Year: 1868

l
duty Of the Clerk of the Board of Su-
psrvisors of every Q, lty through which
any railroad runs, within ten days after


the county levy of such county is laid,


to certify to the Auditor the amount


levied upon each one hundred
dollars value of the property


therein for ordinary county purposes.


And it shall be the duty of the Auditor
to charge every railroad company, as
sessed under the provisions of this Sec
tion, in book to be kept by him for that
purpose, as follows:


l. With the whole amount of taxes
upon its property, in each year, for State
and general free school purposes.


III. With the amount payable to each
county for ordinary county purposes.


But in no case shall any such railroad
company be charged with or required
20 pay greater amount of taxes or
levies to any county than is paid for
State and general free school purposes
upon its property in such county. The
Auditor shall, o.s or before the fifteenth
day of December, in each year,
make out and tran,mit by mail or
otherwise, q statement of all the taxes
and levies so charged, to the President,
Secretary or principal accounting officer
of such company. And it shall be the
duty of such company, so assessed and
charged, to pay the whole amount Of
taxes and levies upon its property into
the treasury of the State on or before
the twentieth day of January next after
the assessment thereof; subject to de-
duction Of two-and-a-h per centum
upon the whole sum, if the same be paid
in on or before that day. If any such
company fail to pay such taxes and
levies by the said twentieth day of jan
uary, the Auditor shall add five per
centum to the amount thereof to pay
the expenses of collecting the same,
and shall certify to the Sheriff of each
county the amount of such taxes and
levies assessed within his county; and
it shall be the duty of every Sheriff to
collect and account for such taxes and
levies in the same manner as other taxes
and levies are collected and accounted
for by him. When such taxes and levies
are paid into the treasury as herein pro-
viied, the Auditor shall account TO the
Sheriff of each of the counties to which
any sum so paid in for county leyies
belongs, for the amount due such cOun-
ty, and may arrange the same with such
Sheriff in his settlement for the State
taxes, in such way as may be most con-
venicnt; and the Sheriff shall account
t. the Board of Supervisors of his coun-
ty for the amount so received by him,
in the same manner as for other county
levies. To enable the Board of Super
yisors to settle with the Sheriff there
for, the Auditor shall certify to the said
Board, sn or before the first day of
April in each year, the amount
with which the said Sheriff is
chargeable Oh account of the levy
upon the property of such company.
But nothing in this section contained
shall be so construed as to require an
assessment to be made of the property
of any railroad company where, or
while, under the provisions of its char
ter, such property is exempt from taxa
tion, nor shall the right of the State or
of any county, to enforce the collection
of taxes or levies heretofore assessed,
or the right to which has heretofore
accrued, by suit or otherwise, 5e in any
way affected or impaired thereby. The
taxes and levies assessed upon the said
property of any such railroad company
shall, when paid, be in full of all taxes
and levies of every sort and description
which might be assessed upon its prop
erty if this section had not been passed;
and no other assessment shall be made
upon the property of such company
than is provided for in this sestioa.


Each of the said commissioners shall
be paid, out of the treasury of the State,
three dollars per day for each day he
shall be actually and necessarily en-
ployed in the discharge of his duties
under this section, and five cents per
mile necessarily travelled by him going
and returning, in the discharge OF such
duties. Vacancies IN the Board of
Commissioners shall be filled, and new
boards may be appointed, from time to
time, by the Board of Pablic Works,
when necessary to carry into effect the
provisions of this section.


Mr.. STEERE offered substitute for
the substitute, which was rejected.


The following were communicated
from the Senate:


Chapter 80, of the action of ejectment.
with amendments


l3l. of the Court docket, enquiry of
damages, &c. Substitute adopted.


lG3, on the Pcnitentiary, with amend
ments. All referred.


Mr.. HEERMANS, from the committee
on Taxation and Finance, reported
substitute for House bill No. 80, for the |
payment Of certain ciai: allowed by
the Board of Military Affairs. Laid on
the table.


Mr.. GOLD presented q petition and
asked leave to introduce bill (1Ol) for
refunding to John w Stewart, of Berke-
lev county, certain taxes, erroneously
assessed. Leave was granted.


The arguments on the railroad tax
section occupied the balance OF the day