Chap. 76.—An ACT to amend and re-enact section 19 of an actentitled an act to
yrovide for the assessment of taxes on persons, property and incomes, and on
ficenses to transact business and imposing taxes thereon for the support of the
government and the public free schools, and to pay the interest on the public
debt, and preseribing the mode of obtaining Heenses to sell wine, ardent spirits,
malt hiquors, or any mixture thereof, in cases where a commissioner’s certificate
is required, approved March 6, 1880. in reference to taxing railroad and other
companics, as amended by an ‘act approved February 16, 1892.

Approved January 20, 1898.

1. Be it enacted by the general assembly of Virginia, That section
nineteen of chapter one of an act approved March sixth, eighteen hun-
dred and nincty, entitled an act to provide for the assessment of taxes
on persons, property and incomes, and on Heenses to transact business,
and imposing taxes thereon for the support of the government and pub-
lic free schools, and to pay the interest on the public debt, and pre-
scribing 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, as amended by act approved February sixteenth, eighteen
hundred and ninety-two, 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 incerporated under the laws of any other state doing business
in this state, shall report annually on the first day of June, to the audi-
tor of public accounts, all of its real and personal property of everv
description as of the first day of February of each year, showing par-
ticularly in what county or corporation the principal office or agency of
such company Js located in this state, and in what county or corpora-
tion such property 1s located, and also showi ing what part of such pro-
perty is located in each schoo] district of such county, and classifying
the same under the following head:

First. Roadway and track, or canal hed.

Second. Depots, depot erounds and lots, station building and fixture,
and machine shops.

Third. Real estate not included in other classes.

‘Fourth. Rolling stock, including passenger, freight, cattle or stock,
baggage, mail, express, sle ping, palace, and all other cars owned by or
belonging to: the company; boats, machinery, depot, and office furni-
tures and equipments; 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 corpo-
rations and individuals and firms held by such company.

Eighth. Stocks, bonds, and other evidences of debt of anv person or
corporation, belonging to any such company, chartered in this state, 1n
excess of its indebtedness, whether the same be held in trust, or other-
wise 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 company not enumerated
in either of the foregoing heads, which 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 president 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 company, proceed to ascertain and assess
the value of the property as reported, upon the best and most reliable
information that can be procured, and to this end shall 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 so assessed,
whose duty it shall be to pay into the treasury of the state, within sixtv
days after the receipt theregf, 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
direction of the auditor of public accounts, by any person appointed by
him for the purpose, rating their real estate and rolling stock at twenty
thousand dollars per mile, and assessing 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 property for the
year. Such tax so levied, as well as the sum required 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 company owns property, to whom the auditor may deliver.
the assessment, or a copy thereof. The treasurer may distrain 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 aforesaid, may be delivered to lim, the eompensation of
such treasurer to be the same as he receives for collecting other taxes in
his county or corporation. The roadbed, depots, depot grounds, rolling
stuck, tools, oil, and other articles used in operating railroads owned
by mining, lumber, and hke companies which transport passengers or
freight for others than such owners, must be assessed by the board of
pubhe works, in the mode preseribed by this act. All other property
of such mining, lumber, and ike 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 passengers or freight) for
others, shall be construed as in the provision of this section as to all
their property, except their real estate not used as a part of their road-
bed or for depot purposes, which shall be assessed by the commissioner
of the revenue in the county or corporation wherein situated. The
board of public works dnd its secretary shall at all times be transported
over the propertics of such companies free of charge, for the purpose
of inspecting the same with reference to the assessments required by
this act. It should 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 reports required of them. And it shall be the duty of the see-
retary of the board to furnish to counsel of every corporation and to
the board of supervisors of every county wherein any property belong-
ing to such company is situated, a certified copy of the assessment of
taxes made by the board of public works of such company’s property
which shall definitely show the character of the property, its value and
location for purposes of taxation in each county, Corporation, and school
district, so that county, corporation and school district taxes may be
levied upon the same: provided, however, that it shall be the dutv of
the county superintendent of schools in each county in which a railroad
is located and operated to furnish on or before the first day of May in
each year, to such railroad company or companies, the boundaries of
each school district through or in which any part of such railroad or
other ratlroad property is situated.
2. This act shall be mi force from its pagsage.

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