Chap. 283.—An ACT providing for the assessment and taxation of stock
ears, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars,
tank cars, and other similar cars used in this State and owned by
corporations or individuals having no domicile within the State.

(H. B. 358.)
Appproved March 17, 1916.

1. Be it enacted by the general assembly of Virginia, That
the president or other chief officer of every car company, car
trust, mercantile company or corporation or individual not domi-
ciled within this State owning any stock cars, furniture cars,
fruit cars, refrigerator cars, meat cars, oil cars, tank cars, or
other similar cars, other than a railroad operating a line of
railroad, shall annually, on or before the first day of September
in each year, report to the State corporation commission a true,
full and accurate statement, verified by the affidavit of the offi-
cer or person making the same, showing the aggregate number
of miles made by their several cars over the several lines of rail-
road in this State during the year next preceding the thirtieth
day of June, and a further statement showing the average num-
ber of miles traveled per day by the cars of the particular class
or classes covered by the statement, in the ordinary course of
business during the year.

2. The president or other chief officer of every railroac
company whose lines run through or into this State shall alsc
annually, on or before the first day of September in each year
furnish to the State corporation commission a statement, veri:
fied by the affidavit of the officer or person making the same
showing the total number of miles made by the cars of every
such car company, car trust, mercantile company or individual
over their lines in this State during the year next preceding the
thirtieth day of June. Such statement shall also show sepa-
rately the names and aggregate number of miles traveled over
their lines in this State by the cars of each such car company,
car trust, mercantile company, or individual, and the average
number of miles traveled per day by each of the particular class
of cars covered by the statement in the ordinary course of busi-
ness during the year.

3. It shall be the duty of the State corporation commission,
annually, after. thirty days’ notice previously given by it to the
president or other proper officer of the company owning such
property, or to the individual owning it, to ascertain from the
best and most reliable information that can be obtained and
from said statements the number of cars required to make the
total mileage of the cars of each such car company, car trust,
mercantile company, or individual within the period of one year
next preceding the thirtieth day of June. The State corpora-
tion commission shall ascertain and fix the valuation upon each
particular class of such cars, and the number so ascertained to
be required to make the total mileage of the cars of each such
car company, car trust, mercantile company, or individual within
such period, shall be assessed to the respective car companies,
car trusts, mercantile companies and individuals. For the pur-
pose of making this assessment the said commission is author-
ized to base the assessment upon the returns of the several rail-
road companies, in case any such car company, car trust, mer-
cantile company or individual shall fail or refuse to make the
statement herein required, and in determining the daily average
travel of such cars the commission, in so far as may be pract-
cable, shall harmonize the statements of the several railroad
companies, car companies, car trusts, mercantile companies and
individuals with respect thereto, fixing a uniform daily average
travel of each particular class.

4. A certified copy of the assessment thus made shall be
immediately forwarded by the clerk of the State corporation
commission to the auditor of public accounts and to the presi-
dent or other proper officer of sucn corporation so assessed, or
to such individual so assessed, whose duty it shall be to pay in
to the treasury of the State on or before the first day of Decem-
ber after receiving such certified copy of the assessment, the
taxes upon its property as shown by said copy of the assessment,
taxes at the rate of one and three-fifths per centum of the as-
sessed value thereof annually, to be applied to the support of
the government of this State. _

5. Any such company or individual 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 such taxes. Any such company or individual
herein referred to failing to make the reports hereinbefore re-
quired within the time herein prescribed shall be liable to a
fine of not less than twenty-five dollars nor more than one hun-
dred dollars for each day such company or individual may be in
default in making such report, the said fine to be imposed and
judgment entered therefor by the State corporation commis-
sion after thirty days’ notice to any such defaulting corporation
or individual to appear before said commission and show cause,
if any it can, against the imposition of such fine, subject to ap-
peal to the supreme court of appeals of Virginia.

6. Nothing in this act shall pe construed to apply to or im-
pose any tax upon any rolling stock or cars which are either
owned by or leased to any railroad company operating a line
of railroad in this State and otherwise assessed for taxation
against such railroad company.

7. All acts and parts of acts inconsistent with this act are
hereby repealed.