The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-02-28

the parties IN interest for their equal
proportion.
The capital stock and franchises of
persons, except as provided, must be
taxed in the county, town or district
where the principal Office is located. II
there be no Office in the state, then
where the firm or corporation does
business.
Personal property of merchants is
listed where he does business; express
companies are listed where the prop
erty of such company is usually kept;
gas, electric light and water eompan-
les, where the principal works are To-
Gated.
Gas and water mains and pipes, laid,
are personal property.
Street railroads and bridges and fer
ries and their franchises are personal
property.
Railroads operated in one county and
not assessed by the state board OF
equalization, telegraph and telephone
lines, electric light lines and canals,
bitches and fumes must be listed and
assessed in the county where located.
SHEEP AND CATTLE.
Where horses, cattle, sheep or mules
are wintered in one county and sum-
mere din another, and where the owner
of the same is a resident OF nelther,
the tax may be assessed and collected
in either. The county commissioners
of the county where the tax was col
lected, shall remit to the other inter-
ested county oneIhalf the amount
minus the cost of collecting.
If the stock is moved from one coun-
ty ere the assessor can assess them,
list shall be forwarded the assessor of
the county to where they are moved,
and he shall enter them on the as
sessment roll and the collector CT the
county where they are owned shall
collect the tax.
If the stock are wintered in the coun-
ty where owned and moved ere the as
sessment is made, the assessor of the
county where the stock is transient
shall list the same and transmit the
same to the officer of the county where
the same are owned. and the tax shall
be collected by the collector OF the
said last named county.
Money and property in litigation IN
possession of a county treasurer or OF
a clerk of a court, or receiver, must
be assessed to such officer and the
taxes paid thereon under direction OF
the court.
Any property wilfully concealed, re-
moved, transferred or misrepresented
by the owner or agent to evade taxa
times its value and the assessment so
made must not be reduced by the
board of county commissioners.
Any property which may have es-
capped assessment may be assessed at
any time.
DUTIES OF ASSESSORS.
On the second Monday of July of
each year the assessor shall make and
e. I'D cfok
ment of the several kinds of personal
property average and total value of
each, number of live stock, bushels of
grain, number of pounds or tons of any
article sold by the pound or ton, and
when practicable the separate value of
each class of land and the number
of acres in each. For failure he shall
be fined $1,000, to be collected on his
bond or deducted from his salary.
On or before the first Monday in
March list of all state lands sold
and the names of the purchasers shall
be furnished each assessor. showing
the transfers from the state in his
county.
THE STATE. BOARD.
Before the first Monday in March
the managing agent, president or sec
rotary, or such other officer as the
state board of equalization may des-
ignate, shall furnish the board with a
statement, sworn to- as 10 the property
of railroads. This shall contain: The
mum Der of miles in and out of the
state; the value of the roadway, rails
and roadbed, within and out of the
state; the width CG the right of way;
the number of each kind of rolling
stock; the number, kind and value of
rolling stock used within the state;
same as to that in the state owned
by other roads and used by the party
making the returns; same as to rolling
stock owned but used out of the state;
whole number of sidetracks in each
county, including all yards; number of
each kind of rolling stock used in
operating the entire road, including
the value thereof, which statement
must include all engines and cars of
every description either owned or
leased; also the number of miles run
where it enters and where it leaves the
state.
Also: The gross earnings of the en-
tire road; the earnings within the
state, or rentals, if rented; cost of
operating, net income and dividends,
capital stock paid in, funded debt,
shares Of stock authorized and issued,
and any other facts required
The state board shall assess rolling
stock, franchise, road and roadbed,
right of way and rails, but depots
and buildings are assessed by the as
SCISSORS of the counties where they are
located If the railroad is dissatisfied
it may apply to the state board to have
the same corrected.
PROCEEDS OF MINES.
Every person, firm or corporation
operating any mine or claim, contain
ing any gold, silver, coal, lead, copper
or other valuable mineral, must, be-
tween June 1 and 10 make a statement
of the gross yield for the year pre-
ceding and the value thereof The ac-
tual expenses of the same must be
given also, but such expenses do not
include the salaries of persons and Off
GERS not actually working therein. The
assessors table must contain the fol-
lowing:
Name and owner; description and To-
cation; tons extracted during the year;
gros yield in value; cost of taking out
same; cost of transportation; cost of
reduction or sale; cost of construction
and repair during the year; net pro-
ceeds, in dollars; amount OF tax
The assessor has the power at any
time to examine the books of any per-
son, firm or corporation engaged in
mining, for the purpose of verification.
The payment of the tax is enforced as
in other cases.
STATE BOARD.
The state board of equalization shall
consist of four persons appointed by
nt