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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 of earnings of all electric, construction and gas com-
panies incorporated under any general or special law of this
State, and doing business therein; and every guano, phos-
phate or fertilizer company incorporated by or under the
laws of any other State, territory, District of Columbia or
ioreign 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
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CHAP. 712
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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 com-
pany 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
or transportation company, 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 accurately ascertained,
or said statement may be made in any other mode satis-
factory to and required by the State Tax Commissioner; 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 applied 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, shall be subject to said
gross receipts tax, and shall comply with all the provisions
of this article with reference thereto as fully as if such
association, partnership or individual was a corporation.
SEC. 2. And be it further enacted, That this Act shall take
effect from the date of its passage.
Approved April 5, 1906.
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Statement of
its gross
receipts
returned.
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