An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Volume | 1891/1892 |
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Law Number | 254 |
Subjects |
Law Body
Chap. 254.—An ACT to amend and re-enact section 19 of chapter
1 of an act entitled an act to provide for the assessment of taxes
ou persons, property and incomes, and on licenses to transact
business, and imposing taxes thereon for the support of the gov-
ernment and public free schools, and to pay the interest on the
public debt, and prescribing the mode of obtaining licenses to
sell wine, ardent spirits, malt liquors, or any mixture thereof,
in cases where a commissioner's certificate as required, approved
March 6, 1890, in reference to taxing railroad and other com-
panies. .
Approved February 16 , 1892.
1. Be it enacted by the general assembly of Virginia,
That section nineteen of chapter one of an act approved
March sixth, eighteen hundred and ninety, entitled an act
to provide for the assessment of taxes on persons, property,
and incomes, and on licenses to transact business, and
imposing taxes thereon for the support of the government
and public free schools, and to pay the interest on the
public debt, and prescribing the mode of obtaining licenses
to sell wine, ardent spirits, malt liquors, or any mixture
thereof, in any cases where a court certificate is required,
be amended and re-enacted so as to read as follows:
§ 19. Every railroad and canal company of this state
not exempted from taxation by virtue of its charter, and.
every railroad and canal company incorporated under the
laws of any other state doing business in this state, shall
report annually, on the first day of June, to the auditor of
public accounts, all of its real and personal property of
every description as of the first day of February of each
year, showing particularly in what county or corporation
the principal office or agency of such company is located
in this state, and 1n what county or corporation such prop-
erty is located, and classifying the same under the fol-
lowing heads:
First. Roadway and track, or canal bed.
Second. Depots, depot grounds and lots, station build-
ing and fixtures, and machine shops.
Third. Real estate not included in other classes.
Fourth. Rolling stock, including passenger, freight, cat-
tle or stock, baggage, mail, express, sleeping, palace and
all other cars owned by or belonging to the company;
boats, machinery, depot and office furniture and equip-
ments; houses and appurtenances occupied by lock-gate
keepers and other employees: provided, that the rolling
stock of foreign corporations doing business in this state
shall be assessed on the average amount of such property
habitually used in this state.
Fifth. Stores.
Sixth. Telegraph lines.
Seventh. Stocks, bonds, and other evidences of debt of
other corporations and individuals and firms held by such
company.
Eighth. Stocks, bonds, and other evidences of debt of
any person, firm, or corporation, belonging to any such
company, chartered in this state, in excess of its indebted-
ness, whether the same be held in trust, or otherwise, by
some other person, firm, or corporation, within or without
this state, which, for the purposes of this act, shall be
considered to be located at the principal office of such
company in this state.
Ninth. All other personal property of such compan
not enumerated in either of the foregoing heads, whic
would be taxable under this act if the same belonged to
an individual. Every such company shall also report, on
or before the first day of June of each year, the gross and
net receipts of the road or canal] for the twelve months
preceding the first day of February of each year, and in
all cases the report shall be so made as to give the data on
which the same is made. If such road or canal is only in
part within the commonwealth, the report shall show what
part is within the commonwealth, and what proportion the
same bears to the entire length of the road or canal, and
shall apportion the receipts accordingly. The reports
herein required shall be verified by the oath of the presi-
dent or other proper officer. Upon the receipt of every
such report, it shall be the duty of the auditor of public
accounts to lay the same before the board of public works,
who shall, after thirty days’ notice, previously given to the
president, treasurer, or other proper officer of such com-
pany, proceed to ascertain and assess the value of the
property as reported, upon the best and most reliable in-
formation that can be procured, and to this end shal! be
authorized and empowered to send for persons and papers,
should it be deemed necessary. A certified copy of the
assessment, when made, shall be immediately forwarded
by the secretary of the board to the president or other
proper officer of every railroad or canal company s0 as-
sessed, whose duty it shall be to pay into the treasury of
the state, within sixty days after the receipt thereof, the
tax which may be imposed thereon by law. A company
failing to make such report or to pay the tax assessed upon
its property, shall be immediately assessed under the di-
rection of the auditor of public accounts, by any person ap-
pointed by him for the purpose, rating their real estate and
rolling stock at twenty thousand dollars per mile, and as-
sessing a fair cash valuation of all their other property upon
his own view or upon such information as he may obtain
or possess. And a tax shall at once be levied on such value
at the annual rate levied upon the value of the other prop-
erty for the year. Such tax, so levied, as well as the sum re-
quired to be paid upon the report hereinbefore mentioned, if
the same be not paid at the time provided herein, shall be
collected by the treasurer of some county in which such com-
pany owns property, to whom the auditor may deliver the
assessment, or a copy thereof. The treasurer may dis-
train and sell any personal property of such company, and
shall pay the taxes into the treasury within three months
from the time of the assessment, or a copy as afore-
said, may be delivered to him, the compensation of such
treasurer to be the same as he receives for collecting other
taxes in his county, or corporation. The road-bed, de-
pots, depot grounds, rolling stock, tools, oil and other
articles used in operating railroads owned by mining,
lumber and like companies which transport passengers
or freight for others than such owners, must be assessed
by the board of public works, in the mode prescribed by
this act. All other property of such mining, lumber and
like companies, must be assessed by the commissioner of
the revenue upon the land and personal property books of
the counties and cities where located. Mining, lumber
and like companies operating railroads to transport pas-
sengers or freight for others, shall be construed as in the
provision of this section as to all of their property except
their real estate not used as a part of their road-bedg, or
for depot purposes which shall be assessed by the com-
missioner of the revenue in the county or corporation
wherein situated. The board of public works and its
secretary shall at all times be transported over the prop-
erties of such companies free of charge, for the purpose
of inspecting the same with reference to the assessments
required by this act. It shall be the duty of the auditor
of public accounts to prepare and furnish to the several
companies required to make reports under this act, forms
for such reports, which companies shall use in making
the reports required of them. And it shall be the duty
of the secretary of the board to furnish to the council of
every corporation and to the board of supervisors of
every county wherein any property belonging to such
company is situated, a certified copy of the assessment of
taxes made by the board of public works of such com-
pany’s property which shal} definitely show thé character
of the property, its value and location for purposes of
taxation.
2. This act shall be in force from its passage.