LLOYD LOWNDES, ESQUIRE, GOVERNOR. 159

two per centum is hereby levied annually upon the gross
receipts or earnings of every telegraph or cable, express or
transportation, telephone, parlor car, sleeping car, safe deposit,
trust, guarantee and fidelity company incorporated under any
general or special law of this State and doing business therein;
a State tax, as a franchise tax, of one per centum is hereby lev-
ied annually upon the gross receipts or earnings of all oil pipe
line companies and all title insurance companies incorporated
under any general or special law of this State, and doing bus-
iness therein; and a State tax as a franchise tax of three quar-
ters of one per cent, upon the annual gross receipts or earnings
of all electric light companies incorporated under any general
or special law of this State, and doing business therein; and a
State tax as a franchise tax, of one and one half per centum
upon the annual gross receipts or earnings of all electric con-
struction companies and gas companies incorporated under any
general or special law of this State, and doing business therein,
and every guano, phosphate or fertilizer company incorporated
by or under the laws of any other State, territory, District of
Columbia, or foreign country, and doing business in this State;
if any such railroad company has part of its road in this State,
and part thereof in another State or States, such company shall
return a statement of its gross receipts over its whole line of
road, together with a statement of the whole length of its line,
and the length of its line in this State, and such company shall
pay to the State at the said rates hereinbefore prescribed upon
such proportion of its gross earnings as the length of its line
in this State bears to the whole length of its line, and similar
statements shall be made by each oil pipe line company, and each
sleeping car, parlor car, express transportation, telephone or
telegraph or cable company, so that the proportion of the said ,
gross earnings of the said companies respectively accruing
coming from their business within this State, may be accu-
rately ascertained, or said statement may be made in any other
mode satisfactory to, and required by the State Tax Commis-
sioner; the said gross receipts taxes shall be due and payable
at the treasury on or before the first day of July in each year;
all the provisions and requirements of this section shall be in
force and apply to all corporations of a like kind to those
above enumerated which are doing business in this State, and
which are incorporated by or under the laws of any other State,
district, territory or foreign country. Every unincorporated
association, partnership, or individual engaged in any one or
more of the above specially enumerated branches of business
in this State, except guano, phosphate and fertilizer companies,