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Rules and Regulations-Interstate Business.

Section 28. The State Auditor shal! promulgate reasonable rules and regulations for the conveying of this act into effect and for the calculation of the proportions taxable hereunder upon the transfer of any interests in any company doing business as a unit within this State and outside thereof so that any property held outside the State and not owned, held, used or operated for or in connection with the property owned, held or used in this State, shall be omitted from the tax hercunder laid. Act an Amendment to Existing Laws.

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AN ACT to create a Board of Examiners and Inspectors of Plumbing in cities and towns of over two thousand inhabitants and compensation provided for said board.

Be It Enacted by the People of the State of Oklahoma:

Plumbers to Possess Certificate.

Section 1. That any person now or hereafter engaging or working at the business of plumbing in cities or towns of two thousand or more inhabitants, in this State either as master plumber or as journeyman plumber, shall first receive a certificate thereof in accordance with the provisions of this act.

Examination for Certificate.

Section 2. Any person desiring to engage or work at the business of plumbing, either as a master plumber, employing plumber or as a journeyman plumber, in cities having a population of two thousand or more and a system of water supply or sewerage, shall make application to a board of examiners hereinafter provided for, and shall at such times and places as said board may designate, be compelled to pass such examination as to his qualifications as said board may direct. Said examination may be made in the whole or in part in writing and shall be of practical and elementary character, but sufficiently strict to test the qualifications of the applicant.

Board of Examiners-How Constituted.

Section 3. That there shall be in every city of two thousand inhabitants or more, a board of examiners of plumbers, consisting of three members, one of which shall be chairman of the board of health of said city, who shall be ex-officio chairman of said board of examiners; a second member, who shall be a master plumber; a third member shall be a journeyman plumber. Said second and third members shall be appointed by the mayor and approved by the council or city commissioners, as the case may be, of said cities within three months after the passage of this act, for a term of one year and shall be paid from the treasury of said city, the same as other officers in such sums as the authorities may designate, provided that in no event shall such sums paid second and third members exceed the amount paid for certificates as provided for in the succeeding section.

Meetings of Board-Examinations—Fees.

Section 4. Said board of examiners shall within ten days after their appointments, meet, and shall then designate the times and places for examination of all applicants desiring to engage in or work at the business of plumbing within their respective jurisdiction. Said board shall examine said applicants as to their practical knowledge of plumbing, house drainage and ventilation, and if satisfied of the competency of such applicants, shall thereupon issue a certificate to such applicant authorizing him to engage in or work at the business of plumbing, either as master plumber, or employing plumber or journeyman plumber. The fee for a certificate for a master plumber or employing plumber shall be $5.00; for a journeyman plumber it shall be $1.00. Said certificate shall be valid and have force throughout the State, and shall be renewable annually, and all fees received for said certificates shall be paid into the treasury of the city where such certificates are issued.

Applications.

Section 5. All persons who are required by this act to take examinations and procure a certificate as required by this act, shall apply to the board of the city where they reside or to the board nearest their place of residence.

Plumbing Regulated by City.

Section 6. Each city with a population of two thousand or more in the State, having a system of water supply or sew

erage shall, by ordinance, within three months after the passage of this act, prescribe rules and regulations for the material construction and inspection of all plumbing and sewerage placed in or in connection with any building in each city, and the board of health or proper authorities shall further provide that no plumbing work shall be done, except in case of repairing leaks, without permit being issued there for upon such terms and conditions. as such city shall prescribe.

Plumbing Inspector-Qualifications.

Section 7. Each city with a population of two thousand or more in the State, having a system of water supply or sewerage shall by ordinance, within three months after the passage of this act, create an office of plumbing inspector, whose duty it shall be to inspect all plumbing installed and furnish a certificate of approval of the same. Said plumbing inspector shall not have less than five years' practical experience at the plumbing business, and shall not be interested, either directly or indirectly with any firm or corporation engaged in the plumbing business. The salary of said plumbing inspector to be provided for by the respective cities.

Penalty.

Section 8. Any person violating any provision of this act shall be deemed guilty of a misdemeanor, and be subjected to a fine of not less than twenty-five ($25.00) dollars, nor exceeding one hundred ($100.00) dollars or the cancellation of his certificate or both, for each and every violation thereof.

Repeal.

Section 9. All acts or parts of acts in conflict herewith are hereby repealed.

Approved March 16, 1915.

CHAPTER 164.

TAXATION-INCOME TAX.

(HOUSE BILL No. 599.)

AN ACT providing for an income tax and repealing article 17, chapter 72, Revised Laws of Oklahoma, 1910.

Be It Enacted by the People of the State of Oklahoma:

Income Tax Against All Persons.

Section 1. Each and every person in this State, shall be liable to an annual tax upon the entire net income of such person

arising or accruing from all sources during the preceding calendar year, and a like tax shall be levied, assessed, collected and paid annually upon the entire net income from all property owned, and of every business, trade or profession carried on in this State by persons residing elsewhere.

Sworn Report to Auditor by March 1.

Section 2. On or before the first day of March of each year, each person liable for an income tax under the provisions of this act shall file with the State Auditor a sworn return of his net income for the year ending December 31st, last preceding upon blanks to be prescribed by said State Auditor and furnished to the taxpayers. Said statement shall be made as near as practical at the time of making the federal income tax return. Penalty for Failure to Make Report-False Report.

Section 3. Any person liable for an income tax under the provisions of this act, who shall fail, refuse or neglect to make the return under oath as required by this act, on or before the first day of March for the last preceding calendar year, shall be liable to a penalty of one hundred dollars in addition to the said tax, to be collected as other taxes are collected. Any person required by law to make, render, sign or verify any return under this act, and who makes any false or fraudulent return or statement with intent to defeat or evade the payment of the tax herein levied, shall be guilty of a misdemeanor, and upon conviction shall be fined not exceeding one thousand dollars, or by imprisonment in the county jail not to exceed six months, at the discretion of the court, with the cost of prosecution.

Auditor to Make Rules and Furnish Blanks.

Section 4. The State Auditor is hereby empowered to prescribe and promulgate such rules and regulations as may be necessary to carry out the provisions of this act, and shall prepare and furnish for the use of persons liable for the income tax hereunder all necessary blank affidavits and other forms for making the income tax returns.

"Income"-Definition and Scope of Term.

Section 5. The term "income" as used in this act, shall include:

(a) All rentals derived from real estate or any interests thereunder of a potential duration of two years or more.

(b) All interest derived from money loaned or invested in notes, mortgages, bonds or other evidence of debt of any kind whatsoever.

(c) All wages, salaries or fees derived from services; Provided, that compensation of public officers for public services shall not be computed as a part of the taxable income in such cases where the taxation thereof would be repugnant to the Constitution.

(d) All dividends or profits derived from stocks or from the purchase and sale of any property, or other valuables acquired within one year previous, or from any business whatsoever.

(e) All royalties derived from the possession or use of franchises or legalized privileges of any kind.

(f) And all other income of any kind derived from any source whatsoever, except such as is exempt from taxation hereunder by some law of the United States or of this State.

Incomes-How Estimated-Deductions.

Section 6. In computing the net income taxable under the provisions of this act, there shall be allowed as deductions from the income of any person:

First: The necessary expenses actually paid in carrying on any business, not including personal, living or family ex

penses:

Second: All interest paid within the year by a taxable person on indebtedness;

Third: All state, county, school and municipal taxes paid within the year, not including those assessed against local benefits; Fourth: Losses actually sustained during the year incurred in trade, or arising from fires or storms, and not compensated for by insurance or otherwise;

Fifth Debts due to the taxpayer actually ascertained to be worthless and charged off within the year;

Sixth: A reasonable allowance for the exhaustion, wear and tear of property arising out of its use of employment in the business not to execeed in the case of mines, five per centum of the gross value, at the mine of the output for the year for which the compensation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, that no deduction shall be allowed for any amount

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