all the property and assets of such purchaser or producer located in this State and may be recovered at the suit of the State in any court of competent jurisdiction."

History. Session Laws 1916, Chap. 39, Sec. 3, pp. 106-7; effective Feb. 14, 1916. Report of Shippers.

(410) It shall be the duty of every railroad company, pipe line or transportation company to furnish to the state auditor, through the corporation commission any and all data relative to the shipment of crude oil that may be required to properly enforce the provisions of this act. The failure of any railroad company, pipe line or transportation company to comply with the provisions of this section shall make such company liable to a penalty of one hundred dollars for each day it shall fail to furnish such statement or comply with the provisions of this act.

History. Session Laws 1916, Chap. 39, Sec. 4, pp. 107-8; effective Feb. 14, 1916. Board of Education v. Corey, 163 Pac. 949.

Gross Production Tax

Distribution of Funds.

(411) That section 4 of subdivision A of article 2, chapter 107 of the Session Laws 1915, be and the same is hereby amended to read as follows:

"Section 4. The gross production tax provided for in this act is hereby levied and collected for the following specific purposes, to-wit:

(1) For current expenses of state government, twothirds.

(2) For and in aid of the common schools of the county from whence the oil or gas and other mineral is produced, one-sixth (five mills).

(3) For and in aid of the construction of permanent roads and bridges of the county from whence the oil or gas and other mineral is produced, one-sixth (five mills).

It shall be the duty of the state auditor to pay twothirds of all gross production taxes levied and collected under the provisions of this act to the state treasurer to be credited to the general revenue fund of the State, and applied to the current expenses of state government; and to pay one-third the sum collected from each county

whence the oil or gas or asphalt or of ores bearing lead, zinc, jack, gold, silver or copper was produced to the county treasurer of such county; one-half the amount so paid to the county treasurer to be credited to the common school fund of the county in proportion to the school population of such county; the remaining one-half so paid to the county treasurer to be credited to a fund of such county known as the road and bridge fund: Provided, that should the rate of tax herein levied be raised or lowered by the state board of equalization, as authorized in section 1 of this act, such increase or decrease shall be added to, or deducted from, that portion of the tax which is levied for the current expense of state government.

History. Session Laws 1916, Chap. 39, Sec. 5, pp. 108-9; effective Feb. 14, 1916. Board of Education v. Corey, 163 Pac. 949; former section construed; Board of Com'rs Creek County v. Alexander, 159 Pac. 311. Validity of Provisions.

(412) In case section 5 of this act shall for any reason become ineffective, then at once shall the proceeds of all gross production tax collected under the provisions of this act be paid into the general revenue fund of the State and be applied to the current expenses of the state government; any unexpended balance at the end of any fiscal year to be distributed as any other common school fund of the State.

History. Session Laws 1916, Chap. 39, Sec. 6, p. 109; effective Feb. 14, 1916. Act Not Retroactive.

(413) The passage and approval of this act shall not be held or construed as affecting any tax and the collection and distribution thereof under existing laws upon asphalt, oil, gas, or any other mineral ores herein enumerated, produced prior to the date this act becomes effective. But all taxes shall be collected and distributed under such existing laws as though this act had never been passed.

History. Session Laws 1916, Chap. 39, Sec. 7, p. 109; effective Feb. 14, 1916. Board of Com'rs of Creek County v. Alexander, 159 Pac. 311.

Effect of Partial Invalidity.

(414) The invalidity of any section, subdivision, paragraph, provision, sentence, or clause of this act shall

not in any manner affect the validity of the remaining portion thereof.

Emergency.

(415) For the preservation of the public peace, health and safety an emergency is hereby declared to exist, by reason whereof this act shall take effect and be in force from and after its passage and approval.

Approved February 14, 1916.

History. Session Laws 1916, Chap. 39, Secs. 8 and 9, p. 110; effective February 14, 1916.

Section 274.

False Report Deemed Perjury.

(Section 7468, Revised Laws of Oklahoma 1910.)

(416) Any person who shall make any false oath to any report required by the provisions of this article shall be deemed guilty of perjury.

History. L. 1910, p. 70.

Section 275. Disposition of Proceeds.

(Section 7469, Revised Laws of Oklahoma 1910.)

(417) All taxes levied and collected under the provisions of this article shall be paid into the state treasury and applied to the payment of the ordinary expenses of the state government.

History. L. 1910, p. 70.

McAlester-Edwards Coal Co. v. Trapp, 43 Okla. 510, 141 Pac. 794; Comanche Light & Power Co. v. Nix, 156 Pac. 293; see paragraph 411, section 273, herein.

Section 279.

Section 280.

Annual valuation-computation.

Classification of railroads according to operating expenses.

Section 281. Valuation by state board-certification to

Section 276. Definition of Terms.

(Section 7470, Revised Laws of Oklahoma 1910.)

(418) As used in this article, the term "railroad company" shall include any company, corporation, trustee, receiver, or other person, owning, leasing or operating, for hire any railroad in this State, using cars propelled by steam power.

The term "gross receipts" shall include all earnings and revenues of any railroad company derived from its traffic operation in the transportation or handling of persons, cars and property and shall also include all income derived from sources other than traffic operations.

The term "operating expenses" shall include all expenditures for traffic operations and shall exclude all

expenditures for interest on debts owing by the company and for other fixed charges and for its additions and betterments.

The terms "value" and "valuation," with reference to railroad companies, shall include the basis upon which railroad taxes are computed and the rate at which, according to classification, such computations are made.

History. L. 1910, p. 70.

In re Indian Territory Illuminating Oil Co., 43 Okla. 307, 142 Pac. 997.

Section 277. Nature of Tax.

(Section 7471, Revised Laws of Oklahoma 1910.)

(419) Every railroad company, according to its classification as hereinafter provided, shall, on or before the thirtieth day of November of each year, pay a tax upon the value of its property and franchise in this State, and upon its business done therein. The value of its property and franchise in this State, and of its business done therein shall be ascertained from its average gross receipts per mile upon the whole number of miles operated, and its average gross operating expenses per mile for the whole number of miles operated, as provided in this article.

History. L. 1910, p. 71. Revision: "After the passage of this act" eliminated as

useless.

Section 278. Annual Statement by Railroads.

(Section 7472, Revised Laws of Oklahoma 1910.)

(420) Every corporation, person, or association operating any steam railroad in this State shall, on or before the fifteenth day of October of each year, file with the state auditor a statement under oath of its business for the fiscal year ending June thirtieth next preceding, showing its total gross receipts; its total operating expenses; the total number of miles of main track operated in its entire length of line, both within and without this State; its average gross receipts per mile for its entire length of line; its average gross operating expenses per mile; and the total number of miles of main track operated within this State, and in each