114 GENERAL LAWS OF THE CHAPTER 127. HOUSE BILL No. 721. AN ACT to amend chapter 106, acts of 1920, so as to put privilege tax on six wheel log wagons. Privilege tax-six wheel log wagons-laws 1920 amended-Hemingway's code sup., sec. 6641, h 1. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That chapter 106, acts of 1920 be amended so as to read as follows: "That a privilege tax is hereby levied upon each person, firm, or corporation employed in the business of hauling logs on the public roads for commercial or saw mill purposes in the state of Mississippi, to be paid in the county of the owners' domicile, or in county where the business is conducted, which tax once paid shall be good for the whole state. For each 4 wheel wagon drawn by one team of two animals employed in such business........ $10.00 For each 4 wheel wagon drawn by more than one such team employed in such business.. $20.00 For each 6 wheel wagon employed in such business. $20.00 $20.00 On each trailer attached to trucks and used for hauling such commodity above mentioned. $15.00 But four wheel wagons used by local farmers during their vacation period shall not be taxed. Tax to be paid into road fund of county. SEC. 2. That this tax is to be collected in addition to all other taxes levied, and be paid into road fund of county in which collected. SEC. 3. That this act take effect and be in force from and after its passage. Approved April 5, 1922. CHAPTER 128. HOUSE BILL No. 488. AN ACT to amend section 8 of chapter 111 of the laws of 1920 so as to reduce the registration fee on motor vehicles from $2.00 to $1.00. Pay to state highway fund the residue. Motor vehicles-license fee reduced-laws 1920 amended-Hemingway's code, sup., sec. 5789-j. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 8 of chapter 111 of the laws of 1920, be,. and the same is hereby amended so as to read as follows: That upon the filing of the report required by section 3 of chapter 111 of the laws of 1920, and payment of a registration fee of one dollar, the tax collector shall deliver in numerical order the tags to the owner of the vehicle or cycle (and this may be done by parcel post). The tax collector shall keep a register in a well bound book which shall show in appropriate columns the facts stated in such report. The cycles shall be registered in a separate part of the book from the vehicles. The registration shall be made in numerical order and a new registration must be had each year and the license and registration fee therefor paid annually, provided that a person, or persons, holding a certificate for one year shall not become delinquent for failure to register or pay the annual license fee until the first day of February of the following year. At the end of the month, or within ten days thereafter the tax collector shall transmit to the auditor of public accounts a certified duplicate of each report made to him during the month by the owners as required by section 3 of this act, and shall at or within the same time, pay over to the auditor of public accounts all registration fees collected of the owners and others. Fees paid into state highway fund. At the end of each calendar year all the funds derived from such registration fees, which have not been expended by the auditor under the provisions of said act, shall be paid into the state treasury to the credit of the state highway fund and shall be expended in the manner provided by law for the expenditure of said state highway fund. Repealing clause. Sec. 2. That all laws and parts of laws in conflict with this act are hereby repealed. Sec. 3. That this act take effect and be in force from and after January 1st, 1923. Approved March 7, 1922. CHAPTER 129. HOUSE BILL No. 747. AN ACT to amend section 3873 of the Mississippi code of 1906, as amended by chapter 73 of the laws of 1908, in regard to privilege tax on dealers in second-hand clothing and second-hand shoes, and fixing the privilege tax on dealers in renovated or reclaimed second-hand army clothing, boots, shoes and blankets. Privilege tax-Dealers in second-hand clothing-laws 1908 amended. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 3873 of the Mississippi code of 1906, as amended by chapter 73, of the laws of 1908, be and the same is hereby amended to read as follows: 116 GENERAL LAWS OF THE Hemingway's code, sec. 3873. 3873. Second-Hand Clothing. On each dealer in second-hand clothing, or second-hand shoes, whether transient or resident $500.00 And, this shall apply even though a party has paid a privilege tax for his store, as herein required, if he deals in second-hand clothing, or second-hand shoes. Second-hand army clothing exempted. Sec. 2. That a dealer in renovated or reclaimed second-hand army clothing, boots, shoes and blankets, shall not be required to pay the privilege tax mentioned in section 1 of this act, if he does not deal in second-hand clothing or second-hand shoes other than renovated or reclaimed second-hand army clothing, boots or shoes; but such dealer in renovated or reclaimed second-hand army clothing, boots, shoes and blankets, whether such dealer be transient or resident shall be required to pay a privilege tax of $25.00. And this shall apply even though a party has paid a regular privilege tax for his store, if he deals in such renovated or reclaimed secondhand army goods. Sec. 3. That this act take effect and be in force from and after its passage. Approved April 7, 1922. CHAPTER 130. HOUSE BILL No. 930. AN ACT to amend section 25 of chapter 109, laws of 1918, entitled, "An Act taxing the net estates of decedents, and inheritances, legacies and gifts,' so as to give the state the right of recovery in proper cases in aid of the proceeding to assess inheritance taxes. Inheritance tax-Right of state to recover-laws 1918 amended. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 25 of chapter 109, laws of 1918 of the legislature of the state of Mississippi be amended to read as follows, to-wit: Hemingway's Code, sup., sec. 4987, h 1. Section 25. If any executor, administrator, or trustee, chancery clerk, or other person shall neglect or refuse to file as required by the provisions of this act any inventory or statement with the state tax commission, or to furnish to said commission any other information required by this act to be furnished to said commission, or shall neglect or refuse to comply with any subpoena issued by an appraiser under the authority of section 24, of this act, the state tax commission may apply to the chancellor of the county of such delinquent person in vacation, upon proof by affidavit of such neglect or refusal, for an order returnable in not less than two nor more than five days, directing the person complained of in such affidavit with such neglect or refusal, to show cause before the chancellor who made the order, why such person should not be adjudged in contempt. Upon the return of such order, the judge before whom the matter is brought on for hearing shall examine under oath such person, and such person shall be given an opoprtunity to be heard, and if the judge shall determine that such person has, without reasonable cause, been guilty of the neglect or refusal complained of, the judge may forthwith commit such offender to jail there to remain until he submits to file the inventory or statement required or to furnish the information. required, or to obey the subpoena, as the case may be, or is discharged according to law, or such judge may make any other order in the premises as the circumstances of the case may seem to him to require, and may from time to time, alter, amend or suspend any order entered by him hereunder. Attorney general to proceed against delinquents. In addition to the contempt proceeding hereinabove provided, if any executor, administrator or trustee, or other person shall neglect or refuse to file, as required by the rovisions of this act, any inventory or statement with the tax commission, or if any inventory or statement filed in accordance with the provisions of this act shall be considered by the state tax commission to be erroneous or incomplete inventory or statement, or should be considered a gross undervaluation of the taxable property, or any part thereof, of the decedent, and the state tax commission shall request an additional inventory or statement or any additional information necessary for a true assessment of the inheritance taxes provided by this act, and such executor, administrator, trustee, or other person, shall neglect or refuse to file such additional inventory or statement, or to give the additional information so requested, then in any such event the state of Mississippi, on relation of the attorney general or on relation of any other proper officer, may file a bill in the chancery court for discovery against such delinquent person or persons, and the chancery court, in addition to the jurisdiction now or heretofore exercised, shall have full jurisdiction of any such bill for discovery in aid of the proceedings of the state tax commission to assess the inheritance taxes under this act, and full jurisdiction to render any and all necessary decrees, both interlocutory and final, to compel a full disclosure of all taxable assets, and to grant full, adequate and complete relief in the premises. To this end inheritance taxes re hereby declared to be a debt recoverable by action, and in event the chancery court assumes jurisdiction in any given case of the bill for discovery, the state tax commission, upon the filing of the 118 GENERAL LAWS OF THE defendant's answer giving the necessary information prayed for, or upon the finding by the chancellor from the pleadings and proof, may proceed, under the direction of the court, at once to certify the proper amount of inheritance taxes shown by said discovery to be due; and upon the written certificate of the state tax commission in any such cause the court may, and is hereby given full jurisdiction to enter a personal decree, or decrees for the taxes so found to be due, and in addition to said personal decree may declare, adjudicate and foreclose the statutory lien given by other provisions of this act on the property of the estate. The remedies, rights and procedure herein provided shall be available and appli cable in all pending estates before the state tax commission, as also such as may hereafter be filed. Tax commission may collect highest rate where information refused. Notwithstanding, however, anything in this section or the preceding section of this act contained, whenever any executor, administrator, trustee or other person liable for any tax imposed under the provisions of this act, refuses or neglects to furnish the state tax commission with any information, which in the opinion of the said commission is necessary for the proper computation of the taxes payable hereunder, after having been requested so to do, said state tax commission may in its discretion certify, assess and collect such taxes at the highest rate at which they could in any event be computed. No suit or proceeding for collection of inheritance tax, shall be instituted except within six years from the death of the decedent. Sec. 2. That this act take effect and be in force from and after its passage. Approved April 7, 1922. CHAPTER 131. SENATE BILL No. 164. AN ACT to reduce privilege tax on persons dealing in pistols and other deadly weapons, shot guns and rifles excepted. Privilege tax on deadly weapons reduced. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 67, chapter 104 of the acts of 1920 be, and the same is hereby, amended to read as follows: Weapons, Dealers in Deadly.-On each person, firm or corporation dealing in pistols, dirk knives, sword canes, brass or metallic knuckles, or other deadly weapons (shot guns and rifles excepted) $100.00. And this shall be in addition to any other privilege license paid. |