Clarke courier. [volume] (Berryville, Va.) 1869-1997, 1902-06-25
The
Constitutional
Convention.
Crhis Article continued from last issue.


chise tax shall be equal to one per
centum of the gross transportation
receipts Of such corporations for the
year ending June 3Oth of zach year,
to be sscertained by the State cor
poration commission in the follow
ing manner:
(0) When the road or canal of the
corporation lies wholly within this
State, the tax shall be equal to one
per centum of the entire gross trans
portation receipts of such corpora
ton.
(b) When the road or canal lies
partly within aud partly without the
Statr, or is operated MS part of y
line or system extending beyond this
State. the tax shall be equal to one
per centum of the gross transports
tlon receipts earned within this State
to be ascertained as follows: By as
certRlning the average gross trans
Portation receipts per mile over it's
whole extent within and without this
State, aud multiplying the result by
the number of miles operated within
this State; provided, that from the
sum so ascertained there may be de.
Quoted a reasonable sum because of
any excess of value of the terminal
facilities or other siuiInr advantages
situated in other States over similar
facilities or advantages situated in
this State.
Sec. II. Each corporation, men
toned in section nine, shall annually,
on the first day of September, make
to the State corporation, commission
the report which the law, in force
January /, 1902, requires to be made
annually to the board of public
works 10y every railroad aud canal
company in this State, not exempt
from taxation by virtue of its charter,
except that the report shall show
what property in this State belonged
to the corporation on the 30th day
of June preceding. and its total
gross transportation receipts for the
year ending on that date. Upon re-
ceiving such report the State corpOr-
alton commission shall after thirty
days notice previously given, Ms pro-
vided by said law, assess the value of
the property of the corporation, if
not exempt by its charter from tax
alton, aud ascertain the amount of
the franchise tax and other State
taxes chargeable against it. All tax
es for which the corporation shall be
liable shall be paid on or before the
first day of December following.
The provisions of said law. except
rs changed by this article, shall ap-
ply TO the ascertsinment and collec-
tion of the franchise, AS we'll rs other
taxes of such corporations. Said
taxes, until paid, shall be u lien upon
the property within this State of the
corporation owing the same, aud take
precedence of all other liens or iu-
cumbrances.
Sec. l3. Any corporation aggriev-
ed by the assessment and ascertain
ment made under section II may,
within thirty days after receiving a
certified copy thereof, apply for
relief to the circuit conrt of the city
of Richmond. Notice of the appli-
cation, setting forth the grounds of
complaint, and verified by affidavit,
shall be served on the State corpora
ton commission, and on the Attor-
ney y-General, whose duty it shall be
to represent the Commonwealth. II
the court be of the opinion that the
assessment or tax is excessive, it shall
reduce the same; but if of opinion
that it is insufficient, it shall increase
the same. Unless the applicant paid
the taxes under protest, when due,
the court, If the decision 10 adverse
to the applicant, shall, in disallowing
the application, give judgement
against it for q sum, by way of dam
ages, equal to interest at the rate OF
one per ceptum per month upon the
amount Of taxes from the time the
same WAS payable. If the decision ID
in favor of the applicant, in whole or
in part, appropriate relief shall bt
granted, including the right to re-
cover any excess of taxes that may
have besn paid, with legal interest
thereon, and costs, from the State OF
local authorities, or both, as the case
may be; the judgement to be en-
forcible by mGRdGmWs or other prop
er process issuing from the cour
finally adjudicating the application
Subject to provisions of article