contain.

the holder of an unrevoked license issued by the secretary of state to engage in such business. To procure such license Application, every wholesale distributor shall file with the secretary of to file. state a sworn application upon a form prescribed and to be furnished by the secretary of state. Such application shall What to contain the name under which the applicant intends to transact business; the names and addresses of the several persons constituting the firm or partnership, and if a corporation, the corporate name, the state where and time when incorporated, the name of its officers and directors, and if a foreign corporation, the name of its resident agent; the location of its place or places of business; the date such business was established; and any other information the secretary of state may require. Such application shall be signed and sworn to by Who to the owner or owners of such business, if an individual, partner. sign, etc. ship, or unincorporated association, and if a corporation, by the president and secretary thereof. At the time of applying Fee. for such license every applicant shall pay to the secretary of state as an annual license fee the sum of five dollars, which fee shall be transferred to the state treasury and there be credited to the general fund.

SEC. 4. Upon the filing of such application and the pay- License ment of the fee, the secretary of state shall issue to such issued. applicant a license which shall authorize the holder thereof to engage in business in this state as a wholesale distributor, as defined herein, until the first day of January following the date of its issuance, unless such license shall be revoked within that period by the secretary of state as provided in section five hereof.

SEC. 5. If the holder of such license shall at any time Revocation. fail, refuse or neglect to file his or its monthly report and pay the full amount of the tax at the times, in the manner and at the place such report is required to be filed and the tax required to be paid under the provisions of section eight hereof, the secretary of state shall forthwith revoke such license and shall promptly notify the holder thereof by notice sent by registered mail to the address of such holder appearing in the rceords of the gasoline tax division of the department of state: Provided, That if said report is filed and the tax proviso. paid within three days after the same becomes due, and it be established under oath that such delay was due to accident or justifiable oversight, then the secretary of state may continue the force and effect of such license.

paid.

SEC. 6. Before any wholesale distributor, whose license has Delinquent been revoked, shall be entitled to apply for or obtain a license taxes to be as provided in section three hereof, such wholesale distributor shall pay to the secretary of state any and all delinquent taxes, penalties and costs that remain unpaid by such wholesale distributor, and shall file with the secretary of state a surety Surety bond, upon which said wholesale distributor shall be the bond fled. obligor, to secure the prompt filing of true reports and the full payment of any and all taxes that may thereafter accrue

Proviso.

to state.

and become payable under the provisions of section eight hereof. Such bond shall be in such amount as the secretary of state shall determine, which shall not exceed four times the sum of three cents per gallon of all gasoline received by such wholesale distributor during the preceding month: Provided, That in case no gasoline was received by said wholesale distributor during the preceding month, or for any reason the amount of gasoline received cannot be computed, then in such amount as the secretary of state shall determine, not exceed ing four times the sum of three cents per gallon of gasoline the secretary of state may estimate has been or will be received by said wholesale distributor during any average month, which estimate may be based upon any information at his disposal. Bond to run Such bond shall run to the people of the state of Michigan and shall be conditioned upon the prompt filing of true reports and the payment of the full amount of the tax at the times, in the manner and at the place required under the provisions of section eight hereof: Provided further, That in the event any such wholesale distributor shall fail to promptly file his or its monthly reports and pay the full amount of the tax thereof, as provided in section eight hereof, after having filed a surety bond with the secretary of state as herein provided, the secretary of state may require said wholesale distributor to furnish such other and further bond as he shall deem necessary to at all times secure the payment of any and all taxes due to the state of Michigan under the provisions of this act. Upon the failure to file such new and further bond the secretary of state shall forthwith revoke the license of such wholesale distributor in the same manner as provided in section five hereof.

Further proviso, further bond.

Failure to file.

Retail

dealer to file certificate.

Monthly statement filed.

What to show.

SEC. 7. Every retail dealer as defined herein shall file a duly acknowledged certificate with the secretary of state on a form prescribed and furnished by him, which certificate shall contain the information and be signed and sworn to in the same manner as required of applicants for licenses as wholesale distributors under the provisions of section three hereof. It shall be unlawful for any retail dealer to engage in business as such in this state without having filed the certificate as herein required. It shall also be unlawful for any retail dealer to knowingly purchase gasoline for sale or use on the public highways of this state from any other than a licensed wholesale distributor.

SEC. 8. For the purpose of determining the amount of the specific tax herein imposed, every wholesale distributor shall, on or before the twentieth day of each month, file with the secretary of state, on forms prescribed and furnished by him, an itemized statement, under oath, showing the number of gallons of gasoline which has been or is in his or its possession in the state of Michigan on the date this act became effective upon which the tax has not been paid, and all gasoline thereafter received, as shown by the shipper's invoices thereof, by such wholesale distributor in the said state of Michigan from

any source whatsoever, during the preceding calendar month; the date of said purchase; the name of the manufacturer or person, persons, firm, association or corporation from whom purchased; the date of receipt of such shipment of gasoline; the point of origin; the point of destination of each shipment; the quantity of each of said purchases or shipments; the name of the carrier; the number of the car in which the same was shipped, if shipped by rail, or the name and owner of the boat, ship, barge or vessel, if shipped by water; the owner and license number of the automobile or motor truck used in transporting such gasoline within this state, when such gasoline was purchased from the manufacturer; the name and address of the owner of the wagon, or other means of transportation, if brought into this state by such mode, and such other information pertaining to such receipts of gasoline as the secretary of state may require. It shall be the duty of each wholesale distributor, at the time of filing such report, to compute the amount of tax payable on account thereof at the rate of three cents per gallon, and to pay to the secretary of state at the time of filing such report the full amount of such tax: Provided, however, That in computing said tax, a Proviso. deduction of three per cent of the quantity of gasoline received shall be deducted to allow for evaporation and loss.

non-pay

SEC. 9. In case any tax imposed herein is not paid when Penalty for due a penalty of ten per cent thereof shall immediately ment of tax. accrue and thereafter said tax and penalty shall bear interest at the rate of one per cent per month until the same is

paid: Provided, That if said tax be paid within three days Proviso. after it becomes due, and it be established that such delay was due to accident or justifiable oversight, said penalty may be waived by the secretary of state.

gasoline

state.

SEC. 10. On or before the fifth day of each month it shall Report of be the duty of every resident agent or employe of every com- delivered. mon carrier doing business in this state and having the custody of books and records showing the receipts of gasoline delivered to a consignee in this state, whether for storage, use, sale or distribution, to forward to the secretary of state a report of all gasoline delivered by such common carrier during the preceding calendar month. Such report shall state What to the name of the carrier; the month for which the report is rendered; the station or place where delivered; the initial and number of the car in which the gasoline was delivered, if shipped by rail; the name of the owner of the boat, ship, barge or vessel, if shipped by water; the names and addresses of the consignor and consignee; the weight and number of gallons of gasoline in each car, if shipped by rail, and the weight and number of gallons of gasoline in each shipment, if shipped by water; the date of delivery to the consignee by such carrier and any other information that the secretary of state may require.

SEC. 11. The secretary of state, or his duly authorized May agent, is hereby authorized to examine the books and papers books, etc.

examine

Proviso.

Further proviso.

Who entitled to refund.

Invoice furnished purchaser.

Tax to be lien.

Refusal to file report.

of any wholesale distributor, retail dealer or common carrier, pertaining to the records of gasoline received, sold, shipped or delivered, as the case may be, to verify the truth and accuracy of any statement, report or return, and shall have power to take the testimony of any person and for such purpose shall be authorized to issue subpoenas and compel the attendance of witnesses: Provided, That it shall be unlawful for any person to disclose the information aqcuired by the secretary of state, or such agent, under the provisions of this section, except when required so to do in a court of law: Provided further, That this provision shall not be construed to mean that such information or evidence is privileged when used by the state or any officer thereof in any proceeding for the collection of the tax, or in any prosecution for violation of any of the provisions of this act.

SEC. 12. The purchaser of gasoline used for any purpose other than the operation of motor vehicles on the public roads, streets and highways in this state, and municipalities and the federal government using gasoline in municipally and federally owner [owned] motor vehicles, respectively, shall be entitled to a refund of the tax paid thereon, upon filing a sworn claim with the secretary of state upon forms prescribed and to be furnished by him, within ninety days from the date of purchase, as shown by the invoice. It shall be the duty of the retail dealer to furnish any such purchaser with an invoice, showing the amount of gasoline purchased, the date thereof, and the amount of tax paid thereon, and such dealer shall send to the secretary of state on the first day of each month duplicate copies of any such invoices issued and delivered by such dealer during the preceding calendar month. Such claims, when approved by the secretary of state, shall be paid out of the state highway fund upon the warrant of the auditor general.

SEC. 13. The tax herein provided shall be in lieu of all other taxes imposed or to be imposed upon the sale or use of gasoline by the state or any political subdivision thereof.

SEC. 14. The specific tax herein imposed in addition to the interest and penalties provided in section nine hereof, and costs that may accrue in addition thereto, shall be a lien in favor of the state against all property and rights of property, both real and personal, then owned or afterwards acquired by any person or persons, firm, association or corporation, liable therefor, to secure the payment of such tax, interest, penalties and costs, which lien shall attach to the property from and after the date that any report upon which the specific tax is computed is required by this act to be filed. Such lien shall take precedence over all other liens and incumbrances whatsoever.

SEC. 15. Whenever any person or persons, firm, association or corporation shall neglect or refuse to make and file any report as required by law upon which the amount of

state may

specific tax imposed by this act is computed, the secretary of Secretary of state may estimate the amount thereof from any information make estiobtainable in his office or elsewhere and he may proceed to mate. collect such tax in the same manner as is hereinafter provided

in case of failure to pay such tax after the report required by law has been made and filed.

levy upon

SEC. 16. If the tax imposed by this act is not paid on the When may date the same is required to be paid under the provisions of property. section eight hereof the secretary of state, or some person designated by him, may cause a demand to be made on the wholesale distributor liable therefor for the payment thereof, and if such tax remains unpaid for five days after such demand has been made and no proceedings have been taken to review the same, the secretary of state may issue a warrant under the official seal of his office, directed to the sheriff of any county of the state or to any state officer authorized to serve process, commanding said sheriff or other officer to levy upon and sell the real and personal property of the person or persons, firm, association or corporation, without exemption, found within his jurisdiction, for the payment of the amount thereof with the added penalties, interest and the cost of executing the warrant, and to return such warrant to the secretary of state and to pay him the money collected by virtue thereof within the time to be therein specified, which shall not be less than twenty nor more than ninety days from the date of the warrant. The sheriff or other officer to whom any such warrant shall be directed shall proceed upon the same in all respects and with like effect and in the same manner as prescribed by law in respect to executions issued against property upon judgments by a court of record, and shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner: Provided, Proviso. That the state of Michigan through the secretary of state or some officer or agent designated by him is hereby authorized to bid for and purchase any property sold under the provisions hereof: And provided further, That nothing in sec- Further tions fourteen, fifteen and sixteen hereof shall be construed proviso. as forfeiting or waiving any rights to collect such taxes by an action upon any bond that may be filed with the secretary of state under the provisions of section six of this act, or by suit or otherwise, and in case such suit, action or other proceeding is instituted for the collection of such tax, such suit, action or other proceeding shall not be construed as waiving any right to proceed to foreclose the lien herein provided.

assistants,

SEC. 17. The secretary of state may employ such clerical Clerical assistants, examiners and certified public accountants as may etc. be necessary to carry out the provisions of this act. He shall also have authority to prescribe such rules and regulations as shall by him be deemed appropriate and necessary to the administration of this act.

SEC. 18. Any person or persons, firm, association or corpo- Penalty for ration who shall make any false statement or return, or who

violation.