The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1916-05-04
ASSESSMENT
ON RAILROADS
is INCREASED.
w. v. Knott Being Attacked
Because He is Leading
Candidate.
KNOTT STEADILY
RAISED VALUATION
He is One of Board of Three,
Which Passes on
Returns. 4
SPECIAL no THE JOURNAI..

SPECIAL TO THE JOURNAL.
Tallahassee May 3-There is e
disposition on the part of a few PER-
sons to undertake to iniure Hon. w.
Y. Knott, who is the leading caudi-
date for governor of the state of
FLORIDA, and these efforts are d.
solely to the latter fact, except where
personal prejudice prompts the ac-
ton. In making these unwarranted
attacks no attention whatever is maid
to the law and the comptroller is tried
and found guilty of failure to follow
the law by those who have no llnowl-
edge of the meaning of the law. and
also by those who understand the law.
but are determined to do something
which they hope win injure the lead
ing candidate for governor.
In the matter of the assessment of
property for ad valorem taxation, the
state constitution provides that "The
legislature shall provide for a uni
form and equal rate of taxation and
shall prescribe such regulations as
shall secure just valuation of all
property, both real and personal. ex-
ceptng in such cases as NAV be ex-
empted by law for municipal educa-
tional, literary, scientific, religious, or
charitable purposes" (See Section
1, Article 9, Of the state constitution
Section / Of Chapter 65g6, of the
Laws Of Florida, entitled eAn Act
relating to tax assessments and coll
lection of revenue = provides that. aAlI
real and personal property belonging
to persons residing in this state not
hereby expressly exempted there
from, shall be subject to taxation in
the manner provided by law "The
manner provided by law" for the as
sessment of railroad property, except
land, is embodied in Section as Of
Chapter 1896 of the Laws Of Florida.
which provides in part as follows:
''The president and secretary. or
superintendent or manager of any
railroad 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 this state, shall an
nually, on or before the first Monday
in March, return to the comptroller
Of the state, under their oath, the
total length of such railroad, the to-
tai length and value of such main
track, branch, switch and spur track.
and sidetrack, lots or parts Of lots
not leased or rented, and terminal ia
| cilities, in this state, and the total
4 Aov4 Il
county, city or Incorporated town in
this state as Of the first day of Jan
uary. They shall also make return
of the number and value of all loco
motives, engines, passenger, sleeping,
freight, parlor, platform, construction
and other cars and appurtenances,
and should any such company or its
officers fail to make the returns re-
quired by this act on or before the
first Monday IN March, when such
returns are made, or should any such
returns not be made, or should the
comptroller have reason to believe
that any return so made does not give
a complete and correct value of such
railroad property, it is hereby made
the duty of the comptroller, attorney
general and state treasurer, after
having given not less than five days
notice TO the person or persons max
ing the return Of the time and place
of hearing, to assess the same from
the best information they can obtain,
specifying the value thereof In each
county; and the value Of the Iocomo-
tives, engines, passenger, sleeping,
parior, freight, platform, constrle-
ton and other cars and appurtenances
shall be apportioned by the comptrol-
Ter pro rata to each mile of main
track, branch, switch, spur track and
sidetrack, and the comptroller shall
notify the county assessor Of tasses Of
each county through which such rail-
road runs Of the number Of miles Of
track and the vslue thereof, and the
proportionate value Of the personal
property taxable Ia their Respective
counties"
It Win be seen That the railroad
property that is 70 be assessed under
this section is specified, and includes
Hthe main track, branch, switch and
spur track, and side track, lots or
parts of lots not leased or rented, and