Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1897-12-21


chapter 81 Of the Code OF Virginia, and
the other general laws.
The state Board Of Appraisers and As
SCISSORS shall have the power 10 require
the president, secretary, treasurer, and 70.
ceiver, superintendent. managing agent.
or other officer or employee or agent OF
any such companies. TO attend before tn,
board and bring with him for the in
spection OF the board any books -pr
papers OF such company I'm his posses
sion, custody or control, and 10 testify
under oath touching any matter relating
to the business. property, moneys, or
credits, and the value thereof Of said
companies. Any officer, employee, or
agent OF such companies who shall refuse
TO comply with these provisions shall be
guilty OF a misdemeanor, and on con-
ylction Thereof shall be confined In fall
not exceeding thirty days and be fined
not exceeding $500; and any officer, en-
ployee. or agent of such company so
refusing. as aforesaid shall be deemed
guilty of contempt OF said board, and
may, upon conviction OF the same, upon
a rule 20 show cause why he should not
be fined and attached for his contempt,
be confined by order Of the State Board.
in the Jail of county OF corporation
where the board may be in session, for
a period not exceeding ten days at
time, and fined not exceeding $500 for
each repetition OF his refusal until he
shall comply with the order Of the board
and furnish the Information required OF
him under this act.
HOW TAXES APPORTIoNED.
The State Board Of Appraisers and As
sessers shall, on or before the LIST day
of June OF each year, report 20 the Audi
tor of Public Accounts the total valus
of the property Of all such companies az
ascertained and assessed by the board,
filing with their report the various state
ments and other papers which have been
considered by the board. The Auditor
OF Public Accounts shall deduct from the
total valuation OF the property Of each
NJ said companies in Virginia the value
as assessed for taxation of any real estate
situated In Virginia, and owned by said
comnanles. The value Of the property
Of said companies in Virginia, after de-
ducting the value Of the real estate, shall
he apportioned by said Auditor among
the several counties and corporations
through which the lines of such telegraph
or telephone company. or any part there
of. run, so that to each county, city,
town. and school district therein shall
be apportioned as it's respective part OF
the entire valuation, that portion OF the
entire valuation which shall be in the
same proportion TO the whole value OF
the property Of the said telegraph or
telephone company in this State, as the
length of the lines of the said telegraph
or telephone company I'm the said city,
county. town, or school district shall be
to the entire length of the lines or tho
said telegraph or telephone company
in this State.
The value OF the property OF any ex-
press company shall be apportioned by
the Auditor of Public Accounts among
the several counties, cities, towns, and
school districts thereof I'm which the com
pany does business, in the proportion with
the gross receipts Of the business or said
express company in the places where they
transact business, compared 20 the entire
gross receipts of said express companies
in this State.
Said Auditor shall certify 10 the Board
of Supervisors OF each county and Council
of each city and town the amount pro-
portioned to their county, city, town, or
school district, as the case may be. The
taxes on the valuation assessed under
this act shall be collected the same as
taxes on other personal property, and the
rate of taxation shall be the same as
that assessed against real and personal
property I'm the State and the respective
cities, counties, towns, and school dis
trictS thereof.