Auditor General, on or before the thirty-first day of December, in each and every year, with the report aforesaid, or the report and appraisement, as the case may be, as required by the second section of this act, it shall be the duty of the accounting oflicers of the Commonwealth to add ten per centum to the tax of said corporation for each and every year for which such report, or report and appraisement, were not so furnished, which percentage shall be settled and collected, with the said tax, in the usual manner of settling accounts and collecting such taxes: Provided, That if said officers of any such company or corporation shall intentionally fail to comply with the provisions of the second section of this act for three successive years, the Auditor General shall report the fact to the Governor, who, if he shall be made satisfied such failure was intentional, shall thereupon, by proclamation, declare the charter of said company or corporation forfeited and its chartered privileges at an end; whereupon the same shall cease, end and be determined. That every railroad company, canal company, steamboat company, slackwater navigation company, transportation company, street passenger railway company, and every other company now or hereafter incorporated by or under any law of this Commonwealth, or now or hereafter incorporated by any other State, and doing business in this Commonwealth, and owning, operating or leasing to or from another corporation or company, any railroad, canal, slackwater navigation or street passenger railway, or device for the transportation of freight or passengers, or in any way engaged in the transportation of freight or passengers, shall be subject to

and pay a tax into the Treasury of the Commonwealth, annually, at the rate of nine-tenths of one mill upon its capital stock for each one per cent. of dividend made or declared by such company, and in case of no dividend being made or declared by such company, upon either its common or preferred stock, then six mills upon a true valuation of the capital stock of the same, upon which no dividend has been made or declared, made in accordance with the provisions of the third section of this act.

That every company whatever, now or hereafter incorporated under any law of this Commonwealth, or now or hereafter incorporated by any other State, and doing business in this Commonwealth, except those upon which a tax is imposed by the fourth section of this act, and excepting, also, banks and savings institutions, building associations, and foreign insurance companies, licensed in pursuance of the general acts in relation thereto, shall be subject to and pay a tax into the Treasury of the Commonwealth, annually, at the rate of one-half mill upon its capital stock for each one per cent. of dividend made or declared by such company, and in case of no dividend being made or declared by such company upon either its common or preferred stock, then three mills upon a true valuation of the capital stock of the same, upon which no dividend has been made or declared, made in accordance with the provisions of the third section of this act.

That it shall be the duty of the treasurer or other officer having charge of any company, upon which a tax is imposed, by either of the fourth or fifth sections of this act, to transmit the amount of said tax to the treasury of the Commonwealth, within

fifteen days from the thirty-first day of December, in each and every year; and if any company shall neglect or refuse to pay the tax herein before required to be paid, the directors, managers or treasurer thereof, for the time being, shall be jointly and severally liable in their individual capacity for the payment thereof, and the same may be sued for and recovered under the direction of the State Treasurer, as other debts of like amount due the Commonwealth are recoverable: Provided, That the remedy against the directors, managers or treasurer, in their individual capacity, shall not prevent the Commonwealth from proceeding against the corporation by any process provided by law.

That every company incorporated or organized by or under any law of this Commonwealth, or incorporated or organized by or under any law of any other State, and doing business in this Commonwealth, which possesses the corporate right or privilege to mine, or to purchase and sell coal, shall semi-annually, upon the first days of July and January, in each and every year, make report, under oath or affirmation, to the Auditor General, of the number of tons of coal mined during the six months preceding the said first day of July and January, by such company, and also of the number of tons of coal that shall be mined by any unincorporated association, partnership or individual, under any lease, contract, grant or mining privilege, upon the property of which the company making such report is the owner or lessee, or has any mining or coal privileges or interest therein, and also of the number of tons not mined as aforesaid, which shall have been purchased during the same period by

the said company, and shall pay into the treasury of the Commonwealth an additional tax upon its corporate franchises, created by or used within this Commonwealth, at the rate of three cents upon each and every ton of two thousand two hundred and forty pounds of coal so mined or purchased as aforesaid: Provided, That the amount of coal consumed in the transaction of its business by any such company shall not be included in its return: And provided further, That said tax shall not be payable more than once in respect to the same ton of coal: And provided also, That if any such company shall neglect or refuse for a period of thirty days, after such tax becomes due, to make said return, or to pay the same, the amount thereof, with an addition of ten per centum thereto, shall be collected for the use of the Commonwealth, as other taxes are recoverable by law from said companies.

That the taxes imposed by the fourth section of this act, and the revenues derived therefrom, shall be assigned to the sinking fund of this Commonwealth; and all other taxes imposed by this act, and the revennes derived therefrom, shall be applicable to the payment of the ordinary and current expenses of the government.

That the Auditor General and State Treasurer, or any agent appointed by them or either of them, are hereby authorized to examine the books and papers of any corporation, institution or company, to verify the accuracy of any return made under the provisions of this or any other act of Assembly.

That in the settlement by the Auditor General and State Treasurer of all accounts for taxes due the Commonwealth, they shall charge interest upon

the balance or balances found due the Commonwealth, at the rate of twelve per centum per annum from the time said balances became due and payable to the time of the settlement of the same; and all balances due the Commonwealth on account settled by the Auditor General and State Treasurer, shall bear interest from sixty days after date of settlement, at the rate of twelve per centum per annun, until the same are paid, and any judgment recovered thereon shall bear interest at the rate of twelve per centum per annum, until paid, and the payment of interest, as aforesaid, shall not relieve any corporation from any of the penalties or commissions prescribed by law for neglect or refusal to furnish reports to the Auditor General, or to pay any claim due to the Commonwealth from such corporation.

That all laws or parts of laws inconsistent herewith, and the first, second, third, fourth, seventh, eighth and ninth sections of an act, entitled "Ar Act to revise, amend and consolidate the several laws taxing corporations, brokers and bankers,” approved the first day of May, Anno Domini one thousand eight hundred and sixty-eight, and the fourth section of an act, entitled “An Act relating to the revenues of the Commonwealth," approved the twenty-first day of March, Anno Domini one thousand eight hundred and seventy-three, be and the same are hereby repealed, saving, reserving and excepting unto the Commonwealth the right to collect any taxes accrued or accruing, under any of said sections or acts, prior to the repeal of the same: Provided however, The repeal of the aforesaid first, second, third, fourth, seventh, eighth and ninth see