such line shall accept and become subject to this act as hereinafter provided.
Every such railroad corporation or person owning or operating or that may hereafter own or operate any line of railroad in this Territory which shall have accepted this act shall pay to said Treasurer each year "for the first five years" after the approval of this act an amount equal to three per centum of such gross earnings "and for and in each and every year after the expiration of such five years an amount equal to two per cent of said gross earnings," and the payment of such amount annually as aforesaid shall be and is in full of any and all other taxation and assessment whatever upon the property aforesaid.
Said payments shall be made, except as hereinafter provided, one half on or before the 15th day of February, and one half on or before the first day of August ineach year. And for the purpose of ascertaining the gross earnings aforesaid an accurate account of such earnings shall be kept by said company. An abstract shall be furnished by said company to the Treasurer of this Territory on or before the first day of February in each year, the truth of which abstract shall be verified by the affidavits of the Treasurer and Secretary of such company, and, for the purpose of ascertaining the truth of such affidavits and the correctness of such abstracts, full power is hereby vested in the Governor of this Territory, or any other person appointed by law, to examine under oath the officers, employes of said company or other persons, and if any person so examined by the Governor or other authorized person shall knowingly or willfully swear falsely, concerning the matter aforesaid, every such person is declared to have committed perjury, and for the purpose of securing to the Territory the payment of the aforesaid per centum, it is hereby declared that the Territory shall have a lien upon the railroad of said company, and upon all property, estate or effects of said company whatsoever, personal, real or mixed, and the lien hereby secured to the Territory shall have and take precedence of all demands, decrees and judgments against said company.
§ 2. When company shall fail to make return.] If апу such railroad company having accepted this act shall fail to make return of its gross earnings as aforesaid, or of any part thereof, at the time and in the manner provided by law, and such default shall continue during the period of thirty days, such company shall be subject to a penalty of an amount equal to ten per cent of the tax imposed upon such company by this act, and the Treasurer of the Territory shall forthwith ascertain the amount of such percentage justly due from such company, as near as may be, from such evidence as may be available, and shall thereupon collect such amount so ascertained, together with the said penalty thereon.
The amount so ascertained by the Territorial Treasurer as in this section provided, shall, together with the said penalty thereon be by him entered in the books of his office and such entry when so made
