Mar. 7, 1907, p. (r.c.c.) Franchise Tax of Common Carriers. used by it.-So. Car Co. v. Calhoun Co., 141 Ala. 250 (37 So. 425); So. Car Co. v. State, 133 Ala. 624 (32 So. 235). The amendment of Mar. 4, 1903, p. 184, repealed general and special laws, and was not revived by act of Sept. 30, 1903, p. 298.-Gaston v. O'Neal, 145 Ala. 484 (41 So. 742), Tyson, J., dissenting. 2363. Lien of state for license taxes.-The state and counties 403, 28. shall have a lien superior to all other liens upon the goods, wares, and merchandise used in any business for the doing of which a license is required by the state, which said liens may be enforced by attachment, in one and the same suit, and in the name of the state. Мяг. 4, 1907, p. 284, § 1. SECTION. ARTICLE 19. FRANCHISE TAX OF COMMON CARRIERS. 2364-2390. 2364. Tax on franchises; intangible 2366. Statement by common car- 2367. Contents of such statement. 2369. State tax commission receives 2370. Hearing and proceeding of tax commission upon exami- 2371. Market or true value of stock, 2372. Assessed value of tangible 2373. Common carriers doing inter- 2374. Taxes and values apportioned 2376. Notice to common carriers of SECTION. 2377. Owner may file statement 2381. Report of state tax commis- 2383. Effect of franchise tax upon ad valorem tax and tax upon shares of stock in corporation. 2384. Failure to comply with provisions of this article; forfeiture and penalty for. 2385. Tax commission may acquire information from other 2364. Tax on franchises, intangible property, and assets of common carriers declared.-There shall be subject to taxation Franchise Tax of Common Carriers. in this state, the franchises, or intangible property and assets of each and every corporation, whether organized under the laws of this state or of any other state or government, and of each and every individual, association, partnership, or com- . pany engaged as common carrier wholly or partly in this state, in the business of transporting freight of any description or passengers, or both, over any railroad, including street railroads, or of operating any cars of any kind over any railroads for the transportation of passengers or of property of any kind for others or for the public, including sleeping cars, parlor or palace cars, dining cars, chair cars and cars of any and every other kind, or engaged in the business of maintaining or operating for gain any telegraph or telephone lines, plant, or business, or any plant or business for the production, manufacture, distribution, or sale of gas, electricity, electric light, electric power, water, steam heat, and refrigerated air, or other similar substances; by means of wires, pipes, or conduits constructed, operated, or maintained on, over, under, or through any territory or any street, alley, or highway in this state; or in the business of operating for gain any dockage, wharfage, canal, freight, or passenger depots, stations, or terminals; or engaged in any other business which may be dependent upon the grant of public powers or privileges, or which may involve the operation of any public utility; and of each and every individual, association, partnership, company, or corporation which has and exercises, under authority granted by charter, statute, or other provision of law, whether of this state, of any political subdivision thereof, or of any other state or government, any special or exclusive privilege, franchise, or function, which is or may be dependent upon the grant of public power or privileges, or which involves the operation of any public utility. 1907, p. 284, § 2. 2365. Franchise tax in addition to ad valorem tax; how Mar. 4, levied and collected.-Every individual, association, partnership, company, and corporation engaged in any business embraced or set out in the preceding section shall, in addition to the ad valorem taxes on tangible property which are now imposed upon them by law, annually, beginning with the year 1907, pay to the state, and there is levied a tax for the year 1907 and for each year thereafter, on their franchises, or intangible property and assets, and local taxes thereon, to each county and municipal corporation in which its or their business is or shall hereafter be carried on. Said tax shall be at the same rate as the tax on tangible property, and shall be and become due and delinquent at the same time as the taxes on tangible property, and be payable and collected in the samę manner, and shall be assessed and levied in the manner herein 62-AC-VOL I Mar. 4, 1907, p. 284, § 3. Ib., § 4. . Franchise Tax of Common Carriers. after provided. The place or places where such local taxes on such property are to be paid, and the manner of the apportionment of the same in cases where more than one jurisdiction is entitled to a share of such tax, shall be determined, and the valuation of such property for taxation shall be ascertained in accordance with the provisions of this article. 2366. Statement by common carriers to be made to state tax commissioner.-On or before the first day of June, 1907, and between the first day of January and the first day of March in each subsequent year, every company, corporation, association, and individual embraced within the provisions of section 2364 of this article, or coming otherwise within its scope and intent, shall make out and deliver to the state tax commission of Alabama a statement containing the information hereinafter prescribed, which statement shall be duly verified by the affidavit of one of the officers of the company, corporation, or association, or by the individual in whose behalf it is made. 2367. Contents of such statement.-Each such statement shall show the following items and particulars as the same stood on the next preceding first day of October, together with any other facts or information that may be called for by said commission: 1. The name and principal place of business of the company, corporation, association, or individual in whose behalf the statement is made, and the character of business engaged in. 2. If a company, association, or corporation, the state or government under the laws of which it was incorporated, or authorized to do business, the date of original organization, the date of the reorganization, consolidation, or merger, and the purposes of its incorporation as expressed in its charter or articles of association. 3. The place where all books, papers, and accounts are kept. and the names and postoffice addresses of the president, secretary, cashier, treasurer, superintendent, general manager, general counsel, directors, and all other general officers thereof. 4. The locality of its principal office and the total amount and kind of business done by it in this state, and the total gross receipts derived from its business in this state, including a due proportion of its interstate business, if it has done any business of that character. 5. Its total authorized capital stock and the number of shares of stock issued and outstanding, and the par or face value of each such share. 6. The market value of said shares of stock; if they have no market value, then the statement must show the actual value Franchise Tax of Common Carriers. thereof, and the highest price at which any share has been sold during the next preceding twelve months. 7. A brief description of each tract of real estate and of the improvement thereon, and of the buildings, structures, machinery, fixtures, and appliances, and all other tangible property and assets owned and assessed, or liable to assessment for the same year, within this state, and the location and assessed value thereof, and the county, city, or town wherein the same is assessed for taxation for state and county and municipal purposes, or is liable to assessments. 8. A brief description of each tract of land and of the improvement thereon, and of the buildings, structures, machinery, fixtures, and appliances, and of all the other tangible property and assets owned and held outside of this state, and of all other property and assets having a fixed situs outside thereof, and the location of each item of such property, and the purpose for which it is used, and whether or not it is specifically used in the business of the company, corporation, or association, or individual in whose behalf the report is made, and its true and fair market value, and the sum or value at which it is assessed for taxation, and the locality in which it is assessed. 9. A statement of each and every lien, mortgage, and other charge upon the whole or any part of the property of said company, corporation, association, or individual, and detailed statement of all series of bonds, debentures, or other securities forming a part of its funded debt, with date of issue, maturity, ⚫ and rate of interest, together with a statement of the property encumbered or charged thereby, and of the total amount of unpaid debts secured by each such mortgage lien or charge, and of the interest charged thereon, and to what extent interest has been paid, and the true and fair market value of every such debt. 10. A statement of the gross income and earnings, and a statement of the net income and earnings for the next preceding twelve months, including therein all interest on investments, and all rents, fruits, revenues, and receipts from every source whatsoever, and a statement of the income used for repairs, and of the amount used for betterment and the amount used for extensions. 11. Every railroad company and telegraph company, and every telephone company and every pipe line company, shall show in each statement made by it the following particulars, which are in addition to the foregoing requirements, to wit: (a) the total lengths of all the lines of said company, whether within or outside this state, and (b) the total length of so much. of said lines as are within this state, and (c) the length of its lines in each of the counties and cities or towns of this state Mar. 4, 1907, p. 284, § 4. Ib., § 5. Ib., 6. Franchise Tax of Common Carriers. into or through which its lines extend. The length of the lines of the telegraph companies and telephone companies shall be estimated and stated according to its mileage of poles, conduits, or cables, or either. 12. Every sleeping car company, parlor or palace car company, dining car company, chair car company, and company operating car's of any and every other kind over any railroad, shall also, and in addition to the said foregoing requirements, show by each of its said statements, (a) the total mileage traveled by the cars of the said company during the next preceding twelve months, whether within this state or beyond its borders, and (b) the total mileage traveled by such cars within the state during the same period, and (c) the total mileage traveled by such cars within each county and each city or town in this state during said period. 2368. Additional statement for express companies.-Every express company shall also, in addition to the foregoing requirements having application to such company, show (a) its total gross receipts from all business done under its charter, whether within this state or outside thereof, during the next preceding twelve months, and (b) its total gross receipts within this state for the same kind of business done during the same period, including a due proportion of receipts from interstate business, and (c) its total gross receipts in each county and in each city or town in this state for the same kind of business done during the same period. 2369. State tax commission receives statements and demands additional ones.-The state tax commission of Alabama shall receive all such statements offered to it under the provisions of this article, and shall endorse upon each the date on which it was received, and sign the endorsement officially. It shall examine the statements as soon as may be practicable, and if any of them be found to be insufficient, or if said commission shall believe other or further information to be necessary, it shall at once demand such additional statements and information as it may think proper. 2370. Hearing and proceeding of tax commission upon examination of statement by common carriers.-The state tax commission shall carefully examine and consider the said statements and information, and shall hear evidence and secure further and additional information so far as may be in its power, and whenever it may deem it necessary so to do, to show the true value of the properties of such corporations, companies, and individuals, and the true value of that portion thereof which is situated within this state and within the respective counties and cities and towns in this state; and |