No. 6. DEPARTMENT OF AGRICULTURE. 13X> 



receiving money on deposit, each corporation is to pay annually S2-"»: 

 and $5 lor every $1U0,0U0 or fraction thereof of capital stock it has 

 in excess of $100,000, also two cents for each §1,000 of assets it has; 

 corporations without capital stock to pay |25, and for $1 for each 

 $100,000 or fraction thereof of assets it has in excess of |i00,000. 

 Act February 11, 1895, section 4, (P. L., page 7). 



TAX ON GROSS RECEIPTS. 



1. All railroad companies, pipe line companies, conduit companies, 

 steamboat companies, canal companies, slackwater navigation com- 

 panies, transportation companies, street passenger railway compa- 

 nies, and other companies, whether they be corporations, joint stock 

 associations or limited partnerships, doing business in the Com- 

 monwealth, and owning, operating or leasing to or from another 

 corporation, company, association, joint stock association or limited 

 partnership, any railroad, pipe line, slackwater navigation, street 

 passenger railway, canal or other device for the transportation of 

 freight, passengers or oil, and all telegraph and telephone compa- 

 nies doing business in the Commonwealth, and all express companies, 

 firms, copartnerships and joint stock associations doing an express 

 business in the Commonwealth, and every electric light company, 

 palace car company and sleeping car company doing business in 

 the Commonwealth, are required to pay an eight mill tax upon each 

 dollar of gross receipts received from passengers and freight trans- 

 ported wholly within the Commonwealth, and from telegraph, tele- 

 phone and express business done wholly within the Commonwealth, 

 and from business of electric light companies and transportation 

 of oil done wholly wiihin the Commonwealth; said tax to be paid 

 semi-annually on the first days of January and Juh'. Reports are 

 required to be made to the Auditor General every six months of gross 

 receipts received, and for neglect or refusal so to do for a period 

 of thirty days, a ten per cent. i)enalty i» to be added to the tax and 

 collected as other taxes are collected. In cases where works are 

 leased, the tax is to be apportioned according to the terms of the 

 lease, but for the payment of the tax, the Commonwealth first looks 

 to the company operating the works. 



Act June 1, 1889, section 23, (P. L., page 431); act April 28, 1899, section 

 2, (P. L., page 72), as to express companies. 



2. Notaries public, except in the city of Philadelphia, are re- 

 quired to pay into the State Treasury, fifty per cent, of their annual 

 gross receipts in excess of |1,500. 



Act April 14, 1840, section 3, (P. L., page 335) ; act March 10, 1810, (P. L., 

 1809-10, page 80). 



