The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1869-05-01

a morning or two since In this column
the names of the gentleman appointed
by the Board Of Public Works to assess
the property of the Baltimore and Ohio
Railroad Company in this State. We
have thought it might interest our peo-
pla TO publish the law as it was finally
enacted by the Legislature and lncor'
porated in the Code. The entire subject
is disposed of in one section, its number
being the sixty-seventh of chapter
twenty-nine.
The president. secretary or principal
accounting officer OF every railroad
company, whether deriving its Gorpo-
rate powers exclusively from the state
or not. shall list for taxation at It's true
value in money. verified by the oatn OF
affirmation of the officer so listing, all
the property, money, credits ana III
vestments OF such company, or Wnat~
soever kind, wholly held or used IN ms
state, aud also the proportional value
of all locomotives and rolling stock
passing in and out of this state on rail-
roads crossing the lines thereon, to pc
ascertained by the proportion which
the number OF miles run within TINS
state by such locomotives and other
rolling stock, may bear 10 the Whole
mum Der of miles run by such locomo-
tives and other rolling-stock over the
| road belonging to such company or any
connecting line; the proportional value
| OF such locomotives and other rolling
stock so ascertained, to be assessed as
| the property of the company owning
and using the same, whether it be run
upon It's own or any other railroad with
| in this state. The property exempt from
taxation by the charter of any such
company, or otherwise, shall not be as
sessed. The proportional value OF all
| locomotives and other rolling stock,
and the value of all other personal and
movable property, money, credits and
Investments, shall be added to the sta
| tionary and fixed property and real es-
tate, and shall be apportioned by such
officer to each county through which
| the road passes, in proportion to the
fixed property and real estate belong
ing to the company in such county;
and all the property so listed shall be
| subject to and pay the same taxes as
| other properly listed in such county.
Provided that the road-bed, bridgeF'
tunnels, dePots, stations, machine
shops, machinery, freight houses, stock
| yards, rolling stock, and all other
| necessary appendages and structures
| connected aud used Herewith, tOgeth-
er with all the real estate which the
company is allowed by law to hold,
shall be listed as Aforesaid, or assessed
by the bord of commissioners as here
| matter provided, at their actual value
in money, without reference to the
amount expended in the construction
| or purchase thereof. Said officer shall,
on or before the first day of April in
| each year, make out and file with
| the auditor, such list and pro rata
valuation OF the real and personal prop
| erty, and money, credits and invest
| ments of such company, verified as
aforesaid. The auditor shall lay said
| hoF In ri NJ
| public works as soon as possible after
the filing thereof, and II the same be
deemed satisfactory, the said board
shall direct the auditor to assess the
property of such company for state and
| general free sChooF and county purpo-
ses, and for free school purposes in each
township and Independent school dis
| trict through which said railroad runs,
as hereinafter provided, upon the vail
| uation of its property as contained In
said list, and the auditor shall assess
the same accordingly. But If the said
l list and valuation be- not satisfactory to
the board, or if any such railroad COM
pany fail to file the list and valuation
| herein required, the said board shall, as
| soon as possible after the said first day
of April, appoint board of commits
sioners, consisting of one discreet and
intelligent freeholder from each con-
| gressional district of the state, to assess
the property of said company, as here
| matter required; but no person shall be
| appointed as such commissioner who
resides in a county through which a
railroad runs. 1t shall be the duty of
| the said commissioners, as soon as they
| are informed of their appointment, to
| convene at some convenient point on
the line of railroad to be assessed and
| to examine. as far as practicable, all the
| taxable property of such railroad COM
panY hereinbefore mentioned, within
each of the counties of this state, and
to assess the fair value thereof, in mon
| CIV. tor the purpose of taxation, upon
| the principles hereinbefore stated. If
statement OF the property OF such COM
| pany has been filed as herein required,
! COPY thereof shall be delivered to
said commissioners by the auditor to
enable them to discharge their duties;
but If no such statement has been
| filed the said commissioners shall as
sess the value of such property within
each county of this State upon the
principles aforesaid from the best in
| formation they can obtain. The as
| sessment so made by the said commits
| sioners shall be returned by them to
the auditor on or before the first day of
July succeeding their appointment, and
their decision shall be final. In case
| the list and valuation of the property
filed with the auditor as aforesaid. be
satisfactory to the board of public
b
ment of the property OF such company
is made and returned by the board of
commissioners as aforesaid, the audi
tor shall Immediately certify to the
board OF supervisors of each county
through which such railroad runs, the
value of the property therein, of every
such company, as valued or assessed as
aforesaid; and it shall be the duty OF
such board to apportion such value be-
tween the several townships and inde-
dependent school districts in their
county through which such road runs,
as near as may be, according to the val
ne thereof, in each of said townships
and districts. II shall be the duty of
the clerk ofthe board of supervisors of
every county through which such rail-
road runs within ten days after
the county levy of such county
Is laid, TO certify TO the au-
ditor the amount levied upon
each one hundred dollars value of the
property therein for county purposes.
Provided, that no railroad company
shall be taxed by any county for the
purpose of building or to assist in build
ing any other railroad. It shall also be
the duty of the secretary of the board of
education of every such township and
independent school district, within ten
days after n levy is laid therein for free
school purposes, to certify to the audi
tor the amount levied for such purpose
upon each one hundred dollars value
of the property therein. And it shalHI
be the duty of-the auditor to charge
every railroad company, assessed under
the provisions of this section, in book
to be kept by him for that purpose, as
follows:
1. With the whole amount of taxes
II noO ita OrOnertV in each wear fnr state