Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1907-02-16


works was not required to separate
the railroad property assessed, into
county fragments. and assess the prop
erty in each county through which the
railroad passes, but the court must
ascertain the value of the entire road.
then apportion the property to and
assess it in each county in which 1t
is located.
Judge Mason's Opinion.
Judge John w Mason. of the Mon
ongala-Marion circuit. in the appeal
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 as
sessment, sustained the board of pub
lie works on practically every point
raised, and will enter an order con-
firming the valuation of the railroad
property in Monongalia county.
The points made by the court in his
decision, all of which relate to ques.
! tons raised by the railroad. are as
follows
First-A railroad may be assessed
/ for taxation either in the name of the
owner or operator. Where a railroad
company has made returns of the
property owned by it and also the
property operated by it, and the board
of public works has assessed the com
pany with all the property so returned
it is too late for the company upon
hearing of the appeal from such as
sessment, in the circuit court. to OBJ
ject for the first time to the assess
ment being made against it on the
property operated by it 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 and
valuation 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 incorrect, is it too high? go If in
correct, is it too low?
Therefore 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
a railroad for taxation. q valuation
must be fixed upon the property in
the county where the property is sit
uated
Fifth-In ascertaining the value of
railroad for taxation under the laws
of this state it is not proper to con-
slider the physical value, only, of the
road. Every element of value should
be considered.
Sixth-That clause of section l. al
llClt ~ VI tue COnSulullOu vi tulS
state which provides that The legis-
lature shall have power to tax by uni
form and equal laws all privileges and
franchises OF persons and corpora
tons" does not act OF its own vigor
or authorize an executive officer to as
sess a franchise for taxation. There
can be no taxation of franchise with
out authority of the legislature
Seventh-When the legislature by a
valid act (Which it has done) requires
a railroad company using and oper-
| ating its road. in the exercise of its
| franchise, to return for taxation all
the property owned or operated by it,
and makes il the duty of the board of
public works to assess for taxation
all the property required to be so re-
turned, at it's true and actual value,
il 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 a part