§ 4, Act 112, Apr. 6, 1899. Ibid. Ibid. attesting the report, immediately after the filing thereof, of the time The state treasurer must lay the report before the board. After 3. Determination of the Tar. It is provided that the state board of assessment, having ascertained the assessable valuation, shall levy a tax thereon for the use of the state at the average rate of taxation, state and local consolidated, certifying such assessment and levy to the state treasurer. The state treasurer must thereupon, by registered letter, notify the officer attesting the report of such company, of the amount of the assessment, the rate of the levy, and the amount of the tax. to 4. Payment of the Tar. The company has thirty days after mailing of the notice in which pay 5. Remedies. § 3, ibid. § 4. ibid. Act 113, Apr. 6, 1899. Act 114, Apr. 6, 1899; Act 277, Apr. 29, 1899. As noticed above, it is provided that the state treasurer must notify the officer attesting the report of the company, immediately after the filing thereof, of the time when and place where such company may appear and be heard with respect to its assessment. And the state board of assessment must give such company notice of hearing before it undertakes to determine the tax. C. TAX ON EQUIPMENT COMPANIES.1 With a few very minor and very detailed exceptions the law for the taxation of these companies is identical with that last above described for sleeping-car companies. Hence the reader is referred to the above for the substance of the law, and to the following text for notes on the points in which the law differs. Freight-line companies are defined as follows: "Any person or any joint-stock company, partnership, association, or corporation, wherever organized or incorporated, whose principal business is furnishing or leasing any kind of railroad cars as a common carrier, except dining, buffet, chair, parlor, palace, or sleeping cars, to be used on or in the Prior to Acts 113 and 114, 1899, the property of freight-line and equipment companies was subject to the general revenue laws only. § 10, ibid. operation of the line of any railroad company wholly or partly within this state, not being the owner or lessee of such railroad, shall be deemed a freight-line company." Equipment companies are defined as follows: "Any person, or any joint-stock company, partnership, association, or corporation, wherever organized or incorporated, whose principal business is furnishing or leasing any kind of railroad cars to common carriers, except sleeping cars, to be used on or in the operation of the line of any railroad company wholly or partly within this state, not being the owner or lessee of such railroad company, shall be deemed an equipment company." The reports of freight-line and equipment companies state the mileage as follows: "The total number of miles of railroad over which the cars of said company were run during such year, and separately the number of miles over which said cars were run in this state, as to show the total wheelage of such cars and the wheelage in this state." It is only in the requirements of the report that, with the exception of the definition above, the law for equipment differs from that for sleeping-car companies. It is particularly required that the report shall be in the form required by the state treasurer, that it shall contain the facts existing on July 1st and with reference to the business of the company for the fiscal year ending June thirtieth next preceding. The other differences are in minute detail sufficiently set forth on the Return Charts printed herewith.' WYOMING. A. GENERAL CONSIDERATIONS. I. CONSTITUTIONAL LIMITATIONS. The general constitutional provisions alone control railroal taxation, except as it is governed by the sections quoted below: "There shall be a state board [of equalization], composed of the state auditor, treasurer, and secretary of state." 66 "The duties of the state board shall be as follows: To fix a valuation each year for the assessment of live stock and to notify the several county boards of equalization of the rate so fixed, at least ten (10) days before the day fixed for beginning assessments; to assess at their actual value the franchises, roadway, roadbed, rails, and rolling stock and all other property, used in the operation of all railroads and other common carriers, except machine shops, rolling mills, and hotels in this state; such assessed valuation shall be apportioned to the counties in which said roads and common carriers are located, as a basis for taxation of such property; provided, that the assessment so made shall not apply to incorporated towns and cities. Said board shall also have power to equalize the valuation on all property in the several counties for the state revenue and such other duties as may be prescribed by law." 1 The state board of assessment in ascertaining the taxable value of freight-line and equipment companies in the state have proceeded as follows: a. Ascertain and determine the actual value in money of the capital stock, making the deductions required by the acts. b. Divide said amount by the total car mileage over all the lines of railroad to ascertain the value per car mile and multiply such value by the car miles in Wisconsin, the result being the value of the property within the state subject to taxation. The companies have reported car mileage only. The acts in this respect are obscure, and the board adopted the interpretation appearing to it to be more just and equitable. For example, it was believed that to adopt railroad mileage, other elements being the same, would impose the same taxation on a company running ten cars over one thousand miles of railroad as upon another running one hundred cars over the same railroad mileage. The courts have not yet placed a construction on the acts. II. GENERAL STATEMENT: SYSTEM AND DEVELOPMENT FROM 1890 TO 1900. Railroad taxation is based upon the valuation of the general property.' In the case of railroads located in more than one county, the assessment is by two authorities. The Board of Equalization assesses the property of such companies which is of a general state character and difficult of localization. The machine shops, repair shops, or other buildings not situated on the right of way, and "grounds, or other real estate," are assessed by the county and district assessors. The county assessors, moreover, assess all the railroad property of railroads situated in but one county. This latter provision existed in the law that was operative at the beginning of the decade, but was subsequently dropped by Act 99, 1891, which superseded the previous provisions. Railroad taxation was affected by legislation only once during the period 1890– 1900. By Act 99, January 20, 1891, section 3839 of the Revised Statutes of 1887 was amended in various details relative to the assessment of railroad property, and especially concerning the returns by railroad companies. There was no specific provision for the taxation of sleeping-car and similar car and transportation companies at the beginning of the decade. But Act 99, January 20, 1891, provided for the return of their property and assessment similar to that of railroad companies. B. THE RAILROAD TAX. 1. Nature and Application. Statutes, 1887. Railroad taxation is based wholly on general property valuation. The law is of 3839, Revised general application to railroads having property located in the state, whether incorporated therein or not, and telegraph companies are brought under the same rules. 2. Assessment. The Territorial Board of Equalization values and assesses the property of rail- Ibid. roads located in more than one county in the state, with the exception of "any machine shop or repair shop, or other buildings not located on said right of way, or grounds or other real estate of any corporation or company within this territory." The property excepted is to be assessed by the county or district assessors in which such property is situated. Act 99, Jan. 20, 1891. 1899. Act 99, January 20, 1891, was an act to amend section 3839 of the 1794, R. S., Revised Statutes of 1887. It provided that the State Board of Equalization shall assess all the property in the state owned or used in operation of any railroad company in the state, whether such company be incorporated under the laws of this state or not, except machine shops, rolling mills, and hotels. This excepted property, together with property not used in the operation of the road, is left to the operation of the general revenue laws. Railroads located in but one county in the state are assessed by the county § 3778, R. S., assessor of such county. Act 99, Jan. 20, This provision is omitted entirely from Act 99, 1891, and hence 1891. becomes null. 1887. 1887. Every railroad having property in the state, situated in more than one county, 3839, R. S., is required to make return to the auditor of the territory on or before July 1st annually, through its president, secretary, superintendent, or other principal accounting officer, under oath, to be made at the time of the assessment of every railroad 66 1 The State Board of Equalization, it is stated, in making the assessment of railroad property includes the value of the franchise and of the intangible or nonphysical element in the valuation per mile. The board, however, has no fixed rule for estimating this franchise per mile. and telegraph company." The return must state the following property within the territory, viz., roadbed, superstructure, right of way, and all structures situated thereon, rolling stock, side track, telegraph lines, furniture and fixtures, and personal property belonging to such corporation, the number of miles of such railroad or telegraph line in the territory of Wyoming, and the number of miles of the same in each organized county therein. Act 99, Jan. 20, 1891. Act 99, 1891, regulating the returns, provides that all railroads having property in the state at the time of assessment of railroad property, shall make the returns. The return is to be made to the state auditor, and on or before July 1st annually, as above, and by the same officer as above, under oath. And it must show "the following described property belonging to such company within this state, viz., the franchises, roadway, roadbed, rails, and all rolling stock, including the total number of engines and cars of every description and character whatsoever, and all other property of every kind and character belonging to and used in the operation of such railroad within the state, excepting machine shops, rolling mills, and hotels." The list must show the actual cash value of the property enumerated, the number of miles of such railroad in the state, and the number of miles in each organized county therein. * * In case of failure of return, the auditor must obtain the facts aforesaid in any manner that may appear most likely to secure the same correctly, and for that purpose may address written communications to the corporation or some officer who has failed to make the return required. And it is provided that "The auditor shall certify whether a return was made to him by such corporation or proper officer thereof, or whether the information required in and by such returns was procured by himself, and in case the return was not made as required by this chapter, or being made, was not sworn to, it shall be the duty of the county commissioners to add any amount not exceeding ten per cent, to the valuation thus brought before them." Act 99, Jan. 20, 1891. Act 99, 1891, contains the same provision concerning procedure in case of failure, the action to be taken if the return is not received by the auditor by July 3d. But the provision for penalty is omitted. The Board of Equalization is composed of the governor, territorial treasurer, and territorial auditor. It meets at the office of the governor on the second Monday of August of each year. Act 99, Jan. 20, 1891. Act 99, 1891, changes the composition of the State Board of Equalization to secretary of state, state treasurer, and state auditor. It provides that the meeting shall be held at the office of the state auditor at the same time as above prescribed. The board is required to value and assess the road for each mile of road, considering the return made to the auditor and such other reliable information as they may procure, not considering the property which is assessable by the local assessors, as stated hereinbefore. Act 99, Jan. 20, Act 99, 1891, contains in substance the same provisions. 1891. 1 Act 50, February 16, 1901, amends section 1794, Revised Statutes, 1899 (Act 99, 1890–91), changing the date at which the return is to be made by the railroad company to the state auditor from the 1st day of July of each year to the 3d day of July of each year. 2 By the words "mile of road," as used, the following items are included: Track, right of way, superstructure, side tracks, bridges, main line, and all other property coming under the assessment of the State Board of Equalization. 3. Apportionment of Valuation. The auditor, on or before the fourth Monday of August, or so soon thereafter as any two of the board shall have determined the valuation and assessment, must certify' to the county clerks of the several counties in which the property of said corporation or any part thereof, may be located, the assessment per mile so made on the property of such corporations, specifying the number of miles and the amount in each of such counties. Also, the auditor must certify whether the return was made to him by the corporation as required, or whether he procured the information. From this it will be seen that the initial step in the apportionment is in the assessment per mile of line by the Board of Equalization. Act 99, Jan. 20, 1891. $3839, Revised Statutes, 1887. Act 99, 1891, is in substance the same as the above, with the excep- 1794, R. S., tion that it does not contain the provision for statement of failure of the return, in case there be such failure. 1899. 1887. The assessment to the county is to be apportioned by the county commissioners 8839, R. S., according to the number of miles and amounts falling within each precinct, township, or school district, and by causing such amounts to be entered on the lists of taxable property returned by the several assessors; provided, however, "that this chapter is not to be construed to apply to the assessment and equalization of the property of railroad and telegraph companies by any incorporated town, city, or village."1 Act 99, Jan. 20, 1891. 1899. Act 99, 1891, is somewhat different from the above, it providing that 1794, R. S., "the county commissioners shall thereupon divide and adjust the number of miles and the amounts falling within each school district, in their respective counties, and cause such amounts to be entered and placed on the lists of taxable property returned by the several assessors; provided, that this chapter shall not be construed to apply to the assessment and equalization of the property of railroad and telegraph companies by an incorporated town, city, or village.” 4. Determination of the Tax. S The tax is to be determined by the county commissioners on the valuation fixed 3841. R. S., by the board at the time provided by law for the levying of other taxes. 5. Payment of the Tax. It is provided that the taxes shall be collected at the time and in the manner provided for the collection of other taxes. 6. Remedies. 1887; § 1796, R. S., 1899. § 3842, R. S., 1887; § 1797, R. S. 1899. § 3840. R. S., 1887; 1795, R. S., It is provided that the board shall give at least five days notice of the time and place of its meeting to the officer of the railroad making the return, and that the 1899. company shall have a right of hearing before said board on all matters relating to the assessment of the property of the company. 1 The purpose of this limitation is to enable these municipalities to fix a valuation in accordance with the needs of their respective governments, especially with reference to the securing of revenue. It may be that the corporation has on hand a revenue sufficient to meet all of its outstanding and future obligations at the time the city assessment is to be made, and it would, in such a case, enable the city authorities to reduce the taxable value and still have sufficient revenue for the current year. |