The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1907-04-16

A Dill 10 De 6nIlIle0. An ACT, 10 pro-
vide for and require the payment of
taxes on franchises, and to prescribe
the method for the return, assessment
and payment of said taxes.
Be it enacted by the Legislature of
the state of Florida:
Section l. That on or before the
first Monday in March in each and
every year, every person. partnership
or corporation holding or owning and
exercising any special franchise or
franchises within this state whether
granted by this state or not, shall
make a special return, sworn to by
such person or member of such part
nership or by the president, vice-presi-
dent or secretary of such corporation,
to the comptroller of the state of Flor
ida, stating the value of said franchise
as exercised within this state, as of
the first day of January, and particu-
larly describing the same, accompany
ing said return with certified copy
of every statute, ordinance, resolution
charter, contract or grant under and
by authority of which said franchises
are held, claimed or owned: provided
nevertheless, that where such certified
copies have once been filed with or
returned to the comptroller, it shall
not be necessary in any subsequent
annual return to duplicate the same
unless ii has been amended or addi-
tiOnal privileges granted, but the same
shall be considered returped by refer
ence to the copies filed as required by
this section.
Section .. That the comptroller
shall not be bound 10 accept the valua-
ton assigned to such franchises in
hn hr1t oh ho
right and duty. with the advice and
assistance of the attorney general and
the state treasurer, to review the
same, and in case of his refused 60
accept the return. he shall then assess
the said franchise or franchises and
all subsequent proceedings shall be
in all particulars the same as are
how provided by law in the case OF
his refusal to accept the returns made
by railroad companies of their physic-
al property and said franchise shall be
taxed at the same rate as other prop
erty upon the valuation thereof re-
turned, or If the value returned is not
accepted, upon the valuation as above
ascertained. the said tax to be levied
ard collected as now provided, or may
from time to time be provided in the
case of the property of railroad COM
panies. All tax herein provided for
shall be assessed for the purpose of
taxation at the same time in the same
manner as other property, that may be
assessed under the law governing the
assessment of the physical property of
railroad companies, and that there
shall be a levy on the assessed valua
;ion of such franchises at the same
rate of taxation as may be levied on
other property.
Section >. That in the case of all
special franchises exercised beyond
the limits of one municipality or coun-
ty, as in the case of telephone or tele-
graph lines, or railroads or steam
boats, the returns provided for in sec
ton l, shall show the number of
miles over which said railroad or tele-
graph o. telephone franchise, or other
special franchise, are exercised in each
county and neach municipal division
within said state, in like manner as
railroad companies are now required
to make returns of their physical prop
erty.
Section f. That the valuation for
taxation of such franchises in each
county and municipality in or through
which said franchise is exercised,
shall he apportioned to each county
and municipality as is now provided
by law for the apportionment of the
property of railroad companies.
Section >. That the state comp
tToller shall certify to every such NUM-
cipal corporation and the taxing au-
thorities of every such county the
name of the owner or holder of every
special franchise taxable within such
municipality or county in the same
manner us now provided by law in the
case of railroad companies.
Section 6. That the taxes due to
each municipality or county on such
franchises shall be collected and en-
forced as now provided by law in the
case of other taxes due the same by
railroad companies.
Section 4 That should any per-
son, firm or corporation fail to make
return of their special franchises as
herein required, then it shall be the
duty OF the state comptroller. assist
ed by the attorney general and the
state treasurer, to asses such fran
chises from the best information ac-
cessible to him, and he shall certify
the said assessment in like manner as
provided in section five 90 of this
act
Section s. That the term special
franchise" as used in this act. shall
include every right and privilege ex-
erciSed within this state granted to
any person, partnership or corpora
ton by the state or its authority or
Oy any county or county officer. or
officers, or any municipal corporation
OF officers thereof. for the exercise of
the power of eminent domain, or Tor
the use of any public highway CT
street, or the land above or below anF
highway or street within the limits of
said state. and every special right eX-
ercised within this state granted by
charter. resolution, bylaw, statute or
otherwise. whether under the laws of
the state of Florida or any other state.
Tor the exercise of any public service,
such as the construction and operation
Of railroads equipped for steam. cleo
tricity, horse power, compressed air.
or otherwise. for the common carrying
of passengers or freight: the construc-
ton or operation of anv plant for the