WM. PRESTON LANE, JR., GOVERNOR. 1668

special rates, as nearly as may be, shall be certified, billed,
paid and collected, and subject to the same provisions as
are other ordinary State taxes under this Article.

(2) If any railroad to which this sub-section is applic-
able shall have failed or refused to pay the tax measured
by revenues from any such operating property imposed by
Section 95 of this Article for any year or years, not barred
by Section 160 of this Article or otherwise, preceding the
year in which this Act becomes effective, or shall have paid
such tax for any such preceding year or years and, upon
mere compliance with the formalities prescribed by Sec-
tions 162A to 162E of this Article, shall be entitled to a
refund thereof, then for each such year for which such
tax has not been paid and for each such year for which such
railroad is so entitled to a refund of the tax, the operating
property aforesaid of such railroad shall be and is hereby
declared to be subject to a tax for State purposes at the
special rate of $2.00 on each $100.00 of valuation, and if
such property was exempt from other ordinary State taxes
for such year or years, it shall also be and is hereby de-
clared to be subject to such State taxes for such year or
years at the regular rate or rates fixed by law for such
year or years.

(3) If, as imposed by paragraph (2) of this sub-sec-
tion (h), State taxes at either the special or regular rate
or rates, or both, shall become payable, the State Tax
Commission shall forthwith certify the assessment or as-
sessments, for the year or years involved, of the operating
property in this State, except land, of the respective rail-
roads worked by steam to the State Treasurer, who shall
forthwith bill each such railroad for the special tax so
due by it at the rate of $2.00 on each $100.00 of each such
assessment. The Treasurer shall also bill each such rail-
road for other ordinary State tax on such assessment or
assessments at the regular rate or rates for the year or
years involved. Each taxpayer liable, as in this sub-section
provided, shall pay the tax or taxes imposed by this Sec-
tion and for which it shall be billed, as aforesaid, within
30 days from the date the bill therefor shall be mailed it
by the Treasurer, and interest shall run at the rate of 6%
per annum, and be due and payable on State taxes so billed
at either the special or regular rate or rates, or both, from
the 31st day after the mailing of the bill or bills therefor.
Such taxpayer may credit against the State taxes at the
special or regular rates, or both, so billed it the amount of
any unpaid refund of gross receipts taxes to which it shall
be entitled.