The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1868-11-14
TAxhlIos OF TIE BALTIMoRE
AID OHIO RAILROAD.

AID OHIO RAILROAD.
The annual raid OF the Baltimore and
Ohio Railroad Company on the West
Virginia Legislature is about to be
made. The portion OF the Code yet to
be revised by the two Houses embraces
the Chapter on Taxation. In This
Chapter the statutory law on The sub
Ject of assessing Railroads is about to
be shaped for many years to come.
This corporation Is therefore about to
make It's final effort To obtain the en-
aciment OF such a provision as shall
relieve It from the equal and uniform
taxation required by the Constitution.
We were not aware until recently
what provision on this subject had been
embodied in the Code Report. Upon
examinIug 1t, however, we find a very
extraordinary one. Whether 1t was
placed there By The CodifieEs or by The
Revlsory Committee, we do not know,
and It does not matter; but in order
that West Virginia Taxpayers every
where may understand just what is
proposed on this subject, we copy from
the printed report, now before the Leg
islnture for action, section O. OF chap
ter %:
The value OF the property ofraiIroad
companies shstl pc ascerlained in the
manner following: 1t shall be the duty
OF The president. secretary, or principal
accounting officer of every railroad
company owning or operating a rail.
road or part of railroad within this
State, TO tile with the Auditor, on or be
fore the first day OF May in each year
q statement showing the number Of
miles OF railroad SO owned OF operated
by such company within this State,
and the number OF miles thereof within
each of the counties of the State. II
there be branches OF any such road, the
abatement shall show the number OF
miles of every such branch, as well as
ofthe main stem. Such abatement shall
also show the par value of the stock of
the main stem OF such road, and of
each branch thereof within this State,
on the FIRST day of April preceding.
Upon such statement being hled, II
shall be the duty of the Auditor, in case
on the said hTsL day of April to assess Lhe
vaIue Of the properly Of The Suid railroad
company, for The purposes of taxation.
at hITty. JfU6 thousand dollars per mile
for each mile thereof tDfthiR this State
completed and operated by such compd-
ny. II the stocks OF said railroad were
above par on the said first day OF April,
then the Auditor shall increase the as.
ssssment of said railroad property in
the proportion above thirty i've thou
sand dollars per mile that the stocks OF
said company are above par, but IL the
stocks OF said company, or any part OF
them, are below par on that day, he
BhRll decrease such assessment in the
proportion below thirty i've thousand
dollRrs per mile that said stocks are be-
low par. Upon the completion of such
assessment, the auditor shall certify a
copy thereof TO either of the officers of
such company hereinbstore named,
with the amount of taxes charged
against said company for State and
general free school purposes. And IL
shall be abe duty of every such compR-
ny TO pay the taxes so assessed into the
State treasury on or before the first day
Of October in each year. Every such
company shall, on the same day, pay
into the State treasury tax for county
purposes of the same amount assessed
againAt IL for State and school purposes
a. Aforesaid, which sum shall be dis
trtbuted by the Auditor among the sew.
erhl counties OF the state through which
huch road or Its branches pass, in pro
portion to the number of TniIeI thereof
In each county. Such proportion small
be paid over to the sheriff or collector
= of each county, and shall be AZ conntsd
for by him in the same manner "a conn.
~ leVies are required TO be accounted
for. Whenever any railroad shall paw
into the treasury the tRxea so asses.ed
As aforesaid, no other assessment Of me
sad road. bridges rolling stock. depoIS
frel0ht hoatseS machine Shop6 materials
Jor repairs. or any other properly there
Of HeeeSSuTiiy belonging TO aud used AZ
connection tCIEh said T0tId shalt be made:
and tie tdTeS so paid ShdH be IN fun of
ahs
ny upon th6tI property dIoreSdid IN anu
year that such ta1eS are paid. Ii any
such company fail TO tile the statement
required by this section, the Auditor
Shall proceed forthwith TO assess the
properly of the said company as here
3n6efore required, from the best Infor.
nation he can obtain, and place the
tAxeA SO assessed in the hands of any
hherth or SHERIFF. In the State for cole
ton; or II any company, after the filing
OF such abatement, TALL to pay the taxes
50 assessed against them as herein re
qutEed, he shall in like manner place
the same in the hands of such sheriff or
sheflns for collection. In either event,
the Auditor shall add i've per centuu
on the amount of-lRxes assessed. in or.
Ger to pay the expenses OF collection
To enable the reader the better IN an.
probate the exact effect OF this provis.
ionand Its palpable unoonstitutionali.
We append section of Article VIII
OF the Constitution OF the State:
Co.. L az shall be equal aud uni
ao tnsSoehout the State, and all prop.
erty, Doth real and personal sbsii bs
ta4eo IN proportion To Its ySlne. tn he
ascertatned as directed nv IL - NJ ~ o oe
species OF property from which a tax tax
than any other species of propertS 81
equal value; but properly useS ~ "a "a
ucational, literary, scientific, reliSio,S.
or charttiblelpurposes and public nTor'I
erty, may by law, be exempted nom
taxation. Ntli
We do not propose to comment upon
this matter at any length in this arti.
Gle. The demand for exemption made
by this Corporation has been before