[House Bill No. 251.] AN ACT To authorize the election of one additional judge in the second subdivision of the ninth judicial district. SECTION 1. Be it enacted by the General Assembly of the State of Ohio, That there shall be elected in the second subdivision of the ninth judicial district of Ohio, composed of the counties of Mahoning, Trumbull and Portage, by the electors thereof, under and in pursuance of the general election laws of the state of Ohio, governing the election of judges of the court of common pleas, at the general election to be held in November, A. D. 1897, one judge of the court of common pleas, in addition to the two judges heretofore provided for by law for said subdivision of said ninth judicial district. Said additional judge shall be elected for the term of five years; his term of office shall begin on the fourth Monday of April, A. D. 1898, and he shall have all the powers and be subject to all the obligations, and shall perform all the duties pertaining to said office of judge of the court of common pleas; he shall receive the same compensation as other common pleas judges, and vacancies, if any occur in his office, shall be filled as provided by law in such cases. SECTION 2. This act shall take effect and be in force from and after its passage. CHARLES H. BOSLER, Speaker pro tem. of the House of Representatives. Passed March 19, 1896. Additional ninth district. [House Bill No. 293.] AN ACT Providing for an excise tax on electric light, gas, natural gas, pipeline, waterworks, street-railroad, railroad and messenger or signal companies. SECTION 1. Be it enacted by the General Assembly of the State of Ohio, That any person or persons, joint stock Electric light association, or corporation, wherever organized or incor- company. porated, when engaged in the business of supplying electricity for light, heat or power purpose to consumers within this state, shall be deemed to be an electric light company; when engaged in the business of supplying artificial gas for Gas company. lighting or heating purposes to consumers within this state. shall be deemed to be a gas company; when engaged in the business of supplying natural gas for lighting, heating company. or power purposes to consumers within this state, shall be deemed to be a natural gas company; when engaged in the business of transporting natural gas or oil through pipes pany. or tubing, either wholly or partially, within this state, shall Natural gas Pipe-lin com Waterworks company. Street-railroad company. Railroad company. Messenger or signal company. Annual statements of such companies. be deemed to be a pipe-line company; when engaged in the business of supplying` water, through pipes or tubing or in a similar manner, to consumers within this state, shall be deemed to be a waterworks company; when engaged. in the business of operating a street, suburban or interurban railroad, either wholly or partially within this state, whether the cars used in such business be propelled by animal, steam, cable, electric, or other motor, shall be deemed to be a street-railroad company; when engaged in the business of operating a railroad, either wholly or partially within this state, whether on rights of way acquired and held exclusively by such company or otherwise, shall be deemed to be a railroad company; when engaged in the business of supplying messengers or of signaling or calling by electric apparatus, or in similar manner, for any purpose shall be deemed to be a messenger or signal company. SECTION 2. Every electric light, gas, natural gas, pipe-line, waterworks, street-railroad, and messenger or signal company defined in section (1) one hereof, doing business in this state, shall annually, between the first and thirty-first days of May, and every such railroad company shall annually on or before the first day of September, under the oath of the person constituting such company, if a person, or under the oath of the president, secretary, treasurer, superintendent or chief officer in this state, of such association or corporation, if an association or corporation, make and file with the auditor of state, a statement, in such form as the auditor of state may prescribe, containing the following facts: First. The name of the company. Second. The nature of the company, whether a person or persons, or association or corporation, and under the laws of what state or county [country] organized. Third. The location of its principal office. Fourth. The name and post-office address of the president, secretary, auditor, treasurer and superintendent or general manager. Fifth. The name and post-office address of the chief officer, or managing agent of the company in Ohio. Sixth. In the case of each railroad situated wholly within Ohio, the gross earnings from its operation, and, in the case of each railroad located partly within and partly without Ohio, the gross earnings from the operation of the entire line, for the year ending the thirtieth day of June next preceding, with the miles of line within Ohio, and the miles. of line without Ohio. Seventh. In the case of companies, other than railroads, the entire gross receipts of the company (including all sums earned or charged, whether actually received or not) for business done within this state for the year then next preceding the first day of May, including the company's. proportion of gross receipts for business done by it within: this state in connection with other companies. Eighth. Such other facts and information as the auditor of state may require in the form of return prescribed by him. statements. State board of appraisers and constituted and utes of proceed assessors: how officered; min ings. Annual meeting statements be submitted: power to call for and reports to information. Ascertainment of gross receipts. of companies other than railing year. road for preced Blanks for making the above statement shall be pre- Blanks for above pared and, on application, furnished any electric light, gas, natural gas, pipe-line, waterworks, street-railroad, railroad, and messenger or signal company, by the auditor of state. SECTION 3. The auditor of state, treasurer of state, and attorney-general, shall constitute a board named the state board of appraisers and assessors, of which board the auditor of state shall be ex officio president. In the absence or inability of the auditor, the board shall appoint one of its members president pro tempore. The board shall appoint a secretary, and full minutes of its proceedings shall be kept. The board shall, annually, on the first Monday in June, meet in the office of the auditor of state, and thereupon, or when received, the auditor of state shall lay before the board the statement and schedules returned to him under section two (2) hereof. The reports made by railroad companies to the commissioner of railroads and telegraphs may be regarded and treated by the board as reports made to it, and the board shall have power at any time to call upon such commissioner for information. The board shall proceed to ascertain and determine, on or before the second Monday in July the entire gross receipts of electric light, gas, natural gas, pipe-line, waterworks, street-railroad, and messenger or signal companies for business done within Ohio, for the year then next preceding the first day of May, and the amounts ascertained by said board shall, in each instance, be held and deemed to be "the gross receipts of such electric light, gas, natural gas, pipe-line, waterworks, street-railroad and messenger or signal company, for business done within Ohio" for the year under consideration. The board shall further proceed to ascertain and determine, on or before the first Monday in October, the gross earnings from its operation within Ohio of each railroad company whose line is wholly or partially within this state, for the year then next preceding the thirtieth day of June, and the amount ascertained by said board shall be held and deemed to be "the gross earnings of such railroad company from its operation within Ohio" for the year under consideration. In ascertaining the gross earnings from its operation within Ohio of a railroad company whose line lies partly within and partly without this state, the gross earnings from its operation of the entire line or system, shall be divided by the total number of miles operated to obtain the average gross earnings per mile, and the gross earnings from the operation within this state shall be taken to be the average gross earnings per mile multiplied by the number of miles operated within this state. The board may adjourn from time to time, until the business before it is finally disposed of. In case of the failure or refusal of any company to make the statement required by law, or tion. Ascertainment of gross earnings of railroad companies for preceding year. Adjournment pro tem. Self-informa before board and be heard. Review and correction of finding. Penalty for failure to file statement. furnish the board any information requested by it, the board shall inform itself as best it may on the matters necessary to be known, in order to discharge its duties under this act. Right to appear And any time after the meeting of the board on the first Monday in June, and before the gross receipts of any company other than railroad, for business done within Ohio, or the gross earnings from its operation within Ohio of any railroad company are determined, any company or person interested shall have the right, on written application, to appear before the board and be heard in the matter of such determination. After the determination of the amount of the gross receipts of any company, other than railroad, for business done within Ohio, or of the gross earnings from its operation within Ohio, of any railroad company, and before the certification to the auditor of state of such amount, as provided in section five (5) hereof, the board may, on the application of any person or company interested, or on its own motion, review and correct its finding in such manner as may seem to it to be just and proper. SECTION 4. In case any company required to file a statement under the provisions of section two (2) hereof, fails to make and file such statement on or before the thirtyfirst day of May, such company shall be subject to a penalty of five hundred dollars and an additional penalty of one hundred dollars for each day's omission after the thirty-first day of May to file such statement, said penalty to be recovered by action in the name of the state, and on collecpenalty; fees of tion, paid into the state treasury to the credit of the general revenue fund. The attorney-general, on the request of the auditor of state, shall institute such action against any company so delinquent, in the court of common pleas of Franklin county, or in any county in which such company does business, and shall be allowed for his services five per centum on the amount collected, to be retained by him and the balance paid into the state treasury. The state board of appraisers and assessors shall have power to require the president, secretary, treasurer, receiver, superintendent or managing agent, or other officer, or employe or agent, of any electric light, gas, natural gas, pipe-line, waterworks, street-railroad, railroad or messenger or signal company to attend before the board and bring with him for the inspection of the board, any books or papers of such company in his possession or control, and to testify under oath touching any matter relating to the organization or business of such company. Any member of the board is authorized and empowered to administer such oath. Any officer, employe or agent of such company who shall refuse to attend ments or testify. before the board when requested to do so, or shall refuse to bring with him and submit for the inspection of the board any books or papers of such company in his possession, custody or control, or shall refuse to answer any question put to him by the board or any member thereof, touching the organization or business of such company, shall be Recovery and disposition of attorney-gen eral. Power to require attendance, sub mission of docu ments, giving of testimony and to administer oath. Penalty for refusal to attend, submit docu deemed guilty of a misdemeanor, and on conviction shall be fined not more than five hundred dollars, or imprisoned not more than thirty days, or both, and any officer, employe or agent of such company so refusing as aforesaid, shall be deemed guilty of contempt of such board, and may be confined, by order of such board, in the jail of the proper county until he shall have complied with the requirements of the board and paid the costs of his imprisonment. Annual reports of board; filing and other pa pers. Assessment and cise tax on companies. collection of ex SECTION 5. The board of appraisers and assessors shall on the first Monday in August, report to the auditor of statements of state the amount of the gross receipts of electric light, gas, natural gas, pipe-line, waterworks, street-railroad, and messenger or signal companies for business done within the state of Ohio for the year next preceding the first day of May, and on the first Monday in October, the board shal report to the auditor of state the amount of the gross earnings from its operation within Ohio of each railroad company for the year then next preceding the thirtieth day of June. At the same time the board shall file with the auditor of state the statements of the various companies and other papers before it. It shall be the duty of the auditor of state, in the month of November, annually, to charge and collect from each electric light, gas, natural gas, pipe-line, waterworks, street-railroad, and messenger or signal company doing business in this state, a sum, in the nature of an excise tax, to be computed by taking one-half of one per centum of the amount fixed by the state board of appraisers and assessors as the gross receipts of such company for business done within the state of Ohio for the year then next preceding the first day of May, and certified to the auditor of state; and from each railroad company doing business in this state a sum in the nature of an excise tax to be computed by taking one-half of one per cent..of the amount fixed by the state board of appraisers and assessors as the gross earnings from its operation within Ohio of such company for the year then next preceding the thirtieth day of June, and certified to the auditor of state. Provided, nothing Non-exemption contained in this act shall exempt or relieve electric light, of tangible propgas, natural gas, pipe-líne, waterworks, street-railroad, railroad, and messenger or signal companies from the assessment and taxation of their tangible property in the manner authorized and provided by law. All taxes collected by the Disposition of auditor of state under the provisions of this act, shall be paid into the state treasury, and be credited to the general revenue fund. If any electric light, gas, natural gas, pipeline, waterworks, street-railroad, railroad, messenger or signal company fails or refuses to pay said tax during the month of November, the auditor of state shall add to the tax due, a penalty of fifty per cent. thereon and shall forthwith proceed to collect the tax and penalty with interest at the rate of six per cent. per annum by any means provided by law for the collection of taxes by county treasurers, and for his services shall be allowed five per cent. on the total amount erty. taxes. Penalty and colof delinquency; duties and fees lection in case of officers. |