The new enterprise. (Madison, Fla.) 1901-1908, 1907-08-15


on any personal property which mas Deen
assessed at any time before payment, u
he has reason to believe that such prop
erty Is being or has been removed or
disposed Of so as to prevent or endanger
the payment Of taxes thereon in the same
manner and under the same rules OF law
governing attachments or debts, dues or
demands In other cases. and all taxes as
sessed upon either real or personal prop
erty, from the date Of such assessment,
shall have all the force and effect OF a
judgment and execution at law against the
owner Of such property.
Sec. as. When any Tax Collector dis.
covers that any lana has been asset seq
more than once for the same years taA IS.
he shall collect only the tax justly due
thereon, and shall make return OF the
balance as a double assessment and snall
be credited therefor by the County Com
missioners and Comptroller, and he shall
notify the different parties to whom the
property Is assessed. He shall also report
to the County Commissioners the errors,
double assessments and insolvencies Tor
which he Is to be credited under different
heads. giving in every case the names q
the parties on whose account the creoit
Is to be allowed.
Sec. 46. The president und secretary,
or superintendent or manager OF any ran.
road company or street railroad company
or sleeping or parlor car company, or
the receiver thereof. whose car, track or
roadbed. or any part thereof is In TINS
state, shall annually, on or before the
the total length OF sucn railroad the total
length and value Of such main track
track, lots or parts OF lots not leased or
rented, and terminal facilities. in this
State, and the, total length and value
thereof In each county, city or NIGER cor
day of January. They shall also make
return OF the number and value OF all
locomotives, engines, passenger, Sleeping,
freight, parlor, Platform, construction ana
other cars and appurtenances, and SHOULD
any such company or Its Officers fail 10
make the returns required by this act on
or before the first Monday In March, when
such returns are ma or should any such
returns not be made, or should tie Comp
troller have reason to believe that any
return SO made does not give a com,
property, IL Is hereby made the duty OF
the Comptroller, Attorney General and
state Treasurer after having given not
less than fiye days notice to the person or
persons making the return OF the time ana
place OF hearing. to assess the same fron'
the best information they can obtain
ty; and the value OF the locomotives, en-
gines. passenger, sleeping. parlor, freight,
platform, construction and other cars ana
appurtenances shall be apportioned by the
Comptroller pro rata to each mile OF main
track, branch, switch, spur track and side
track, and the Comptroller shall notify
county through which such railroad runs
of the number of miles OF track and the
value thereof and the proportionate value
of the personal property taxable in their
respective counties, and be shall notify
each Incorporated city and town into
which said railroad runs OF the mileage
apportionment Of rolling stock, and other
property OF said railroad within such city
or town, and the value thereof shall be
assessed by such city or town as provided
by law, and upon the value thus ascer-
tanned and apportioned, taxes shall be
assessed the same as upon the property
of individuals That every telegraph line
In this State shall be returned and as
sessed In the manner as Is provided by
this act for the assessment of railroads,
and in case of failure to pay the taxes as
sessed, the entire line Of telegraphs of this
state and all OF Its properties, rights and
franchises. or any property belonging to
the same company, person or persons. may
be sold In the same manner as is provided
for the sale OF the railroads or any OF its
property upon which any tax shall be due
Sec. Al. All sleeping and parlor car
companies operating their cars In this
State shall, on or before the first day OF
January, 1908, and annually thereafter, re-
port to the Comptroller OF the State OF
Florida, under oath of the secretary or
other officer of such comnany, the total
amounts of their gross receipts derived
from business done between points with
in this State; and at the same time
s sh pay into the state tate Treasury
each one hundred dollars of such gross
receipts, and If any such company shall
fail to make such report to the Comp
troller and pay the tax thereon as herein
provided, the Comptroller shall estimate
the amount of such gross receipts from
such information as he may be able to
obtain, and shall adj ten per cent to the
amount Of such taxes as a penalty for the
failure of such company to make report,
and shall proceed TO collect such tax, to-
sether with all costs and penalties thereon.
Sec As. If any taxes on any railroad
or any part thereof In this State shall
not be paid on or before the first Monday
In April Of any year. the Tax Collector OF
any county wherein such taxes may be
due shall send q certificate of the amount
thereof to the Comptroller, including In
said certificate the amount of State and
the power upon the receipt of the certifi-
cate or certificates from the Tax Collec-
tors as aforesaid to Issue warrant direct
ed to the the sheriff u Of any county where
OF may be located, commanding him to
collect by levy and sale, in the same
manner as is now provided by law for
the sale OF property under execution from
the Clerk OF the Circuit Court, OF the
shops, fixtures, rolling stock or any part
thereof as may be located in this State.
Of the entire road or such part thereof,
including the costs and expenses OF sale,
and the proceeds OF such sale. after de-
Quoting the fees and costs as provided by
law. shall be forwarded by such Sheriff
to the Comptroller. who shall pay the
State taxes into the State Treasury, and
tne county taxes ana district school taxes
and other special taxes to the County
Treasurer of each county in which such
taxes were assessed, according to the
assessment, and the surplus after such
payments are made. IL any, shall be paid
over to the authorities Of such defaulting
railroad.
The fees OF the Sheriff In the execution
OF the warrant provided for In this sec
tion shall be the same as provided by
law I'm the case OF executions from the
Clerk Of the Circuit Court, which fees,