(5) Amend Section 5, lines 11 and 12, by striking out after the word "thereon" the words "and the purchaser shall state to the dealer the purpose for which such gasoline is to be used at the time the purchase is made" and insert in lieu thereof the following "and the purchaser shall state to the dealer the purpose for which such gasoline is to be used at the time the purchase is made, and such dealer shall send to the Secretary of State at the time he shall render the statement above specified duplicate copies of any such invoices issued and delivered by him during the period covered by such statement." The amendment was seconded, a majority of all the Senators present voting therefor. The amendment was then considered and agreed to, a majority of all the Senators-elect voting therefor. (6) Amend Section 7, line 3, by striking out the period after the word "thereof" and inserting in lieu thereof a comma and the following words "and shall not be levied and collected upon gasoline in interstate commerce." The amendment was seconded, a majority of all the Senators present voting therefor. The amendment was then considered and agreed to, a majority of all the Senators-elect voting therefor. (7) Amend Section 11, line 8, by striking out the words "For the payment" and inserting in lieu thereof the words "To meet deficiencies in appropriations for the payment." The amendment was seconded, a majority of all the Senators present voting therefor. The amendment was then considered and agreed to, a majority of all the Senators-elect voting therefor. (8) Amend Section 11, line 9, by striking out the words "two million five hundred thousand" and inserting in lieu thereof the words "not less than one million." The amendment was seconded, a majority of all the Senators present voting therefor. The amendment was then considered and agreed to, a majority of all the Senators-elect voting therefor. (9) Amend Section 11 by striking out all of lines 13 and 14. The amendment was seconded, a majority of all the Senators present voting therefor. The amendment was then considered and agreed to, a majority of all the Senators-elect voting therefor. (10) Amend Section 11, line 15, by striking out the letter "(d)" and inserting in lieu thereof the letter "(c)." The amendment was seconded, a majority of all the Senators present voting therefor. The amendment was then considered and agreed to, a majority of all the Senators-elect voting therefor. (11) Amend Section 11, line 16, by striking out the word "State" and inserting in lieu thereof the word "public." The amendment was seconded, a majority of the Senators present voting therefor. The amendment was then considered and agreed to, a majority of all the Senators-elect voting therefor. Pending the order that, under rule 37, the bill lie over one day, Mr. Atwood moved that the rule be suspended and that the bill be placed on its immediate passage. The motion prevailed, two-thirds of the Senators present voting therefor. The question then being on the passage of the bill, the roll was called and the Senators voted as follows: So, a majority of all the Senators-elect having voted therefor, The question being on agreeing to the title, Mr. Atwood moved to amend the title so as to read as follows: A bill to prescribe a privilege tax for the use of the public highways by owners or drivers of motor vehicles by imposing a specific tax upon the sale, within the State of Michigan, of gasoline as defined herein; prescribing the manner and time of paying and collecting such tax and the duties of officials and other persons respecting such payment and collection; providing for the registration of dealers as defined herein; providing for certain exemptions and refunds, and for the disposition of the proceeds of such tax; and prescribing penalties for violation of this act. The motion prevailed. The Senate agreed to the title of the bill as thus amended. On motion of Mr. Atwood, two-thirds of all the Senators-elect voting therefor, The following is the bill as it passed the Senate: A bill to prescribe a privilege tax for the use of the public highways by owners or drivers of motor vehicles by imposing a specific tax upon the sale, within the State of Michigan, of gasoline as defined herein; prescribing the manner and the time of paying and collecting such tax and the duties of officials and other persons respecting such payment and collection; providing for the registration of dealers as defined herein; providing for certain exemptions and refunds, and for the disposition of the proceeds of such tax; and prescribing penalties for violation of this act. The People of the State of Michigan enact: or in Section 1. The term "gasoline" shall include fuels and volatile flammable liquids produced, compounded or used for the purpose of operating or propelling motor vehicles. It shall not include kerosene or crude oil. The term "dealer" shall include any person, firm, association or corporation having gasoline in his, its or their possession within this State for sale to the consumer or for storage for sale or for his own use. Sec. 2. A tax of two cents per gallon is hereby imposed on all gasoline sold or used in this State by any dealer which tax shall be paid by such dealers to the Secretary of State on or before the twentieth day of each month. It is the intent of this act to impose a tax upon the owners of motor vehicles using a combustible type of engine upon the public roads and highways by requiring them to pay for the privilege thereof, in addition to the general motor vehicle license tax, at the rate of two cents per gallon for all motor vehicle fuel so used, which tax is to be collected as hereinafter prescribed. Sec. 3. Every dealer in gasoline except those having gasoline only for their own use shall file a duly acknowledged certificate with the Secretary of State on forms prescribed and furnished by him, which shall contain the name under which such dealer is transacting business, names and addresses of the several persons constituting the firm or partnership, if a corporation the corporate name, and the names and addresses of its principal officers and resident general agent, or attorney in fact. Sec. 4. For the purpose of determining the amount of such tax every dealer shall on or before the twentieth day of each month file with the Secretary of State, on forms furnished by him, a statement under oath showing the number of gallons of gasoline sold or used by such dealer during the preceding calendar month and give such further information pertaining to such sales as the Secretary of State shall prescribe. The payment of such tax and the filing of the statements provided for herein may be assumed by any person, firm, association or corporation engaged in the business of importing, selling, distributing or wholesaling gasoline within this State, under such terms and regulations as the Secretary of State may prescribe. Sec. 5. The purchaser of gasoline used for any purpose other than the operation of motor vehicles on the streets and highways of the State, and municipalities and the federal government using gasoline in municipal and federal owned motor vehicles, respectively, shall be entitled to a refund of the tax paid thereon upon filing a sworn claim with the Secretary of State, on forms prescribed by him, within sixty days from the date of purchase as shown by the invoice. It shall be the duty of the dealer to furnish any such purchaser with an invoice showing the amount of gasoline purchased, the date thereof, and the amount of tax paid or to be paid thereon, and the purchaser shall state to the dealer the purpose for which such gasoline is to be used, at the time the purchase is made, and such dealer shall send to the Secretary of State at the time he shall render the statement above specified duplicate copies of any such invoices issued and delivered by him during the period covered by such statement. Such claims when approved by the Secretary of State shall be paid out of the State highway fund upon the warrant of the Auditor General. Sec. 6. The Secretary of State or his duly authorized agent is hereby authorized to examine the books and papers of any retail dealer, importer, wholesale dealer or distributor pertaining to the business made taxable by this act, to verify the accuracy of any statement or return, and shall have power to administer oaths and take the testimony of any person and for such purpose shall be authorized to issue subpoenas to compel the attendance of such witnesses, but any information gained by the Secretary of State or such agent by such investigation shall be confidential and any person divulging such information shall be deemed guilty of a misdemeanor and upon conviction thereof shall be liable to a fine not exceeding one thousand dollars. Sec. 7. The tax herein provided shall be in lieu of all other taxes imposed or to be imposed upon the sale or use of gasoline by the State or any political subdivision thereof, and shall not be levied and collected upon gasoline in interstate commerce. Sec. 8. Subject to the approval of the State Administrative Board, the Secretary of State may employ such clerical assistance as may be necessary to carry out the provisions of this act. Sec. 9. The Secretary of State may institute proceedings in the circuit court for Ingham County against any person, firm, association or corporation who shall fail to pay the tax prescribed by this act within thirty days after the same is due. Sec. 10 Any person, firm, association or corporation who shall make any false statement or return, or who shall refuse or neglect to make any statement or return required by the provisions of this act, or who shall neglect or refuse to pay the tax herein provided for, shall be deemed guilty of a misdemeanor and on conviction thereof shall be punished by a fine not to exceed five hundred dollars or imprisonment in the county jail for a term not to exceed sixty days or both such fine and imprisonment in the discretion of the court. Sec. 11. All sums of money received and collected by the Secretary of State under the provisions of this act shall be deposited in the State Treasury to the credit of the State highway fund, and are hereby appropriated from the State highway fund for the calendar year ending December 31, 1925, and for each calendar year thereafter, for the specific purposes and in the amounts set forth in the following schedule: (a) To meet deficiencies in appropriations for the payment of net amounts owing the several counties on State award highways, not less than one million dollars until such awards have been paid; (b) For the payment of interest on the State highway bonds and on the principal thereof, not less than three million dollars; (c) The balance, if any, shall be used for the general construction, improvement, and betterment of the public highways within the State. All the appropriations made hereunder shall be expended under the supervision of the State Administrative Board in accordance with the general highway laws. Sec. 12. This act is declared to be immediately necessary for the preservation of the public peace, health and safety. Mr. Condon moved that the Senate adjourn. Accordingly, the President declared the Senate adjourned until tomorrow, Thursday, January 22, 1925, at two o'clock p. m. DENNIS E. ALWARD, |