[Acts 1903, p. 49. In force April 23, 1903.] 8478a. Telegraph, telephone and other companies.-34. From and after January 1, 1903, every telegraph company, telephone company, express company, sleeping car company, pipe-line company and every company taxed in the state of Indiana, as any one of any of the companies above enumerated, shall make out and deliver to the auditor of state the statement required by law of such company, with reference to the first day of March, instead of the first day of April as heretofore required, and such statement shall be filed annually, between the first day of March and the fifteenth day of May, and such statements shall show the market value of the shares of stock of such company upon the first day of March of the year for which the statement is made, instead of upon the first day of April, as heretofore required. 4879. Telephone companies. The tangible property of telephone companies is to be assessed for taxation by local officials, and such assessments may be reviewed and omitted property for the current year added by the county board of review, and the capital stock of such companies is to be assessed by the state taxing board. Parkinson v. Jasper Co. Tel. Co. 31 App. 135. If tangible property of a telephone company has been omitted from assessment for previous years, it is the duty of local officials to assess the same for such years, and neither the county board of review nor the state taxing board can make such assessments. Parkinson v. Jasper Co. Tel. Co. 31 App. 135. [Acts 1903, p. 82. In force April 23, 1903.] 8481b. Joint stock associations and companies.-1. That in lieu of the method heretofore provided by law for the taxation of joint stock associations, companies, co-partnerships or associations engaged in carrying or transporting freight in oil cars, refrigerator cars, fast freight cars. or cars for the transportation of cattle, hogs, sheep, or any other kind of freight whatever, under any contract, express or implied, with any railroad company, the said board of tax commissioners shall, after ascertaining the true cash value of the property owned by such association, company, co-partnership or corporation in the state of Indiana as provided by law, report to the auditor of state the amount fixed by it as the value of the capital stock, representing the capital and property of such association, company, co-partnership or corporation employed and used in the state of Indiana, whereupon it shall be the duty of the auditor of state, in the month of November annually, to charge and collect from each of such associations, companies, co-partnerships or corporations doing business or owning cars which are operated in the state of Indiana, a sum in the nature of an excise tax, to be computed by taking one per cent. of the amount fixed by the state board of tax commissioners as the value of the proportion of the capital stock representing the capital and property of such company owned and used in the state of Indiana and certified to the auditor of state after deducting the value of the real estate of the company in Indiana assessed and taxed locally, if any there be. The taxes collected by the auditor of state under the provisions of this act shall be paid into the state treasury, and be credited to the general revenue fund. If any such company, association, co-partnership or corporation fails or refuses to pay said tax during the month of November in any year, the auditor of state shall forthwith add to the tax due a penalty of fifty per centum thereon; and it shall be the duty of the attorney-general, on request of the auditor of state, to prosecute any proceeding for the collection of such tax, which officer shall be allowed for his services the penalty hereinabove provided. The tax collected shall be paid into the state treasury. Suit for the collection of such taxes and penalty may be brought in the name of the state in any county in the state through which passes any railroad or through transportation line over which the cars of any such association, company, co-partnership or corporation are running, and service of summons against such association, company, co-partnership or corporation may be made upon any officer or agent of said company found within the state of Indiana; or if such officer or agent can not be found, then upon any conductor or officer, agent or employe of such company in charge of any car owned and used by such company in any county in this state in which any transportation line over which the cars of such company are running is located or through which it passes. [Acts 1903, p. 49. In force April 23, 1903.] 8490. Bridge and ferry companies.-72. Every bridge company and ferry company not organized under the laws of this state, and doing business therein, shall between the first day of March and the fifteenth day of May, of each year, report to the proper assessor of the county in which any part of the business of such company is carried on, under the oath of the agent or superintendent of such company doing business in said county, the gross amount of all moneys received by such agent or superintendent on account of such company, and and for the year then next preceding the first day of March of the current year, and failing or refusing to do so, such company shall forfeit and pay one hundred dollars for each additional day such report is delayed beyond the fifteenth of May, to be sued for and recovered as in the case of express, telegraph, and telephone companies: Provided, Such report shall also contain a list of the tangible property of such company or corporation within the county, and the true cash value thereof. The amount of such gross receipts shall be reported by such assessor to the county auditor and shall be by such auditor entered, together with the true cash. value of such tangible property, upon the tax duplicate of the proper county, and the taxes so assessed shall be a lien upon the property of such companies until the same are paid. This section amends section 8490, Burns' R. S. 1901. ARTICLE 9.-DOMESTIC CORPORATIONS. SEC. 8491. Statement under oath. [Acts 1903, p. 49. In force April 23, 1903.] 8491. Statement under oath.-73. Every street railroad, water works, gas, manufacturing, mining, gravel road, plank road, saving [s] bank, insurance and other associations incorporated under the laws of this state (other than railroad companies and those heretofore specifically designated) shall, by its president or other proper accounting officer, between the first day of March and the fifteenth day of May of the current year, in addition to the other property required by this act to be listed, make out and deliver to the assessor a sworn statement of the amount of its capital stock, setting forth particularly : First. The name and location of the company or association. Second. The amount of capital stock authorized, and the number of shares in which such capital stock is divided. Third. The amount of capital stock paid up. Fourth. The market value, or if no market value, then the actual value of the shares of stock. Fifth. The total amount of indebtedness, except the indebtedness for current expenses, excluding from such expenses the amount paid for the purchase or improvement of property. Sixth. The value of all tangible property. Seventh. The difference in value between all tangible property and the capital stock. Eighth. The name and value of each franchise or privilege owned or enjoyed by such corporation. Such schedule shall be made in conformity to such instructions and forms as may be prescribed by the auditor of state. In case of the failure or refusal to make report, such corporations shall forfeit and pay one hundred dollars for each additional day such report is delayed beyond the fifteenth day of May, to be sued and recovered in any proper form of action in the name of the state of Indiana, on the relation of the prosecuting attorney, such penalty, when collected, to be paid into the county treasury. And such prosecuting attorney in every case of conviction shall be allowed a docket fee of ten dollars to be taxed as costs in such action. This section amends section 8491, Burns' R. S. 1901. [Acts 1903, p. 49. In force April 23, 1903.] 8494. Time of listing.-76. Every person, company, or corporation owning, managing, operating or constructing a railroad in this state shall cause all taxable property, not including property specifically taxed, to be listed, with reference to its amount, kind and value, on the first day of March of the year in which it is listed. This section amends section 8494, Burns' R. S. 1901. 8495. Statement under oath.-77. Between the first day of March and the fifteenth day of May, of the year eighteen ninety-one, and at the same time in each year thereafter when required by the county auditor, any person, company or corporation, so owning, managing, operating or constructing a railroad shall make and file with the county auditor of the respective counties in which the railroad may be located, a statement or schedule, verified by the oath of such person, or the president and secretary of such corporation, showing the property held for right of way, and the length of the main and all side and second tracks and turnouts, in such county, and in each city or town in the county through, or into which the road may run, and describing each tract of land, other than a city or town lot, through which the road may run in accordance with the United States, or other surveys, giving the width and length of the strip of land held in each tract and the number of acres thereof. They shall also state the value of improvements and stations located on the right of way. New companies shall make such statement in March next after the location of their roads. When such statement shall have been once made, it shall not be necessary to report the description as hereinbefore required, unless directed so to do by the county auditor; but the company shall, during the month of March, annually, report the value of such property, by the description set forth in the next section of this act, and note all additions or changes in such right of way as shall have occurred. This section amends section 8495, Burns' R. S. 1901. 8499. Other personalty.-81. All personal property of any railroad, except that specifically taxed and including the tools and material for repairs, machinery, fixtures and stationary engines, shall be listed and assessed in the county, township, city or town, wherever the same may be, on the first day of March of each year. This section amends section 8499, Burns' R. S. 1901. 8501. Verified schedule.-83. Between the first day of March and the fifteenth day of May of each year, every person, company or cor poration, owning, constructing or operating a railroad in this state, shall return to the county auditor a list or schedule verified by the oath of such person so owning, constructing or operating if an individual, or, if a company or corporation, by the oath of the superintendent or secretary of such company or corporation, which shall state the mileage of railroad track, giving the length of the main and side or second track and turnouts, and showing the proportion of such mileage located in each municipal subdivision of said county, together with the total in the county. Said list or schedule shall also contain a full and correct inventory of all the other personal property of such railroad company in said county not specifically taxed, including the tools and machinery for repairs, the machinery, fixtures and stationary engines, and such property shall be classified and separated into the particular county, township, cities and towns wherein the same may be on the first day of March, with the true cash value thereof, on the first day of March of the current year. Such list shall also contain an inventory of all the real estate other than that denominated railroad track, owned by said railroad company, on the first day of March of the current year. Such property shall also be listed with reference to the amount, kind and value on the first day of March of the year in which it is listed. This section amends section 8501, Burns' R. S. 1901. [Acts 1903, p. 49. In force April 23, 1903.] 8508. Election, oath, bond, vacancy.-90. For the purpose of listing and assessing all property for taxation there shall be elected at the general election on the first Tuesday after the first Monday in November, in the year one thousand nine hundred and four, and at the general election on the first Tuesday after the first Monday in November every fourth year thereafter, in each township of the several counties in this state, an assessor for such township, who shall hold his office for the term of four years from the first day of January following, and until his successor is elected and qualified. Within ten days after the beginning of his term he shall give bond, with at least two good and sufficient sureties, to the acceptance of the county auditor, in the sum of three thousand dollars, payable to the State of Indiana and conditioned for the faithful and impartial discharge of his duties according to law, and shall take and subscribe an oath or affirmation, to be endorsed on his bond, that he will faithfully, honestly and impartially discharge |