BUSINESS RECEIPTS - SEMI-ANNUAL STATEMENT
                  Act of Apr. 28, 1899, P.L. 72, No. 66               Cl. 72
                               A SUPPLEMENT

     To an act, entitled "An act to provide revenue by taxation,"
        approved the seventh day of June, Anno Domini one thousand
        eight hundred and seventy-nine, amending and extending the
        provisions thereof.

        Section 2.  Gross receipts of express business; semi-annual
     statement; penalty
        Every corporation, limited partnership, joint-stock
     association, partnership, firm or association of individuals,
     incorporated or unincorporated, engaged in the business commonly
     known as express business, shall pay to the State Treasurer, for
     the use of the Commonwealth, a tax of eight mills upon the
     amount of their gross receipts from express business done wholly
     within this state; the said tax shall be paid semi-annually upon
     the last days of January and July in each year; and for the
     purpose of ascertaining the amount of the same, it shall be the
     duty of the treasurer, or other proper officer of the said
     corporation, limited partnership, joint-stock association,
     partnership, firm or association of individuals, to transmit to
     the auditor general a statement, under oath or affirmation, of
     the amount of gross receipts of the said corporation, limited
     partnership, joint-stock association, partnership, firm, or
     association of individuals, incorporated or unincorporated,
     derived from all sources, and of the gross receipts from
     business done wholly within the State, during the preceding six
     months ending upon the first days of January and July in each
     year; and if any such corporation, limited partnership, joint-
     stock association, partnership, firm or association of
     individuals, incorporated or unincorporated, shall neglect or
     refuse for a period of thirty days after such tax becomes due to
     make said returns, or to pay the said tax, 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. No other tax upon express receipts, or upon the
     privilege of transacting express business, shall be collected
     without further authority of law to be hereafter enacted:
     Providing, That this act shall not be construed to repeal or
     take the place of the tax upon the capital stock now imposed by
     law; but the tax on gross receipts hereby imposed shall be in
     addition to the tax on capital stock imposed by existing law
     upon any of the corporations, companies or associations hereby
     taxed.  1899, April 28, P.L. 72, Sec. 2.