Chap. 333.—An ACT to amend and re-enact section 34 of an act entitled an act
to raise revenue for the support of the government and public free schools
and to pay the interest on the public debt. and to provide a special tax for
pensions, as authorized by section 189 of the Constitution, approved April 16,
1903, as amended by an act approved March 17, 1906.

Approved March 14, 1908.

1. Be it enacted by the general assembly of Virginia, That section
thirty-four of an act entitled an act to raise revenue for the support of
the government and the public free schools and to pay the interest on
the public debt and to provide a special tax for pensions, as authorized
by section one hundred and eighty-nine of the Constituion, approved
April sixteenth, nineteen hundred and three, as amended by an act ap-
proved March seventeenth, nineteen hundred and six, be amended and
re-enacted so as to read as follows:
588 ACTS OF ASSEMBLY.

§34. Each incorporated telegraph and telephone company doing busi-
ness in this State and each firm, person or association owning and operat-
ing a telegraph or telephone line in this State, shall report annually on
the first day of September to the State corporation commission all of its
real and personal property of every description in this State belonging
to it on the thirtieth day of June preceding, showing particularly in
what corporation, county and school district the property is located
and classify the same under the following heads:

First. Number of miles of poles or conduits owned or operated by it
within this State on the thirtieth day of June preceding in each county,
city, town and school district.

Second. Number of miles of wire in excess of one wire in each city,
county, town and school district.

Third. Real and personal property including the value of the tele-
phone instruments, switchboards, et cetera, and the value of telegraph
instruments, apparatus, et cetera, in each city, county, town or school
district.

Fourth. The gross earnings and receipts in this State for the twelve
months next preceding the thirtieth day of June.

The report herein required shall be certified by the oath of the presi-
dent or other proper officer of the company making the same.

The State corporation commission shall, after thirty days’ notice
previously given by it to the president or other proper officer of each of
such companies, incorporated under the laws of this or any other State,
assess the value of its property. Should any such incorporated company
fail to make such report at the time herein prescribed, the State corpo-
ration commission shall, at such time as it may elect, upon the best and
most reliable information that can be procured, assess the value of the
property of said company and assess upon said property the taxes im-
posed by law, and shall also assess the license tax imposed by law upon
every such company, .and in the execution of such duty shall be author-
ized and empowered to send for persons and papers.

The State corporation commission shall assess upon said property the
taxes imposed thereon by law.

A certified copy of the assessment, when made, shall be immediately
forwarded by the clerk of the State corporation commission to the
auditor of public accounts and to the president or other proper officer
of each such company, and such company shall pay into the treasury of
the State by the first day of December following the taxes assessed
against it.

It shall be the duty of the State corporation commission to furnish
to the council of every corporation and to the board of supervisors of
every county, and to every city and county treasurer wherein any prop-
erty belonging to any such corporation is situated, a certified copy of
the assessment made by the State corporation commission of such com-
pany’s property, which assessment shall definitely show the character of
the property, its value and the location for the purposes of taxation in
each city, county and district, so that city, town, county, district and
road levies may be imposed upon the same.

Upon the receipt of every such report from a person or a firm not incor-
porated, operating a telegraph or telephone line in this State, a certified
copy of each such report shall be immediately forwarded by the clerk
of the State corporation commission to the auditor of public accounts,
and it shall be the duty of the auditor of pubilc accounts forthwith
to require all the telegraph or telephone lines and wires of each such
firm or person throughout the State, and each county, district, city or
town thereof to be assessed at a fair valuation by the commissioner of
the revenue of the county, district or city wherein the chief office of such
firm is located, and all other property: of each such firm or person to be
in like manner assessed by the commissioner of the revenue of the
county, district or city wherein located, and every such assessment shall
be returned to the auditor of public accounts within thirty days after
the same is made A certified copy of the assessment, when made and
returned, shall be immediately forwarded by the auditor of public ac-
counts to the chief officer of such telegraph or telephone firm, or to
such person whose duty it shall be to pay into the treasury of the State
on or before the first day of December following the taxes assessed
against it. A firm or person failing to make such report shall be imme-
diately assessed, under the direction of the auditor of public accounts,
by any commissioner or commissioners of the revenue designated by him
for that purpose, rating each mile of telegraph or telephone line at its
real value, and not less than one hundred and twenty-five dollars for
one wire per mile and twenty-five dollars for each additional wire per
mile, and ascertaining the value of all other property, real and personal,
owned by such telegraph or telephone firm or person, in the mode pre-
scribed by law for ascertaining the value of property of individuals for
the purpose of taxation, and a tax shall at once be levied on such value
as ascertained at the annual rate levied upon the value of other property
for the year. If any such telegraph or telephone firm or person shall
fail to make such report.to the State corporation commission, such firm
or person shall also be liable to a fine of not more than two thousand
five hundred dollars, the said fines to be imposed and judgment entered
therefor by the State corporation commission after thirty days’ notice
to such defaulting firm or person to appear before the said commis-
sion and to show cause, if any, against the imposition of such fine,
subject to appeal of the supreme court of appeals of Virginia. Any
such firm or person may seek redress against any erroneous assess-
ments made under this section, in the mode prescribed by law for
redress against erroneous assessments of property of individuals.

It shall be the duty of the county superintendent of schools in each
county in which any such telegraph or telephone company or firm or
person operating a telegraph or telephone line owns property, on or
before the first day of July of each year, to furnish such telegraph or
telephone company, firm, or person, and the clerk of the State corpora-
tion commission, the boundaries of the school district of said county
wherein any such property is situated.

It shall be the duty of the judge of the circuit court for each county,
at the next term of said court after the first day of July in each year,
to instruct the grand jury to inquire into and ascertain whether or not
the county superintendent of schools has furnished the boundaries of
each school district to such telegraph and telephone companies operating
in said county and to the clerk of the corporation commission. If
the grand jury shall find that the county superintendent of schools has
not furnished the boundaries of such school districts as herein pro-
vided, indictments shall be found against him for a misdemeanor, and
upon conviction thereof he shal be fined not less than twenty-five dollars
nor more than one hundred dollars for each school district so omitted.
Any such company, firm, or person failing to pay said taxes into the
treasury within the time herein prescribed, shall incur a penalty thereon
of five per centum, which shall be added to the amount of said taxes.