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pany, or the full number of miles of telegraph or telephone line used or operated by said telegraph or telephone company, during the twelve months preceding the first day of January in that year; the return so made shall be verified by the affidavit of the officer or agent making the same.

Sec. 145. At the time of making such returns by any foreign telegraph, telephone or express company, the officer or agent making the same shall pay into the treasury of the state for each telegraph, telephone or express company, a license tax as follows:-for express companies one dollar and fifty cents per mile of road upon or over which it carries expressage; telegraph companies one dol lar per mile of telegraph wire over which telegraph messages are sent or received, except as hereinbefore provided; telephone companies one dollar per mile of telephone wire over which messages are sent or received as common carriers between the cities, towns or villages, but not over local exchanges in such cities towns or villages: provided, however, that no such corporation shall pay an annual license tax of less than one hundred dollars; all of which license taxes shall be credited to the state fund, and the company paying such taxes, shall take duplicate receipts therefor, one of which shall be filed with the auditor. Failure to make such report or pay such license taxes shall have all the force and effect as the failure to pay the license taxes on the charters of resident and non-resident domestic corporations.

Sec. 146. Nothing in the provisions of section one hundred and forty to one hundred and forty-five, both inclusive, of this chapter. shall be construed to impose such license tax on foreign insurance. telegraph, telephone or express companies, as is mentioned in sections one hundred and thirty and one hundred and thirty-one, of this chapter; nor shall the provisions of section one hundred and forty to one hundred and forty-five, inclusive, be construed to exempt any foreign telegraph, telephone or express company, association or corporation from the assessment and payment of the tax on the property of any such company, association or corporation, as is provided for by chapter twenty-nine, of the code of one thousand eight hundred and ninety-nine, as heretofore amended or hereafter to be amended.

II. Notwithstanding the provisions of section sixty of chapter forty-five of the code, all the license privileges and franchise taxes

collected by the state shall, after April first, one thousand nine hundred and seven, be credited to the state fund.

III. That from and after the passage of this act, all acts and parts of acts which are inconsistent herewith, or which are hereby substantially re-enacted, be and the same are hereby repealed, saving, reserving and excepting under the state the right to collect any tax. taxes. interest, penalty or penalties, due or owing, or accruing under the said sections, or parts of sections, or any of them, prior to the time this act goes into effect.

HOUSE JOINT RESOLUTION NO. 4.

(Adopted January 14, 1907.)

Authorizing the auditor to draw his warrants on the treasurer for the per diem and mileage of the members of the legislature, and the per diem of the officers and attaches of the senate and the house of delegates.

Resolved by the Legislature of West Virginia:

That the auditor is hereby authorized to issue his warrants on the treasurer for such amounts as are, or may become due to the several members, officers and attaches of the senate and house of delegates, for their per diem upon the proper requisition of the clerk of the senate and the sergeant-at-arms of the house, respectivly and the said auditor is further authorized to issue his warrants for the mileage of the members of the two houses as soon as said mileage is ascertained and fixed, upon the proper requisition. being presented to him therefor.

HOUSE JOINT RESOLUTION NO. 9.

(Adopted January 23, 1907.)

Requesting our representatives, and instructing our senators to use their influence to obtain an appropriation for the improvement of the Guyandotte, Little Kanawha and Elk rivers.

Resolved by the Legislature of West Virginia:

That the representatives from this state in the house of representatives of the United States be and they are hereby requested, and our United States senators are instructed to use their influence and all honorable means in their power to cause an appropriation to be made by the congress to permanently improve the Guyandotte, Little Kanawha and Elk rivers, in West Virginia, by a system of locks and dams sufficient to afford transportation of the great natural resources of wealth in coal and timber upon said rivers and their tributaries.

HOUSE JOINT RESOLUTION NO. 10.

(Adopted January 21, 1907.)

Fixing the per diem to be paid assistant janitors of the capitol building during the session of the legislature.

Resolved by the Legislature of West Virginia:

That the sergeant-at-arms of the house, and the clerk of the senate are hereby directed and authorized to draw warrants upon the auditor for the following attaches: Sam Stephenson, Bascom Smith, Sam Mack, Elvin Whittington, Ben Sisson, P. S. Forth and Sam Buckner, special janitor force for the house and senate; salary three dollars per day. The sergeant-at-arms of the house to draw warrants for one half, or one dollars and fifty cents per day, and the clerk of the senate to draw warrants for the other half, or one dollar and fifty cents per day, on demand of attaches.

SUBSTITUTE FOR HOUSE CONCURRENT RESOLUTION NO. 5 AND HOUSE JOINT RESOLUTION NO. 19.

(Adopted February 6, 1907.)

Appointing a committee of the legislature to investigate mine disaster and report to the legislature.

WHEREAS, on the evening of January twenty-ninth, one thousand nine hundred and seven, a most disastrous mine explosion oc

curred at Stuart mine, Fayette county, West Virginia resulting in the death of over eighty mine workers, rendering over forty families, widows and children orphaned, and

WHEREAS, many explosions in mines have occurred in this state within the recent past resulting in great loss of life and property, and

WHEREAS, the governor of this state in obedience to the great public concern and apprehension occasioned by the loss of life. in coal mines in this state prior to the convening of the present session of the legislature, appointed a commission to take up the entire subject of minng legislation and report a feasible and practical plan for amending the mining laws of this state, to the end that health of the mine workers might be preserved, loss of life prevented and property saved; and

WHEREAS, there has never been a legislative investigation of mine disaster in this state, and it is commonly charged that the local investigations of these calamities are not thorough, and it is the desire of the legislature to do what is best after hearing all the facts and after knowing all the conditions, and without charging negligence or fault to any one, it is hereby

Resolved by the Legislature of West Virginia:

First, that a committee of five be and the same is hereby appointed. consisting of three upon the part of the house of delegates to be appointed by the speaker thereof, and two on the part of the senate to be appointed by the president thereof, which committee at once shall fully and fairly investigate;

Second, whether said Stuart mine was being operated in violation of law, and if so in what particular it was being so operated; Third, the cause of the disaster at said Stuart mine and other like disasters occuring in the state within the recent past;

Fourth, to investigate fully the bureau of mine inspection as to the conduct and workings of its office;

Fifth, to ascertain and report what further legislation is necessary in order to prevent a recurrence of simlar disasters, and what further legislation may be necessary to enable the mine inspector effectively to promulgate rules and regulations for the conduct of mining operations and to secure the enforcement of the law and the compliance with such rules and regulations.

The committee is hereby directed to report upon its investigation on or before the eighteenth day of the present-month.

Said committee is authorized to obtain the assistance of two persons expert in mines and mining in all its branches and to employ necessary stenographers.

The attorney general is hereby directed to give the committee all possible assistance; and the committee is empowered to employ such other counsel as it may deem necessary.

All expenses of this investigation shall be paid out of the treasury of the state upon warrants drawn by the auditor therefor; the auditor is hereby authorized and directed to draw his warrant for such amounts as shall be certified to him by the chairman of the joint committee hereby created.

The committee is hereby empowered to send for persons, papers and records; to administer oaths, and to examine witnesses under oath.

HOUSE JOINT RESOLUTION NO. 20.

(Adopted February 9, 1907.)

Authorizing the sergeant-at-arms of the house and the clerk of the senate to issue warrants to certain attaches.

Resolved, That the sergeant-at-arms of the house and the clerk of the senate are hereby directed and authorized to draw warrants upon the auditor for J. J. Carrington of the special janitor force for the house and the senate; salary three dollars per day; the sergeant-at-arms of the house to draw warrants for one-half, or one dollar and fifty cents per day, and the clerk of the senate to draw warrant for the other half, or one dollars and fifty cents per day on demand of attache, pay to commence January twenty-third, one thousand nine hundred, and seven.

HOUSE SUBSTITUTE FOR SENATE JOINT RESOLUTION NO. 21.

(Adopted February 22, 1907.)

House Substitute for Senate Joint Resolution No. 21 authorizing the appointment of a select committee to hold meetings and make reports on all state institutions.

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