The Cheyenne daily leader. [volume] (Cheyenne, Wyo.) 1870-1884, 1880-01-15
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AN Ar in relation to the Assessment of Railways and Telegraph Lines
Be ii enacted By the Council and House of Representatives of
tie Territory Of Wyoming:
SECTION 1. The president, secretary, superintendent,
or other principal accounting officers of any railroad or
telegraph company having property in this Territory, at
the time of the assessment of every railroad and telegraph
company, whether Incorporated by any law of this
Territory or not, when any portion of the property of
said railroad or telegraph company is situated in more
verified by the oath or affirmation of the person so listing,
all the following described property belonging to such
corporation within the Territory, viz: Roadbed, super
structure, right of way, and all structures situated
thereon, rolling stock, side track, telegraph lines,
furniture and fixtures and personal property, belonging
to such corporation. Such list shall contain: First
The number OF miles of such railroad or telegraph line in
the Territory of Wyoming, and the number of miles of
the same in each organized county therein. Second
And such return shall be made to the auditor of the
Territory on or before the first day of July annually. If
the return aforesaid be not received by said auditor by
the third day of July, he shall thereupon proceed to
obtain the facts andinformation aforesaid, .in any manner
that may appear most likely to secure the same correctly,
and for that purpose may address a written communica-
ton to the corporation, or to some officer of the
corporation who has failed or refused to make the return
aforesaid. AS soon as practicable after the auditor has
received said return, or procured the information required
to be set forth in said return, a meeting OF the Territorial
board of equalization, consisting of the governor, Terri
torial treasurer and auditor, shall be held at the Office of
said auditor, and the said board shall then value and
assess the property of said corporation, for each mile of
said road or line, the value of each mile to be determined
by dividing the sum of, the whole valuation by the
number of miles of said road or line. In making up such
valuation or assessment the. said board shall examine and
consider the return herein required to be made or the
information procured by the auditor in default of such
return, together with such other reliable information
relative thereto, as they may be able to procure; said
board shall not assess the value of any machine shop or
repair shop, or other buildings, not situated on said right
of way or grounds or other real estate of any corporation
or company within this Territory, but it shall be the
duty of the assessor of the county, or district, in which
said machine or repair shops, or other buildings, or
grounds, or other real estate is situated, to assess the same
and make return thereof, in the manner now provided for
the assessment and return of real estate. On or before
the first Monday of August, or so soon thereafter as the
said board, OF any two thereof, shall have made and
determined said valuation and assessment, the Territorial
auditor shall certify to the county clerks of the several
counties in which property of the aforesaid corporation,
or any part thereof, may be situated, the assessment per
mile SO made on the property of such corporation, speci-
flying the number of miles and amount in each of such
counties. The county commissioners shall thereupon
divide and adjust the number of miles and the amounts
falling within each precinct, township or school district,
in their respective counties, and cause such amounts to
be entered and placed on the lists of taxable property
returned by the several assessors. The auditor shall
certify whether a return was made to him by such corpo-
ration, or proper officer thereof, or whether the informa-
ton required in and by such returns was procured by
himself, and in case the return was not made as required
by tins act, or beng made, was not sworn to, it shall be
the duty of the county commissioners to add any amount
not exceeding ten per cent. to the valuation thus brought
before them.
Sec. 2. The Territorial board of equalization shall
give at least five days notice of the time and place of its
meeting, provided for in the preceding section of this
act, to the officer of said railroad or telegraph company,
making such return as aforesaid, and such company shall
have the right to appear and be heard before said board,
on all matters relating to the assessment of the property
of said company.
SEC. 8. The county commissioners of the respective
counties, in which any portion of said railroad or
telegraph line may be situated, shall levy the requisite
taxes for the year, upon the valuation of the property of
said railroad or telegraph company, returned to them as
aforesaid at the time provided by law for the levying of
other taxes.
Sec. A. The taxes assessed and levied upon the
property of any railroad, or telegraph company, under
the provisions of this act, shall be collected at the time
and in the manner provided by law, for the collection of
other taxes.
SEC. 5 All acts and parts of acts providing for the
assessment of the property of railroad and telegraph
companies, and the equalization of assessments, incon-
sistent with the provisions of this act, are hereby repealed,
SO far as they provide for the assessment and equalization
of the property of said railroad and telegraph companies.
SEC. 6. This act shall take effect and be in force from
and after the first day of January, A. d. 1880.