the total length of their double track in this State, and the length thereof in each County, town, city, and incorporated village of this State, the total length of all their side tracks, and the length thereof in each city, County, town, and incorporated village in this State; the location and value of all their shops, depots, grounds, station houses, wood and water stations, buildings, stationary engines, tools, implements and fixtures in South Carolina, and all other real estate necessary to the daily running operations of the road; the number and value, each, of all their locomotive engines, passenger, freight, platform, gravel, construction, hand and other cars; the value of their moneys and credits; the total value of the entire road appurtenances and equipments, and the total value of said road in South Carolina, with its appurtenances and equipments.

President and Secretary of rail

road company to

make returns to

same as to State

Ib., 33, 12;

1871, XIV, 620,

SEC. 15. The President and Secretary of every railroad company, mentioned in the preceding Section, shall also, annually, between the first of July and the twentieth of August, return to the County County Auditor Auditor of each County in South Carolina, through or into which Auditor. such road, or any part thereof, may be located, a statement of the value of said road, and the property of the company in said County, and in each of the towns, cities and villages of said County, through or into which said road, or part thereof, is located, in the manner and form required by this Chapter in the return to the Auditor of State.

1.

How the value of railroad de

stated in return.

Ib., § 13.

SEC. 16. In ascertaining the value of the road and property of any railroad company, the value of the right of way, bed and track terminel-what of the whole road shall be fixed, and such value apportioned pro rafa to each mile of the main track; and to the value of the number of miles of main track in each town, city and incorporated village of each County in this State, through and into which said road is located, shall be added the value of the real estate, fixtures, stationary engines, tools, implements, machinery and other stationary property provided for use in the daily operations of the road, situate in said town, city or village; and the total value of the rolling stock, moneys and credits, shall be apportioned pro rata to each mile of the main track of said road, and the amount thereof, according to the number of miles of main track in each town, city and village in this State, added to the value of the main track in such town, city and village respectively; and the aggregate value of said road and property in this State, and in each County, city, town and incorporated village of this State, through or into which said road is located, shall be stated in said return.

Return made in the form pre

SEC. 17. The return and oath, required by this Chapter, of officers of railroad companies, shall be made in such form as shall be scribed by Audiprescribed by the Auditor of State.

tor.

Ib., 14.

Receiver to

make returns. Ib., 15.

Power of State Auditor to put

make examin

or by others.

SEC. 18. If any railroad, its appurtenances, equipments, &c., shall be in the hands of a receiver or other officer, such receiver or other officer shall make the returns required by this Chapter.

SEC. 19. The Auditor of State, or any person appointed by him questions and to for that purpose, may put any question, in writing, he may deem tions by himself proper, to any officer, agent or receiver of any railroad company having any portion of its track in this State; and he may summon any officer, receiver or agent of such company to appear before him and testify, under oath, (which oath said Auditor is authorized to administer,) touching such railroad company's property, and the management and disposition thereof; and he may, by himself, or some person appointed by him, examine the books and papers of such company, in the hands of the company, or any of its officers, agents or receivers; and all such officers, agents and receivers shall answer, under oath, all such questions as shall be put to them, or either of them, by said Auditor, or any person appointed by him for that purpose, relative to the condition, amount and value of said company's property, and the management or disposition thereof; and if any such officer, receiver or agent shall refuse or neglect to appear before said Auditor, or the person appointed by him, or to answer any question put to him or them, as aforesaid, or submit the books and papers aforesaid for examination, in manner aforesaid, he shall be deemed guilty of a misdemeanor, and, upon indictment and conviction therefor, in the Court of General Sessions for any County, (which Court shall have complete and full jurisdiction in all such cases,) shall be fined in any sum not exceeding five hundred dollars, and costs of prosecution, and confined in the jail of said County until he answers all questions which may be put to him by the Auditor of State, and until said fine and costs be paid.

Penalty for

neglect or refusal

to submit to ex

amination.

Ib., 16.

State Board of

equalize prop

companies.

1871, XIV, 620, 12.

SEC. 20. The Auditor of State, Treasurer of State, Secretary of Equalization to State, Comptroller General and Attorney General of the State shall erty of railroad constitute a State Board of Equalization, (a majority of whom shall Ib.. 34, 17; constitute a quorum for the transaction of business,) who shall meet at the office of the Auditor of State, at the capital, on the second Wednesday of September, annually, and equalize the value of the property of railroad companies whose roads are wholly or partially in this State, as returned to the Auditor of State, under the provis ions of this Chapter, by increasing the value of the roads and property of such companies as shall have been, in their judgment, returned at too low a valuation, and diminishing the values of such as Records to be may have been returned at too high a valuation. They shall keep a record of their proceedings, which shall be signed by all the members present, and deposited with, and kept by, the Auditor of State;

kept by the Au ditor of State.

and a majority of the members present shall be competent to decide all questions which may come before said Board.

State Auditor certify to County Auditors determination of State Board of

Ib., § 18.

panies fail

State Board of

make returns for

information.

620, 1 3

SEC. 21. The Auditor of State shall certify to the County Auditor of each County in which any railroad, or part thereof, may be to located, the valuations of railroad property in said County, as returned to him, with all additions made to, or deductions from, the Equalization. valuation of the property of any railroad company in said County by the State Board of Equalization; and the County Auditor shall charge the railroad company in the several towns, cities and incorporated villages, of their County, for taxation, with the valuations returned by such company or companies, after adding thereto, or deducting therefrom, the amounts directed by the Auditor of State. SEC. 22. If any railroad company, or its officers, shall fail to If railroad crmmake the returns to the Auditor of State required by this Chapter, make return, on or before the 20th day of August, annually, the State Board of Equalization to Equalization shall proceed to ascertain the value of said company's thm from best road and property, according to the principles prescribed in this "Penalty Chapter, from the best information they can conveniently obtain, Ib. 19; 1871, and add thereto fifty per centum as penalty, and apportion the same to the several Counties, towns, cities and incorporated villages, through or into which said road, or any part thereof, may be located. And the State Auditor shall certify the same to the several County Auditors, who shall place the same on their duplicates for taxation; State Auditor and if any such company, or its officers, shall fail to make the re- County turn to any County Auditor required by this Chapter, the State Auditor shall ascertain the amount properly chargeable to such company in said County, and certify the same to the proper County Auditor, adding ten dollars thereto as penalty, (the whole of which penalty shall be paid into the State Treasury,) and the County County ComCommissioners shall charge such company, in the proper municipalities, with the taxes on the value so certified by the State Auditor, and charge said company on the duplicate, separately, with said ten dollars, without charging any taxes thereon, and the County Treasurer shall pay the same into the State Treasury at his first annual settlement after the collection thereof.

Express and Telegraph Companies.

shall certify to

tor.

missioners.

Audi

Express Company defined.

14.

Ib., 35, 20;

SEC. 23. Any person or persons, company or corporation, engaged in the business of conveying to, from, or through this State, or any part thereof, moneys and other personal property, shall be 171, XIV, 620, held to be an express company; and any person or persons, company or corporation, engaged in the business of transmitting messages to, from, or through this State, or any part thereof, shall be held to be a telegraph company; and any such company, having its pany defined.

Telegraph Com

principal office out of this State, shall, annually, in the month of July, or before the twentieth of August, by its principal agent in this State, make out and deliver to the State Auditor, a statement, turns to State under oath, showing the value of all its personal property in this Show State, including poles, wires, batteries, machinery, materials and ap

To make r

and County Au

citors; what.

15 Rich., 66.

Proviso.

and

Express Telegraph Com

paratus, and the Counties, cities, towns and incorporated villages in which the same may be situate, together with the gross earnings of said company in this State, for business done in this State the year ending the first day of that month, and the company's proportion of receipts for business done in connection with the lines of other companies out of this State, from the aggregate of which shall be deducted the amount paid out of any such express company to railroad and other transportation companies in this State, for transporting the property carried over said transportation lines in this State; and which statement shall show the value of said property and receipts, after making the deduction aforesaid, by any such ex-· press company in each County, town, city and incorporated village in which such express company has an agency or agencies, and from which aggregate shall be deducted, by any such telegraph company, the expenses of the office in this State, to which all other agencies of the company in this State are required to make returns, except rents and officers' salaries; and which statement shall also show the aggregate value of the property and receipts aforesaid, after making the deduction aforesaid in each County, city, town and incorporated village in which such telegraph company may have an agency or agencies; and said company, by its said principal agent, shall, also, between the first of July and twentieth of August, annually, deliver to the Auditor of each County in this State, in whose County such company may have an agency or agencies, a statement of the proportion of the net value of the property and receipts aforesaid, showing the amount thereof in each town, city and incorporated village in which it has any agency or agencies; and said company shall be charged on the duplicate of each of said Counties with taxes on the amount so returned in each town, city and village aforesaid: Provided, That ordinary transportation companies, engaged exclusively in the transportation of merchandise over the railroads and canals of this State, in connection with other roads, canals, or lines of navigation, shall not be considered express companies, within the meaning of this Chapter.

SEC. 24. If any express or telegraph company shall fail to make panies to forfeit and deliver to the State Auditor the statement required by this

$500 for failure

to make retuin Chapter, on or before the twentieth day of August, annually, such ure to make re company shall forfeit and pay to the State of South Carolina five

to State Auditor-$10 for fail

turns to County hundred dollars, as a penalty, and the State Auditor shall certify

Auditor.

Mode

of asses ment

make returns,

1b., § 2; 1871,

xIV, 620, 5.

the fact of such failure to the Auditor of any County in this State in which said company may have an officer or an agent, and said where failure to Auditor shall place the same on the duplicate of said County, and and penalty. collect the same in the same manner as taxes are collected, and pay the same over to the State Treasury, at his next annual settlement with the Auditor of State; and if any express or telegraph company all fail to make to the Auditor of any County in this State, the statement required by this Chapter, on or before the last day of September of any year, such County Auditor shall notify the State Auditor thereof; and if the State Auditor shall have received from aid company the statement required by this Chapter to be made to him by said company, he shall certify the amount returned as in said County to such County Auditor, and add thereto, as penalty, the sum of ten dollars, which shall be charged to said company on the duplicate of said County, collected and paid over to the State Treasurer in the same manner herein provided as to the penalty for not making the return to the State Auditor: Provided, That if any express or telegraph company shall fail to return the statement required by this Chapter to the State Auditor, and the State Auditor shall certify such failure to any County Auditor, such County Auditor shall proceed to ascertain the gross receipts of each agent of said company in his County, for the year ending the first day of July of that year, together with the value of all other property of the company in his County, add fifty per cent. thereto as penalty, and charge the company with taxes thereon, at the several localities required by this Chapter, without any deduction for expenses paid out by the company. And if any such company shall have no principal office or agency in this State to which the other agents in the State are required to make return, each agent thereof in any County shall make return in the month of July, or before the twentieth of August, annually, of the gross receipts of his agency, for the year ending the first day of that month, with the value of all other property of the company in the city, village or town in which his agency is situate, and the County Auditor shall charge the company with taxes thereon, at the same rates as other property in the same localities; and if such agent or agents refuse or neglect to make such return, the County Auditor shall ascertain the amount of such gross receipts and value of property, add fifty per cent. thereto as penalty, and charge such company with taxes thereon, at the same rates charged other property at the several localities where such property may be situate and such agencies located.

Express and

SEC. 25. All returns required by this Chapter to be made by Telegraph Conexpress and telegraph companies, having their principal offices out of this State, shall be made in such form as the State Auditor shall out of State, to

Laving office

principal oitics

make returns in