TAX ADMINISTRATION
185
may be prescribed, and the report must be sworn to by a
responsible officer of the corporation. The State Tax Com-
mission determines the amount of taxes due and reports the
amounts to the State Auditor. The latter makes out a tax
bill against each corporation and delivers it to the State
Treasurer, who is charged with the duty of collecting the tax.
The incorporation tax on domestic corporations and
entrance fees or taxes on foreign corporations are under the
jurisdiction of the Secretary of State. Although payments
are remitted to that official, the remittances are made
payable to the State Treasurer.
The foreign insurance company tax is administered by the
Superintendent of the Insurance Department. One half of
the proceeds of this tax is apportioned to the counties, and
the disbursement of this portion is made under the jurisdic-
tion of the State Auditor. This half of the receipts is trans-
ferred to the county foreign insurance tax fund and then
disbursed to the respective counties. The other half of the
receipts from this source is transferred to the general rev-
enue fund.
The express company tax is administered by the State
Auditor. Annual reports are made to that official, and the
tax is assessed by him. Collection of the tax is made by the
State Treasurer.
The gasoline tax is administered by the State Inspector of
Oils, and motor vehicle licenses are administered in a division
of the department of the Secretary of State which is under
the direction of a Motor Vehicle Commissioner. Collection
of the gasoline tax is made by the State Treasurer, while
motor vehicle license collections are made by the motor
vehicle license department, which has branch offices through-
out the state. Receipts from the latter source are trans-
ferred to the State Treasurer. Receipts from both sources,
after deduction of collection costs and certain other charges,
are credited to the state road bond interest and sinking
fund.
Miscellaneous business licenses levied by the state are in
some cases assessed and collected by state departments and
in other cases are administered locally. Hotel and dairy
