Chap. 241.—An ACT for the Assessment, Levy and Collection of Taxes
on Railroad, Canal, Telegraph, Transportation, Insurance, and other
Companies, for the support of the Government, payment of Interest
on the Public Debt, and support of Public Free Schools.

Approved April 29, 1874.

. Railroad and canal companies.

1. Be it enacted by the general assembly, That every rail-
ad and canal company shall report annually, on the first
ay of June, to the auditor of public accounts, the estimated
alue of its real and personal property of every description,
3 of the first day of February of each year, classifying the
me under the following heads: .

First. Roadway and track or canal bed.

Second. Depots, depot grounds and lots, station buildings
id fixtures, and machine shops.

Third. Real estate not included in other classes.

Fourth. Rolling stock, boats, machinery and equipments.
Fifth. Stores.

Sixth. Telegraph lines.

Seventh. Miscellaneous property. |
Every such company shall also report, on or before the
‘st day of June of each year, the gross and net receipts of
é road or canal for the twelve months preceding the first
\y of February ‘of each year, and in all cases the report
‘all be so made as to give the data on which the same is
ade. If such road or canal is only in part within the com-
onwealth, the report shall show what part is within the com-
onwealth, and what proportion the same bears to the entire
ngth of the road or canal, and shall apportion the receipts
cordingly. The reports herein required shall be verified
‘the oath of the president or other proper officer. The
mpany shall be the collector for the state of the taxes
hich may, from time to time, be imposed upon such com-
ny, Or upon any income of such company, and shall, at the
ne fixed for making said report, pay into the treasury the
xes imposed thereon by law. A company failing to make
ch reports or pay the taxes imposed thereon, may be im-
ediately assessed, under the direction of the auditor of pub-
accounts, by any person appointed DY him for the purpose,
ting their rel estate and ror ing stock at twelve thousand
lars per mile; and a tax shall at once be levied on such
lue, at the annual rate levied upon the value of the other
operty for the year. Such tax so levied shall be collected
any sheriff or collector to whom the auditor may deliver
é assessment, or a copy thereof. The sheriff or collector
7 distrain and sell any personal property of such company,
d shall pay the taxes into the treasury within three months
1m the time of the assessment, or a copy as aforesaid may

delivered to him.
Tax on railroad and canal companies.

2. On the real and personal property of every canal com-
pany, there shall be a tax of fifty cents on every one hundred
dollars of the estimated value thereof; the proceeds of one
fifth of which shall be applied to the support of the public
free schools of the state. On the real and personal property
of every railroad company, there shall be a tax of fifty cents
on every hundred dollars of the value thereof, estimating the
said value at not less than twelve thousand dollars per mile
for each mile of its completed road-bed within the state; the
proceeds of one fifth of which shall be applied to the support
of the public free schools. Every railroad and canal com-
pany shall also pay to the state an income tax of one per
centum per annum, which income shall be ascertained by de-
ducting the cost of operation, repairs, and interest on in-
debtedness, from gross receipts.

Express and transportation companies, and stage companies, and
sleeping car companies, chartered in Virginia; and persons who
may run stages, wagons and other vehicles for the transportation
of passengers and freights; and all ferries, ferry companies,
and bridge companies.

3. Every express and transportation company, and stage
company, and sleeping car company, incorporated by the
state of Virginia; and persons who may run stages, wagons.
and other vehicles, for the transportation of passengers; and
all ferries, ferry companies, and bridge companies, shall make
return to the auditor of public accounts on or before the first
day of June, of each year, of the gross and net earnings of
such company, on account of any transaction, profits or
charges, within the state of Virginia, within the twelve
months next preceding the first day of February of each
year; and on the first day of June of each year, shall like-
wise return the value of all real and personal property owned
by said company. The report of such company shall be veri-
fied by the oaths of the agents and chief officers of such
company, at its principal office in this state. The report
shall show the gross earnings from the receipts and charges
of such company, for business done in this gtate, whether
collected in or out of the state. Every such company shall
be the collector for the state of the taxes which may be im-
posed thereon, and shall, at the time fixed for making said
report, pay the same into the treasury. Fora failure to make
such report or pay such tax, a penalty of not less than one
thousand, nor more than five thousand dollars, shall be im-
posed upon the company so failing; and the tax shall be im-
mediately assessed upon the gross earnings as aforesaid, un-
der the direction of the auditor of public accounts, by any
person appointed by him for the purpose, upon the best in-
formation which such person can obtain, and to that end may
exercise all the powers of an assessor or commissioner of the
revefiwe. Such company, and its officers and agents, are
hereDY prohibited from transporting any goods, wares, mer-
chandise, or other articles of their own, or in which they
have an interest, for the purpose of making sale of the same
by said company; and they are hereby prohibited from doing
any business appertaining to the business of a broker or mer-
chant, unless licensed as a broker or merchant; nor shall it
be lawful for any railroad corporation, or agent or agents, at
any depot in this state, to charge or receive any fee or com-
mission, other than the regular transportation fees, for mani-
festing, receiving, handling, shipping or delivering, any
goods, merchandise, and all other kinds of property, for
transportation on such railroad; except for the storage of
articles in any depot or warchouse of the company, which
remain in said depot or warehouse, after the lapse of twenty-
four hours from the time the consignee is notified by the
agent or other employee of the company of their arrival. A
charge may also’be made for such longer time as they may
80 remain, not exceeding the ordinary warehouse rates
charged in the town in which or near which the depot or
warehouse is situated. Such principal officer shall require
from the several agents empluyed by such company, a re-
port of their transactions, on oath, which report, so sworn
to, shall accompany the report of the chief officer to the au-
ditor of public accounts. All reports hereafter shall be made
under the provisions and in pursuance of this act. Such com-
pany, its officers and agents, doing business as broker or mer-
chant, without a license, and for any violation of this act,
shall forfeit not less than two hundred, nor more than two
thousand dollars, for each offence; and if the officers and
agents of such company fail or refuse to show what, if any,
goods have been transported over any road by such com-
pany, or by any officer or agent thereof, such company shall
be held to have engaged in the business of a broker or mer-
chant, and the penalty hereby imposed shall be exacted.

Steamship and steamboat companies chartered in Virginia.

4, Every steamship, steamboat, and other company char-
tered in Virginia, engaged in transporting passengers or
freight from or into this state, shall make returns to the audi-
tor of public accounts, on or before the first day of June of
each year, of the gross receipts of such company at each and
all of its Virginia ports or offices, within the twelve months
next preceding the first day of February of each year, and
on the first day of June of each year, shall likewise return
the value of all real and personal property within the limits
of this state owned by said company. The reports aforesaid
shall be verified py the oaths of the agents and chief officers
of such company at its principal office or point of shipping
in this state. The report shall show the gross receipts of
such company for business done at any and all points within
this state, whether the samo shall have been collected within
or without the state. Every such company shall be tkcol-
lector for the state of the taxes which may be imposed
thereon, and shall, at the time fixed for making said report,
pay the same into the treasury. Such company, and its offi-.
cers and agents, are hereby prohibited from doing any buasi-
ness appertaining to the business of a broker or merchant,
unless licensed as a broker or merchant. Such principal offi-
cer shall require from the several agents employed by such
company, a report of their transactions, on oath, which re-
port, so sworn to, shall accompany the report of the chief
officer to the auditor of public accounts. All reports here-
after shall be made under the provisions and in pursuance of
this act. Such company, its officers, and agents, doing busi-
ness as a broker or merchant without a license, and for any
violation of this act, shall forfeit not less than two hundred
nor more than two thousand dollars for each offence; and if
the officers and agents of such company fail or refuse to
show what, if any, goods have been transported over any
road by such company, or by any officer or agent thereof,
such company shall be held to have engaged in the business
of a broker or merchant, and the penalty hereby imposed
shall be exacted. It shall be the duty of the auditor of pub-
lic accounts to designate some sheriff, assessor, collector, or
other person, at each point of shipment within this state, to
make assessment of the gross receipts and property of such
companics at their respective places of appointment, from
the best information obtainable, verify tho same by oath,
and return the list to his office on the first day of June of
each year. He shall thereupon make comparison of reports
furnished by the companies and the persons so appointed,
and in all cases of irreconcilable discrepancy institute such
inquiries as will lead to a fair and just assessment. Fora
failure on the part of any such company to make report or
to pay tax, a ponalty of not less than one thousand nor more
than five thousand dollars shall be imposed, and the tax shall
be immediately collected upon the assessment returned by
the person appointed by the auditor as aforesaid. The sheriff,
collector, assessor, or other person appointed by the auditor,
under the provisions of this act, may distrain and sell any
personal property of such company, under the direction of
the auditor, and for services under this act shall receive the
compensation now provided by law for township assessors.

Tax on every express and transportation, and steamship and
steamboat, and stage and sleeping car company, and persons
who may run stages, wagons, and other vehicles for transporta-
tion of passengers and freights, and all ferries, ferry companies,
and bridge companies.

5. On the real and personal property of every express, and
transportation, and steamship, and steamboat, and stage, and
sleeping car company, incorporated in Virginia, and persons
who may run stages, wagons, and other vehicles, including
sleeping cars, for transportation of passengers and freights,
and all ferries, ferry companies, and bridge companies, there F
shall be a tax of fifty cents on every hundred dollars of the ¢
value thereof, the proceeds of one-fifth of which shall be ap- F
plied to the support of the public free schools of this state; &
and on the gross receipts of said companies the tax shall be T
two per centum on the amount thereof, to be paid into the “
treasury in the manner prescribed by section three of this
act, except as to express and sleeping car companies, when
it shall be the duty of the president of each railroad com-
pany of this state to cause to be certified, under oath, to the
auditor, by some proper officer of such railroad company, on
or before the first day of June of each year, the value of all
sleeping cars and sleeping car property employed on such
railroads, and also to be certified the amount of gross earn-
ings of sleeping cars or sleeping car companies, and the gross
earnings of each express company, operating over the lines
of such railroads in this state, for the preceeding twelve
months, and according to such valuation the auditor shall
levy and collect the tax herein provided.

Tax on insurance companies.

6. On the real and personal property of every insurance T
company, there shall be a tax of fifty ceuts on every hundred *
dollars of the estimated value thereof, the proceeds of one
fifth of which shall be applied to the support of the public
free schools of the state. he specific license tax upon each 8
insurance company, for the privilege of doing business in ¢
this state, shall be two hundred dollars, aud in addition thereto t
one per centum upon the gross amount of all assessments or «
premiums collected or received, or obligations taken therefor, ?
derived from its business in this state. Every company shall R
certify to the auditor of public accounts, between the first f
and fifteenth of January in each year, on the oath of its chief ®
accounting officer, or principal agent in this state, the gross
amount of all assessments or premiums collected or received,
or obligations taken therefor, by such company, from its bu-
siness in this state; and shall immediately pay into the trea-
sury the tax imposed by law on such assessments, premiums
and forfeitures. Any company failing promptly to pay the P
tax hereby imposed, shall forfeit five per centum upon the
amount of the tax due for each month or fraction of a month,
during which it shall be in default. Any company which F
shall pay the specific license tax into the treasury, on or be- §
fore the first day of June in each year, or as soon thereafter ®
as such company shall begin business in this state, and the
additional tax of one per centum upon the amount derived
from its business as provided, shall be entitled, without the
payment of any additional state tax, to do business in any
and every part of the commonwealth. Any company failing F
to report the amount of its receipts, as herein provided, sha
1t to do business in this state until such report
n made, of which forteiture the auditor of pub-
all give notice, by publication, and thereupon
such agent shall cease and determine: provi-
1, by the laws of any other state or nation, the
upon companies chartered by this state, are in
3 impused on insurance companies by this state,
anies chartered by such state or nation, shall
) phy the same taxes in this state, as are re-
h state or nation on companies chartered by

Telegraph companies.

legraph compuny doing business in this state,
fore the first day of June, of each year, make
J by the outh of the chief officer resident in the
auditor of public accounts, of the value of all
onal property owned by said company within
‘the first day of February of each year. Every
shall be the collector for the state of the taxes
imposed thereon, and shall, at the time fixed
id report, pay into the treasury the taxes which
ibed. If such company fail to make such re-
uch tax, it shall be liable to a fine of not less
lred nor more than two thousand dollars, which
rable in the circuit court of the city of Rich-
ion, after twenty days notice, by the auditor of
8, such notice to be served in the manner pre-
7 in other cases.

Tax on telegraph companies.

eal and personal property of telegraph compa-
ll be a tax of fifty cents on every hundred dol-
lue thereof, rating each mile at one hundred
ve dollars per mile, the proceeds of one-fifth of
9@ applied to the support of the public free
state. .

raph company, nor any agent or officer of such
any person operating the apparatus necessary
ite by telegraph, shall transmit any messages
tions over the wires of such company or per-
1 license authorized by law. If the business be
an incorporated company, the license shall be
1y; which company may employ agents with-
yeing required of such agents. If the business
by any person, firm, or company not incorpo-
nse shall issue to such person, firm, or company.
se shall have issued, messages or communica-
transmitted through any county or corporation
One license for the same company shall be suffi-
is section shall not be construed to require 4
ch office of the same company. Any person
violating the provisions of this section shall pay a fine of not
less than one hundred dollars nor more than five hundred
dollars for each offence.

10. The specific license tax to any telegraph company,
agent or officer thereof, for operating for compensation the
apparatus necessary to communicate by telegraph, shall be
two hundred dollars, and an additional tax of one and one-
half per centum of the gross earnings of said company, re-
ceived or realized, though not reeeived from their business
in this state during the year next preceding.

Transportation companits chartered in another state or country.

11. Every transportation and express corporation created
by the laws of another state or country, and every non-res-
ident owner of a steamboat, which shall transact business in
this state, shall be under the following regulations and re-
strictions, and shall only transact such business on paying
the license hereinafter provided for.

12. All such corporations and non-resident owners as are
now engaged in transacting business in this state, shall, by
a written power of attorney, acknowledge before a notary
public of the state in which ‘such corporation was created,
appoint the auditor of public accounts of this commonwealth,
its agent or attorney, who shall accept service of all lawful
processes against such company or non-resident owner in
this commonwealth, and cause an appearance to be entered
in any action in the court of the county or corporation
wherein the cause of action arose, if the action be brought
in such county or corporation in like manner as if such cor-
poration had existed and been duly served with process within
this state, and the said auditor shall immediately after being
served with such process, notify the company of such ser-
vice. <A copy of such power of attorney, duly certified and
authenticated, shall be filed with the auditor of public ac-
counts, and copies thereof, duly certified by him, shall be evi-
dence in all courts of this commonwealth. And all such cor-
porations‘and non-resident owners as shall hereafter under-
take to transact business iu this state, shall first file with the
said auditor such power of attorney as hereinbefore provided,
on which the said auditor shall have the like powers and du-
ties as provided for corporations now transacting business in
this state.

13. Every such steamboat, steamship, and other transpor-
tation and express company, and non-resident owner of a
steamboat, shall make return on the first days of June, Sep-
tember, December and March, of each year, of all receipts
during the three months next preceding, for passengers and
freights transported from any point within this state to any
point beyond this state, and from any point within this state
to any point within this state, and from any point beyond
this state to any point within this state, whether the same
shall have been collected within or without the state.
360 _ ACTS OF ASSEMBLY.

Reports of 14. Every sleeping car and express company shall mas-

eons, quarterly return, on the days specified in the above sectics

nies of all receipts for passengers and freights transported ¢:

railroads, or portions thereof, in this state. The report shs.

show what amount has been received on each road, or per.

tion thereof, fairly estimated and proportioned, and shall &

verified by the agents or chief officers of such company at it

principa’ office. The report shall show the gross earnin>

rom receipts and charges of such company for business dos:

in this state, whether the same shall be collected in or out

Auditor to fur- the state. All these returns shall be made to the anditor a

nish blanks ané public accounts, on such blanks and forms as he shall pr-

scribe and furnish such corporations, which returns shall in

all cases be under the oath of the officer or agent making them.

Corporations to 15. Every such corporation shall pay as license for the pr-

Pay flee ot vilege of transacting business in this state, a sum equal te

transacting bu- two per centum on the net amount of the receipts so returned

Tax to the auditor of public accounts, which license shall be paid

Licensetobe to the said auditor quarterly, on the days such returns are
paid quarterly made to him.

Penalty forfail- 16. Any corporation, or non-resident owner of a steamboat,

ing tocomply failing to comply with the requirements of this act, shall te

liable to a penalty of five thousand dollars for every quarter

it fails to make returns required by law, and also for double

the amount of the license hereinbefore required to be paid.

to be recovered by action of debt before the circuit court o:

——— ee ee

Penalty for fail- the city of Richmond. And if any such corporation or non- '

of ome resident owner of a steamboat, shall undertake to carry on
with auditor business in this state without filing with the auditor of pub
lic accounts the power of attorney required by the twelfth

section of this act, all contracts made by such corporation o1

non-resident owner of a steamboat, shall be void, and all |

agents transacting business for it shall be subject to fine and
imprisonment, by a court of competent jurisdiction.

Powergivenaue 17. Whenever any such corporation or non-resident owner

orey axentio of a-steamboat fails to make the quarterly returns hereinbe-

inspect books of fore required, or makes such returns as in the opinion cf

meee the auditor are not true, the said auditor shall have power

to inspect and examine in person, or by his agent, the books,

Assesement; papers, agents and officers of any such corporation, or non-

= resident owner of a steamboat, and shall ascertain from any

evidence he may be able to procure, the true amount of license

to which said corporation or non-resident owner of a steam-

boat is liable, which said amount the said auditor shall assess

against said corporation or non-resident owner of a steamboat

Assessment of a8 the amount for which jtis liable. And whenever any suit

anor to be is brought against any corporation or non-resident owner of

cense due a steamboat for failure to comply with the provisions of this

act, the assessment so made by the auditor of public accounts

shall be prima facie evidence of the amount of license due by

said corporation or non-resident owner of a steambeat. It

Companiesto shall be the duty of all railroad presidents to cause to be

cerningsof certified under oath to the auditor by some proper officer of
his company, on the first days of June, September, Decem- 4
ber, and March, of each year, the gross earnings of sleeping 5
car and express companies operating over his line, and the #
amount of frefghts collected by his agents or ‘officers for
steamship, steamboat, or other transportation companies.

General provision.

18. Where any incorporated company or person is engaged c
in more than one business, which is made by the provisions *
of this act subject to taxation, such incorporated company p
or person shall pay the tax provided by law on each branch
of its or his business.

19. This act shall be in force from its passage. C

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