Eagle River review. [volume] (Eagle River, Wis.) 1890-1927, 1913-08-29

ios7j. both Inclusive relating to the taxstion q
certain ether public utilities from chapter A. Of sne
statutes 10 said chapter 81, and to revise and
amend said sections.
The eope Of the State OF Wisconsin, represented In
senate and Assembly. do enact as follows;
Section l. The title to chapter 81 OF the statutes
is amended to read:
CHAPTER 81.
TAXATION OF PUBLIC UTILITIES AND INsUR-
ANCE COMPANIES.
section Ia The first paragraph Of section 1912 and
all Of sections 1916 and 222I are consolidated re-
yised and aaaeaded to read 5l.Gl The tax commits
of all railroad companies Of all street railway cein
panies and electric light heat and power companies
orcratcd in connection with street railways. ana o.
all telegraph companies within this state FOR the pur
pose Of iesying and collecting taxes thereon as pro
section 8 All Of section 1919 except the hrst
paragraph thereof and sections 1917 and I222-2 Of
the statutes are consolidated. revised ard amended
tc read: 5ID2 For the purposes Of sections 5lol TO
81 so the following provisions and denmnoIls are
made:
az The term commission" without otter desig-
nation means the tax commission
ca Any person. association company OF CORPORA
ton owning and operating railroad, or operating
a railroad in this state Of owning Or ogsraans any
station depot. track, terminal or Drldge' IN ms
state for railroad purposes owner. lessee or ether
wise shall be deemed a railroad company.
(S) Any corpora ion organized under the laws OF
This state for constructing nainta ming and operating
a street railway with the power OF accepting ana
operating under street railway franchises granted oy
way or operating lessee otherwise street rail-
way Within til. ough. between one or more towns
villages cities Of this state. snail De deemed street
railway company.
pany corpcra ion owning or operating any teie-
graph cable line in this state with appliances ior
The transmission Of messages and engage In the bust
ness OF furnishing telegraph service for compensation
as owner lessee otherwise shall be deemed. helo
and known as Il telegraph company,
(5) Any corporation organized under the laws OF
this state fer manufacturing. generating or furnishing
- cff ole Of i1ps
newer Of accepting and operating under franchises
granted by municipalities and wholly operated by
street railway company and operated in connection
with the railway property Of such company as owner
lessee or otherwise. shall be deemed Light, neat
and power company.
tion or qualification, shall mean and include any
railroad company any street railway company any
light heat and power company and any telegram
word is applied
or property Of a company shall include all fran
chises rights Of way, roadbeds tracks. stations.
terminals rolling stock, poles, wires, cables devices
appliances instruments equipment and all ether real
and personal Of the company referred TO- used
or employed the operation OF It's railroad, street
railway or other property as tho case may De anC
In the conduct of its business and shall Include Al
title and interest in such property as owner lessee
or otherwise. Real estate not adjoining the tracks
stations or terminals of railroad companies. grain
elevators used in transferring grain between cars and
vessels coal docks docks, merchandise docks ana
all real estate not necessarily used in operating
railroad street railway excepted from railroad
and street railway property and shall be sun9ec 70
taxation in the such property Is taxed wnen
owned by individuals
Isl The term general property Of the state shall
include al the real and personal property appearing
upon assessment rolls and tax rolls throughout the
entire state upon which state county and local taxes
are levied and collected with such changes and cor
rcctions made by the commission provided for
by this chapter. .
49, Every person or company operating G rail-
road OF a street railway. the property Of a Light
heat and power company. or line or lines o. teie-
,rffh ali arTlian ind
connected and used Herewith in the railroad street
railway telegraph light. heat and power service.
as the case may be. shall be the representative OF
title and interest in the property 50 operated
and used either as owner lessee or otherwise, ana
notice to the operating company shall be notice TO al
interests in The property for the purpose OF taxano
The assessment and taxation Of the property OF any
company in the OF the owner. lessee OF
operating company shall be deemed and held an as
sessnent and taxation Of all the title and interest
in such property Of every kind or nature.
Section s. Sections 1918. 12l5-4 1918 1913. 1922
3 and 1924 Of the statutes consolidated revised
and amended to read: 51,O3 In any matter material
to the valuation. assessment taxation Of property
under this chapter the commission may In Its dis
cetion exercise any and all OF the powers conferred
upon it by sections 1087-39 and 10S7-40 OF the
statutes; and every state county city. village town
and other public officer shall make return to the COM
mission in such form 1t shall prescribe OF al In
formation 1t shall call for. Persons serving the pro
cess Of the commission shall receive the same COM
pensaon allowed by Law to sheris for similar serv-
ices: and persons appearing before the commission
in obedience to its summons shall In the discretion Of
the commission, receive the compensation "a q
witness In the circuit court; such fees and COM
pensatio be audited by the secretary OF state on
the certificate Of a member OF the commission and
charged to the proper appropriation for the tax
mission The records books. accounts and papers Of
any person. association or corporation, owning OF
operating railroad property. street railway property,
telegraph property or property Of any heat Light ana
power company to be assessed under this chapter.
except otherwise provided. shall be subject to the
visitation inspection and examination BY said COM
mission by such person as may designate Tor that
purpose
222-22 Of the statutes are consolidated revised and
amended to read: 5lo4 All taxes levied pursuant
this chapter the property Of any company de-
fined in section 81 02. which shall not be paid at the
time provided by law. shall theTeupon become delln-
Quent and bear interest at the rate Of fifteen per cent
per annum until actually paid. The neglect OF any
such company to pay the taxes and interest 30
required Of 1t within sixty days after the entry Of
final judgment dismissing In whole or In part any
action Of such company TO restrain or set aside
tax or the neglect Of any such company within
sxty DAYS after the entry Of final Judgment In favor
OF the state for the taxes and interest 70 pay the
Judgment shall be cause for forfeiture Of all the
rights privileges and franchises granted By special
charter obtained under general lava By Of under
which such company Is organized and its bAness is
operated The attorney general upon such neglect shall
proceed by action to have forfeiture Of such rights
privileges and franchises Of such company duly de-
clared Any such COMPANY at any time before the
final Judgment for forfeiture OF such rights privileges
and franchises Is rendered. may be permitted upon
good cause shown to pay such taxes. interest and the
costs OF the action upon special application to the
court in which the action is pending upon such
Section s. Section 1915 Of the statutes IL repealed.
Section 8. Sectors 1875, 121S--5 and 1925
OF the statutes consolidated revised and amended
tc read: 5I.O5 Every company defined by section
51.O2, operating in this state either railroad. =
street railway. telegraph line or lines or heat
light and power plant. the case may be. shall
nuaIy between the first day of July and the first
day of September in each year. under oath Of the
president other chief officer and the secretary.
trea surer auditor superintendent Of such
pany. make and file with the commission In such
1t may prescribe. reports containing the fol-
lowing facts SO far as any of them arc applicable
to the company making such report:
~ The Of the company
(2) The nature Of the company whether person,
association. company corporation. and undsr the
laws Of what state country organized. the date
OF original organization date Of reorganization.
solidacn merger. with specific reference to laws
authorizing the
(3 The location Of its principal once.
(4 The Of the place where its books papers
and accounts kept
t5) The name and post-o6ace address Of the presi-
dent. secretary treasurer, auditor superintendent
general manager. counsel. directors and ell ofner
general officers
(6 The name and poet-o0ace address cf the CHEZ
officer managing agent Of tho company In Wascora-
Gin and OF all other general officers residing In this
state
"a Tbs total number Of shares ct capital stock
49, The par valuc Of he shares d the capital
stock for the whole system showing SepAraoety TAI
Amount authorized ID Amount issued. icy Amount
outstanding. (d) Also the dividends paid thereon
(0) The market valuc Of the shares Of capital
stock for the whole system. tbs dates and foR tho
period the board may request specify: and In the