Be it enacted by the General Assembly of the Commonwealth

That Subsection 6, of Chapter 22B, Sections 415B, be amended by striking out the word "ten” in line ten in said subsection and inserting in lieu thereof the word "twelve," and striking out the word "six" in said subsection in line twenty-six, and inserting in lieu thereof the word "twelve," so that said subsection as amended will read:

Section 1. That any indigent or disabled person who has been an actual bona fide resident of this State continuously since January 1, 1907 and who did actual military service in the Confederate Army from the day of his inlistment until the close of the war or until he was honorably discharged as an officer or a private soldier or sailor in the military or naval service of the Confederate States of America in the war of 1861-5, or the widow of such officer or private soldier or sailor to whom she was married prior to January 1, 1890, and who was living with him as his lawful wife at the time of his death shall be paid out of the State Treasury the sum of twelve ($12.00) dollars per month upon the proof of the fact according to forms and regulations prescribed by this act and conditions prescribed therein: Provided, that any officer or private soldier or sailor who was prevented from so serving until the close of the war, or until he was honorably discharged by reason of wounds or disease contracted in line of duty, which rendered him unable to perform further military service, shall be entitled to the benefits of this Act as though he had served until the close of the war or until honorably discharged; and provided further, that any officer or private soldier or sailor who deserted or was dis

honorably discharged, shall not be entitled to the benefits of this act unless he be re-enlisted or return to the service in the Confederate Army and serve until the close of the war or until he was honorably discharged or was prevented from so serving by wounds received or disease contracted in line of duty which rendered him unable to perform further military service.

That Sub-section 15 of Section 415B of Chapter 22B, of said Carroll's Statutes be amended by striking out the word "ten" in line three, and by inserting in lieu thereof the word "twelve" so that said. sub-section as amended will read.

Section 2. When a pension shall have been allowed the Commission shall issue to the applicant a pension certificate, showing that he, or she, is entitled to a pension at the rate of twelve ($12.00) dollars per month, from the first day of August, 1918. Payments shall be made on said certificate quarterly each year; on the 15th day of February, May, August and November, upon the proper execution of a voucher of the pensioner before an officer authorized to administer oaths and having a seal. Voucher shall be furnished to the pensioner by the Commissioner and returned to him after being properly executed. The Commissioner shall then prepare the pension roll for the quarterly payment, with the post office address and the amount due each pensioner, and file the same together with the vouchers with the Auditor. The Auditor shall then issue his warrants upon the Treasurer for the respective sums and the Treasurer shall forward a treasury check to the address of each pensioner. In the event there is not sufficient funds in the hands of the Treasurer to justify the issuing of the pension check thus provided for, the Auditor's war

rants shall be stamped interest bearing by the Treasurer, at the rate of 5% and mailed to the pensioner.

Section 3. Any person entitled to a pension under the provisions of this Act, who shall forfeit same by taking up his residence in another State, may have same restored to him by making application to the Commissioner of Pensions, if he returns to the State in good faith to take up his actual residence in the State. All laws or acts in conflict herewith are hereby repealed.

Approved March 28th, 1918.

CHAPTER 122.

AN ACT to amend and re-enact Chapter 9 of the Acts of the extraordinary session of the General Assembly of 1917, which Act imposes a license or franchise on any person, firm, corporation, or association engaged in the production of crude petroleum in this State, and authorizing county officials to impose such tax for roads, schools and county purposes; providing methods of determining the amount of tax due and prescribing the manner of payment of State tax and imposing penalties for the violation of the Act.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. Every person, firm, corporation or association producing crude petroleum oil in this State, shall, in lieu of all other taxes on the wells producing said crude petroleum, annually pay a tax equal to 1 per centum of the market value of all crude petroleum so produced, and such tax shall be for State purposes, and, in addition, any county in the State may impose a like tax for road purposes, county purposes or school purposes not to exceed one-half of one per centum of the market value of

all crude petroleum produced in such county, and the fiscal court of any county may levy said tax for county purposes and shall determine what fund or funds shall receive the taxes when collected, and, when crude petroleum is produced in any separate taxing district in a county, the fiscal court shall equitably distribute such taxes between the county and such taxing district.

§ 2. Any county imposing the tax provided in Section 1 hereof shall immediately, after the levy of such tax, give notice thereof to each transporter of crude petroleum registered in said county, and the transporter of said crude petroleum shall, from and after the first day of the month immediately following such notice, proceed as hereinafter provided, to collect such county tax, and shall pay the same to the sheriff of such county, in the manner and at the time payment of such taxes shall be required to be made to the State Tax Commissioner. Each county imposing such tax shall also, upon the fixing of the levy, certify the same to the State Tax Commission, which shall make the assessment for such county tax, in the same manner and at the same value as provided for the State tax, which shall be certified to such county for collection.

§ 3. The tax hereby provided for shall be imposed and attach when the crude petroleum is first transported from the tanks or other receptacles located at the place of production.

§ 4. Every person, firm, corporation or association required to report under Section 5 of this Act, shall register as a transporter of crude petroleum in the clerk's office in each county of this State, in which such business is carried on by such transporter of crude petroleum, in a book which the State Tax Commission shall provide therefor, showing

the name, residence and place of business of such transporter of crude petroleum, and it shall be the duty of the County Clerk of each county to immediately certify to the State Tax Commission a copy of each registration as made.

5. Every person, firm, corporation or association engaged in the transportation of crude petroleum in the State from the tanks or other receptacles located at the place of production in the State, shall, for the purposes of this Act, be considered a transporter of crude petroleum, and every such transporter of crude petroleum shall make a monthly, verified report to the State Tax Commission, on or before the 20th day of the month succeeding the month in which the crude petroleum is so received for transportation, showing the quantity of each kind or quality of all crude petroleum so received from each county in the State and the market value of such crude petroleum on the first business day after the tenth day of the month in which such report is made and such report shall show any sales of such crude petroleum so received, in which event it shall show the quantity of crude petroleum in each sale, the date of each sale, and the market price of such crude petroleum on each date of sale for such preceding month, and said report shall be made upon blanks furnished and prescribed by the State Tax Commission.

§ 6. The State Tax Commission shall, upon receiving the reports provided for in Section 5 hereof, upon such reports and such other reports and information as it may secure, assess the value of all grades or kinds of crude petroleum so reported for each month, and, on or before the last day of the month in which such reports are required to be made, notify each transporter of crude petroleum