Yorkville enquirer. [volume] (Yorkville, S.C.) 1855-2006, 1874-06-11

county, for taxation, with the valuations re.
turned by such company or companies, after
adding thereto, or deducting therefrom, the
amount directed by the comptroller-general.
Sec. %. If any railroad company, or its
officers, shall fail to make the returns to the
comptroller general, and to each county au-
ditor in each county in which any railroad,
or part thereof, may be located as required
by this act, on or before the Goth day of Au-
gust, annually, the State board of equaliza'
tion shall proceed to ascertain the value Of
said company's road and property, according
to the principles prescribed in this act, from
obtain, and add thereto fifty per centum as
penalty, and apportion the same to the sever.
al counties, town, cities and incorporated vii
lagos through or into which said road, or any
part thereof, may be located; and the comp
troller-general shall certify the same to the
several county auditors, who shall place the
same on their duplicates for taxation.
Sec. %. Any person or persons, company
or corporation, engaged in the business of
conveying to, from or through this State, or or
any part thereof, moneys and other personal
property, shall be held to be an express com.
pany and any person or persons, company
or corporation, engaged in the business of
transmitting messages to, from or through this
State, or any part thereof shall be held to be
a telegraph company and any such company,
having its principal office out of this State,
shall, annually, in the month of July, or be-
fore the twentytieth Of August, by its princi-
pal agent in this State, make out and deliver
to the mptroller-general statement, un.
der oath, showing the value of all its personal
property in this State, including poles, wires,
batteries, machinery, materials and apparatus,
and the counties, cities, towns and Incorporate
ed villages in which the same may be situate,
together with the gross earnings of said som
pany in this State, for business done in this
State the year ending the first day of that
month, and the company's proportion of re-
ceipts for business done in connection with
the lines of other companies out of this State,
and which statement shall show the value of
said property and receipts, in each county,
town, city and incorporated village in which
such company has an agency or agencies, and
from which aggregate shall be deducted, by
any such telegraph company, the expenses OF
the office in this State, to which all other
agencies of the company in this State are re-
quired to make returns, except rents and otll-
GERS salaries; and which statement shall also
show the aggregate value of the property and
receipts aforesaid, after making the deduc.
ton aforesaid in each county, city, town and
incorporated village in which such company
may have an agency or agencies; and said
company, by its said principal agent, shall,
also, between the first of July and twentieth
of August, annually, deliver to the auditor OF
each county in this State, in whose county
such company may have an agency or agen-
cies, statement of the proportion of the net
value of the property and receipts aforesaid,
showing the amount thereof in each town,
city and incorporated village in which it has
any agency or agencies; and said company
shall be charged on the duplicate of each OF
said counties with taxes on the amount so re-
turned in each town, city and village afore'
said: Provided, That ordinary transporta-
tion companies, engaged exclusively in the
transportation of merchandise over the rail-
roads and canals of this State, in connection
with other roads, canals, or lines of navlga-
ton, shall not be considered express COM
panies, within the meaning of this act.
Sec. a. If any express or telegraph COM
pany shall fail to make and deliver to the
omptroller.general the statement required by
this act, on or before the twentieth day of Au-
gust, annually, such company shall forfeit
and pay to the State Of South Carolina five
hundred dollars, as penalty, and the comp
troller-general shall certify the fact of such
failure to the auditor Of the county In this
State in which said company may have an
office or an agent, and said auditor shall place
the same on the duplicate of said county; and
if any express or telegraph company shall
fail to make to the auditor ofany county in
this State, the statement required by this act,
on or before the goth day Of August of any
year, such county auditor shall notify the
comptroller.gene thereof; and if the comp.
troller-general shall have received from said
company the statement required by this act
to be made to him by said company, he shall
certify the amount returned as in said county
to such county auditor, and add thereto, as
penalty, the sum of ten dollars, which shall be
charged to said company on the duplicate OF
said county, collected and paid over to the
State treasurer in the same manner herein
provided as to the penalty for not making
the return to the comptroller-general: Pro-
vded, That if any express or telegraph COM
pany shall fail to return the statement requlr.:
ed by this act to the comptroler-general, and
the comptroller-general shall certify such
failure to any county auditor, such county au'
dtor shall proceed to ascertain the gross re-
ceipts of each agent of said company in his
county, for the year ending the first day OF
July of that year, together with the value OF
all other property of the company in his coun:
ty, add fifty per cent. thereto as penalty, and
charge the company with taxes thereon, at
the several localities required by this act,
without any deduction for expenses paid out
by the company. And if any such company
shall have no principal office or agency in
this State to which the other agents in the
State are required to make return, each agent
thereof in any county shall make return IN
the month of July, or before the twentieth of
August, annually, of the gross receipts of his
agency, for the year ending the first day Of
that month, with the value ofal other prop
erty of the company in the city, village or
town in which his agency is situate, and the
county auditor shall charge the company with
taxes thereon, at the same rates as other
property in the same localities and if such
agent or agents refuse or neglect to make
such return, the county auditor shall ascer.
tain the amount of such gross receipts and
value of property, add fifty per cent thereto
as penalty, and charge such company with
taxes thereon, at the same rates charged other
property at the several localities where such
PROPERTY may be situate and such agencies To-
Gated.
Sec 25. All returns required by this act to
he made hy EXPRESS and telegraph companies,