THE CASE OF THE STATE OF LOUISIANA 423 



Sec. 2. Be it further enacted, etc., That on the second day of January, 1911, and 

 each subsequent year, each tax collector throughout the state shall begin to collect 

 and shall collect as fast as possible from each of the persons and corporations pursuing 

 within his district or parish the business of severing from the soil timber and minerals, 

 a license tax as hereinafter fixed. 



The said tax collectors shall receive for collecting said license tax the same com- 

 pensation as for collecting other license taxes. 



All license taxes collectable under this act shall be due and collectable during the 

 first (2) two months of each year, and all unpaid licenses shall become delinquent 

 on the first day of March of each year, and all firms who commence business after 

 that date shall become delinquent unless the license is paid within two months and 

 ten days. 



Sec. 3. Be it further enacted, etc., Tkat the annual license tax for severing timber 

 from the soil shall be fixed as follows on the gross annual cutting: 



Par. 1. That for carrying on the business of cutting pine timber for saw logs, 

 or square timber, the license shall be three-fourths of one cent per one thousand feet 

 log scale. 



Par. 2. That for carrying on the business of cutting hardwood timber, for saw 

 logs, the license shall be three-fourths of one cent per thousand feet of log scale. 



Par. 4. That for carrying on the business of cutting timber for stave bolts, the 

 license shall be one cent per each hundred bolts. 



Par. 5. That for carrying on the business of cutting timber for telephone and tele- 

 graph poles, and piling the license shall be three-tenths of one cent for each pole and 

 piling, and one cent for each pile. 



Par. 6. That for carrying on the business of extracting turpentine from standing 

 trees the license shall be (i/4) one-half (14) of one cent each year for each cup or box. 



Sec. 4. Be it further enacted, etc., That every mining company engaged in this 

 state in the business of producing oil, natural gas, sulphur, or salt shall on the first 

 day of February of each year, render to the Secretary of State a report signed and 

 sworn to by the president and secretary, of its annual production in each parish, the 

 total financial receipts in the sale of the annual product, and annual total quantity 

 of the products at the mines or wells in such form as he may require. The tax collector 

 shall demand from each company applying for a license a certificate from the Secretary 

 of the State certifying to the total amount of the product mined in each parish during 

 the preceding year by such company as shown by the sworn statement on file in his 

 oflBce, and the license shall be based upon such certificate. 



Sec. 5. Be it further enacted, etc.. That each and every company, person, persons, 

 association of persons, or corporation engaged shall pay a license on such business 

 based on the gross annual output as follows, to-wit: 



Par. 1. That for the business of carrying on the mining and production of oil the 

 license shall be (%) two-fifth of one cent on each barrel produced. 



Par. 2. That for carrying on the business of mining and producing natural gas, 

 the license shall be (%) one-fifth of one cent on each ten thousand cubic feet 

 produced. 



Par. 3. That for carrying on the business of mining sulphur, the license shall be 

 (2) two cents for each ton mined. 



Par. 4. That for carrying on the business of mining salt, the license shall be (%) 

 one-fifth of one cent on each ton mined. 



Sec. 6. Be it further enacted, etc.. That the annual cutting of timber or pro- 

 duction of minerals, referred to as a basis of license, are those for the year in which 

 the license is granted: the stand and for their estimation shall be prima facie of the 

 preceding year if the business has been conducted previously by the same party or 

 parties, or the party or parties of whom they claim to be successors. If the firm or 

 company be new, the amount of cutting or production for the first two months shall 

 be considered the basis, and six times that amount shall be estimated as the annual 

 cutting or production of such business: providing that any person or company com- 

 mencing business after the first of July shall pay one-half of the above rates. 



Sec. 7. Be it further enacted, etc.. That the time and manner of collecting licenses 

 under this act; the method of determining the amount of same, the form of the license 

 receipt; the manner of filing and recording affidavits by the tax collector and rendering 

 accounts to the auditor shall be the same as now provided or may hereafter be provided 

 for the collection of other taxes, except as different provisions are made in this act. 



Sec. 8. Be it further enacted, etc.. That all monies collected on licenses under 

 the terms of this Act shall be placed in the Treasury to the credit of the "Conservation 

 Fund," which is hereby created. 



Sec. 9. Be it further enacted, etc.. That this Act shall not go into effect unless and 

 until the proposed amendment to the Constitution of this State, amending Article 229 

 thereof has been adopted, which amendment is to be submitted to the people as provided 

 by this Legislature. 



