Omaha daily bee., 1903-02-18

erty of, these companies is to be locally
assessed as other personal property.
Special provisions are incorporated in the
bill for reaching pawnbrokers, interest on
government bonds and also specific pro-
visions for the assessments of corporations,
pipe lines and pipe line companies, railroad
and car companies, by which II is sought to
render cars not owned by companies in this
state, but transported through the state
liable to be listed. All property is to be
assessed between the LIST day OF February
and the 1st day Of April Of each year.
Bonds of railroad corporations and car
companies shall be annually assessed by
the State Board Of Equalization and Assess
ment.
Assessment of Railroads.
On or before February l., 1904, and an
nually thereafter, the officials of all rail-
road companies doing business in this state
shall make and file with the State Board
OF Equalization and Assessment a state
ment Of all Of the property owned by such
companies on the 31st day Of December
preceding. The statement required en-
braced a comprehensive and detailed state
ment of all railroad property of every de-
scription subject to taxation in this state,
which statement includes a listing Of all of
its rolling stock, its entire trackage, in
NAouihb spurs anu 5lublIdChhs utpOlHt blh-
ton houses, warehouses, located wholly or
in part upon its right Of way. it's total cap
ital stock, the market value thereof, and,
II 1t has no market value, then the true
value Of the same; the amount Of its mort
gage Indebtedness, the value OF all OF its
tools and repairs, and all of it's other per-
sonal property, together with such other in
formation as the board may require.
The act provides a penalty for failure on
the part Of any corporation to make the
return as provided for, the corporation to
forfeit to the state a sum of not less than
$1,000 or more than Sc, 1000 for each offense,
a recovery thereof to be had by an action
in the name of the state. 1t is also pro-
vided hat this return shall not be con,
elusive upon the board. but that the board
may from such information as it has or may
procure otherwise. assess the corporate
property on the same basis as all other
property.
The valuation OF each road is to be OBJ
tanned by dividing the total value by the
number Of miles of the line within the
state.
Every railroad company within the state
shall on or before February 1 of each year
report to the county clerk of each county
the number Of miles Of track situated
within each taxing district thereof, to-
gether with a full statement of all build
ings, and personal property Of all descrip-
ton, which 1t may have in such county.
The state board of equalization and as
sessment shall have power to require the
attendance of officers Of railroad companies
their agents, and all other witnesses, and
to require the production Of books and
papers and records which Il may deem
necessary.
Collection of Personal Taxes.
Another important feature Of the bill is
the liability of the county treasurer, who
is, ex-oficio, the collector Of all taxes In
his county. Upon the receipt of the tax
rolls by him he is charged with all taxes
assessed against the personal property of
his county, and he and his bondsmen are
liable therefor, unless he shows collection
OF the same or a full compliance with all
Of the requirements of the act relative to
his duties in the premises.
On December l of each year in which
taxes shall have been assessed all unpaid
personal taxes except those in cities hay
ing a system Of taxation provided for by
special statute. shall become delinquent
and thereafter draw interest at 10 per cent
until paid.
On May l OF the year in which taxes
shall have been assessed unpaid taxes upon
i Ibhl pEOptTlgs tACGPb III NlNito ONhOA "Ao
provided for, shall become delinquent and
draw 10 per cent interest. Provision is
made for notification to delinquents Of
the amount due and that unless paid be-
fore the following September, distress
warrants shall issue. 1t is provided that
the treasurer shall collect delinquent
taxes by distress warrants and
the sale of the property. Distress
warrants shall be issued against all per-
sons who are delinquents for taxes of 1908.
or any year thereafter, unless such per-
sons shall file an afhdavit Of poverty, in
which case distress warrants shall not
issue. The warrants are to be served by
the treasurer or his deputy, returnable
within sixty days. The county treasurer
of one county is given power to issue dis
tress warrants to the treasurer OF another
county. Drastic penalties are provided for
the tearing down or removal of buildings
located upon real estate against which
there are delinquent taxes; the lien OF the
tax following such removed property
wherever 1t may be taken or in whatever
form 1t may be converted. When the
county treasurer becomes aware OF such
tearing down or removal it becomes his
duty forthwith to issue a distress warrant
and TO follow the property wherever he may
find 1t.
Taxes Become Liens.
Taxes upon real estate are made a lien
from and including April / until paid; upon
personal property from and after october
/ All general taxes due the state or any
OF the subdivisions thereof are made a
first lien upon the real estate on which
levied. Special assessments regularly as