inside said city or town on roads and bridges connecting
with roads leading out into the country known or desig-
nated as county roads under the supervision of the county
commissioners.

Passed the Senate February 14th, 1907.
Passed the House February 27th, 1907.
Approved by the Governor March 5th, 1907.

Inspection districts.

Appoint

ment of mine inspectors.

Term.

Board of examiners.

CHAPTER 77.
[S. B. 174.]

AMENDING ACT FOR THE PROTECTION OF PERSONS
WORKING IN COAL MINES.

AN ACT to amend section one (1) of an act entitled "An act for
the protection of persons working in coal mines," approved
March 6, 1897.

Be it enacted by the Legislature of the State of Washington:

SECTION 1. That section one (1) of an act entitled "An Act for the protection of persons working in coal mines," approved March 6, 1897, be and the same hereby is amended to read as follows: Section 1. For the purpose of this act, this state shall be divided into inspection districts, each district to contain not less than ten nor more than sixty coal mines, each district to be under the supervision of an inspector of coal mines, the manner of whose appointment shall be as follows: Provided, That there shall be appointed but one inspector until sixty coal mines shall be in operation in this state. The Governor shall upon the recommendation of a board, to be by him selected and appointed for the purpose of examining candidates for appointment to the office of mine inspector under the provisions of this act, appoint a properly qualified person or persons to fill the office of inspector of coal mines for this state. The commissions of said inspector or inspectors shall be for the term of four years, and inspectors shall be at all times subject to removal from office for neglect of duty or malfeasance in the discharge of their duties. Said board shall consist of one practical coal miner, one owner

tion of

or operator of a coal mine, and one mining engineer, all
of whom shall be sworn to a faithful discharge of their
duties. The said inspectors shall be citizens of the State Qualifica-
of Washington, and shall have had at least five years prac- inspectors.
tical experience in coal mining. Such person or persons
so appointed as inspector shall devote their entire time to
the duties of the office, and shall possess other qualifica-
tions at present defined by the laws of the State of Wash-
ington and not inconsistent with the provisions of this act.
Each of such inspectors shall give bond in the sum of two Bond.
thousand dollars, with sureties to be approved by a judge
of a superior court of the county in which he resides, con-
ditioned for the faithful performance of his duties, and
take an oath (or affirmation) to discharge his duties im-
partially and with fidelity, to the best of his knowledge
and ability. The salary of each of such inspectors shall Compensa-
be twenty-four hundred ($2,400) dollars per annum, and
he shall be allowed his actual and necessary traveling ex-
penses while in the performance of his duties under the
provisions of this chapter, and the Auditor of the state is
hereby authorized and directed to draw his warrant on
the State Treasurer in favor of each of such inspectors for
the amount due them for their salaries monthly, to be paid
out of any moneys in the treasury not otherwise appro-
priated.

Passed the Senate February 15th, 1907
Passed the House February 27th, 1907.
Approved by the Governor March 5th, 1907.

tion.

Tax commission to assess.

Definitions.

CHAPTER 78.

[H. B. 152.]

ASSESSMENT OF RAILROADS.

AN ACT to provide for the assessment of the operating property of railroads.

Be it enacted by the Legislature of the State of Washington: SECTION 1. That the State Board of Tax Commissioners shall make an annual assessment of the operating property of all railroad companies within this state, for the purpose of levying and collecting taxes as hereinafter provided.

SEC. 2. For the purposes of this act, the following provisions and definitions are made.

1. The term "board" in this act, without other designation means the State Board of Tax Commissioners.

2. Any person, association, company or corporation, owning or operating a railroad in this state, or owning or operating any station, depot, terminal or bridge for railroad purposes, as owner or lessee or otherwise, shall be deemed a railroad company within the meaning of this act.

3. The term "property of the railroad company" as used in this act, shall include all franchises, right-of-way, road bed, tracks, terminals, rolling stock equipment and all other real and personal property of such company, used or employed in the operation of the railroad, or in conducting its business, and shall include all title and interest in such property, as owner, lessee or otherwise. Real estate not adjoining its tracks, stations or terminals, and real estate not used in operating the railroad, is excepted, and shall be assessed in the same manner as like property of individuals.

4. The railway company operating a railroad in this state shall be the representative of every title and interest in the property of the railroad company, as owner, lessee or otherwise, and notice to the operating company shall be notice to all interests in the railroad property, for the purpose of taxation. The assessment of the property of

the railroad company in the name of the owner, lessee or operating company, shall be deemed and held an assessment of all the title and interest in such property of every kind and nature.

5. The term "general property of the state" shall be deemed to include all the real and personal property appearing upon the assessment rolls and tax rolls throughout the entire state, upon which the state, county and local taxes are levied and collected.

6. The word "railroad" or words "railroad company," wherever they occur in this act, shall be considered, for all purposes of assessment and taxation, as including every kind of street railway, suburban railroad, or interurban railroad, person, firm, association, company or corporation, whether its line of railroad be maintained either at the surface, or above or below the surface of the earth, or by whatever power its vehicles are transported.

Tax Com

SEC. 3. The board shall have access to all books, Fowers of papers, documents, statements and accounts on file or of mission. record in any of the departments of the state. It shall have like access to all books, papers, documents, statements and accounts on file or of record in counties, towns, cities, villages and assessment districts, and the officers thereof shall, in form prescribed by said board, make returns to it of all the information called for. Said board shall have the power, by a summons signed by a member of said board, and served in a like manner as a subpoena issued from courts of record, to compel witnesses to appear and give evidence, and to produce books and papers. Any member of the board or the secretary thereof, is authorized to administer oaths to witnesses. The attendance of any witness may be compelled by attachment issued out of any superior court upon application to said court by any member of said board, upon a proper showing that such wit- Attendance ness has been duly served with a summons, and has refused to appear before the said board. In case of the refusal of a witness to produce books, papers, documents or accounts, or to give evidence on matters material to the hearing, said board or any member thereof, may institute proceedings in the proper superior court, to compel

of witnesses.

Depositions.

Report of companycontents.

such witness to testify, or to produce such books or papers, and to punish him for the refusal. All summons and process issued by such board shall be served by the sheriff of the proper county, and such service certified by him to said board, without any compensation therefor. Persons appearing before said board in obedience to a summons, shall, in the discretion of the board, receive the same compensation as witnesses in the superior court, to be audited by the State Auditor, on the certificate of said board. The records, books, accounts and papers of any person, association or corporation owning or operating railroad property to be assessed, shall be subject to visitation, investigation and examination by said board.

SEC. 4. The board, in any matter material to the valuution, assessment or taxation of the property of railroad companies, may cause the deposition of witnesses residing without the state or absent therefrom, to be taken upon notice to the railroad company interested, in like manner as the deposition of witnesses are taken in civil actions in the superior court.

SEC. 5. Every railroad company, operating in this state shall, between the first day of January and the first day of April in each year, under the oath of the president or other chief officer, and the secretary, treasurer, auditor or superintendent, of such company, make and file with the board, in such form as the board may prescribe, reports containing the following facts:

(1) The name of the company.

(2) The nature of the company, whether a person, association, company or corporation, and under the laws of what state or country organized, the date of original organization, date of re-organization, consolidation, or merger, with specific reference to laws authorizing the

same.

(3) The location of its principal office.

(4) The place where its books, papers and accounts are kept.

(5) The name and postoffice address of the president, secretary, treasurer, auditor, superintendent, general manager, counsel, directors and all other general officers.