104 GENERAL LAWS OF THE at which such retail business is conducted and shall also further show whether the excise tax herein provided to be paid, was to be paid by the distributor or not; and also furnishing such additional information as the auditor of public accounts may require; and such distributor shall pay to the auditor of public accounts at the time of making such statement an amount of money equal to the excise tax herein laid upon such gasoline, which the distributor has agreed to pay. The statement rendered by the retail dealer shall show the total number of gallons of gasoline sold by him and the name of the distributor or distributors from whom the gasoline was purchased and shall show by such statement the amount of gasoline sold by such person at retail, if any, on which the excise tax was paid by the distributor; and such retail dealer shall pay to the auditor of public accounts at the time of making the report or statement herein required, an amount equal to the tax herein laid upon all such gasoline sold by him on which the tax was not previously paid by the distributor from whom the gasoline was purchased or obtained. If by the terms of the sale of gasoline by the distributor or wholesaler to the retailer the excise tax hereby laid upon gasoline is to be paid by the distributor he shall upon the delivery of such gasoline to the retailer, deliver to him a statement, in writing, showing the name of the retailer, the date of the sale or delivery, the number of gallons delivered and agreeing thereby to pay the amount of the excise tax thereon, which statement shall be signed by the distributor, or his agent in charge of such business, and thereupon the distributor shall become and be bound to pay such excise tax and the retailer shall not be liable or required to pay the same; provided he shall preserve such statement and exhibit the same to the auditor of public accounts whenever requested so to do by the auditor. The statements required to be made by the distributor or retail dealer, shall be sworn to before some officer authorized to administer oaths, and the making of any false or fraudulent statement as required herein shall constitute perjury and upon conviction therefor the person so offending shall be punished as otherwise provided by law for the crime of perjury. Penalty for violating provisions of this act. Sec. 5. Any distributor or retail dealer who shall fail to make statements and remittance to the auditor of public accounts as required by this act, or who shall knowingly sell or distribute any gasoline without paying the tax thereon as provided by this act, shall upon conviction be fined in a sum not less than $25.00, nor more than $100 for each offense. 105 STATE OF MISSISSIPPI Dealer may be enjoined for violations. Sec. 6. Any distributor or retail dealer who shall violate any of the provisions of this act shall be restrained by proper proceedings instituted in the name of the state of Mississippi by the attorney general or any district attorney from either distributing or selling gasoline, the sale of which is taxable in this state, until they shall have complied with the provisions of this act. Penalty added when tax payment delinquent. Sec. 7. When any tax hereunder shall not be paid when due, the same shall be considered delinquent and there shall be added to such tax a penalty of 5 per centum of the amount thereon, and legal interest, and may be recoverable in a suit brought by the State. Sec. 8. That this act shall take effect and be in force from and after its passage. Approved March 25, 1922. CHAPTER 117. HOUSE BILL No. 436 AN ACT to amend section 29 of chapter 104 of the laws of 1920 so as to provide for a privilege tax on employes of fire insurance agents who solicit fire insurance. Privilege tax on fire insurance agents. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 29 of chapter 104 of the laws of 1920, be and the same hereby is amended to read as follows: Hemingway's code, sec. 6531. Section 29. That section 6, chapter 73, laws of Mississippi of 1908 be and the same is hereby amended to read as follows: Insurance Agents-On each fire insurance agent doing an insurance business in a city of over 7,500 inhabitants On each fire insurance agent doing an insurance business in a city of 2,000 inhabitants or more, and less than 7,500 inhabitants Same, on all other fire insurance agents doing a fire insurance business $50.00 30.00 15.00 Every employe of a person, firm or corporation who solicits the sale of fire insurance directly or indirectly shall be liable for the above tax. Sec. 2. That this act take effect and be in force from and after its passage. Approved March 18, 1922. 106 GENERAL LAWS OF THE CHAPTER 118. SENATE BILL No. 196 AN ACT to amend section 1 of chapter 107, of the acts of 1918, changing the privilege tax on near beer and other drinks. Privilege tax on "near beer," etc.-laws 1918 amended. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 1 of chapter 107 of the laws of 1918, be and the same is hereby amended so as to read as follows, to-wit: Hemingway's code, sec. 6641. "Section 6:-On each retail dealer in non-alcoholic and non-intoxicating drinks, which simulate in appearance, odor, taste or quality of lager beer, where the same is sold, kept for sale or offered for sale, in the original packages, in (a) Cities and towns of more than one thousand in- (b) In towns of not more than one thousand inhabitants $12.50 7.50 5.00 And on each wholesale dealer in such drinks, or agent 100.00 Provided that the same shall not be sold or kept for sale except in the original packages, with each bottle properly labeled, and the privilege tax hereby imposed shall not validate the sale of any liquors, beers or drinks, the sale of which is now prohibited by law." Refund of tax paid under old law. Sec. 2. That all dealers in such drinks who have paid the license provided in section 1 of chapter 107 of the laws of 1918, shall be refunded after due application made for a refund, a proportion of the same represented by the unexpired term thereof, dating from their application for reimbursement. Penalty for sale in other than original packages. Sec. 3. Any licensed dealer who shall sell said drinks in other than the original packages, shall forfeit his license and upon conviction shall be fined not less than $25.00 for each offense. Sec. 4. That this act take effect and be in force from and after its passage. Approved March 18, 1922. AN ACT to amend section 19 of chapter 104 of laws of 1920 rela tive to the privilege tax on 'electric light companies. Privilege tax on electric light companies-laws 1920 amended. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 19 of chapter 104, laws of Mississippi of 1920 be and the same is hereby amended to read as follows: Hemingway's Code, Section 6507. Electric Light Companies-That there be and is hereby levied a privilege tax on each electric light company, or on each individual, firm, partnership, or corporation, selling electricity, or electric current, or renting electric lights, in the following amounts, to-wit: In each city or town or village of less than 5,000 inhabitants$ 50.00 In each city of not less than 5,000, but less than 7,500 inhabitants 75.00 In each city of not less than 7,500 but less than 10,000 inhabitants 100.00 In each city of not less than 10,000 but less than 12,500 inhabitants 150.00 In each city of not less than 12,500 but less than 15,000 inhabitants 175.00 In each city of not less than 15,000 but less than 17,500 inhabitants 200.00 In each city of not less than 17,500 but less than 20,000 inhabitants 300.00 In each city of not less than 20,000 but less than 25,000 inhabitants 400.00 In each city of 25,000 or more inhabitants 500.00 This section does not apply to hotels or other buildings supplying electricity to the tenants of the building in which the electric light plant is located. Provided, further, that no privilege tax shall be charged where the plant is owned by a municipality. Provided, however, that in towns of not exceeding 1,500 inhabitants, or villages, any person, firm, partnership, or corporation may sell electricity, or electric current or rent electric lights to not exceeding twenty patrons by paying a privilege tax of $10.00. Sec. 2. That this act take effect and be in force from and after its passage. Approved March 22, 1922. 108 GENERAL LAWS OF THE CHAPTER 120. SENATE BILL No. 399. AN ACT to provide for the raising of revenue by amending section 12 of chapter 104 of the laws of 1920, relating to privilege taxes on the bottling and sale of non-alcoholic and non-cereal carbonated and non-carbonated drinks, and to repeal section 3781 of the Mississippi code of 1906 and section 3 of chapter 104 of the laws of 1920. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 12 of chapter 104 of the laws of Missis sippi of 1920 be and the same is hereby amended to read as follows: Non-alcoholic and non-cereal carbonated and non-carbonated drinks or beverages, etc. Hemingway's code, sec. 6693. (a) On each establishment, person, partnership, firm or corporation bottling non-alcoholic and non-cereal carbonated or non-carbonated drinks or beverages: In towns of less than one thousand inhabitants or within two miles thereof In towns of less than two thousand inhabitants but not less than one thousand inhabitants, or within two miles thereof $100.00 150.00 In towns of less than four thousand inhabitants, but not less than two thousand inhabitants, or within two miles thereof 200.00 In town of less than six thousand inhabitants, but not less than four thousand inhabitants, or within two miles thereof 250.00 In towns of less than nine thousand inhabitants, but not less than six thousand inhabitants, or within two miles thereof 300.00 In cities or towns of less than twelve thousand inhabitants, but not less than nine thousand inhabitants, or within two miles thereof 350.00 In cities of less than sixteen thousand inhabitants, but not less than twelve thousand inhabitants, or within two miles thereof 400.00 In cities of sixteen thousand inhabitants or more, or within two miles thereof 500.00 In all other cases not herein above otherwise provided for the privilege tax shall be 100.00 Provided, however, that on each establishment, person, partnership, firm or corporation bottling any of the drinks or beverages covered by this act other than coca-cola, chero-cola, or other similar cola drinks or beverages, but not bottling coco cola, chero cola, or other similar cola drinks, or beverages, the privilege tax shall be 50 per cent of the amount imposed in the above schedule. |