Litchfield enquirer., 1865-09-28
CHAPTER CxvI.

All ACI tuLltleu LII AcL ln 6OQlC0n to and in al. l
 iteration of "An Act for the Assessment and
 Collection of Taxes"
 Be tt enacted by the Senate aud House of Rcure sea.tatives t,s General Assembly convened:
 SEC. l. The secretaries or tressurers of the sev- eral railroad companies or horse railroad ccmpa. nies, which have been or may hereafter be incor. sporated in this State, shall, within the first ten
 days Of October, in each year, make out, under
 oath, and deliver to the comptroller of public nc. counts, full and true lists or statements of the number of shares of stock in their respective com. panies the amount of their funded and floating debt; the amount of cash on hand the true mar. ket value of each share of stock and of their fund
 ad and floating indebtedness, on the first day of the month in which lists or statements are herein
 required to be made the whole length of their fespec.iye roaas ana the length of those portions 5 sbRC. F Each of the several railroad companies aforesaid shall, annually, on or before the twen
 teth day of October in each year pay, or cause to
 of the Stste, sum equal to one per cent of inc
 market value of the stock, and of the funded and
 floating debt Of such company, whether the stock and debt of such railroad and horse railroad com. pany be owned by persons residing in this State
 or elsewhere first abatng from such calculation the amount of cash actually on hand which val
 uation 80 made, and approved or amended by the
 board or equalization, shall be regarded as fixing
 the basis or measure of value of such railroad or horse railroad, their rights, franchises and prop
 erty, within this State, for purposes of taxation
 and this sum or tax shall take place and be in
 VI dA OtucE tdAcb Ou TollFOaQS and horse rail.
 road property and franchises within this State.
 Provided, however, that when railroad lies part
 y within this State, and partly within some ad- joining State or States, there shall be paid only such portion of the per centage herein required to
 be paid by such companies respectively, on the
 value of such railroad property, estimated as
 aforesaid the length of that portion of the road
 which lies within the State bears to the whole length of the road. Provided furthermore, that if when any tax hereby imposed upon the proper y and franchises of any railroad company or
 horse railroad company becomes due and such
 company shall not then be in the possession, and
 nave the management and control of it's road, or the road bearing it's name, each and every her.
 son, railroad or corporation then owning DOS
 sessing operating or having the managene mt
 ana control of such railroad or horse railroad, be iahle, and is hereby required to pay such tax, or cause it to be paid to the treasurer of this
 State, for the use of this State, within the time
 prescribed by this act, for the payment of the aame.
 SEC. 3. The secretaries, treasurers, superin- AV tendents or managers of the several teeerap ph companies, now or hereafter doing business in tnls state, shal on or before the tenth day of october, 1865, and within the first ten days of Oc-
 tober in each year thereafter, make out underll < oath, and deliver to the comptroller of public ac
 counts, true and full statements of the gross sacS os h q, reSspss tor telegrsphc messages
 eacn ol the omces or places of doing business of said respective companies, within the limits oft s. tnis state. Ana each of said telegraph comma. VII mes saali wishin the first twenty days of Octo
 per !soa, ana within the first days ot October in ' each year thereafter, pay, cause to be maid to the treasurer of this State for the use of the
 State, two per cent of the gross amount of all rs.
 ceipts for telegraphc messages paid to such com.
 year preceding the first day of the month in which such payment is herein required to he 2 made, which sum or tex shall be in lieu of ali other taxes upon the real and personal estate of said company, used exclusively in its telegraph ft To tP I
 gSIe 4. The cashiera secretaries, treasurers or clerks Of the several corporations, other than sa- h, wings banks and. those specially mentioned in or State, under special charter cf the general as- m sembly of this State, shalI within the first ten days of October, 1865, and within ithei sst ten 's days in October in each year theresfter make
 out under oath, and return to the, e0mptroller of public accounts, true lists statennentS of the
 number Of shares of stock in their respective corporations, and the market value of Ssneh sncrss respectively on the first day of the month Mnieh such statements are herein required to af Ss msos And each of said eorporationsi herein Ii tssa " @ake such returns, shall on of before to %y sTsa.esn gay of October in each year, pay, 1T or tHe nse of the state sum eunaT to m one per cent of the market value of ali the
 ol sIcn corporation but nothing herein stock or propertv of Sso1,s,aea as exsmpting the rom taxation in the manner now \. is sa: uea a1a sald saahiera, secretaries treasurers or b clerks snai make to the assessors of the ssvsrs O existing law .Th@S T aR4 Rie4uited n,p pY any
 sEc g. The secretaries; treasarers or c,a,n., .ti the several insnrancs oSs.ssssa h, sh sSs Sss.e sna conducted in whole or in part upon
 the tenth day of October in each yesr maS Is.y.e .a turns and sstatementA under oath, to ths comr. II sroiier1f public accounts, of tho total slnouns E lsi lcsan either itsestsd on dsposit be. f1oDR1ul to Tnafd connnnniaa vo.nacx;vel-iv S irssdaycf oetober n thst yssf, hsinf ths pro. no