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Rolling stock.

Earnings.

Stock.

4. The number of each kind of all rolling stock used by such corporation, person, or association in operating the entire railway, including the part without the State.

5. Number, kind, and value of rolling stock owned and operated in the State.

6. Number, kind, and value of rolling stock used in the State, but owned by the party making the returns.

7. Number, kind, and value of rolling stock owned, but used out of the State, either upon divisions of road operated by the party making the returns, or by and upon other railways.

Also, showing in detail for the year preceding the first of January:

1. The gross earnings of the entire road.

2. The gross earnings of the road in the State, and where the railway is let to other operators, how much was derived by the lessor as rental.

3. The cost of operating the entire, exclusive of Sinking Fund, expenses of land department, and money paid to the United States.

4. Net income for such year, and amount of dividend de. clared.

5. Capital stock authorized.
6. Capital stock paid in.
7. Funded debt.
8. Number of shares authorized.
9. Number of shares of stock issued.

10. Any other facts the State Board of Equalization may require.

11. A description of the road, giving the points of entrance into and the point of exit from each county, with a statement of the number of miles in each county. When a description of the road shall once have been given no other annual description thereafter is necessary, unless the road shall have been changed. Whenever the road, or any por

. tion of the road, is advertised to be sold, or is sold, for taxes, either State or county, no other description is necessary than that given by, and the same is conclusive upon, the corporation, person, or association giving the description. No assessment is invalid on account of a misdescription of the rail. way or the right of way for the same. If such statement is not furnished as above provided the assessment made by the State Board of Equalization upon the property of the corporation, person, or association failing to furnish the statement is conclusive and final.

SEC. 2. Section three thousand six hundred and sixty-five of the Political Code is amended so as to read as follows:

3665. The State Board of Equalization must meet at the State Capitol on the first Monday in August, and continue in open session from day to day, Sundays excepted, until the third Monday in August. At such meeting the Board must assess the franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county. Assessment must be made to the corporation, person, or association of persons owning the same, and must be made

Description of road.

Assessment; how made.

ment of assessment.

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upon the entire railway within the State, and must include the right of way, bridges, culverts, wharves, and moles upon which the track is laid, and all steamers which are engaged in transporting passengers, freights, and passenger and freight cars across waters which divide the road. The depots, stations, shops, and buildings erected upon the space covered by the right of way are assessed by the Assessor of the county wherein they are situate. Within ten days after the third ApportionMonday of August, the Board must apportion the total assessment of the franchise, roadway, roadbed, rails, and rolling stock of each railway to the counties, or cities and counties, in which such railway is located, in proportion to the number of miles of railway laid in such counties, and cities and counties. The Board must also, within said time, transmit by mail to the County Auditor of each county, or city and county, to which such apportionment shall have been made, a statement showing the length of the main track of such railway within the county, or city and county, with a description of the whole of the said track within the county, or city and county, including the right of way by metes and bounds or other description sufficient for identification, the assessed value per mile of the same as fixed by a pro rata distribution per mile of the assessed value of the whole franchise, roadway, roadbed, rails, and rolling stock of such railway within the State, and the amount apportioned to the county, or city and county. The Auditor must enter Duty of the statement on the assessment roll or book of the county, or city and county, and where the county is divided into assessorial townships or districts, then on the roll or book of any township or district he may select, and enter the amount of the assessment apportioned to the county, or city and county, in the column of the assessment book or roll as aforesaid, which shows the total value of all property for taxation either of the county, city and county, or such township or district. On the first Monday in October, the Board Duty of of Supervisors must make, and cause to be entered in the proper record book, an order stating and declaring the length of main track of the railway assessed by the State Board of Equalization within the county; the assessed value per mile of such railway, the number of miles of track, and the assessed value of such railway lying in each city, town, township, school, and road district, or lesser taxing district in the county, or city and county, through which such railway runs, as fixed by the State Board of Equalization, which shall constitute the assessment value of said property for taxable purposes in such city, town, township, school, road, or other district; and the Clerk of the Board of Supervisors must transmit a copy of each order or equalization to the City Council, or Trustees, or other legislative body of incorporated cities or towns, the Trustees of each school district, and the authorized authorities of other taxation districts through which such railway runs. All such railway property shall be taxable upon said assessment, at the same rates, by the same officers, and for the same purposes, as the property of individuals within such city, town, township, school, road,

Supervisors.

Owners,

Record of assessments

Dissintisfied and lesser taxation districts, respectively. If the owner of a

railway assessed by the State Board of Equalization is dissatisfied with the assessment made by the Board, such owner may, at the meeting of the Board, under the provision of section three thousand six hundred and ninety-two of the Political Code, between the third Monday in August and the third Monday in September, apply to the Board to have the same corrected in any particular, and the Board may correct and increase or lower the assessment made by it, so as to equalize the same with the assessment of other property in the State. If the Board shall increase or lower any assessment previously made by it, it must make a statement to the County Auditor of the county affected by the change in the assessment, of the change made, and the Auditor must note such change upon the assessment book or roll of the county as directed by the Board.

Sec. 3. There is added a new section to the Political Code, as follows, to be numbered three thousand six hundred and sixty-six:

3666. The State Board of Equalization must prepare each and appur year a book, to be called “Record of Assessment of Railways," tionment.

in which must be entered each assessment made by the Board, either in writing or by both writing and printing, Each assessment so entered must be signed by the Chairman and Clerk. The record of the apportionment of the assess. ments made by the Board to the counties, and cities and counties, must be made in a separate book, to be called “Record of Apportionment of Railway Assessments.” In such last described book must be entered the names of the railways assessed by the Board, the names of the corporation to which, or the name of the person or association to whom each railway was assessed, the whole number of miles of the railway in the State, the number of miles thereof in each county, or city and county, the total assessment of the franchise, roadway, road bed, rails, and rolling stock for purposes of State taxation, and the amount of the apportionment of such total assessment to each county, and city and county, for county and city and county taxation. Before the third Monday of October of each year, the Clerk of the State Board of Equalization must prepare and transmit to the Controller of State duplicates of the "Record of Assessment of Rail. ways,” and “Record of Apportionment of Railway Assess. ments," each certified by the Chairman and Clerk of the Board, and to be known respectively as “ Duplicate Record of Assessment of Railways" and "Duplicate Record of

* Apportionment of Railway Assessments.” In the last named duplicate two columns must be added, in one of which the Controller must enter the State taxes due the State upon the whole assessment by each corporation, person, or association, and in the other the county, or city and county, taxes due upon the assessment apportioned to each county, or city and county, by each corporation, person, or association. The two duplicates constitute the warrant for the Controller to collect the State and county, and city and county, taxes levied upon such property assessed by the Board, and the amount of the

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apportionment of the assessment to each county, and city
and county, respectively.

SEC. 4. There is added a new section to the Political Code,
as follows, to be numbered three thousand six hundred and
sixty-seven:
3667. When the Board of Supervisors of each county, recorde

Duplicate and city and county, to which the State Board of Equalization has apportioned the assessment of railways, shall have fixed the rate of county, or city and county, taxation, the Clerk of the Board of Supervisors must forth with by mail, postage paid, transmit to the Controller a statement of the rate of taxation levied by the Board of Supervisors for county, or city and county, taxation. If the Clerk fails to transmit such statement, the Controller must obtain the information as to such rate of taxation from other sources. On or before the fourth Monday of October the Controller must compute and enter in separate money columns in the "Duplicate Record of Apportionment of Railway Assessments,” the respective sums, in dollars and cents, rejecting fractions of a cent, to be paid by the corporation, person, or association liable therefor, as the State tax upon the total amount of the assessment, and the county, or city and county, tax upon the apportionment of the assessment to each county, and city and county, of the property assessed to such corporation, person, or association named in said duplicate record.

Sec. 5. There is added to the Political Code a new section, as follows, to be numbered three thousand six hundred and sixty-eight:

3668. Within ten days after the fourth Monday in Octo- Publication ber, the Controller must publish a notice for two weeks in one daily newspaper of general circulation, at the State Capital, and in two daily newspapers of general circulation, published in the City of San Francisco, specifying:

1. That he has received from the State Board of Equalization the “Duplicate Record of Assessments of Railways, and the “Duplicate Record of Apportionment of Railway Assessments."

2. That the taxes are now payable and will be delinquent Delinquent on the last Monday in December next, at six o'clock P. M., and that unless paid to the State Treasurer at the Capitol prior thereto, five per cent will be added to the amount thereof. On the last Monday in December of each year, at six o'clock P. M., all of unpaid taxes are delinquent, and thereafter there must be collected by the State Treasurer, or other proper officer, an addition of five per centum, which surn when collected must be set aside by the Treasurer as a fund with which to pay the contingent expenses of actions against any delinquents, the said expenses to be audited by the Board of Examiners. When any taxes are paid to the State Treasurer by order of the Controller, upon assessments made and apportioned by the State Board of Equalization, the Controller must forth with notify the Auditor and Treas. urer respectively of each county, and city and county, that such taxes have been paid, and of the amount thereof to which each county and city and county interested is

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Dissatisfied owners may sue Treasurer.

entitled. The State's portion of the taxes must be distributed by the Treasurer to each fund entitled thereto, and the portion belonging to the counties, and cities and counties, must be placed in a fund, to be called "Railway Tax Fund," to the credit of each county, and city and county, entitled thereto. When any taxes are placed in the “Railway Tax Fund” to the credit of a county, or city and county, the Controller at the next settlement with the Controller by the Treasurer of such county, or city and county, must draw and deliver to such Treasurer, his warrant upon the State Treasurer for the amount in the fund to the credit of such county, or city and county.

SEC. 6. There is added to the Political Code a new section, as follows, to be numbered three thousand six hundred and sixty-nine:

3669. Each corporation, person, or association assessed by the State Board of Equalization, must pay to the State Treasurer, upon the order of the Controller, as other moneys are required to be paid into the treasury, the State and county, and city and county, taxes each year levied upon the property so assessed to it or him by said Board. Any corporation, person, or association, dissatisfied with the assessment made by the Board, upon the payment of the taxes due upon the assessment complained of, and the five per cent added, if to be added, on or before the first Monday in February, and the filing of notice with the Controller of an intention to begin an action, may, not later than the first Monday of February, bring an action against the State Treasurer for the recovery of the amount of taxes and percentage so paid to the Treasurer, or any part thereof, and in the complaint may allege any fact tending to show the illegality of the tax, or of the assessment upon which the taxes are levied, in whole or in part. A copy of the complaint and of the summons must be served upon the Treasurer within ten days after the complaint has been filed, and the Treasurer has thirty days within which to demur or answer. At the time the Treasurer demurs or answers he may demand that the action be tried in the Superior Court of the County of Sacramento. The Attorney-General must defend the action. The provisions of the Code of Civil Procedure

relating to pleadings, proofs, trials, and appeals, are applicaCosts of suit. ble to the proceedings herein provided for. If the final

judgment be against the Treasurer, upon presentation of a certified copy of such judgment to the Controller, he shall draw his warrant upon the State Treasurer, who must pay to the plaintiff the amount of the taxes so declared to have been illegally collected, and the cost of such action, audited by the Board of Examiners, must be paid out of any money in the General Fund of the treasury, which is hereby appropriated, and the Controller may demand and receive from the county, or city and county, interested, the proportion of such costs, or may deduct such proportion from any money then or to become due to said county, or city and county. Such action must be begun on or before the first Monday in February of the year succeeding the year in which the taxes

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