such special damage, and shall be entitled to receive from him the amount or value of such special benefits, to be ascertained in the manner provided for ascertaining damages and benefits occasioned by laying out or altering highways. Whenever special benefits shall be finally assessed and established concerning any lands or interests therein, under the foregoing provisions, such town, city, borough, or corporation, shall have a lien upon the lands concerning or upon which they are so assessed, to be established and enforced in the manner provided for establishing and enforcing liens for benefits occasioned by public works in the town, city, or borough, in which such highway is situated.

1866.

§ 2060. Highway unsafe by railroad occupation al- Rev. 1888, $2719. tered by court. The superior court of the county in which is any highway, or any portion thereof, taken for railroad purposes by any other corporation than a street railway company, unless such highway or portion thereof is in a city or borough which has control of its highways, or has been constructed since such railroad, may, upon the petition of any party interested, served upon said company as other civil process, appoint a committee of three to inquire whether such highway or portion thereof is unsafe for travel by reason of such railroad, or whether any alteration of such highway or the construction of a new highway is thereby rendered necessary for the public safety and convenience; and such committee shall hear said parties and report their opinion thereon to said court, which may make any proper order in the premises; and if it shall order any such alteration or construction, and said company shall refuse to comply with such order, said town shall alter or construct such highway and may recover the expense thereof from said company.

§ 2081. Highway crossing railroad. When deemed 1897, ch. 207. discontinued. Any public highway crossing a railroad, the use

of which crossing has been abandoned for a period of at least fifteen years, shall be deemed discontinued.

§ 2094. State payment for drawbridge crossed by 1901, ch. 145, §1 street railway. Every town or city, owning, operating, and maintaining a drawbridge over and across which any street railway company operates its cars shall, upon the presentation to the comptroller of a certificate to that effect, signed by the select

Of Grand Army posts.

State bonds.

cipal bonds.

men of such town or the mayor of such city, receive from the state annually the sum of five hundred dollars for each and every such drawbridge.

§ 2315. Property exempt from taxation. The following property shall be exempt from taxation: . . all moneys or funds received and accumulated by grand army posts in the state of Connecticut, from donations, bequests, and collections for charitable purposes, or which may hereafter be received by grand army posts for charitable purposes; bonds of the state of Connecticut issued pursuant to any act which provides for their Certain muni exemption from taxation; bonds in the hands of the holders thereof, issued by any town or city in aid of the construction of the railroads of the Connecticut Western Railroad Company, the New Haven, Middletown & Willimantic Railroad Company, the Shepaug Valley Railroad Company, the Connecticut Valley Railroad Company, the Connecticut Central Railroad Company, or either of them, to provide or raise money to pay for stock subscribed for by it in any of said companies; but such bonds or stock, when their avails shall have been expended in the construction of any of said railroads, shall be assessed and taxed in the manner provided in § 2424. When any town or city in this state has issued or shall issue new bonds under or by virtue of any statute, public or private, for the purpose of redeeming or providing a fund to redeem its bonds originally issued in aid of the construction of any railroad, and which by the statutes of this state were exempt from taxation, or for redeeming or providing a fund to redeem any reissue of the same, such new bonds, and the amount invested therein, shall be exempt from taxation in the hands of the holders thereof in the same manner and to the same extent as the original bonds, and the amount invested therein, and no direct, indirect, or franchise tax shall be assessed thereon.

1852, 1872.

Rev. 1888, §3830.

§ 2326. Property in another state, and taxed there, exempt here. The list of any person need not include any property situated in another state, when it can be made satisfactorily to appear to the assessors that the same is fully assessed and taxed in such state, to the same extent as other like property owned by its citizens; but the provisions of this section shall not

apply to moneys loaned by residents of this state to any party out of this state, as money at interest; nor to bonds issued by, or loans made to, any railroad company located out of this state, when such bonds are owned, and loans made, by residents of this state.

1877. 1888,

§ 2330. Taxation of dwelling houses of railroad com- Rev. 1999, 383G. panies. Every dwelling house belonging to any railroad company shall be set in the list and taxed in the town where said dwelling house is situated, notwithstanding the fact that the same may be rented to or occupied by an employee of said railroad company; and the amount paid for taxes on any such dwelling house or houses shall be deducted from the sum required by law to be paid by such railroad company for taxes to the state.

1875, 1876, 1882,
1887.
Rev. 1888, $3919.

§ 2423. Returns by railroad companies. § 1. The 1864, 1869, 1871, secretary or treasurer of every railroad company, any portion of whose road is in this state, or if such portion of said road is in 1907, ch. 115. the hands of a trustee or receiver, then such trustee or receiver, shall, on or before the tenth day of November, annually, deliver to the comptroller a sworn statement of the condition and affairs of said company or road as they existed on the thirtieth day of the preceding September, in the following particulars, namely: the number of shares of its stock, and if the same consists of different classes, then of those of each class, and the market value of each share, the dividends paid per share on each class of said stock during the year preceding such thirtieth day of September, and the dates of said payments, the amount of its funded and floating debt, and the market value of any of such indebtedness which is below par in value, the number, amount, and market value of any unpaid bonds secured by mortgage on the property of said company by any of its predecessors in title and legally convertible into the capital stock of such company, the amount of bonds issued by any town or city of the description mentioned in section 2315, when the avails of such bonds, or stock subscribed and paid for therewith, shall have been expended in such construction, the amount of money actually on hand in cash in the treasury or in the possession of the proper officers or agents of the company or of any such trustee

§ 2423. Cash on hand means money or instruments which pass from hand to hand or are immediately convertible into money. 60 C. 327. Tax on railroads running into other states constitutional. 60 C. 327.

1864, 1869, 1871, 1875, 1882, 1887.

or receiver, the amount paid for taxes in this state during the year ending on said thirtieth day of September upon any real estate owned by said company, trustee, or receiver, and not used for railroad purposes, the whole length of the road, and the length of those portions thereof lying without this state.

Meetings of board of equalization to correct returns. § 2. Section 2441 of the general statutes is hereby amended to read as follows: The board of equalization shall meet at the treasurer's office at the capitol in every year, on the secular day next succeeding each of the last days limited by the preceding sections of this chapter for making any of the annual returns to the comptroller for purposes of taxation required by either of said preceding sections, at ten o'clock in the forenoon, to examine and correct such returns and the valuations required thereon, and to hear any party making such return in regard to such valuations, and said board may adjourn from time to time within eight days next succeeding the first day of said meetings, respectively, except that in the case of returns by railroad companies said board may adjourn from time to time to within thirteen days next succeeding the first day of said meetings; and if any person shall not make such return as prescribed, or shall make erroneous returns, said board shall, at said meeting hereinbefore fixed, or at some adjournment thereof as aforesaid, make out, upon the best information which it can obtain, the statement required to be made and returned by such person; and a true copy of such statement as corrected or made out by said board shall be returned to each cashier, treasurer, secretary, superintendent, manager, company, association, or partnership, and the valuation of the several items of money and estate, and the amount and number, contained in such statement shall be final, and the sums required shall be paid according to it.

§ 2424. Tax on railroad companies. Every such railRev. 1888, §3920. road company, trustee, or receiver, shall, on or before the twentyfifth day of November, annually, pay to the state one per cent. of

§ 2424. Exemption of original capital applied to increase, including preferred stock. 30 C. 290. This section does not exempt railroad bonds in the hands of holders. 33 C. 187. Assessments of benefits not within this section as a tax. 36 C. 255. Exemption from other taxation not limited to that used for railroad purposes. 40 C. 491. What property regarded as used for railroad purposes. 40 C. 498. Statute seeks to tax value of property within this state devoted to railroad purposes. 42 C. 103; 48 C. 53. Compensation for additional burden because of street railway not a tax. 67 C. 198.

the valuation, made and corrected by the board of equalization, of said stock, and one per cent. of the par value of such funded and floating indebtedness, as required to be contained in said statement, or, if any of said indebtedness is worth less than par, then one per cent. of its valuation made and corrected by said board, after deducting from such valuations the amount of any bonds or other obligations of said company, or of their market value, if below par, which may be held in trust for said company as a part of any sinking fund belonging to it, and also deducting from said sum required to be paid, the amount paid for taxes in this state during the year upon any real estate owned by said company, trustee or receiver, and not used for railroad purposes; and the valuation so made and corrected by said board shall be the measure of value of such railroad, its rights, franchises, and property in this state for purposes of taxation; and this sum shall be in lieu of all other taxes on its franchises, funded and floating debt, and railroad property in this state.

1864, 1876.

§ 2425. Tax when only part of railroad lies in this Rev. 1888, 98021. state. When only part of a railroad lies in this state, the company owning such road shall pay one per cent. on such proportion of the above-named valuation as the length of its road lying in this state bears to the entire length of said road. But in fixing the aforesaid valuation and lengths, neither the value nor length of any branch thereof in this state, which the board of equalization shall determine to be of less value per mile than one-fourth of the average value per mile of the trunk road, shall be included; but every such branch shall be estimated at its true and just value by the board of equalization, and such railroad company shall pay to the treasurer of this state one per cent. on such value, at the time fixed in § 2424 for the payment of other ráilroad taxes; and when any such sum becomes due, and such company shall not have then the management and control of its road, or the road bearing its name, the person or corporation then owning or managing such railroad shall pay such sum to the state within the time above prescribed.

§ 2426. Lessee of railroad may deduct taxes paid from rent. The taxes paid by the lessee of any railroad, under any contract or lease, existing on the tenth day of July, 1862,

§ 2425.

48 C. 44.

No deduction because of leased lines in another state not owned.

1862.

Rev. 1888, §3922.