the laws of this State, under
any contract 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 stockholder, 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. sec. 5.

176. Upon the receipt of such report by the State tax com-
missioner 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 com-
pany 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.

Ibid, sec 6

177. If any officer of any such company or corporation
required by section 175 to make a return as aforesaid shall in
such return make a false statement, he shall be deemed guilty
of perjury; if any such corporation shall neglect or refuse to
make such return within the time limited as aforesaid, the
State tax commissioner shall ascertain by any means which he
may find most practicable and available the amount of such
gross receipts and shall fix the amount of the same for the