Worcester morning daily spy., 1898-02-03

street railway companies to the Ia,
commissioners shall contain a sworl
statement by the treasurer of the com
pany giving the length Of tine track
operated by the company in each cit.
and town in the state, ON the 30th o
September next preceding the return
All tracks, sidings and turnouts, wheth
er owned or leased, or over which th'
company has trackage rights, must b.
measured as single track The return
must also contain the treasurer's sworI
statement of the capital stock of th'
company and the amount of dividends
paid thereon during the year ending OF
the preceding Sept. 80, and for each yea
from the organization Of the company
Section 3, one of the most important
is as follows:
whenever a street railway company
has paid during the year ending on the
Both day of September next preceding
the date of the return referred to ir
section 2 of this act dividends exceeding
in the aggregate s per cent of its CAPT
tai stock, said company shall for every
such year, in addition to the tax upor
it's corporate franchise for which it is
liable under the provisions of chapter
Is of the public statutes, pay to tht
treasurer of the commonwealth a tau
equal to the amount Of such excess: pro
vided, however, that no company shall
be liable to pay such additional tan
which has not from the date of its or.
ganization paid dividends equivalent in
the aggregate to at least per cent pei
annum upon its capital stock from yeaI
TO year. Said tax shall be determined
and paid in the manner provided in sai6
chapter - in relation to taxes upon the
corporate franchises of street rail-
ways"
Section provides that before Nov ]
of each year the tax commissioner shall
apportion the tax for which each street
railway company is now liable under
chapter 10 of the public statutes and
under the preceding section to the cit
les and towns only which have street
railway tracks in their public ways in
proportion to the length of track oper;
ated in those cities and towns respect
lively. The tax commissioner shall noti-
fy the treasurers of every such city
and town of the share of the tax so APP
portioned, and he shall also certify tc
the state treasurer the shares thus ap-
portioned, as finally determined in case
of appeal
Section 5 provides that the state treas.
urer shall pay over to the respective
municipalities their share of the tax, as
apportioned.
Section provides that on or before
Oct. 10 in each year, a sworn return
shall be made by the president and
treasurer, in the office of the assessors,
OF every city and town in which any
portion of their railway is situated, stat
ing the length of track in that city or
town, the total length of track operated
by it, and its gross receipts during the
year ending on the Sept 30 next pre-
ceding, including all amounts received
by the company from the operation of
its railway, exclusive of income from all
other sources.
Section Z, another important section
III its statement, is as follows:
''On or before the first day Of Noyem-
Der in each year, the assessors of ev-
cry city and town in which any street
railways are operated, shall assess on
each company operating such railways
therein, tax of an amount equal to
such proportion of the following per
centages of the gross receipts of such
company as the length of tracks oper-
ated by it in such city or town bears to
the total length of tracks operated by it.
to wit:
in case OF companies whose annual
gross receipts per mile of track oper-
ated are $1,000 or less, 2 per cent of the
total annual gross receipts; in case of
companies whose annual gross receipts
per mile of track operated are more
than $1,000 and less than S140 2K Der
cent of the total annual gross receipts,
in case of companies whose annual gross
receipts per mile of track operated are
more than $4,000 and less than S21, O0O
212 per cent Of the total annual gross
receipts; in case of companies whose an
nual gross receipts per mile of track
operated are more than S21 900 and less
I than $4,000, "a per cent of the total
annual gross receipts; and in case OF
companies whose annual gross receipts
per mile of track operated are $4,000 Oh
more, 3 per cent of the total annual
gross receipts.
THE tax provided by this section
shall be in addition to the taxes now
provided by law"
Section 9. All amounts paid to
cities and towns under the provisions
Of sections and of this act, shall be
treated by such cities and towns as a
separate fund, and shall be applied to
the construction, repair and main.
tenance of the public ways within such
cities and towns.
Section 10 provides that street railway
companies shall not be required to keeI
any portion of the surface material o.
streets, roads and bridges In repair
but when the same is disturbed by the
any railway, the operating company
shall restore the surface at its own cost
Liability for personal injury at the time
of such operations is put upon the stree
railway company.
Section II says that street railway
companies shall clear snow from theil
tracks sufficient for the passage Of theil
cars, as may be approved by the loca
authorities, but shall not be required Il
remove the displaced snow from tn,
street
Section II provides for ample notice
to the public of any petition for loca
ton of street railway tracks
Section 16. Street railway companie.
may provide free special cars on appli
cation. They may also furnish FIRE.
transportation for their own employees
for policemen and firemen in uniform
and for children under five years o.
age They may also on the request o.
charitable associations furnish fire,
transportation for children's excursions
and they may make special rates fol
pupils in day and evening schools; bu
they shall not give free tickets or passei
to any municipal officer or to any per
son in the employ of any city or town
nor shall they transport over their line.
for less than the established fare any
persons except those hereinbefore speci
fed
Section II provides that where street
is widened for the purpose OF granting
location to street railway, proper
tomato share Of the expense may be as
sessed upon the company.
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