198 GENERAL LAWS OF THE vided by said state auditor of public accounts. Upon receipt of such information, the state auditor of public accounts shall file the same in an index to be known as the stolen or recovered motor vehicle index"; and it shall be the duty of the auditor of public accounts to file reports of stolen or recovered motor vehicles reported to him by officials of other states; and the auditor of public accounts shall issue once a month a statement, available to the press, showing a list of all motor vehicles stolen or recovered within the state during the previous month; all substitute tags issued and tag numbers cancelled, and forward a copy of the same to the sheriff of each county. And the sheriff and tax collector, before issuing any certificate of ownership as herein provided, shall check the serial number of the motor vehicle to be registered against the numbers on said statement of stolen or recovered motor vehicles furnished him by the state auditor of public accounts. Unconstitutionality of one section not to affect other sections. Sec. 12. If any section or part of a section, of this act shall be declared unconstitutional, it shall not affect the constitutionality or validity of any other section or part of a section. Sec. 13. That chapter 222 of the laws of 1920 and all laws or parts of laws, in so far as same conflict with the provisions of this act are hereby repealed. Sec. 14. That this act take effect and be in force from and after November 15, 1926, save and except those provisions thereof re quiring the auditor of public accounts to select and contract for certificate containers, certificates, printed forms and other acts preparatory to the carrying out of the provisions of this act, and the provisions of section six, which sections shall take effect and be in force from and after its passage. Approved March 11, 1926. CHAPTER 121 SENATE BILL No. 62. AN ACT providing for a privilege tax on agents for the sale or purchase of bonds. Privilege tax on bond agents. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That a privilege tax of fifteen ($15.00) dollars, be and the same is hereby imposed on every person soliciting as agent the sale or purchase of bonds of every kind or description. Sec. 2. That upon the payment of said privilege tax by such agent in any county, he shall be permitted to carry on such business in any part of the state without paying any additional privilege tax, and no privilege tax shall be imposed by any municipality on such agents. Sec. 3. That this act take effect and be in force from and after its passage. Approved February 19, 1926. CHAPTER 122 SENATE BILL No. 129. AN ACT fixing a privilege tax on dealers in radios. Privilege tax on radio dealers. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That there is hereby imposed on each person, firm or corporation engaged in selling in the state of Mississippi, radios, a privilege tax, In each city, town or village of less than 1,000 inhabitants ...$ 5.00 In each city, of not less than 1,000 inhabitants and not more than 5,000 inhabitants 10.00 In each city of not less than 5,000 inhabitants and not more than 25,000 inhabitants 20.00 In cities of more than 25,000 inhabitants 30.00 Sec. 2. That this act take effect and be in force from and after its passage. Approved February 19, 1926. CHAPTER 123 HOUSE BILL No. 125. AN ACT placing a privilege tax on knitting mills. Privilege tax on knitting mills. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That an annual privilege tax is hereby imposed on each person, firm or corporation, operating knitting mills. For knitting mills operating 25 machines or less... For knitting mills operating over 25 machines and less than 50 machine............. $10.00 20.00 For knitting mills operating 50 machines and less than 100 machines 40.00 For knitting mills operating 100 machines and less than 200 machines 75.00 For knitting mills operating 200 machines and less than 400 machines 100.00 200 GENERAL LAWS OF THE For knitting mills operating 400 machines and less than 500 machines For knitting mills operating 500 machines or over 125.00 150.00 Sec. 2. That this act take effect and be in force from and after its passage. Approved January 28, 1926. CHAPTER 124 HOUSE BILL No. 428. AN ACT to amend section 2 of chapter 117 of the laws of Mississippi for 1924 so as to provide for a privilege tax on hotels having less than twenty-five bed rooms. Privilege tax on hotels. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 2 of chapter 117 of the laws of Mississippi for 1924, be, and the same is hereby amended so as to read as follows: On each person, firm or corporation operating a hotel, European or American: In cities of 10,000 inhabitants or more, for 300 bed rooms or more Same on each hotel having from 250 to 300 bed rooms. $750.00 650.00 500.00 400.00 350.00 250.00 100.00 50.00 In cities, towns or villages of less than 10,000 inhabitants and in all other places beyond the limits of a municipality on each person, firm or corporation operating a hotel, European or American, as follows: Same on each hotel having over 300 bed rooms. Same on each hotel having from 250 to 300 bed rooms. $500.00 400.00 300.00 250.00 200.00 100.00 1.00 All rooming houses or boarding houses, that at any time shall accommodate three or more transient guests, shall be classed as hotels and shall pay privilege tax accordingly. The word "transient" as herein used shall apply to guests who are accommodated for less than seven days at such rooming houses or boarding houses. Sec. 2. That this act take effect and be in force from and after its passage. Approved February 19, 1926. CHAPTER 125 HOUSE BILL No. 527. AN ACT to amend section 50, chapter 104, laws of 1920, Hemingway's code supplement, section 6492, imposing a privilege tax on animal shows, circuses, menageries, and side shows. Privilege tax on circuses. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 50, chapter 104, laws of 1920, Hemingway's code supplement, section 6492, be and the same is hereby amended so as to read as follows: Circuses. On each animal show, circus, or menagerie, or an exhibition advertised as such or usually classed as such, whether horses be shown in the ring or not, or whether admission fee be charged or not, for each day's or part of a day's performance, to be paid before any performance be given, within two miles of the city limits, or in cities of over 3,000 inhabitants, where the show, circus, menagerie or exhibition has a seating capacity of over 5,000-$500.00. Same, on each animal show, circus, or menagerie, or an exhibition advertised as such, or usually classed as such, whether horses be shown in the ring or not, or whether admission fee be charged or not, for each day's or part of a day's performance, to be paid before any performance be given, within two miles of the city limits, or in cities of more than 3,000 inhabitants, where the show, circus, menagerie, or exhibition has a seating capacity in excess of 2,000, but not in excess of 5,000-$250.00. Same, on each animal show, circus, or menagerie, or any exhibition advertised as such, whether horses be shown in the ring or not, or whether admission fee be charged or not, for each day's or part of a day's performance, to be paid before any performance can be given, at any place of less than 3000 inhabitants, in city, town, or village limits, or within two miles of the city, town, or village. limits, where the show, circus, menagerie or exhibition has a seating capacity of 2,000 or less $100.00. 202 GENERAL LAWS OF THE On each side show, to be paid at the time, for the time, and under like conditions and penalties as circus licenses $50.00. Sec. 2. That this act take effect and be in force from and after its passage. Approved February 19, 1926. CHAPTER 126 SENATE BILL No. 218. AN ACT fixing a privilege tax on each agency for the sale of waterwork plants, electric light plants, carbide plants, acetylene and other light plants of like nature, where an agency is established in this state or where such plants are kept on exhibition to induce sale. Privilege tax on each agency for sale of water-work plants, etc. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That there be and is hereby levied a privilege tax on each agency for the sale of water-work plants, electric light plants, carbide plants, acetylene plants, frigidair apparatus, and other plants of like nature, where located in this state the following tax, to-wit: In cities and towns of less than 1,000 inhabitants $10.00 In cities of over 1,000 and not more than 5,000 inhabitants... 20.00 In cities of over 5,000 and not more than 20,000 inhabitants... 30.00 In cities of over 20,000 inhabitants 50.00 Sec. 2. That this act take effect and be in force from and after its passage. Approved March 17, 1926. CHAPTER 127 HOUSE BILL No. 433. AN ACT to amend sections 4, 8, and 10, of chapter 138 of the laws of 1918, sections 77690, 7769s and 7769u, Hemingway's code, so as to provide for the assessment and taxation of electric power companies owning property not wholly situated in one county in the state of Mississippi. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 4 of chapter 138 of the laws of 1918, section 77690, of Hemingway's code, be and the same is hereby amended to read as follows: |