ciation or corporation engaged in mining or the production of minerals, to furnish any additional information by him deemed to be necessary for the purpose of computing the amount of said tax, and to examine the books, records and files of such person, firm, association or corporation; and shall have the power to examine witnesses and if any witnesses fail or refuse to appear at the summons or request of the State Auditor, said State Auditor shall certify the facts and the names of the witness so failing and refusing to appear to the district court of this State having jurisdiction of the party, and said court shall thereupon issue a summons to the said party to appear and give such evidence as may be required, and upon a failure so to do the offending party shall be punished as provided by law in cases of contempt. For the purpose of ascertaining whether or not any return so made is the true and correct return of the gross receipts of any such person, firm, association or corporation, engaged in mining or the production of minerals, and whenever it shall appear to the State Auditor that any such person, firm, association or corporation engaged in mining or the production of minerals, has unlawfully made an untrue or incorrect return of its gross receipts, as herein before required, he shall ascertain the correct amount of such gross receipts and shall compute said tax Provided, that any such person, firm, association or corporation shall at the time of the making its report to the State Auditor, set out specificially the amount of royalty required to be paid for the benefit of the Indian Citizen, Indian Tribe or Landlord and in computing said tax shall pay on the actual cash value of the entire gross production less the royalty paid by such person, firm or corporation. Section 7. The tax provided for in the preceding section shall become delinquent after the date fixed for each quarter annual report to be filed in the office of the State Auditor and from such time shall, as a penalty for such delinquency, bear interest at the rate of eighteen per centum per annum and shall be collected in the manner hereinafter provided. If any person, firm, association or corporation shall fail to make the report of the gross pro duction of any mine or oil or gas well, upon which tax herein provided for within the time prescribed by law for such report it shall be the duty of the State Auditor to examine the books, records and files of such firm association or corporation to ascertain the amount and value of such production to compute the tax thereon as provided herein, and shall add thereto the cost of such examination, together with any penalties accrued thereon. Section 8. When satisfactory evidence under oath is produced to the State Auditor that any person, firm, association or corporation engaged in mining or producing within this State asphalt, lead, zinc, Jack, gold, silver, copper or petroleum or other mineral oil have in this State manufactured or refined any portion of such products in this State and thereafter on the finished products have paid ad valorem tax, the State Auditor is hereby author. ized to rebate and pay to such person, firm, association or corporation the just proportion of taxes paid by said person, firm, association or corporation, on his or its crude productions under Section six of of this Act, which shall have been found to have such sum, if any, so rebated, to be repaid by warrant drawn been turned into finished, product as aforesaid, and cause on the State Treas urer. Section 9. When any tax provided for in this Act shall become delinquent the State Auditor shall issue his warrant directed to the sheriff of any county within the same, or any part thereof, accrued, and the sheriff to whom said warrant shall be directed shall proceed to levy upon the property, assets, and effects of the person, firm, association or corporation against whom said tax is a assessed and to sell the same and to make return thereof as upon execution. Section 10. Any person who shall make any false oath to any report required by the provisions of this Act shall be deemed guilty of perjury. Section 11. All taxes levied and collected under the provisions of this Act shall be paid into the State Treasury and applied to the payment of the ordinary expenses of the State government. U. S. SUPREME COURT. BOSTON CHAMBER OF COMMERCE V9. CITY OF BOSTON. Decided April 4th, 1910. This court accepts the construction of a state statute as to condemnation of land given to it by the state court. While in condemnation proceedings the mere mode of occupation does not limit the right of an owner's recovery, the Fourteenth Amendment does not require a disregard of the mode of ownership, or require land to be valued as an unencumbered whole when not so held. 2. Where one person owns the land condemned subject to servitude to others, the parties in interest are not entitled to have damages estimated as if the land was the sole property of the owner, nor are they deprived of their property without due process of law within the meaning of the Fourteenth Amendment because each is awarded the value of his respective interest in the property. Adv. Sheets of U. S. R., Vol. 217, p. 189. STANDARD OIL CO. OF KENTUCKY vs. STATE OF TENNESSEE. Decided May 2nd, 1910 1. The Fourteenth Amendment will not be construed as introducing a factitious equality without regard to practical differences that are best met by correspondences of treatment. 2. Where a distinction may be made in the evil that delinquents are forced to suffer, a difference in establishing the delinquency may also be justifiable, and a State may provide for a different method of determining the guilt of a corporation from that of an individual without violating the equal protection clause of the Fourteenth Amendment; and so held as to the provisions in the antitrust statute of Tennessee of 1903 prohibiting arrangements for lessening competition under which corporations are proceeded against by bill in equity for ouster while individuals are proceeded against as criminals by indictment, trial and punishment on conviction. 3. A transaction is not necessarily interstate commerce because it relates to a transaction of interstate commerce; and so held that a statute of Tennessee prohibiting arrangements within the State for lessening competition is not void as a regulation of interstate commerce as to sales made by persons without the State to persons within the State. While a Federal question exists as to whether unequal protection of the law is afforded by excluding a class from the defense of the statute of limitations, the construction of the statute as to its scope is for the state court and does not present a Federal question. In the opinion Justice Holmes says: "The law of Tennessee sees fit to seek to prevent a certain kind of conduct. To prevent it the threat of fine and imprison. ment is likely to be efficient for men, while the latter is impossible and the former less serious to corporation. On the other hand, the threat of extinction or ouster is not monstrous, and yet is likely to achieve the result with corporations, while it would be extravagant as applied to men. Hence, this difference admitted to be justifiable. But the admission goes far to destroy the argument that is made. For if a fundamental distinction may be made in the evils that different delinquents are forced to suffer surely the less important and ancient distinction between the modes of establishing the delinquency, according to the nature of the evil inflicted, even more easily may be justified. The Supreme Court of the State says that the present proceeding is of a civil nature, but assuming that nevertheless it ends in punishment, there is nothing novel or unusual about it." Adv. Sheets U. S. R., Vol. 217, p. 113. CURRENT DECISIONS OF THE SUPREME ST. LOUIS, IRON MOUNTAIN & SOUTHERN VS. STATE OF OKLAHOMA, Defendant in Error. No. 1171 Rendered May 10th, 1910. Appeal from Corporation Commission of Oklahoma. Reversed 1. The prima facie presumption of the reasonableness, justness, and correctness of an order of the Corporation Commission, obtaining by reason of section 22, art. 9, of the Constitution, applies only to the facts found by the Commission, or established by evidence upon which the Commission failed to make a finding; and, where a fact material to the reasonableness, justness, and correctness of an order is lacking in the finding of facts made by the Commission, and is not supplied by the evidence, the presumption obtaining by reason of said section does not apply, and on review in this court such order cannot be sustained, 2. A railway company is ordered by the Corporation Commission to remove from its site a frame depot building which, for nineteen years, it has been using for freight and passenger business and to replace it with a modern structure to be built according to plans and specifications to be approved by the Commission, giving as its opinion in its findings that one month's income from that station freight and passenger, amounting to twenty-five thousand dollars would be a reasonable amount to be expended. The company conceding that its present facilities are inadequate has constructed a separate freight depot and offers to remodel the present frame structure by enlargening the passenger accommodations making them adequate to meet all the demands of the station; heat and light it with gas, and to make it a comfortable depot for the use of its patrons, all of which it claims to be able |