5. The name and post office address of the principal officer or managing agent of the company in Mississippi, if any.

6. The aggregate number of miles traveled within the state of Mississippi by its cars during the preceding calendar year and the aggregate number of miles over each railroad in the state; and the total number of miles traveled by its cars during the preceding calendar year wherever operated.

7. The average number of miles traveled by the cars of each class of its cars during the preceding year. The number of cars necessary for the mileage traveled within the state of Mississippi, under the circumstances that ordinarily attend the use of such cars, and where different classes of cars are used by said company, as to the matters embraced in this and the preceding paragraph, it shall furnish the required information as to each class of said cars on the forms prescribed and furnished by the state tax commission.

8. The actual cash value on the first day of February next preceding, of the said number of cars necessary to provide for the mileage to be reported as required by paragraph 6 of this section.

9. The real estate, personal property, structures, machinery, fixtures, and appliances, owned by said company, within the state, and the location and the actual value thereof, and in what county, municipality, road district, school district or other taxing district where the same was located on the first day of February next preceding.

Tax commission may call for additional information.

Sec. 6. Upon the filing of such statements the state tax commission shall examine each of them and if it shall deem the same insufficient, or if they fail to fully set out the matters required to be reported, or if the state tax commission desires any other or further information it shall require such officer, or agent, to make such other and further statements as to such matters as it may deem proper.

Failure to report-penalty.

Sec. 7. If any company shall fail, or refuse, to make and file any statements required by this act, or any other statement demanded by the state tax commission, such company shall forfeit and pay the state of Mississippi for each such failure, neglect or refusal, the sum of not less than $50, nor more than $5,000 to be recovered by action which shall be instituted and prosecuted by the attorney general under the direction of the state tax commission, and in case of such failure, neglect, or refusal, the com

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mission shall make out an assessment against the company or companies, from the best information obtainable.

Tax commission to make assessment.

Sec. 8. The state tax commission shall, if practicable, on the first Monday of June, and if impracticable, as soon thereafter as it can be done in each year, make out an assessment against each company subject to taxation under the provisions of this act, and assessment showing the total amount of property of each company for the state of Mississippi, which value shall be determined from the information required by section 5 of this act; and each company shall be assessed with the value of its property within this state and the cars of the said company necessary under the circumstances ordinarily attending the use of said cars for the mileage to be reported under paragraphs 6 and 7 of section 5, and from such other information as the commission may have or obtain. The tax commission shall apportion the total value of the cars of each company assessed under the provisions of this act to the total number of miles of railroad over which the cars traveled, and shall apportion to each county an assessment in the proportion that the number of miles of railroad in the respective counties over which the cars of said company traveled, bears to the total number of miles of railroad over which the cars of said company traveled for the entire state and the said statements shall show the assessed valuation for each mile of railroad and the number of miles and name of each railroad over which the company's cars are assessed. And the assessment, when made and completed, shall remain for one month in the office of the state tax commission, open for inspection and be for said time subject to objections thereto which may be filed by the respective companies.

Objections to assessments.

Sec. 9. On a day fixed by previous order of the state tax commission, but not less than 30 days from the time said assessments are open to inspection and subject to objection unless the company shall desire an earlier date, it shall meet in its office and hear and determine objections to assessments made by the respective companies, and the commisssion shall remain in session until all objections are heard and disposed of, and it may, if it think objections just, sustain the same, or any assessments may be increased or decreased, or changed if the same shall appear to be necessary and proper.

Commission to furnish information to board of supervisors.

Sec. 10. When all objections to the assessments, as made under the provisions of this act, have been heard and determined the state tax commission shall approve by order the assesssments of

the respective companies and copies of the same shall be sent to the clerk of the board of supervisors of the several counties of the state, who shall file and preserve the same as a record in his office.

Clerk to certify assessment to sheriff.

Sec. 11. The clerk of the board of supervisors of each county, upon receipt of the assessments of any company, or companies, assessed under the provisions of this act shall certify an exact copy of the same to the sheriff and tax collector, and shall certify to the said sheriff and tax collector the number of miles of each railroad over which the cars of each of said companies traveled, and the number of miles of each railroad in each municipality and taxing district in the county, the value per mile of each railroad for each company and the tax rate for each taxing district in the said county.

Tax collector to determine taxes due.

Sec. 12. Upon receipt of the assessments and information required by the preceding section, the sheriff and tax collector shall determine the total amount of taxes due from each of said companies by multiplying the value apportioned to each district by the tax rate for the said district, and shall prepare and mail to the respective companies, at its principal office or place of business in Mississippi, and if none in Mississippi, to its principal office wherever located, showing the total amount of taxes due from said company for the county and all taxing districts thereof, and upon receipt of payment the sheriff shall distribute the amount collected to the various funds of the districts and county in proportion to the assessment for each district and the tax rate therefor.

Railroads to file report.

Sec. 13. That it shall be the duty of all railroads operating in the state of Mississippi to furnish to the Mississippi state tax commission, on blanks to be furnished by the said commission to the railroad companies operating in the state of Mississippi, a true and accurate record of the car mileage made by the cars of the said companies as defined in section 2 of this act over their rails within the state of Mississippi during the preceding calendar year, said reports to be duly attested by the proper officers of said railroad companies and which shall be filed in the office of the Mississippi tax commission on or before the first day of May of each calendar year, or as soon thereafter as they can practically be compiled; said reports to become delinquent on and after the first day of June of the year in which they are due, and the officers of any railroad company failing to make the reports hereinbefore provided shall be deemed guilty of a misdemeanor, and on

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conviction thereof shall be fined not exceeding one hundred ($100.00) dollars, or in default of payment thereof imprisoned not exceeding thirty (30) days.

Failure to report-penalty.

Sec. 14. Any company, as defined in section 2 of this act, failing to make a report to the Mississippi tax commission as herein required, or which shall fail to comply with any of the provisions of this act shall be prohibited from doing business in the state of Mississippi, or operating its rolling stock over any railroad in the state of Mississippi; and it shall be the duty of the chancery court of Hinds county, upon application of the state tax commission, to issue an injunction prohibiting all such companies who have failed or refused to comply with the provisions of this act from further operating their rolling stock over any railroad in the state of Mississippi. Provided that all such companies shall have the right to have the injunction issued as above set out, set aside on showing to the court that they have complied with the provisions of this act.

Tax collector to enforce payment.

Sec. 15. That the sheriff and tax collector of every county and the tax collector of every municipality shall have the same rights and powers to collect the taxes due from any company as defined in section 2 of this act as is now given to said tax collectors for the collection of other ad valorem taxes; but no proceeding to distrain the property of any such company shall be begun within thirty (30) days from the time the notice of the amount of taxes due has been mailed or delivered to such company as herein provided.

Municipalities to assess.

Sec. 16. The clerk, or tax collector, of every municipality shall copy from the roll or schedule filed with the clerk of the board of supervisors, as provided by section 10 of this act, the number of miles of each railroad over which the cars of any company as defined in section 2 of this act, traveled through the respective municipalities, and the number of miles of each railroad over which the cars of any such company traveled which lies in any separate, adjacent, annexed territory constituting with a municipality a separate school district; and shall copy the assessed value per mile of each company over any railroad or railroads, operating through such municipality and separate, adjacent, annexed territory, and shall determine the assessment of each company by multiplying the valuation of each company apportioned to each mile of railroad, by the number of miles of railroad over which the cars of any such company have traveled lying in such municipality or separate, adjacent, annexed territory, and

the assessment so determined plus the value of any other property assessed, shall constitute the assessment of the property of the respective companies within the municipality and in the separate, adjacent, annexed territory constituting a separate school district. And all such copies and assessments made as herein provided shall be placed in the hands of the municipal tax collector and be his warrant for the collection of municipal and separate school district taxes.

Sec. 17. That this act take effect and be in force from and after its passage.

AN ACT to make the terms of the several circuit courts for the transaction of criminal business perpetual.

Terms of circuit courts for transactions of criminal business made perpetual.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That from and after the passage of this act, that in addition to the regular terms of the several circuit courts of this state, as now fixed by law, the terms of each and all of said courts shall, for the transaction of criminal business, be perpetual, and each and all of said courts, for the transaction of criminal business, shall be open at all times, for the trial of cases in which a life sentence or capital punishment could be inflicted. Grand jury to serve until successors selected.

Sec. 2. That the grand jury selected and impanelled at any regular or special term of the circuit court of any county, after the passage of this act, shall be impanelled as grand jurors of said county to serve as such until their successors are selected and impanelled at the next session of the regular term of the said court or special term thereof.

Circuit judge may convene court-notice necessary.

Sec. 3. That whenever, in the opinion of the judge of any circuit court of any county in the state, the public interest requires a session of said court for the transaction of criminal business, the judge may name a date for the convening of said session at any time he may determine, and he shall in writing give six days notice to the sheriff and circuit clerk of said county to summon the grand jurors of said county to be at the court house on the day and time named for the said session of said court, and on receipt of such notice the said sheriff shall summon said grand jur