The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

aiming such report and after ascertain
iEg the value of the personal property and
franchises belonging to any such COM
pany, therefrom and from all the infor
| nation that he may have or obtain to en-
ter in his assessment books under the
head Of personal property the total
| valuation of the personal property be-
longing to such company so ascertained
and fixed by him; and under the head o.
| franchises he shall enter the value OF
the franchises belonging to any such COM
pany as ascertained and fixed by him.
The sum of the items under the heads OF
| personal property and franchises
| shall be and constitute the assessable and
assessed valuation Of the property OF such
company other than it's real estate.
| Sec. 73.-Same, When Railway Extends
! Into More Than One County.-In all cases
where the statement required by Section
| 70 of this act is to. be delivered to
| the county auditor, it shall be the duty of
! such auditor annually, on the meeting or
| the county board of review, to lay before
said board said statement with such in
| formation as shall have been furnished i
him, and it shall he the duty of said
| board, after examining such statement, to
| ascertain and determine the value of the
| personal property and franchises belong
| ing to any such company, therefrom and
| from such other information as they may
have or obtain, and assess the true cash
value of such personal property and fran
| chses. The said county board Of review
shall thereupon ascertain the value per
| mile OF said personal property and fran
chises respectively, by dividing the total
| value Of each as above ascertained by the
| number OF miles Of railway operated by
any such company within it's county, and
| the result shall be deemed and held as the
! value per mile Of the property and fran
| chlses respectively of such company. Said
county board of review shall thereupon,
| for the purpose Of determining what
| amount shall be assessed by it to. said
| company in each township, town, city or
! school district in it's county, in into, or
| over which the line of railway of said
/ company extends, multiply the value per
| mile Of the personal property and fran
| chises respectively as above ascertained
| by the number of miles in each such
| township, town, city, or school district
! and the amount so ascertained shall be
and constitute the assessable and assessed
valuation OF the property and franchises
of such company, other than it's real es-
tate. in each of such townships, towns,
| cities or school districts, and the county
auditor shall thereupon enter such re-
| spective amounts in the tax books of
| such township, town, city, or school dis
| trict, under the heads of personal prop
| erty" and franchises" respectively.
| Sec. 74.-Same. When Railway Extends
| into More Than One County.--In all cases
where the statement, required by Section
70 Of this act is to be delivered to
the state auditor, it shall be the duty of
the state auditor, annually, upon the
meeting Of the state board Of review in
September, to lay before said board said
statement with such information as may
have been furnished him, and it shall be
| the duty of said board, after examining
such statement, to ascertain and deter
mine therefrom, and from such other in
formation as it may have or obtain, the
value of the personal property and fran
chises, respectively, belonging to any
such company, and assess such personal
property and franchises respectively at
the true value thereof in money. The
state board of review shall thereupon as
certain the value per mile of said personal
property and franchises respectively by
dividing the total value of each as above
ascertalned by the number. of miles or
railway operated by any such company, and
the result shall be deemed and held as the
value per mile. of the property and fran
chises respectively Of such company.
Said state board of review shall there
upon, for the purpose of determining what
amount shall be assessed by it to said
company in each county, in, into, Or over
which the line Of railway of said company
extends, multiply the value per mile Of
the personal property and franchises re-
spectively as above ascertained, by the
number Of miles in each such county, and
the result shall be and constitute the as,
sessable and assessed valuation of the
property and franchises of such. company,
other than it's real estate, in such coun-
ty. The said board shall thereupOn Ger
tify to the state auditor the amount Of
personal property and franchises, respect
lively, SO assessed by it in each county in,
into, or over which the lines of said COM
pany extend, together with the number
of miles of the line of any such company
in each and every township, town or city
in each county.
| The state auditor shall thereupOn certi-
fly the respective amounts. so apportioned
to the auditors of said counties, and such
, auditors shall apportion the amount so
, certified among the several townships,
: towns cities and school districts in, into
or over which such lines extend in his
, county, in proportion to the length of
lines in such township, town, city or
, school district, and shall enter the amount
so apportioned in the tax books of such
township, town or city under the heads Of
personal property" and franchises" re-
: spectively.
V.-OTHER PUBLIC SERVICE COM
PANIES. ~.
Sec 75.-Gas, Water Electric, Heating
O Power, Wharf or Boom Companies
Every corporation, association, company
or person, enjoying the right, privilege
4 or franchise of occupying any public
- stream or waters, highway, street or al
ley, upon, above or below the surface
thereof, for the purpose of engaging in
= and engaged in the business of manu-
> featuring, generating, developing, pro-
ducng, furnishing, supplying for 9TH
ers gas or electricity or electric energy
{ for heating, lighting, power, transporta-
ton or manufacturing purposes; or water
or steam power to the public for any said
/ purposes; water or steam for others l.;
4 and every corporation, association COM
pany or person, which owns or maintains
boom for the asserting, holding, storing,
e booming, brailing, sluicing or driving of
= logs ties, poles, lumber or timber of any
kind or description for others; or which
: owns or maintains a wharf, pier, dock, or
: slips, on the shore of any lake, bay, har-
s Dor or river, for the use of Others shall
be deemed a public service company with
, in the meaning of this act.
r Sec 6-To report to the Assessor.-It
9 shall be the duty Of the president, secre-
tary, or managing agent Of every COM
l pany named in Section 5 of this
act to annually make out and deliver to
a the assessor of the county, city or town
d company is located, between, the thirty
| first day Of March and the first day OF
e June, a statement with reference to the
first day of April, setting forth therein
d all the facts and information required by
e the first nine and the twenty first TWEEN
:, ty-second and twenty third subdivisions
: Of Section 70 of this act, and such
additional facts or statements as may be
e required by any board or officer named
i in the twenty fourth subdivision of sale
i Section 70.
+ Section II of this act shall b.
: applicable to all corporations, associa
opSn on (,