futures in agricultural products, articles of commerce, corporation stocks, or other articles or commodities; wholesale dealers in coal oil, naptha, benzine, mineral oils refined from petroleum, or either, and any and all mineral oils; publishing, printing and selling school text books or law books, or either; companies owning, leasing or hiring any kind of cars to railroad companies, or other persons; pipe line companies, oil producers or oil producing companies, and all persons engaging in any of said businesses; providing penalties for the violations of the provisions of this Act, and repealing all laws in conflict herewith.

SECTION 1. Be it enacted by the Legislature of the State of Texas: Each and every express company shall, on or before the first day of March, 1906, and annually thereafter, through its superintendent or other chief officer, or authorized agent, file with the Comptroller a report, under oath, showing the amount of gross receipts from charges and freights within this State paid to or uncollected by such company on account of money, goods, merchandise or other character of freight carried within this State during the twelve months next preceding January the first of each year. Said express companies, at the time of filing the required report, shall pay to the Treasurer of the State, an annual tax equal to two and one half per cent on their gross receipts, as shown by said report. The receipt of the Treasurer of the State shall be evidence of the payment of such taxes. Should any person, association of persons, the officers or agents of any such person, association of persons, or corporations herein named, fail to make the report provided for in this Section for more than sixty days after the termination of any year, then he shall be deemed guilty of a misdemeanor, and upon conviction shall be fined in any sum not less than fifty dollars, nor more than one hundred dollars. Each day after said sixty days have expired shall be deemed a separate offense; and in addition thereto in the event of the failure of the officers or agents of any such company or corporation to make such report, and pay said tax, for sixty days after the termination of any year, each and every such company or corporation so failing shall forfeit and pay to the State of Texas twentyfive dollars for each day said report and payment are delayed, which forfeiture shall be sued for by the Attorney General, in the name of the State. For the purpose of suits and prosecutions provided for herein, venue and jurisdiction are hereby conferred upon the courts of Travis county, and service may be had upon any officer or agent of such company or corporation within this State, and such service shall in all respects be held legal and valid. The tax herein provided for shall be in lieu of all other taxes now levied upon express companies, and not in addition thereto.

SEC. 2. Every sleeping car company, palace car company, or dining car company, doing business in this State, and every corporation, person or association of persons leasing or renting, owning, controlling or managing any palace cars or dining or sleeping cars within this State, for the use of the public, and for which any fare is charged, shall pay an annual tax equal to four per cent of their gross receipts earned from any and all sources whatever within this State, except from receipts derived from buffet service. Said taxes herein provided for shall be paid to the State Treasurer quarterly for the use of the State. Every such company, association, person or corporation, so owning, controlling

or managing any such dining car, palace car, or sleeping car, shall, on the first day of April of each year, and quarterly thereafter, report to the Comptroller, under oath of the president, treasurer, superintendent or some other officer of said corporation, or some agent thereof, duly authorized, the gross amount of receipts earned from any and all sources whatever within this State, except from receipts derived from buffet service, during the preceding quarter. Should any person, association of persons, the officers or agents of any such persons, association of persons, or corporations herein named, fail to make the report provided. for in this Chapter, for more than thirty days after the termination of any quarter of the year, then he shall be deemed guilty of a misdemeanor, and upon conviction shall be fined in any sum not less than fifty dollars nor more than one hundred dollars. Each day after said thirty days have expired shall be deemed a separate offense; and in addition thereto, in the event of the failure of the officers or agents of any such company or corporation to make such report, and pay said tax, for thirty days after the termination of any quarter of the year, each and every such company or corporation so failing shall forfeit and pay to the State of Texas twenty-five dollars for each day said report and payment are delayed, which forfeiture shall be sued for by the Attorney General in the name of the State. For the purpose of suits and prosecutions provided for herein, venue and jurisdiction are hereby conferred upon the courts of Travis county, and service may be had upon any officer or agent of such company or corporation within this State, and such service shall in all respects be held legal and valid. The tax herein provided for shall be in lieu of all other taxes now levied upon sleeping car, palace car, or dining car companies, except the tax of twenty-five cents on the one hundred dollars of the capital stock of said companies employed in this State, as provided by the Acts of the Twenty-third Legislature, Chapter 102.

SEC. 3. Each and every person, association of persons, firm, company or corporation owning, operating, managing or controlling any telegraphic line or lines in this State, for the transmission of telegraphic messages, and charging for the transmission of said messages, shall pay an annual tax of three per cent on their gross receipts from all sources within this State. Said taxes herein levied shall be paid to the State Treasurer quarterly. Every such person, association of persons, firm, company or corporation, so owning, controlling or managing any telegraphic line or lines in this State shall, on or before the first day of April of each year, and quarterly thereafter, report to the Comptroller of Public Accounts, under the oath of the president, treasurer, or superintendent of said company, association or corporation, or some officer or agent thereof, duly authorized, the amount received by them in the payment of telegraphic charges, including the amount received on full rate messages and half rate messages and from the lease of any wires, during the preceding quarter. Should any person, association of persons, firm, company or corporation, or the officers or agents of any such person, association of persons, firm, company or corporation herein named, fail to make the report provided for in this Article, for thirty days after the termination of any quarter of the year, then he shall be deemed guilty of a misdemeanor, and upon conviction shall be fined in any sum not less than

fifty dollars, nor more than one hundred dollars. Each day after said thirty days have expired shall be deemed a separate offense. In addition thereto, in the event of the failure of the officer or agent of any such person, company or corporation, to make the report herein required, and pay said taxes for thirty days after the termination of any quarter of the year, each and every such person, company, or corporation shall forfeit and pay to the State of Texas twenty-five dollars for each day said report and payment are delayed, which forfeiture and taxes shall be sued for by the Attorney General, in the name of the State. For the purpose of suits and prosecutions provided for in this Article, venue and jurisdiction are hereby conferred upon the courts of Travis county, and service may be had upon any officer or agent of such person, firm, company or corporation in this State, and such service shall in all respects be held legal and valid. The tax provided for in this Article shall be in addition to all other taxes levied, except the present message tax of one cent on each full rate message, and one-half of one cent on each half rate message, which is levied by Article 5049, Revised Statutes of 1895, and which is hereby repealed.

SEC. 4. Each and every person, association of persons, firm, company or corporation owning, operating, managing or controlling any telephone line or lines and telephones within this State, and charging for the use of the same, shall pay a tax of one and one-half per cent upon their gross receipts within this State; provided, that no gross receipt tax shall be levied upon any person, firm, company or corporation owning, managing or controlling any telephone line not operated for toll, revenue or hire. Said taxes herein levied shall be paid to the State Treasurer quarterly. Every such person, association of persons, firm, company or corporation so managing, owning, or controlling any telephone line or lines, and telephones, in this State, shall on the first day of April of each year, and quarterly thereafter, report to the Comptroller of Public Accounts, under the oath of the president, treasurer or superintendent of said company, association or corporation, or some officer or agent thereof duly authorized, the amount received by them or it in the payment of charges for the use of its line or lines, telephone and telephones, during the preceding quarter. Should any person, association of persons, firm, company or corporation, or the officers or agents of such person, association of persons, firm, company or corporation herein named, fail to make the report provided for in this Article, for thirty days after the termination of any quarter of the year, then he shall be deemed guilty of a misdemeanor, and upon conviction shall be fined in any sum not less than fifty dollars, nor more than one hundred dollars. Each day after said thirty days have expired shall be deemed a separate offense. In addition thereto, in the event of the failure of the officer or agent of any such person, firm, company or corporation to make the report herein required, and pay said taxes for thirty days after the termination of any quarter of the year, each and every such person, company or corporation shall forfeit and pay to the State of Texas twentyfive dollars for each day said report and payment are delayed, which forfeiture and taxes shall be sued for by the Attorney General, in the name of the State. For the purpose of suits and prosecutions provided for in this Article, venue and jurisdiction are hereby conferred upon the

courts of Travis county, and service may be had upon any officer or agent of such person, firm, company or corporation in this State, and such service shall in all respects be held legal and valid; provided, that where telephone companies have previously paid the State tax for 1905, of twentyfive cents on each telephone in use, levied under Article 5243f, of the Revised Statutes of 1895, the amount so fixed in advance of the date when this Act takes effect, shall be deducted from the amount shown to be due from the tax of one and one-half per cent on gross receipts imposed by this Act. The tax provided for in this Article shall be in addition to all other taxes levied by law, except that levied by Article 5049 and 5243f, of the Revised Civil Statutes of 1895, which are hereby repealed.

SEC. 5. Every surety and guaranty company, at the time of filing its annual statement shall report to the Commissioner of Insurance its gross premium receipts in the State during the preceding year, and shall pay an annual tax of two per cent on its gross receipts from fees or charges collected. Upon receipt by him of sworn statements showing the gross premium receipts by such companies, the Commissioner shall certify to the State Treasurer the amount of tax due by each company, which tax shall be paid to the State Treasurer on or before the first day of March, following, whose receipt shall be evidence of the payment of such taxes. No such company shall receive a permit to continue to do business in this State until such taxes are paid. The tax provided for in this Article shall be in addition to all other taxes levied by law.

SEC. 6. Each and every person, firm, corporation or association of persons owning, operating or controlling any collecting agency or commercial agency in this State, and charging for collections made or business done, shall pay to the State Treasurer an annual tax of one-half of one per cent upon their gross receipts for the use and benefit of the State. This tax shall be in addition to all other taxes levied and said taxes shall be paid to the State Treasurer quarterly. Every such person, firm, corporation or association of persons so owning, controlling or managing any commercial agency or collecting agency shall, on or before the first day of April, and quarterly thereafter, report to the Comptroller of Public Accounts under oath of the president, treasurer or superintendent of said company, association of persons, person or corporation, or some other officer or agent thereof duly authorized, the amount received by them or it in the payment of charges for collections made and business done for the quarter next preceding. Should any person, association of persons, firm, company or corporation, or the officers or agent thereof, herein named, fail to make the report provided for in this Article, for thirty days after the termination of any quarter of the year, then he shall be deemed guilty of a misdemeanor, and upon conviction shall be fined in any sum not less than fifty dollars nor more than one hundred dollars. Each day after the said thirty days have expired shall be deemed a separate offense. In addition thereto, in the event of the failure of the officer or agent of any such person, company or corporation to make the report herein required and pay said taxes for thirty days after the termination of any quarter of the year, each and every such person, company or corporation shall forfeit and pay to the State twenty-five dollars for each day said report and payment are

delayed, which forfeiture and taxes shall be sued for by the Attorney General, in the name of the State. For the purpose of suits provided for in this Article, venue and jurisdiction are hereby expressly conferred upon the courts of Travis county, and service may be had upon any officer or agent of any such person, company or corporation within this State, and such service shall in all respects be held legal and valid.

SEC. 7. Each and every person, firm, corporation or association of persons owning, operating or controlling any gas, electric light or electric power plant or water works plant in this State, and charging for gas, electric light, electric power or water, shall pay to the State Treasurer an annual tax of one-fourth of one per cent upon their gross receipts for the use and benefit of the State. This tax shall be in addition to all other taxes levied, and said taxes shall be paid to the State Treasurer quarterly. Every such person, firm, corporation or association of persons so owning, controlling or managing any gas or electric light plant or electric power plant, or water works plant shall on or before the first day of April, and quarterly thereafter, report to the Comptroller of Public Accounts, under oath of the president, treasurer or superintendent of said company, association of persons, person or corporation, or some other officer or agent thereof, duly authorized, the amount received by them or it in the payment of charges for gas or electric lights, or electric power or water, for the quarter next preceding. Should any person, association of persons, firm, company or corporation, or the officers or agents thereof herein named fail to make the report provided for in this Article, for thirty days after the termination of any quarter of the year, then he shall be deemed guilty of a misdemeanor, and upon conviction shall be fined in any sum not less than fifty dollars, nor more than one hundred dollars. Each day after said thirty days have expired shall be deemed a separate offense. In addition thereto, in the event of the failure of the officer or agent of any such person, company or corporation to make the report herein required and pay said taxes within thirty days after the termination of any quarter of the year, each and every such person, company or corporation shall forfeit and pay to the State twenty-five dollars for each day said report and payment are delayed, which forfeiture and taxes shall be sued for by the Attorney General, in the name of the State. For the purpose of suits provided for in this Article, venue and jurisdiction are hereby expressly conferred upon the courts of Travis county, and service may be had upon any officer or agent of any such person, company or corporation within this State, and such service shall in all respects be held legal and valid.

SEC. 8. Each and every person, firm, association of persons, corporation, domestic and foreign, who shall directly or indirectly, or as agent for another, or through any agent or agents, carry on manage, superintend, or transact any business commonly known as exchanges, or dealing in futures, in any agricultural products, articles of commerce, corporation stocks, or any other article or commodity, or where orders are taken and booked to be accepted and consummated by another where there exists the bona fide intention to deliver, shall, on or before the first day of April. of each year and quarterly thereafter, file with the Comptroller of Public Accounts a report in writing under oath showing the amount of gross receipts from the management of any such business from all sources for