The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1869-01-05
R,ILRnAnrAXArION.
The Provision OF the Code on th'
Subject.


Chapter 20 of the Code, as finally passed:
e.. The president, secretary or prin-
cipal accounting officer of every rail-
road company, whether deriving Its
corporate powers exclusively from
this state or not, shall list for taxation
nj its true value in money, verified by
the oath or Affirmation OF the officer so
| listing, all the property, money, credits
| and Investments of such company, OF
whatsoever Kind, wholly held or used
in this state. and also the proportional
| value of all locomotives and rolling
stock passing in and out of this state
on railroads crossing the lines thereof,
to be ascertAined by the proportion
which the number OF miles run within
this state by such locomotives and
other rolling stock, may bear to the
| whole number of miles run by such
| locomotives and other rolling. stock
over the road belonging TO such com
puny or any connecting line; the pro-
pOrIIOnnl value UI all such locomotives
aud other rolling. stock 50 ascertained,
| to be assessed as the property of the
company owning aud using the same,
| whc her il he run upon its own or any
other railroad within this state. Tue
| property exempt from taxation by the
charter OF amy such company, or other
| wise. shall not be assessed. The pro.
| pOrtiOnAl value of all locomotives and
other rolling stock, and the value of
all other personal and movable pro-
pprty, money, credits and Investments,
| shall he added to The stationary and
| fixed property aud real estate, and
shall b. uppurtinnri by such officer to
each county through which the road
| passes, III proportion TO the fixed pro-
perIV and real estate belonging to the
| company III such county; and all the
| property 50 listed shall be subject to
| aud pay tho same taxes as other pro-
/ =. a prnNiInH
that the rOnd-bed, bridges, depOtR, sta
tons, machine shops, machinery,
freight houses, stock yards, rolling
stock and all other necessary append
ages and structures connected and used
theTcwIth, together with all tho real
estate which the company Is allowed
bV law to hold, shall be listed as atOro-
SAID as assessed by the board of conf
miSSiOnUra IA hereinafter provided, at
their actual value i'll 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, mako out
aud file with the Auditor such list ana
p1O rata valuation Of the real and per
sonal property, and money, credits and
Investments OF such company, verified
AS aforesaid.
The auditor shall lay the said list
and valuation before the board of pub
lie works MA soon aS possible after the
filing thereof, and if the same be deem
ed satisfactory the said board shall
direct the auditor to assess the property
ofsuch company for state and genera!
free school and county purposes, and
for free school purposes in each town
ship and independent school district,
through which said railroad runs, as
hereinafter provided, upon the Valua-
ton OF its property as contained IN
said statement, and the auditor shall
Il fk,o
said list aud valuation be not satisfactO-
nv 10 the board, or II any such railroad
company fail 10 file the list and Valua-
ton herein required, the said board
Rhmll, as soon as possible after the said
first day of April, appoint n board of
commissioners, consisting of one dis
Greet and intelligent IroehOlder from
each congressional district Of the state,
to n4@pas the property of snid company,
| as hereinafter required; but no person
shall be appointed AIS such commission
| er who resides in county through
which railroad runs. 1t shall be the
duty of the said commissioners, AS
soon AS they are Informed of their APP
pOintment, TO convene at some con-
| Venient point on the line OF railroad to
he assessed and to examine, as far as
practicable, all the taxable property OF
such railroad company herein before
mentioned, within each OF the counties
of this state, and to assess the fair value
thereof, i'll money, tor the purpose of
taxation, upon the principles herein
before stated. II a statement of the
nrOOertV of such company has been
filed as herein required, II copy thereof
shall be delivered to said commission
ers by the auditor to enable them to
discharge their duties; but il 10 such
statement has been filed, :he said com
miSsiOners shall ASSESS the value OF
such property. within each county OF
"A
from the best Information they can
obtain. Tine -sesSm at 40 mad" by
| the said commissioners shall toe return
| ell 10y them to the auditor uu or before
the first day OF July succeeding their
appointment, and their decision shall
| be- final.
In case the list and valuation Gf the
property filed with the auditor as afOr"-
| said be satisfactory tn the board of pu b
| lie works, and in cases wlNre AN assess
meut OfIhe property Cf~uch company is
made and returned by the Board OF
| Commissioners Hs aforesaid, the "a auditor
| shall Immediately certify To the Board
| of Supervisors OF euch county through
which such railroad runs, the value Of
the property therein, OF every such
company, valued or assessed as
| aforesaid. And it shall be the duty OF
| such Bonrd to appOrIiOn such value be
TIVE en- the several townships aud indie
| pendent schools districts, iii their COun.
| ty, through which such road runs, 9S
near az may he, according 10 the value
| thereof in each of said townships and
districts. 1t shall be The duty OF the
Clerk OF the Board OF Supervisors OF
every county through which such rail
road runs, within ten days after tn"
county levy of such county is laid, I"
certify tOthe Auditor the amount levied
upon each one hundred dollars value of
the property therein toT county pur-
poses.
Provided that no railroad company
shall hR taxed by any county for the
purpose OF building, or to assist in
building amy other railroad.
1t shall also b." the duty of the Spcre-
tary OF the Board of Education of every
such township and independent school
district, within ten days after levy is
laid therein for free school purposes, to
certify to the Auditor the amount lowed
for such purpose upon each one hun
dTed dollars value of the property
therein.
Aud it shall be the duty of the Audi.
tor to charge evory railroad company,
assessed under the provisions of this
section, in II book 10 be kept by him for
that purpose, as follows:
l. With the whole amount OF taxes
upon its property, in each year, for
STATE and general free school purposes.
ii. With the amount payable to each
county through which such road runs
for county purposes, as aforesaid.
III. Wlih the amount payable to each
township and independent school dis
trict through which such road runs for
tree school purposes.
The Auditor shall, on or before the
fifteenth day of DeCem Der, in each wear,
max out and transmit bY mail or OF her