EMERSON C. HARRINGTON, GOVERNOR. 969

parlor car, sleeping car, safe deposit and trust company, in-
corporated under any general or special law of this State, and
doing business therein; a State tax as a franchise tax of two
per centum is hereby levied annually upon the gross receipts
or earnings of all telephone and oil pipe line companies, and
all guarantee and fidelity companies, title insurance compa-
nies incorporated under any general or special law of this
State, and doing business therein; and a State tax as a fran-
chise tax of one per centum 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 there-
in ; and a State tax as a franchise tax of one and one-half per
centum upon the annual gross receipts or earnings of all elec-
tric construction and gas companies incorporated under any
general or special law of this State, and doing business there-
in; if any such railroad company has part of ita road in this
State and part thereof in another State or States, such com-
panies 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 hereinbe-
fore 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 satisfactory
to and required by the State Tax Commission; 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 incor-
porated by or under the laws of any other State, District, Ter-
ritory 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
shall be subject to said gross receipts tax, and shall comply
with all the provisions of this Article with reference thereto