188 
TAXATION AND REVENUE SYSTEMS—OKLAHOMA. 
companies, all gas, electric, light, heat and power 
companies, pipe line companies, waterworks, and 
water power companies, and all persons or corpora 
tions authorized to exercise the right of eminent 
domain or to use or occupy any right of way, street, 
alley, or public highway, along, over, or under the 
same in a manner not permitted to the general pub 
lic, are subject to a tax on their gross receipts at the 
rates set forth below. These taxes are in addition 
to the taxes levied and collected upon an ad valorem 
basis upon the property and assests of such corpora 
tions. If the company operates both within and 
without the state, the amount of gross receipts sub 
ject to the tax is that portion of the total receipts 
that the business done in the state bears to the whole 
business, unless satisfactory evidence is presented to 
the corporation commission at any time prior to the 
time fixed for payment of said tax that some other 
proportion more fairly represents the proportion of 
receipts within the state. 
The rates are: Railroads, one-half of 1 per cent; sleeping and other 
car companies and express companies, 3 per cent; pipe lines, 2 
per cent; telephone companies, one-half of 1 per cent; telegraph 
companies, 2 per cent; electric light, gas, heat, and power companies, 
one-half of 1 per cent; waterworks companies, one-fourth of 1 per 
cent; all others, 1 per cent. 
All persons, firms, associations, or corporations en 
gaged in the mining of coal or asphalt or of ores bear 
ing lead, zinc, jack, gold, silver, copper, or of petroleum 
or other mineral oil, or natural gas, are subject to a 
state tax on their gross receipts from production at 
the rates set forth below. These taxes are to be in 
addition to the taxes levied and collected on an ad 
valorem basis. 
The rates for coal are one-half of 1 per cent; for the ores named 
and for asphalt, one-half of 1 per cent; for petroleum or other mineral 
oil or natural gas, one-half of 1 per cent. A rebate is allowed on 
the just proportion of taxes paid on the crude product turned into 
finished product and thereafter paying an ad valorem tax on the 
finished product. 
These taxes are levied and assessed under the supervision of the 
state auditor, to whom the reports are to be made and who has 
power to investigate the books, etc., in order to arrive at the amount 
of the taxes. In computing the said tax the amount of royalty 
required to be paid for the benefit of the Indian citizens, Indian 
tribe, or landlord shall be deducted from the actual cash value of 
the entire gross production. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Every corporation in order to transact business must procure 
annually a state license therefor: Provided, That this shall not apply 
to railroad or car companies, electric railroad, telephone and tele 
graph, heat, light, and power, waterworks, and water power, insur 
ance, banking or trust companies, building and loan associations, 
or to any corporation not organized for profit or to any corporation 
in the year that the fee for incorporation is paid. For each domestic 
company a license fee of 50 cents for each $1,000 of its authorized 
capital stock or less, and for each foreign corporation, $1 for each 
$1,000 of its capital stock employed in its business done in the state: 
Provided further, That the license fees provided for in this act shall 
not be required on that portion of its capital stock upon which a 
production, income, or gross-receipts tax is levied. 
The fee is payable to the state treasurer and applied to the pay 
ment of the ordinary expenses of the state government. 
Fraternal insurance companies.—-Annual license, $5; mutual 
insurance companies with membership of not less than 1,000, insur 
ing against fire, lightning, and wind storms, $5, and a fee of 50 cents 
for each agent appointed; mutual hail insurance companies, $5; 
cotton ginners’ insurance, $10; itinerant vendors of drugs and 
advertising cures, $100; automobile license, $1. 
Hunter’s license.—$1.25 to citizen of state; none required for 
hunting raccoon, fox, opossum, wolves, or rabbits, with dogs only; 
citizen of United States but not a resident of Oklahoma 60 days 
previous to application for license and not including right to 
hunt deer, turkey, or prairie chicken, $15; by alien, with same 
restrictions as to deer, turkey, or prairie chicken, $25. 
Each foreign insurance company, including surety and bond 
companies, doing business in this state, pays in addition to the 
entrance fee an annual tax of 2 per cent on all premiums collected 
in the state, after all cancellations and dividends to policyholders 
are deducted, and a tax of $3 on each local agent, which taxes shall 
be in lieu of all other taxes or fees and the taxes and fees of any 
subdivision or municipality of the state. ' 
Manufacturer or importer of commercial fertilizer, $20 on each 
brand. Private employment agency, $5 per annum. 
Dentists, examination, $25; pharmacists, examination, $10; 
annual fee, not to exceed $2; license to applicants from other 
states, $15. 
Embalmers, examination, $5; annual fee, $1. 
Physicians, examination, $15; registration fee without examina 
tion, $25. 
Attorneys, examination, $12; thosemot required to be examined, 
$5, in addition to fee for issuance of license. 
Nurses, registration fee, $5. 
Recording marks and brands, $1. 
Collected by secretary of state.—For filing articles of incorpora 
tion, one-tenth of 1 per cent of the authorized capital stock of such 
corporations, but the minimum fee is $3; corporations organized for 
religious or charitable purposes, $2. For issuing license to a foreign 
corporation and filing copy of charter, the same fee as required of 
domestic corporations for filing articles of incorporation and issuing 
certificates therefor. For affixing the certificate of the secretary 
and seal of the state, $1. For each commission issued by the 
governor, $1. For recording any instrument in the secretary’s 
office, per folio, 25 cents. For copy of any paper or document, per 
100 words, 10 cents. For each commission issued to commissioner 
of deeds in a foreign state or territory, $5. 
F. THE INCOME TAX. 
At the time of making the assessment of property 
the assessor is to obtain from each person, under oath, 
a statement as to whether his income from salaries, 
fees, trade, profession, and property upon which a 
gross receipts or excess tax has not been paid, any or 
all of them, for the year ending June 30 last preced 
ing was in excess of $3,500. The excess of the in 
come over $3,500 is subject to a graduated tax at the 
following rates: 
Five mills on the dollar if the income is over $3,500 and less than 
$5,000; 7\ mills on the dollar on the excess over $5,000 and less than 
$10,000; 12 mills on the dollar on the excess over $10,000 and less 
than $20,000; 15 mills on the dollar on the excess over $20,000 and 
less than $50,000; 20 mills on the dollar on the excess over $50,000 
and less than $100,000; and 33J mills on the dollar on all amounts 
over $100,000 of all gross incomes. 
This tax does not fall on any income derived from 
property upon which a gross-rec<jipts or excise tax 
has been paid.