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138

GENERAL LAWS OF THE

any such tax in any county, and payment of such tax shall not be required of any sub-agent or correspondent of the party or the company carrying on said business in this state, and any such person acting as correspondent or sub-agent of such agent or company, and who shall transact any business, make report to such company, whether within or without the state, without the party or company having first paid the tax herein provided shall be liable to all penalties for carrying on the business without paying the tax.

Sec. 63. Concrete contractors. On each individual, firm or corporation constructing concrete sidewalks, curbs, gutters, buildings or any other concrete construction in each city of 15,000 inhabitants or more

$100.00 In each city of 10,000 inhabitants and not more than 15,000 inhabitants

75.00 In each city of 5,000 inhabitants and not more than 10,000 inhabitants

50.00 In cities or towns of 1,000 inhabitants and not more than 5,000 inhabitants

25.00 In all other towns, villages and in the country

10.00 Sec. 64. Confectionery. On each confectionery manufacturing cakes and selling cakes, pies and candy

$5,00 Sec. 65. Contractor and foreman or supervisors for contractor, On each individual, partnership, firm or corporation doing a contracting business in a city of over 10,000 inhabitants, where the number of men employed at any one time by such individual, partnership, firm or corporation shall be ten or more $50.00 And where the number of men employed at any one time shall be three and not more than ten

30.00 Same, in cities of less than 10,000 and more than 5,000

inhabitants, where the number of men employed at any
one time shall be ten or more

20.00 And where the number of men employed at any one time shall be three and less than ten

10.00 Same, in cities of less than 5,000 and more than 2,000 in

habitants, where the number of men employed at any one
time shall be ten or more

15.00 And where the number of men employed at any one time shall be three and less than ten

10.00 Same, in towns of less than 2,000 inhabitants, any person, firm, partnership or corporation doing a contract busi

7.50

ness

Provided that this section shall apply only to all individuals, firms, partnerships, or corporations, who shall contract for the construction or repair of any dwelling house, store, warehouse, barn,

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manufacturing plant or other like structure or building. And provided further that this section shall not apply to persons confining their operations exclusively to country districts.

The above privilege tax must be paid by the supervisor or foreman in charge of the business for the contractor, unless such supervisor or foreman, make proper proof or showing that the above privilege tax has been paid by the contractor, by whom he is employed; and such proof must be made within seven days after notice by the tax collector; and, for failure to make the proper proof or showing or to pay the privilege tax above levied, such supervisor or foreman shall be liable to any and all penalties imposed by sections 3894 and 3901 of the code of 1906, on delinquent privilege taxpayers.

Sec. 66. Cotton brokers. On each cotton broker or firm, or agent engaged in buying or selling cotton not licensed as a merchant

-$25.00 But this shall not apply to any broker or buyer who purchases only from the producer, whether such purchaser is buying for himself or as agent or employee for another. Same, on each factor or licensed merchant who receives

cotton for sale on consignment, for which he charges a commission

-$25.00 Sec. 67. Cotton buyer. Every person engaged in the business of buying or selling cotton for himself shall pay a privilege tax of one hundred ($100.00) dollars; the license must be issued in his name, and may be paid on or before the first day of September for a full year; only the municipality of his residence can collect a: municipal privilege tax of him. Every individual, firm, partnership or corporation engaged in the business of buying or selling cotton shall take out in his or their name a state privilege tax of twenty-five dollars ($25.00) for every employee engaged in their business as buyer or seller, on or before the first day of September; such privilege tax shall authorize the buying or selling cotton by its bearer; and it shall be unlawful for any employee to buy or sell cotton without a privilege tax in his possession, issued in the name of his employer. Such license cannot be issued for less than a year.

But the above privilege taxes shall not be required of any mer. chant who pays a privilege tax on a store and who purchases only from the producer at the place of business of such merchant. if the individual, firm, partnership, or corporation take out a municipal privilege in his or their name for the municipality of the residence of their employee and take out also, the state privilege tax imposed on them above, such employee shall have the authority to buy or sell cotton in any other municipality of the state, without paying any further state or municipal privilege tax.

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GENERAL LAWS OF THE

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Sec. 68. Cotton compress. On each cotton compress handling not over ten thousand bales per year

$100.00 Same, on each cotton compress handling over ten thousand

bales and not over twenty thousand bales per year 200.00 Same, on each cotton compress handling over twenty

thousand bales and not over thirty thousand bales per year

300.00 Same, on each cotton compress handling over thirty thousand bales and not over forty thousand bales

400.00 Same, on each cotton compress handling over forty thousand bales and not over fifty thousand bales per year

500.00 Same, on each cotton compress handling over fifty thousand bales' per year

600.00

Sec. 69. Gin, portable. On each portable gin, either on steam or flatboat, or otherwise moved from place to place and ginning for the public

25,00

Sec. 70. Cotton mill. On each cotton mill..

$100.00

Sec. 71. Cotton seed oil mills. On each cotton seed oil mill where the capacity does not exceed twenty tons (of two thousand pounds) per day of twenty four hours .

150.00 Same, where the capacity is twenty tons and does not exceed eighty tons

250.00 Same, where the capacity is eighty tons and does not exceed one hundred tons

350.00 Same, where the capacity is one hundred tons and does not exceed one hundred and forty tons

500.00 Same, where the capacity is one hundred and forty tons and

does not exceed one hundred and seventy-five tons 750.00 Same, where the capacity is one hundred and seventy-five tons and not over two hundred tons

1,000.00 Same, where the capacity exceeds 200 tons

1.250.00

All applicants for privilege license under this section shall state under oath the number and capacity of each hydraulic oil press installed, and the capacity of such hydraulic oil presses taken as a whole, shall be the capacity of the oil mill for which application is made. The indicated capacity of each hydraulic oil press in any oil mill shall be conclusive of the capacity of such press for the purpose of determining the amount of tax required herein, regardless of the alleged capacity of any such mill measured by any other standard of capacity.

Sec. 72. Cotton round bale press. On each round bale press pressing less than one thousand bales of cotton, or two thousand half bales of cotton

$15.00

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Same, on each round bale press pressing more than one

thousand bales of cotton or two thousand half bales of cotton and less than two thousand full bales of cotton or four thousand half bales of cotton

20.00 Same, on each round bale press pressing more than two

thousand full bales of cotton or four thousand half bales of cotton

30.00 Same, said provisions shall apply to those presses that are operated only under a royalty.

Sec. 73. Cotton seed buyer. On each agent for the purchase of cotton seed

$10.00 On each cotton seed buyer

10.00 On each ginner, buying cotton seed, either for himself, or as agent of another

10.00 Each ginner shall pay the above tax even though the purchase price for the seed be paid by a merchant or be paid at some place other than at gin where purchased.

A merchant or warehouseman paying all other privilege taxes due by him, who buys cotton seed at his place of business, shall not be liable for said tax, but to obtain exemption from said tax herein, all purchases of cotton seed must be made within the building occupied by such merchant or warehouseman, where he conducts his business as such.

Sec. 74. Warehouses and compresses. On each public warehouse where storage is charged in villages of 300 inhabitants or less

$5.00 In towns or villages of more than 300 inhabitants but less than 500 inhabitants

10.00 In towns of over 500 inhabitants and less than 1,000 inhabitants

20.00 In towns of 1,000 inhabitants and less than 2,000 inhabitants

30.00 In towns or cities of over 2,000 inhabitants

50.00 But on each warehouse where only cotton is stored for pay,

where 2,000 bales or less were so stored the preceding season

10.00 Where more than 2,000 but less than 4,000 bales were so stored the preceding season

20.00 Where 4,000 but not exceeding 10,000 bales were so stored the preceding season

30.00 And on all warehouses where more than 10,000 bales were stored the preceding season

40.00 And all compresses that charge for storage shall be liable for the above tax, in addition to any privilege tax imposed for compressing.

This tax shall include the privilege of weighing cotton.

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GENERAL LAWS OF THE

Sec. 75. Cotton weigher, how tax fixed. On each public weigher of cotton at a place where less than two thousand bales are weighed per year

$10.00 Same, on each public weigher of cotton at a place where

more than two thousand and less than four thousand bales
are weighed per year

15.00 Same, at a place where more than four thousand and less

than five thousand bales of cotton are weighed in one year 20.00 Same, at a place where more than five thousand and less

than eight thousand bales of cotton are weighed in one year

25.00 Same, at a place where more than eight thousand and less

than ten thousand bales of cotton are weighed in one year 30.00 Same, at a place where more than ten thousand bales of cotton are weighed in one year

35.00 Provided, that licensed cotton warehouses shall not be liable for this tax. And the number of bales of cotton meant is the whole number weighed in the city, town, village, or shipping point; provided that this shall not apply to duly elected officers.

Sec. 76. Creameries. On each creamery producing, manufacturing or storing over 100,000 pounds and less than 150,000 pounds of butter annually

15.00 Same, over 150,000 pounds and less than 200,000 pounds 20.00 Same, over 200,000 pounds and less than 250,000 pounds 25.00 Same, over 250,000 pounds

50.00 Sec. 77. Creosoting plants. Each creosoting plant operated in this state shall pay a privilege tax or occupation fee for running their business of twenty-five cents (250) per thousand upon each thousand feet of timber board measurement, of any kind and all kinds treated at the plants.

Sec. 78. Operators of plants to make a sworn statement each year to the auditor of public accounts. The owners, lessees or operators of each such creosoting plant shall file annually with the state auditor, by April 15th, for the year ending March 31st, next preceding, a sworn statement of the total board foot output and total gross sales of such plant, from which the state auditor is to determine the amount for which he is to make draft and turn over to the state treasurer for collection (to be credited to the general revenue fund) the amount of tax due under the provisions of this act. If any owner, operator or lessee of such plant fails or refuses to file such sworn statement, he shall be deemed and held guilty of a misdemeanor and punished therefor as other misdemeanors are punished under the laws of this state; and in case of failure to file such statement, the state auditor or his representative shall ascertain as best they may the amount due as a tax hereunder and make

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