The Daily state register. [volume] (Carson City, Nev.) 1870-1872, 1871-02-12
From the Controllers REPORT
HOW RAILROADS ARE TAXED IN
OTHER STATES.
Mn.rnchusetts.
ArnrroR,s DEPARTMENT.

. AAAA EAAANAaAA aHNaAsAaA@@H NNN 800
section ~, Glands taken or purchased
for depot or station purposes, without
the lands or the road, casualty i've
rods Wi5s3 shall not be exempt from
taSat.ou."
80 that oar railroads are taxable 10y
cities and towns through which they
pass. Tor wilas ia Y Own outside their
chartered limits. and such taxes arc
ieiuc ca. Is NOu Will observe from
tine lakes ou the Stock. Wi.lIthis state
ment I think You will fully under
stand our system of taxation Of rail
roads.
We make no taxation per mile, and
only consider the !cu.th when the
road runs ou, OF 'ho state.
Very re~por fully.
CuNS. E~NDICJrT. Auditor.
The statement referred To in the
above letter, l. given aS AN example III
explanation 90 THE system adopted by
The S,a.c Of Mls>ichuse.t, for the vat
uaiiou ant taxation Of railroad pro-
perry. Tho total length OF the line
given Gla- Of the Boston * Albany
Railroad Co. j. two hundred and nfty-
two miles, and it, total valuation
based upon the market value of il
capital ~toc.>) j. S22.o3O.41I. From this
I here Is deducted the sam ot S3,iIl,stt
a. the valuation of 81 miles at the
road lying outside ot the State, leaving
I the Situn of Sl1 .,T~. 1~- as the valuation
90 5l4t pprg.nn ot the read lying with
.n ,ne state; then from this amount
I tarrc j. deducted. a> the amoaut upon
{ Which local lake, have been assessed.
ur collected by the cities OF towns
Z through which the road passes. So
/ ita.f.4, leaving the uet valuation upon
which t,c stale tstN i levied and col
lertrl Jf S~i,-l5.Gi5. which Is the val
uatipn .u. rcycuuc purposes of ISIS /.
miles o, road living wihin the ase of
Massachusetts. Vow IL tins amount
OF >iff,-l5.%i1 - divided 10y the mum
her ui mites, Zone hundred ciEht-siN
and one llJ.l We find tiatt the valuation
per milo would .a in round numbers
S.".--i urpu uIcI II..C of .Iu line iy-
ing Wi.n3u the safe OF Massachusetts.
This example iS introduced becIg~e ii
demonstrates tire practice uf "a Ssair
whi-n a. lai 4- long au experience
upon fn!- ~I:Jer. Of r1itru.i taxation
~ any 81 the states Of She tnIau. ami
to prove, VA vanrc tsu witA tine fore
going lg.t cr-, That tf" claim that the
universal NFle .ra ut 20 valuation Of
81. 5000 pnr Wi.a s~ u1. we'll founded. Il
wpu.I ~anm tha' ID the rate of tlxa-
litu AS Shown ly tIe above example.
is deemed tp hy tn-s towards 81 eorn3-
ration UI tla >.s.n uf Massachusetts,
orcra.in- upon the private funds oi lis
members, certainly there could he un
injustice. towards a corporal % i'm We
NI,iG. where ;a. rates Df frcigas~ and
passage uy railroad are fuIeh greater.
unerJ .u- Uuou % donation nI public
mooney .,r say MOI him a~ ,n :hc daaa-
t.lG o. ..- .-. 80 Nl-: -s-,tl) ger mike.
gi,ca3Eaa.
I ,arc osas. letters. n! IN reply ta
thv c1tl3uuu. alton, NOME % which i'm
H.-l.c % policy cu f.e oar, 81 the ~ascs
from v...h rleE caHI-. os t.te iuGeu
iluu to value or auprtjec railroad prop
erty a. -i.u1 ue- mile. auG Twill close
This portion of uv communication
with a copy or the letter from the Au-
d..or General Of Michigan:
AvDTraR GrNEHAL's OFFICE. }
Lansing. II ch.. Jan. "a. 1870.
state Controller, Carson. &eyaf.a-
Dear Sir: Referring 90 ygGrs ar the
lita instant, Jus. received. I iHc.oSc ana
amendment ID ,Ia genera. railroad
laws OF this State. adopted ID the last
session OF the Legislature, which I
.hiuk contains iac information yau
desire. You wi!l notice that it j. tile
purpose at this amendment 10 levy 4
lax gpon tEc cos, 81 constructing and
cgrippinE % road, a proposition jus;
enough in Itself, bur with the r1.o ot
tIN thereon fixed, 1t imposes, I thiuk,
too heavy "a tax by ouc-haif on ncw
rugiS-tIa- Is. ON rustdS no. completed
and running over the whole length %.
fhlig lines. II Won desire other III.
ID H.H..-Hs... HH-r|t .. r.N#.HH.4 F.. FF4s.
uiSa d.. Very Respectfully.
WM. TUNPliEEN. Auditor General.
Tho law referred 10 in the above ct.
ter. !uV.e- - tax of oue per cent. upon
the capital stock Of all railroad com.
pauio,. and also upon all donations
whether OF lands cor money, and Upof
the receipts rom all sources.
1.eysda.
There is now about four hunircs
and hf,v mile, of railroad inthis STATE
folly equipped and tran>actiaE q TIA
I crafIvc business. This j. exclusive @
tlle line ct the Virginia and Fruekg.
Railroad Company, which is aboa
: twenty miles in length. Now, IL TIA.
I, lime OF the Central Pacific Raiir0a,
were taxed upon the actual cash dona
= lions from the General Government
% NNiltt EHltEl an assessment Eai
10 amounting 10 about Sl4.UJ1.u 900. Their
!. is 400 means, under the present mod
: OF returns made to this office, OF aScer
tanning tine exact amount upon Whicl
this company have been assessed 10
,he present year, but it is sale 10 -,
-. tia, X does not exceed 81, o 1000, in
Guiding rolling stock and persona
property. iitAe corporation were Is
sessel upon 4 valuation of $4,000 pc
mile Oc>s than two-tEirGs of the do
: nalion), il would return as theamouu
: upon which To levy taxes somethin
= over $1,000, 600. which would be n
= increase over the present year of be
tween six and seven millions, the In
upon which would be an inportai
=, accession 10 our State and county reN
! enuc, and would certainly not be
= greater burden upon the corporation
than is laid upon others OF our citizen
I. claiming the protection OF our Law.
- and who are engaged IN other legit
4 mate branches OF business.
y The Constitution in this State pr,
I, yides that the Legislature shall enat
- laws which shall insure uniformity
the mOdeof assessment of property (,
revenue purposes, and the subject
one that requires candid and Garrett
n action. There is no natural conni
between capital and labor, for each