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[Passed April 27, 1923. In effect ninety days from passage. Became a law without approval of the Governor]

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Be it enacted by the Legislature of West Virginia :

Section 1. That the word "gasoline" as used in this act, 2 shall include the liquid, derived from petroleum or natural gas, 3 commonly known or sold as gasoline, and all other liquids, by 4 whatsoever name known or sold, containing any derivative of 5 petroleum or natural gas, and produced, prepared, or 6 pounded for the purpose of generating power by means of in7 ternal combustion, or which may be used for such purpose. A 8-9 state tax of two cents for each gallon, is hereby imposed on all 10 gasoline sold in this state at wholesale as the words "at whole11 sale" are hereinafter defined. The tax hereby provided for 12 shall be paid by the person, firm, association, or corporation, so 13 selling gasoline, and shall be paid by said person, firm, associa14 tion, or corporation into the general fund of the state treasury, 15 in the manner and within the time hereinafter specified. The 16 words "at wholesale," as used in this act, shall be held and 17 construed to mean and include any and all sales made for the 18 purpose of re-sale or distribution, or for use, and, as well, to gaso19 line furnished or supplied for distribution within this state, 20 whether the distributor be the same person who so furnished the 21 same, his agent or employee, or another person; and also to mean 22 and include any person who shall purchase or obtain such gas23 oline without the state and sell or distribute or use the same with24 in the state. Provided, that nothing herein contained shall be con25 strued as authorizing or requiring the collection of such tax 26 upon any gasoline after the same shall have been already once 27 taxed under the provisions of this act.

Sec. 2. All taxes collected under the provisions of this act 2 shall be paid into the state treasury and shall be used only for 3 the purpose of the re-construction, maintenance, and repair of 4 roads and highways, and for the payment of the interest on state 5 bonds issued for road purposes.

Sec. 3. Every person, or the treasurer or other proper officer 2 or agent of every association, co-partnership, or corporation, 3 selling gasoline at wholesale, shall keep and preserve an accu3a rate record of all such sales, and shall, on or before the last day 4 of each month, transmit to the tax commissioner a statement, 5 under oath or affirmation, on such forms as the tax commissioner 6 shall prescribe, of the total number of gallons of gasoline sold 7 during the preceding calendar month and made taxable by this 8 act, and shall, at the same time pay to the tax commissioner the 9 amount of tax due for such preceding calendar month. 10 If any such person, association, co-partnership, or corpora11 tion neglects or refuses to make said return, or to pay the tax 12 at the time hereinbefore provided, the amount thereof, with 13 an addition of ten per centum thereof, shall be collected on an 14 account settled by the tax commissioner, as other taxes are set15 tled and collected, by any appropriate legal proceeding.

Sec. 5. The tax commissioner, or any agent appointed in 2 writing by him, is hereby authorized to examine the books and 3 papers of any person, association, co-partnership, or corpora4 tion, pertaining to the business made taxable by this act, to 5 verify the accuracy of any return made under the provisions 6 of this act, and, in the collection of said tax, the tax commis7 sioner shall have all the powers now vested in him by the laws 8 of the state for the collection of taxes; but any information 9 gained by the tax commissioner, or any other person as a re10 sult of the reports, investigations, or verifications herein re11 quired to be made, shall be confidential, and any person divulg12 ing such information shall be guilty of a misdemeanor, and, 13 upon conviction, shall be sentenced to pay a fine of not more 14 than one thousand dollars, or to undergo an imprisonment of 15 not more than one year, or both.

Sec. 6. Any person, association, co-partnership, or corpora2 tion, or the officers, directors, trustees, or members of any as3 sociation, co-partnership, or corporation, who shall fail, neglect, 4 or refuse to make the returns and to pay the tax herein pre5 scribed, or who shall refuse to permit the tax commissioner, or 6 any agent appointed by him in writing, to examine the books or 7 papers of such person, association, or co-partnership, or corporaS tion, pertaining to the business made taxable by this act, or who 9 makes any incomplete, false, or fraudulent return hereunder, or 10 who does, or attempts to do, anything whatsoever to avoid a full

11 disclosure of the amount of business done, or to avoid the pay12 ment of the whole or any part of the tax due, shall be guilty 13 of a misdemeanor, and, upon conviction, shall be fined not ex14 ceeding one thousand dollars, or in the case of an individual, he 15 may be imprisoned not exceeding six months, or both. Such 16 penalty shall be in addition to the penalty imposed by section 17 three of this act.

Sec. 7. The provisions of this act are severable, and, if any 2 of its provisions shall be held unconstitutional, the decision of 3 the court shall not affect or impair any of the remaining pro4 visions of the act. It is hereby declared as a legislative intent 5 that this act would have been adopted had such unconstitutional 6 provisions not been included therein.

CHAPTER 35

(House Bill No. 358-Mr. Morris)

AN ACT to relieve soldiers and sailors of the civil war from the payment of capitation taxes.

[Passed April 13, 1923. In effect ninety days from passage. without the approval of the Governor]

SEC.

1. Soldiers and sailors of civil war
exempt from payment of capi-
tation tax.

Be it enacted by the legislature of West Virginia:

Became a law

Section 1. That on and after the first day of January, one 2 thousand nine hundred and twenty-four, all soldiers and sailors 3 who are residents of West Virginia, and who served in either 4 army during the civil war, union or confederate, shall be ex5 empt from paying capitation taxes of any kind in the state of 6 West Virginia.

CHAPTER 36

(House Bill No. 219-Mr. Oldham)

AN ACT to amend and re-enact section one hundred and nine of chapter thirty-two of the code of West Virginia, imposing a license tax on roller skating rinks, parks, fortune tellers and labor agencies.

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Be it enacted by the Legislature of West Virginia:

That section one hundred and nine of chapter thirty-two of the code of West Virginia be and the same is hereby amended and reenacted so as to read as follows:

Section 109. On every license to keep a roller skating rink for 2 public use or resort in a city or town with a population of ten 3 thousand or more, one hundred dollars; in a city or town with a 4 population of more than five thousand, but less than ten thous5 and, fifty dollars; and in a city or town with a population not 6 exceeding five thousand, twenty-five dollars.

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On every license to keep or maintain a public park to which 8 admission is obtained for money or reward, in counties of over 9 thirty thousand inhabitants, twenty-five dollars; in counties of 10 less than thirty thousand and more than twenty thousand inhabi11 tants fifteen dollars; in counties of less than twenty thousand in12 habitants, ten dollars; but such license for such public park 13 shall not be construed to be in lieu of, or to include any other 14 license now required by law on any subject of taxation located at 15 or in said park or elsewhere, and every park to which admission 16 is obtained for money or other reward shall be construed and 17 held to be subject to the provisions of this chapter. The furnish18 ing of foods and drinks, if a state license has been obtained there19 for, to visitors is allowed as well as any other licensed subject 20 the sale or use of which is now authorized by law.

21 On every license to act as a fortune teller, palmist, mind21-a reader, or any one who practices the profession of telling 21-b the past or future, five hundred dollars; on every 22 license to conduct a business of a labor agency, two hun23 dred and fifty dollars; any person or corporation who hires or 24 contracts with laborers, male or female, to be employed outside 25 the state of West Virginia, either by said person or corporation. 26 or some other person or persons, corporation or corporations, and 27 to be transported out of the state for employment in another 28 state, shall be deemed a labor agency within the meaning of this 29 clause. Any municipality within the state, including the city of 30 Wheeling, shall be and is hereby empowered to impose a similar 31 tax on any such labor agency, to limit the number of labor

32 agencies to operate in said municipalities (but in no event shall 33 the number of said labor agencies be restricted to fewer than 34 three in any city, town or village), and, at its option, to include 35 within its definition of a labor agency any person or corpora36 tion who hires or contracts with laborers, male or female, to be 37 employed by persons outside of said municipality, whether such 38 person be the same person or corporation hiring or contracting 39 or other person or persons, corporation or corporations.

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Any person or corporation carrying on the business of a labor 41 agency as defined in this act without first fully complying with 42 all the provisions thereof, shall be deemed guilty of a misde43 meanor and shall, upon conviction thereof, be fined not less than 44 one hundred dollars nor more than five hundred dollars, or im45 prisoned not less than thirty days or more than six months, or 46 both, at the discretion of the court. For the purpose of the penal 47 section of this act, any individual acting on behalf of corpora48 tion carrying on the business of a labor agency, as herein defined, 49 when said corporation has not complied with the terms of this 50 act, shall likewise be deemed guilty of a misdemeanor and sub51 ject to the same penalties as hereinabove set forth.

CHAPTER 37

(House Bill No. 22-Mr. Hall of Wetzel)

AN ACT to amend and re-enact section twenty-five of chapter thirty of the code of West Virginia, one thousand nine hundred and sixteen, relating to correction of delinquent records.

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Be it enacted by the Legislature of West Virginia:

That section twenty-five of chapter thirty of the code of West Virginia, one thousand nine hundred and sixteen, be amended and re-enacted so as to read as follows:

Section 25. The copies directed by the preceding section to 2 be certified to the auditor shall be sealed up by the clerk in an 3 envelope, addressed to the auditor and delivered to the sheriff 4 or collector by whom they were presented. It shall be the duty

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