$3738, Political Code in Statutes, 1895.

an order stating and declaring the length of the main track and assessed value of the railroad in each municipal corporation lying within the county, as fixed by the Board of Equalization. It is provided that such order shall constitute the taxable value of such property, and the county clerk shall transmit a copy of said order to the city council or trustees of such municipal corporation.

$ 44, Act, Mar.

6, 1891.

§ 1675. Compiled Statutes, 1887.

$3740, P. C. S., 1895.

The act of March 6, 1891, prescribes the time at which the appor tionment is to be made, to-wit, between the second and third Monday of August, and provides that it shall be "in proportion to the number of miles of railroad laid in such counties."

At this time it is required to send by mail a proper statement to the county clerk of each county to which an apportionment has been made, showing the length of the main track within the county, giving a description of the whole of said track by metes and bounds or in other manner sufficient for identification, and giving, also, the assessed value per mile of the whole franchise, roadbed, etc., within the state, and the amount apportioned to the county. The county clerk is required to enter the statement in the assessment roll or book of the county, and enter the amount of the assessment apportioned to the county in the column of said book "which shows the total value of all property for taxation of the county."

The board of county commissioners is required on the second Monday in September to enter in the proper record book an order stating and declaring the length of the main track of the railroad assessed by the State Board of Equalization within the county; the assessed value per mile of such railroad, the number of miles of track and the assessed value of such railroad lying in each city, town, school, and road district, or lesser taxing district in the county, through which the railroad runs, as fixed by the State Board of Equalization.` This constitutes the assessment value for taxable purposes in such district. And the county clerk must transmit a copy of such order to the proper authorities of the several districts.

The State Board of Equalization must annually prepare a "Record of Apportionment of Railroad Assessments," containing the apportionment of railroad valuation made by it to the counties.

4. Determination of the Tax, Payment, Default of Payment.

"All railroad property shall be taxable upon said assessment, by the same officers and for the same purposes as the property of individuals within such counties and municipal corporations."

Thus it is seen that for the computation of the tax, its payment, action on default of payment, liens, etc., reference must here be made to the general laws of taxation, the law specifically considering railroads stopping at the point of apportion'ment of assessable valuation.

$ 46, Act, Mar. 6,

1891.

By act of March 6, 1891, the property assessed "is taxable upon said assessment at the same rate, by the same officers and for the same purposes as the property of individuals within such city, town, school, road and lesser taxation districts, respectively; and such taxes must be collected in the same manner and by the same officers as other taxes are collected." Thus, as in the preceding law, the act of 1891 carries its provisions no further than the apportionment of the assessed value, leaving the other steps to the operation of the general law of taxation.

5. Remedies.

The law prior to the act of 1891 contains no direct special provision for remedies 1675, Comin this connection.

$ 47, Act, Mar. 6, 1891.

piled Statutes, 1887.

Code in Statutes,

By the act of March 6, 1891, it is provided that in case of dissatis-$3741, Political faction with the assessment of the State Board of Equalization, appli- 1895. cation may be made to the board to have the assessment corrected in any particular. The board may make the correction if it is deserving. If it increases any assessment previously made by it, it must inform the proper county clerk thereof, who must note such change on his record book.

NEBRASKA.

A. GENERAL CONSIDERATIONS.

I. CONSTITUTIONAL LIMITATIONS.

§ 1. Art. IX Constitution of

The legislature shall provide such revenue as may be needful, by levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to Nebraska. the value of his, her, or its property and franchises, the value to be ascertained in such manner as the legislature shall direct, and it shall have power to tax peddlers, auctioneers, brokers, hawkers, commission merchants, showmen, jugglers, innkeepers, liquor dealers, toll bridges, ferries, insurance, telegraph, and express interests or business, venders of patents, in such manner as it shall direct by general law, uniform as to the class upon which it operates."

II. GENERAL STATEMENT: SYSTEM AND DEVELOPMENT FROM 1890 TO 1900.

Railroads are taxed upon the valuation of their general property, the assessment being made in part by the State Board of Equalization, when the railroad has property in more than one county, and in part by the local assessors. In such cases the Board of Equalization assesses the property that is of a general state character and difficult of localization, the local assessors assess the real estate outside the right of way.'

Sleeping and dining cars not owned by the railroad on which they are used, are assessed to the owner according to a special rule of valuation.

There was no alteration or amendment in the statutes concerning railroad taxation during the period 1890–1900.

B. THE RAILROAD TAX.

1. Nature and Application.

The tax is on the valuation of the general property, and applies to all railroads in the state incorporated by this state or not.

2. Asssessment.

Statutes, 1897.

The State Board of Equalization, made up of the governor, state treasurer, and $4321.Compiled auditor, assesses all property of railroads except that real and personal property which is situated outside of the right of way or depot grounds. The latter is listed with the precinct assessors in the precinct of the county where situated in the manner provided for the listing and valuation of personal property.

§ 4320, ibid.

The value of the franchise or of the intangible or nonphysical elements of railroad properties is not included in their assessment for taxation.

9563-PT v-04—20

$4320.Compiled Statutes, 1897.

§ 4321, ibid.

§ 4324, ibid.

§ 4325, ibid.

§ 4321, ibid.

Ibid.

§ 4368, ibid.

Ibid.

§ 4321, ibid.

§ 4499, ibid.

Each railroad in the state, where any portion of the property of said railroad is situated in more than one county, is required to make return to the auditor of public accounts by its president, secretary, superintendent, or other principal accounting officer, under oath. It must contain a statement of all the following property belonging to the company on April 1st of the year in which the statement is made, viz., number of miles of the railroad track in each county in the state and total number of miles in the state, including "roadbed, right of way, and superstructures thereon, main and side tracks, depot buildings and depot grounds, section and tool houses, rolling stock, and personal property necessary for the construction, repairs, or successful operation of such railroad."

If the report is not received ten days after April 5th, the auditor is required to obtain the aforesaid facts in the best manner possible.

In case of false returns or of failure to make the returns as provided, the company is subject to a penalty of not less than ten dollars and not more than one hundred dollars, to be recovered on complaint of any person. The returning of a false list is perjury.

The board meets as soon as practicable after receipt of the returns, at the office of the auditor. It is its duty to value and assess the property assigned to it for this purpose for each mile of line, the valuation of each mile to be determined by dividing the whole valuation by the whole number of miles. In performing this duty it is required to consider the return made by the corporation, or by the auditor on default, and any other matter it may be able to procure. It is expressly provided that the Board of Equalization "shall not assess the value of any machine or repair shop, or general office building, storehouses, or any real or personal property situated outside of the right of way or depot grounds of the company," this property being assessed by the local assessors.

3. Apportionment of the Tax.

The apportionment begins in the assessment, with the provision for assessment per mile of line. The auditor is required to send a certificate to the county clerks of the counties wherein the railroad is situated, on or before May 15th, or so soon thereafter as the said board, or any two thereof, shall make the valuation and assessment. The certificate must contain the assessment per mile on the property of the corporation, specifying the number of miles and the amount in each of such counties.

The county clerk apportions the valuation as assessed among the respective precincts, townships, school districts, road districts, cities, and villages in which the same may be.

4. Determination of the Tax, Payment, etc.

The taxes as apportioned are to be entered on the tax lists and the taxes are to be collected by the county treasurer. Such property is to be treated as "personal property" for purposes of taxation.

It is provided that taxes upon any and all railroads in the state, including roadbed, right of way, depots, side tracks, ties, and rails now constructed or to be constructed, shall be a perpetual lien, commencing March 1st, in each current year, and taking precedence of all claims of all persons and corporations except the United States and the state.

The "mile of line" provision as here employed means simply per mile of main track, exclusive of side tracks, turn-outs, etc.

C. TAX ON DINING AND SLEEPING CARS NOT OWNED BY

RAILROADS.

1. Nature and Application.

Statutes, 1897.

This tax is upon valuation of the cars, the proportion of their total value equal $4322, Compiled to that which the monthly average number of miles traveled in the state bears to the monthly average number of miles traveled within and without the state by such cars, being assessed.

The tax applies to all dining and sleeping cars used in the state not owned by the railroads on which used.

2. Assessment.

The assessment is made by the State Board of Equalization. Each railroad in Ibid. the state is required to make a return to the state auditor, showing the number of the dining and sleeping cars not owned by such corporations but used in operating its railroad in the state in each month in the year for which return is made, the number of miles each month such cars have been operated on such railroads in the state, and the number of miles operated within and without the state, also the names of the owner or owners of such cars.

In case of failure to make the return as required, the company is subject to a penalty of not less than ten dollars and not more than one hundred dollars, to be recovered on complaint of any person. The making of a false list is perjury.

The assessment is to be made at the same time as the assessment of other railroad property by the State Board of Equalization. The assessment is to be to the owners of the said cars, and to be upon the average number of such cars used each month by the railroad corporation returning. As noted above, the assessed value of the cars is to bear the same proportion to the entire value thereof that the monthly average number of miles that such cars have been operated within the state shall bear to the monthly average number of miles such cars have been operated within and without the state. Such valuation is to be in the same proportion as that of the property of individuals.

3. Apportionment, Payment of Tax, etc.

There are no specific provisions to meet the particular case under these headings; the method, therefore, is to be derived from the general revenue statutes.

NEVADA.

A. GENERAL CONSIDERATIONS.

I. CONSTITUTIONAL LIMITATIONS.

§ 4324, ibid.

§ 4325, ibid.

§ 4322, ibid.

Constitution of

"All real property and possessory rights to the same, as well as personal property§ 2, Art. VIII, in the state, belonging to corporations now existing or hereafter created, shall be Nevada. subject to taxation the same as property of individuals; provided, that the property of corporations possessed for municipal, charitable, religious, or educational purposes may be exempted by law."

II. GENERAL STATEMENT: SYSTEM AND DEVELOPMENT FROM 1890 TO 1900.

Railroads are taxed upon the valuation of their general property. The assessment is simple in form, being made by but one authority, the City Assessor of the county in which the railroad is located. But he assesses the railroad track, and the real estate and personal property inclusive of rolling stock, each separately.

§ 1195, General

Statutes, 1885;

There was no material change in the law relative to railroad taxation during the period 1890 to 1900. Chapter 109, March 6, 1893, was substantially a reenactment of the law as it stood January 1, 1890, and in the General Statutes of 1885; therefore, will not be covered in the text below.

There is no specific provision for the taxation of sleeping-car and similar transportation or car companies.

B.--THE RAILROAD TAX.

1. Nature and Application.

The railroad tax is based upon the valuation of the general railroad property. 1236. Compiled The law applies to all railroads located, constructed or constructing through one or more counties of the state.

Laws, 1900.

Ch. 109, Mar. 6, 1893.

See "General Statement," above, and note its effect throughout.

2. Assessment.

§ 1195, G. S., 1885; § 1236, C. L., 1900.

§ 1195, G. S.. 1885; § 1236, C. L., 1900.

$ 1197, G. S., 1885; § 1239, C. L.,

1900.

§ 1195, G. S.. 1885: § 1236, C. L., 1900.

§ 1196, G. S., 1885; § 1237, C. L., 1900.

The assessment is ultimately by the City Assessor of the county in which the railroad is located.

Return must be made by the railroad through the president, secretary, general superintendent, managing agent, or managing agent within the county, in writing and under oath. It must be made to the City Assessor of any county in or through which such road is being or has been constructed, and must be made within a reasonable time after demand by such City Assessor.

The return must contain a statement of the length of the railroad in such county, and the value thereof, a list of the property, real and personal (except the rolling stock) pertaining thereto, the whole length of the road within the state, the number and value of cars and locomotives, commonly known as rolling stock, used on said road within the state, also an apportionment of the value of such rolling stock to said county, the same to be estimated according to the proportion which the "true portion" in said county bears to the whole length of said railroad within the state. It is, however, provided that if any portion of the rolling stock or personal property of a railroad company operated wholly within the state is not used in all the counties through which the railroad runs, such portion shall be assessed only in counties where used and not considered in the apportionment of the valuation of the rolling stock or personal property in the counties where not used.

In case of failure to make the return, the County Assessor, after furnishing notice to the delinquent company, is to make the assessment as in other cases. The penalty is the same as in other cases.

The statement as returned is not conclusive, but the assessor is required to value and assess the said property notwithstanding, according to his official judgment.

Personal property belonging to or used in operation of the railroad, including rolling stock, furniture, tools, implements, wood and coal, is to be valued and assessed separately from the track of the road and listed on the assessment roll under the head of personal property. All buildings and superstructures belonging to and used in connection with the road, except such as form a part of the track, including depots, storehouses, wood sheds, machine shops, and roundhouses, are to be assessed separately from the track and listed as real estate. The railroad is defined for assessment as follows: "The word 'railroad' shall be held to include, in addition to the track of said railroad, including the rails, couplings, spikes, ties, bridges, culverts, tunnels, cuts, fills, embankments, and the land owned by the right of way of such railroad, all the structures, fixtures, improvements, and buildings of said railroad owned thereon and used in connection therewith."