Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-04-04

bett Ehdcted oy ne Legtstdttve assembly of the
That an act of the Legislative Assembly
Of the territory Of Dakota, approved
for the levy and collection OF taxes upon
the property of railroad companies in this
territory be, and the same is hereby
amended so as to read as follows:
SECTION l. PERCENTAGE OF GROSS
EARNINGS TO BE PAID IN LIEU OF OTHER
TANEs.] LII lieu Of any and all other taxes
upon any railroad, except, railroads oper-
upon the equipment, appurtenances or ap-
pendages thereof, or upon any other prop
( erty situated in this state, belonging to the
corporation owning or operating such rail-
roads, and used exclusively in and about
the prosecution of the business of such
railroad companies, as common carriers in
GLIDING the roadbed. right of way, shops
and buildings of such railroad companies,
n upon the capital stock or business
transactions thereof, there shall hereafter
be paid into the treasury of this state, an
amount equal to a percentage Of all the
gross earnings of the corporation owning
or operating, such railroad, arising from
the operation of such railroad, as shall be
situated within this state, both upon state
II Interstate traffic, in case the railroad
company owning or operating such line
shall accepto or has heretofore accepted, and
become subject to this act as hereinafter
provided, or of the act of which this act is
a~mendatory. Every such railroad, cor
poration or person owning or operating, or
that may hereafter own or operate any
line of railroad in this state, which shall
have accepted this act, shall pay to said
treasurer each year "for the first five years"
after the approval of this act, an amount
equal to 8 per centum of such gross earn
lngS, land for and in each and every year
after the expiration Of such five years, al
amount equal to 2 per centum Of said gross
earnings" and the payment of such amount
annually as aforesaid, shall be, and is, in
full of any and all other taxation and as
sessment whatever upon the property
aforesaid. Said payments shall be made,
or before the fifteenth day of February,
and one-half on or before the first day Of
August au thu in nurne each year. .soart And
ing to [the] gross earnings afore-
SAID: an accurate account of such earnings
shall be kept by said company. An alb
stract shall be furnished by said company
to the treasurer of this state, OH or before
the first day of February in each year; the
truth of which abstract shall be verified by
the affidavits OF the treasurer and secretary
' Of such company, and for the purpose of
and the correctness of such abstracts, full
power is hereby vested in the governor of
this state, or any other person appointed
by law, to examine under oath the officers
and employees of said company, or other
persons, and if any person so examined by
the governor or other authorized person
shall knowingly or willfully swear falsely
concerning the matter aforesaid, every
such person is declared to have committed
perjury. And for the purpose of securing
to the state the payment to [of] the afore-
said per centum, it is hereby declared that
the state shall have a lien upon the rail
road of said company, and upon all prop
whatsoever, personal, real or mixed; and
the lien hereby secured to the state shall
have and take precedence OF all demands,
DEGREES and judgments against said COM
pany.
company, having accepted this act, shall
fail to make return of its gross earnings as
aforesaid. or of any part thereof. at the
time and in the manner provided by law,
and such default shall continue during the
period Of thirty days, such company shall
be subject to a penalty OF an amount equal
to ten per cent. of the tax imposed upon
such company by this act. And the treas
urer of the state shall forthwith ascertain
the amount of such percentage justly due
from such company, as near as may be
from such evidence as may be available,
and shall thereupon collect such amount
so ascertained, together with the said pen
atty thereon. The amount so ascertained
by the state treasurer, as in this section
provided, shall, together with the said pen
atty thereon, be by him entered in the
books of his office, and such entry when so
made shall stand in the place of the report
required by law to be made by such COM
pany, and shall in all courts within this
state be evidence OF the amount of such
tax and penalty and Of the other facts
stated therein, in pursuance of this act.
SEC. 3. NEGLECT TO A TAXES. In
case any railroad company, which shall
have accepted the provisions of this act,
ported at the time and in the here
matter provided, for o period of thirty
days after the same shall have become due
by the terms thereof, in such case there
shall be added, to the amount OF such tax,
ten per centum thereof as a penalty for
such failure or neglect of duty.
Sec. 4. STATE TREASURER TO DIsTRAIN.
At any time after the expiration of the
period OF thirty days, after the amount as
above provided has become due and pay
able under the provisions of this act, the
state treasurer, or his deputy, shall dis
train sufficient goods, chattles or other
movable property if found within this
state, to pay the amount due from such
corporation, together with the penalty
thereon, as hereinafter provided, and shall
Immediately advertise the sale of the same
in at least three newspapers published
within this state, stating the time when
and place where such property shall be
sold; such sale shall take place at some
point on the railroad of such delinquent
company, and at least four weeks notice
Of the time and place Of such sale shall be
given. Such delinquent company, its sue
cessor or assigns, may pay In such amount
and penalty at any time before the sale of
the property distrained as herein provided.
And thereupon further proceedings in con-
nection with such distress shall cease, and
the property distrained shall be delivered
to the owner thereof.
SEC. 5. How TAXES APPORTIONED.] The
moneys received and collected by the state
treasurer in pursuance of this act, shall be
disposed of by him as follows: One-half
of the same shall be retained in the state
treasury for the use of the state, and the
remainder shall be apportioned among the
several counties into or through which the
railroad or railroads of such companies
run in proportion to the number of miles
of track of the main line and its branches
sustained in such counties respectively;
Provided, that all moneys paid by such
companies upOn statements Of gross earn
ings heretofore made shall be distributed
according to section six (6) of this act of
which this is amendat0ry.
SEC. 6. Any railroad company, which at
the date Of the passage of this act, owns