Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-04-04
f1ict with the provisions of this act are
hereby repealed.
Approved March 7, 1890.
NO. 70.

An Act to Provide for the Assessment of Railroad
Manner OF Levying and Collecting the Tax
on the Same.
Be it Enacted BY the Legislative Assembly of the
State of North Dakota:
SECTION l. The state board OF equaliza-
ton Shall at their annual meeting in Aug
usr in each year, assess at its actual value,
the franchise, roadway, roadbed, rails and
this state. To enable said board to make
a correct valuation Of such property, they
shall have access to all reports, estimates
and surveys of such lines of railroads as
may be on file in the office of the commits
sioners of railroads, and shall have power
to summons and compel the attendance of
witnesses, and may examine such witnesses
value OF such property. In estimating the
value Of each railroad, branches and side
tracks thereof they shall be governed by
the same rules as are provided for the gov
eminent of county and township assessors,
in valuing other property in this state.
They shall cause q record to be made of
the estimated value placed upO each of
the items set forth in this section which go
to maket the aggregate valuation OF such
assessments.
SEC. 2. The board of equalization shall
divide the valuation so found and deter
mined Of each continuous line by the num-
Der of miles such line contained in the
state, and the result shall be the valuation
per mile for which said line shall be assess
ed. The value of each branch line shall
be determined in the same manner, and
such valuation per mile shall be apportion-
ed to each county according to the num-
Der of miles Of such line or branch line
contained in such county.
SEC. 8. The state auditor shall at the
time Of certifying the equalized value of
each organized county to the county audi
tor, also certify the number of miles of
each main line Of railroad, branches and
side tracks thereof contained in said coun-
ty and the valuation per mile of such line
or branch line as determined by the state
board Of equaliZatiOn; and the county aud
itor Of such county shall apportion such
valuation to the cities, towns, townships
and districts through which such railroads
run according to the number of miles con-
tanned in each, as a part Of the valuation of
such city, town, townships and district for
the purpose of taxation, and the same
shall be taxed as personal property is
taxed in each county.
SEC. 4. The valuation so apportioned to
u~norganized counties in this state shall be
taxed for state purposes only; and such
tax shall be levied annually blythe the state
auditor at the same rate as other property
is taxed for state purposes, and the state
auditor shall notify each railroad company
so taxed of the amount of such tax, on or
before the first day in December in each
year, and such tax must be paid to the
state treasurer at the same time. and sub
ject to the same penalty as is prescribed by
law for the collection Of personal property
taxes in organized counties, and the state
treasurer shall have the same powers, and
it shall be his duty to collect the said tax
in the SAM tanner as county treasurers
are authorized by law to collect personal
property taxes.
SEC. s.. Il at any, time the legislative as
ment of a per centum of gross earnings,
by railroads, as authorized by section one
hundred and seventy-six (176) of the con-
stitution of this state, then and during the
time such law shall be in force the pro-
visions Of this act shall be imperative.
Approved March 20. 1890.