ALBERT C. RITCHIE, GOVERNOR. 785

ings 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 com-
pany, so that the proportion of the said gross earnings of the
said companies, respectively, accruing, coming from their busi-
ness 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 require-
ments of this section shall be in force and applied to all cor-
porations 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 for-
eign 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 provi-
sions of this Article with reference thereto as fully as if such
association, partnership or individual was a corporation.
168. It shall be the duty of each and every railroad com-

pany, telegraph company, cable company, express company,
transportation company, oil or pipe line company, title-insur-
ance company, electric light company and electric construction
company, telephone, parlor car, sleeping car, safe deposit and
trust company incorporated under any general or special act
of this State and doing business in this State, on or before the
fifteenth day of March in each and every year to make a re-
port under oath of its president, treasurer or other proper offi-
cer, as of the first day of January preceding said fifteenth
day of March, to the State Tax Commission showing its total
receipts or revenues accruing from business done in this State
for the year ending; on the preceding thirty-first day of De-

cember, and it shall be the duty of the State Tax Commission
to file such report in its 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 thereafter, to calculate the State tax due from such
corporation or company on its gross receipts or revenues afore-
said for such year, and to transmit the amount of such State
tax to the Comptroller of the Treasury, to be collected and re-
received into the State treasury as other State taxes are re-
ceived into the treasury of this State.
Approved April 13th, 1922.