Martinsburg statesman-democrat. [volume] (Martinsburg, W. Va.) 1906-1921, 1907-02-22
Judge Mason.s nnin,on


case of the Baltimore and Ohio rail-
road against the board of public works,
in which the plaintiff sought to have
the valuation placed on the railroad
property for purposes of assessment,
sustained the board of public works on
practically every point raised, and will
enter an order confirming the valua-
ton of the railroads property in Mon
ongalis county.
The points made by the court In his
decision, all of which relate to ques-
tons raised by the railroad, are as fell
lows:
First-A railroad may be assessed
for taxation either in the name of the
owner or operator. Where railroad
company has made returns ofthe prop
erty owned by it and also the property
operated by it, and the board OF pub
lie works has assessed the company
with all the property so returned it is
too late for tie ccnrany upon hearing
of the appeal from such assessment, in
the circuit court, to object for the first
time to the assessment being made
against it on the property operated by
1t but which it does not own.
Second-Upon an appeal to the cir
cult court by the owner or operator of
a railroad, from an assessment or val
uation made by the board of public
works, the court may be compelled to
pass on three questions, namely: ~
Is the value of the property fixed by
the board of public works correct? (2)
If correct, is it too high? (3) If incor-
rect, is it too low?
refore the value of the property
assessed must be ascertained by the
court before deciding any questions
submitted TO it.
Third-Railroads like all other prop
erty subject to taxation, must be taxed
at their true and actual value.
Fourth-In ascertaining the value
of railroad for taxation, valuation
must be fixed upon the property in the
county where the property is situated.
Fifth-In ascertaining the value Of
a railroad for taxation under the laws
of this state it is not proper to consider
the physical value, only, ofthe road.
Every element of value should be con-
Sixth That clause of section /, arti-
Gle 10 Of the constitution of this state
which provides that "The Legislature
shall have power to tax by uniform
and equal laws all privileges and franz
chises of persons and corporations,
does not act of it's own vigor or author
ize an executive officer to assess fran
chise for taxation. There can be no
taxation ola franchise without author
ity of the legislature.
Seventh-W the legislature by
valid act (Which it has done requires
railroad company using and sperat-
ing its road, in the exercise it's fran
chise, to return for taxation all the
property owned and operated by it,
and makes it the duty of the board Of
public works to assess for taxation all
the property required to be so returned,
at its true and actual value, it thereby
authorizes and directs the taxation of
such railroad to hold and use it for
such purpose. The right to have the
property where it is, and to use it for
railroad purposes, is part of the prop
erty to be taxed. The use of, aud the
right to use railroad which is being
operated, as well as it's physical value,
should be consideredi p fixing it's value
of an operating railroad necessarily In
cludes the right to use it as such.