shall pay an annual tax, for the use of the state, by way porations to report to state ors. tions are report. 2. And be it enacted, That on or before the first Tues- Officers of corday of May next, and annually thereafter, it shall be the make annual duty of the president, treasurer or other proper officer of board of assess every corporation of the character specified in the preceding section, to make report to the state board of assessors, appointed and to be appointed under the act entitled "An act for the taxation of railroad and canal property,' stating specifically the following particulars, namely: Each telegraph, telephone, cable, and express company, what corporanot owned by a railroad company and otherwise taxed, required to shall state the gross amount of its receipts from business done in this state for the year preceding the first day of January prior to the making of such report; each electric light company shall state the gross amount of its receipts for light or power supplied within this state for the year preceding the first day of February prior to the making of such report; each gas company shall state the gross amount of its receipts for business done in this state during the same time, and the amount of dividends earned or declared for the same period; each parlor, palace or sleeping car company shall state the gross amount of its receipts for fare or tolls for transportation of passengers within this state during the same time; each oil or pipe line company engaged in the transportation of oil or crude petroleum shall state the gross amount of its receipts from the transportation of oil or petroleum through its pipes or in and by its tanks or cars in this state during the same time; each fire, marine or accident insurance company shall state the total amount of premiums received by it for insurance upon the lives of persons resident or property located with this state, during the same time. 3. And be it enacted, That if any officer of any com ing false state ment. return board of assessors to ascertain and fix amount. Penalty for mak pany required by this act to make a return as aforesaid, shall, in such return, make a false statement, he shall be Failing to make deemed guilty of perjury; if any such company shall neglect or refuse to make such return within the time limited as aforesaid, the state board of assessors shall ascertain and fix the amount of such receipts in such manner as may be deemed by them most practicable, and the amount fixed by them shall stand as the basis of taxation of such company under this act. be paid by corporations. Amount of tax to 4. And be it enacted, That each telegraph, telephone, cable and express company shall pay to the state a tax at the rate of two per centum upon the gross amount of its receipts so returned or ascertained; that each gas company and electric light company shall pay to the state a tax at the rate of one-half of one per centum upon the gross amount of its receipts so returned or ascertained, and five per centum upon the dividends of said company in excess of four per centum so earned or declared; that each oil or pipe line company shall pay to the state a tax at the rate of eight-tenths of one per centum upon the gross amount of its receipts so returned or ascertained; that each insurance company other than life shall pay to the state a tax at the rate of one per centum upon the gross amount of its premiums so returned or ascertained; that each life insurance company incorporated under the laws of this state shall pay to the state an annual franchise tax of one per centum upon the amount of its surplus on the thirty-first day of December next preceding the time of such payment as fixed in seetion five, as the same shall be ascertained by the commissioner of insurance of this state, according to the actuaries' table of mortality, and four per centum interest; that each life insurance company not incorporated under the laws of this state, but doing business therein, shall pay to the state an annual tax of two per centum on the amount of premiums collected during the year ending December thirty-first, as aforesaid, from residents of this state, except on the amount of premiums collected from industrial insurance on which amount each company shall pay to the state an annual tax of one per centum per annum, deducting from said premiums the amount of dividends actually allowed in rebate of the same, and the amount paid during said year to residents made to comp due. 5. And be it enacted, That the state board of assessors Report to be shall certify and report to the comptroller of the state, roer of on or before the first Monday of June in each year, a receipts and tax statement of the amount of gross receipts, as returned by To whom paid. each company to, or ascertained by the said board, and the amount of tax due thereon respectively, at the rate fixed by this act; such tax shall thereupon become due and payable, and it shall be the duty of the state treasurer to receive the same; if the taxes of any company Taxes remaining remain unpaid on the first day of July, after the same interest. become due, they shall thenceforth bear interest at the rate of one per cent. for each month until paid; the state board of assessors shall have power to require of any corporation subject to tax under this act, such in unpaid to bear formation or reports touching the affairs of such company, as may be necessary to carry out the provisions of this act; and may require the production of abstracts of the books of such companies; and may swear and exCompensation of amine witnesses in relation thereto; the comptroller shall receive as compensation for his services under this act and under the act entitled "An act for the taxation of railroad and canal property," approved April tenth, eighteen hundred and eighty-four, the sum of five hundred dollars annually. comptroller. Taxes to be a debt and how collected. Corporation may be restrained business if tax due is in arrears three months. 6. And be it enacted, That such tax, when determined, shall be a debt due from such company to the state, for which an action at law may be maintained after the same shall have been in arrears for the period of one month; such tax shall also be a preferred debt in case of insol vency. 7. And be it enacted, That in addition to other remedies from transacting for the collection of such tax, it shall be lawful for the attorney-general, either of his own motion, or upon the request of the state comptroller, whenever any tax due under this act, from any company, shall have remained in arrears for a period of three months after the same shall have become payable, to apply to the court of chancery, by petition in the name of the state, on five days' notice to such corporation, which notice may be served in such manner as the chancellor may direct, for an injunction to restrain such corporation from the exercise of any franchise, or the transaction of any business within this state until the payment of such tax and interest due thereon, and the costs of such application, to be fixed by the chancellor; the said court is hereby authorized to grant such injunction, if a proper case appear, and upon the granting and service of such injunetion, it shall not be lawful for such company thereafter to exercise any franchise or transact any business in this state until such injunction be dissolved. Act not to apply or affect tax on premiums now paid by foreign fire insurance companies. in 8. And be it enacted, That this act shall not apply to or any manner affect the tax upon the premiums obtained in this state by foreign fire insurance companies and their agents, which tax shall be in lieu of the tax herein provided and shall be collected and distributed as is specially provided by law in relation thereto. 9. And be it enacted, That all acts and parts of acts in- Repealer. consistent herewith, be and the same are hereby repealed in so far as the same are inconsistent herewith. 10. And be it enacted, That this act shall take effect immediately. Approved April 18, 1884. CHAPTER CLX. A Further Supplement to an act entitled "An act concerning the protection of the public health and the record of vital facts and statistics relating thereto," approved March eleventh, one thousand eight hundred and eighty, and the supplement thereto, approved March thirty-first, one thousand eight hundred and eighty-two. empowered to amend ordinance. 1. BE IT ENACTED by the Senate and General Assembly of Board of health the State of New Jersey, That in addition to the powers pass, alter or conferred by the act and the supplement thereto to which this is a supplement, the board of health of any city, town, borough or other form of incorporated town or village government in this state shall have power at any stated or adjourned meeting of such board to pass, alter or amend ordinances in relation to the public health in such city, for the following purposes, to wit: control construc I. To regulate and control the method of construction, To regulate and the location, the method or manner of emptying ortion of cesspools, cleansing and the time or frequency of cleansing, of all c. cesspools and privy vaults. II. To regulate and control the mode of connection of House drainage house drainage and plumbing with outside sewers, cess- and plumbing. pools or other receptacles, and to enforce rules and regulations relating thereto. III. To protect the public water supply and to prevent To 1 rotect water the pollution of any stream of water or well, the water of Sup and streams. |