ELIHU B. JACKSON, ESQUIRE, GOVERNOR.

269

SEC. 2. And be it enacted, That it shall be the duty of each and

every such corporation and company so doing business in this

State on or before the fifteenth day of April next, and on or be-

fore the fifteenth day of April in each and every year hereafter,

to make a report under oath of its president, treasurer or other

proper officer to the State tax commissioner, showing its total

gross receipts or revenues accruing from the business done in this

State for the year ending on the preceding thirty-first day of Janu-

Report..

ary, 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

hereafter, to calculate the State tax due on 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 collected and received into the State treasury

as other State taxes are received into the treasury of this State.

SEC. 3. And be it enacted, That if any officer of any such cor-

poration 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

Assess.

commissioner to ascertain in any manner he may judge to be most

available and certain, and to fix the amount of such gross receipts

or revenues of such corporation or company for such year, and

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 State tax to the comptroller in the same man-

ner as if such corporation or company had made its report or

return according to the provisions of this act, 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.

SEC. 4. And be it enacted, That 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 forth-

with to proceed to notify each such corporation or company of the

amount of such State tax by transmitting by mail to the president,
treasurer or other proper officer of such corporation or company

Notice

an account of such State taxes enclosed in an envelope or cover

having thereon a proper postage stamp and carefully directed to

such president, treasurer or other officer, and shall note in a book

to be kept for that purpose the date of placing in the mail the

envelope or cover containing such account; if no appeal be taken

within thirty days from the date of such notification, the said as-

certainment and assessment shall be final, but any such corpora-