Chap. 458.—An ACT to amend and re-enact section 220 of the tax Code of
Virginia, in relation to taxes on stock cars, furniture cars, fruit cars, and
other similar cars. [S B 215]

Approved March 27, 1930

1. Be it enacted by the general assembly of Virginia, That sec-
tion two hundred and twenty of the tax Code of Virginia, be amended
and re-enacted so as to read as follows:

Section 220. Stock cars, furniture cars, fruit cars, refrigerator
cars, meat cars, oil cars, tank cars, and other similar cars.

First. 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 May in each year, report to the State
corporation commission a true, full and accurate statement, verified
by the affidavit of the officer or person making the same, showing the
aggregate number of miles made by their several cars over the several
lines of railroad in this State during the year ending the thirty-first day
of December next preceding, and a further statement showing the aver-
age number 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.

Second. The president or other chief officer of every railroad
company whose lines run through or into this State shall also annually,
on or before the first day of May in each year, furnish to the State
corporation commission a statement, verified 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
ending the thirty-first day of December next preceding. Such state-
ment shall also show separately 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.

Third. It shall be the duty of the State corporation commission,
annually, after thirty days’ notice previously given by it to the presi-
dent 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 aforesaid. The State corporation 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 indi-
vidual within such period, shall be assessed to the respective car com-
panies, car trust, mercantile companies and individuals. For the pur-
pose of making this assessment the said commission is authorized to
base the assessment upon the returns of the several railroad companies
in case any such car company, car trust, mercantile company or indi-
vidual 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 practicable, shall harmonize the statements of the
several railroad companies, car companies, car trusts, mercantile com-
panies and individuals with respect thereto, fixing a uniform daily
average travel of each particular class.
Fourth. A certified copy of the assessment thus made shall be
immediately forwarded by the clerk of the State corporation commis-
sion to the comptroller and to the president or other proper officers
ef such corporation so assessed, or to such individual so assessed,
whose duty it shall be to pay into the treasury of the State on or be-
fore the first day of October after receiving such certified copy of the
assessment, the taxes hereby levied upon its property at the rate of
two dollars and fifty cents on each one hundred dollars of the assessed
value thereof annually.

Fifth. Any such company or individual failing to pay said taxes
‘into the treasury within the time herein prescribed shall incur a pen-
alty thereon of five per centum, which shall be added to the amount of
such taxes.

Sixth. Nothing in this section shall be construed to apply to or
impose any tax, upon any rolling stock or cars which are either owned
by or leased by any railroad company operating a line of railroad in
this State and otherwise assessed for taxation against such railroad
company. (Code nineteen hundred and nineteen, section twenty-
three hundred and ninety-nine; nineteen hundred and sixteen, page
four hundred and ninety-nine.)