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shall assess and charge the property of every such corporation or company with the taxes properly chargeable thereon, in a book to be kept by him for that purpose, as follows:
First. With the whole amount of taxes upon its property for state and state school purposes.
Second. With the whole amount of taxes on its property, in each county through which its road runs, for county purposes.
Third. With the whole amount of taxes on its property in each magisterial district through which its road runs, for road and other district purposes other than free school and building purposes,
Fourth. With the whole amount of taxes on its property in each school district and independent school district through which its road runs, for free school and building purposes; and,
Fifth. With the whole amount of taxes on its property in each municipal corporation through which its road runs, for each and all of the purposes for which a levy therein is made by the municipal authorities of such corporation.
And no injunction shall be awarded by any court or judge to restrain the collection of the taxes, or any part of them so assessed, except upon the ground that the assessment thereof was in violation of the constitution of the United States, or of this state, or that the same were fraudụlently assessed, or that there was a mistake made by the auditor in the amonnt of taxes properly chargeable on the property of said corporation or company; and in the latter case no such injunction shall be awarded unless application be first made to the auditor to correct the mistake claimed, and the auditor shall refuse to do so, which facts shall be stated in the bill. The auditor shall, as soon as possible, after he completes the said assessments, make out and transmit, by mail or otherwise, a statement of all taxes and levies so charged to the president, vicepresident, secretary or principal accounting officer of such corporation or company. And it shall be the duty of such corporation or company so assessed and charged, to pay the whole amount of such taxes and levies upon its property, into the treasury of the State, by the twentieth day of January next after the assessment thereof, subject to a deduction of two and a half per centum upon the whole sum, if the same be paid on or before that day. If any such corporation or company fail to pay such taxes and levies by the said twentieth day of January, the auditor shall add ten per centum to the amount thereof, to pay the expenses of collecting the same, and shall certify to the sheriff of each county the amount of such taxes and levies assessed within his county; and it shall be the duty of every such sheriff to collect and account for such taxes and levies in the same manner as other taxes and levies are collected and accounted for by him. And when the district and independent school district taxes and levies are collected by him, he shall immediately pay the same to the treasurer of the proper district. Neither the county court of any county, nor any tribunal acting in any county in lieu of a county
court, or otherwise, nor any board of education, nor the municipal authorities of any incorporated city, town or village, shall have jurisdiction, power or authority, by compromise or otherwise, to remit or release any portion of the taxes or levies so assessed upon the property of any such corporation or company; and when such taxes and levies are certified to the sheriff of any county for collection, as aforesaid, it shall be his duty to collect the whole thereof, regardless of any order or direction of any such county court, tribunal, board of education or municipal authority to the contrary; and it he fail to do so, he and his securities in his official bond shall, unless he be restrained or prohibited from so doing by legal process from some court having jurisdiction to issue the same, be liable thereon for the amount of said taxes and levies he may so fail to collect, if he could have collected the same by the use of due diligence. Any member of a county court, or tribunal acting in lieu thereof, or of a board of education, or of the council, or other tribunal of a municipal corporation who shall vote to remit or release any part of the taxes so assessed on the property of any such corporation or company, shall be guilty of a misdemeanor, and fined five hundred dollars, and shall be removed from his office by the court by which the judgment of such fine is rendered, in addition to such fine. When such taxes and levies due to a municipal corporation are collected by the sheriff he shall pay the same to the proper collecting officer or treasurer of such municipal corporation or otherwise, as the council, or other proper authority thereof may direct. And when such taxes and levies are paid into the treasury, as herein provided, the auditor shall account to the sheriff of each of the counties to which any sum so paid in for county levies belongs, for the amount due such county, and may arrange the same with such sheriff in his settlement for the state taxes in such a way as may be most convenient; and the sheriff shall account to the county court of his county for the amount so reeeived by bim, in the same manner as for other county levies : Provided that the taxes assessed for the last year of the term of office or a sheriff shall be paid to, or settled with, the sheriff who was in office at the time the assessment was made. The amount so paid in for each district and independent school district shall be added to the distributable share of the school fund payable to such district, and paid upon the requisition of the county superintendent of free schools, in like manner as other school moneys are paid. The auditor shall certify to the county court of every such county, on or before the first day of April in each year, the amount with which the sheriff thereof is chargeable on account of the levy upon the property of such company. He shall also certify to the county superintendent of free schools the amount of such levies due to each district and independent school district in his county for free school purposes. The amount so paid in for each municipal corporation shall, as soon as received by the auditor, be paid over to the treasurer of the municipal corporation to which such taxes are due, or to such other officer of the corporation as the council may designate, and the auditor shall report such payment to the council. But the failure of the clerk of any county court, or the secretary of any board of education, or the proper officer of any municipal corporation, to certify to the auditor the levies or apportionment within the time herein prescribed, shall not invalidate or prevent the assessment required by this section, but the auditor shall make the assessment and proceed to collect or certify the same to the sheriff, as soon as practicable, after he shall obtain the information necessary to make such assessment. The right of the State or of any county or district, or municipal corporation to enforce, by suit or otherwise, the collection of taxes or levies, heretofore assessed, or the right to which has heretofore accrued, shall not in any manner be affected or impaired by anything in this chapter contained. All buildings and real estate owned by such company and used or occupied for any purpose not immediately connected with its railroad, or which is rented or occupied for any purpose to or by individuals, shall be assessed, with the taxes properly chargeable thereon, the same as other property of the like kind belonging to an individual. No such company or corporation as is mentioned in this section shall be exempt from taxation, whether the same has been or may be created, organized or operated by, under or by virtue of any general or special law or laws, or whether heretofore exempted from taxation or not, but this section shall apply to all such companies and corporations without distinction or exception.
MAKING UP THE PERSONAL PROPERTY BOOK.
68. From the information obtained as aforesaid, the assessor shall proceed to make up his personal property book as follows: He shall enter therein the names of the owners of personal property, and of other persons liable to capitation tax, alphabetically arranged by districts, and opposite the name of each person, in separate columns, the persons and subjects of taxation with which he is chargeable, that is to say: The number of white male residents over the age of twenty-one, not exempt from taxation on account of bodily infirmity; the number of colored male residents over the age of twenty-one, not exempt from taxation on account of bodily infirmity; the number of horses, mules, asses, and jennets, and the value thereof; the number of cattle and the value thereof; the number of sheep and the value thereof; the number of hogs and the value thereof; the value of farming and garden utensils and implements, of agricultural products, and products of animals not exempt from taxation; the number of carriages, carryalls, gigs, buggies, coaches, hacks, wagons, carts, drays and vehicles, and the value thereof, not including those constituting part of the stock of a merchant or manufacturer, or those included as farming utensils; the number of watches and clocks and the value thereof, not including those constituting part of the stock of a merchant or manufacturer; the number of piano-fortes, organs and melodeons and the value thereof, not including those constituting part of the stock of a merchant or manufacturer; the value of all gold and silver plate and jewelry, not including such articles constituting part of the stock of a mercbant or manufacturer, or articles before enumerated ; the value of household and kitchen furniture, not including articles before enumerated; the value of the property and capital (excluding real estate and articles exempt from taxation, but including money, credits and investments not exempt from taxation, whether due or not, and whether in or out of the state,) employed by any corporation, firm or individual in any trade or business, after deducting debts as allowed by sections fifty-two and sixty-five of this chapter; all money, and the value of all credits and investments not otherwise assessed nor exempt from taxation, whether due or not, and whether in or out of the state, after deducting debts as aforesaid ; the value of toll bridges and ferries; the value of railroad bridges upon which a separate toll or fare is charged; the amount of money, bonds and evidences of debt under control of receivers and commissioners, and amount deposited or invested by order of court to the credit of any suit; value of all personal property not exempt from taxation nor otherwise assessed, including the number of shares of stock held by any person in any bank doing business within this state; and it shall be the duty of any officer of such bank who may be called on for that purpose to furnish the assessor with the names of all non-resident stock-holders in such bank, and the amount of stock held by each of them therein ; whole amount of tax due from each corporation, firm and individual, exclusive of taxes assessed on land book.
69. If the assessor discover that any taxes on personal property were omitted in any former year, not exceeding five, he shall enter the same, with interest thereon, in his personal property book.
RULES APPLICABLE TO BOTH LAND AND PERSONAL PROPERTY BOOKS.
70. The assessor shall add up the columns of figures on each page of his personal property book, so as to show, at the bottom of each page, the aggregate of each column; and at the end of each district list he shail enter the aggregates from the bottoms of the respective pages pertaining to such district, with reference to the pages from which he bas transferred the said aggregates ; and shall there add op the same, so as to show the total of each column for the whole district. The totals thus ascertained for the several districts shall be transferred, with proper references, to the end of such books, there added up, so as to show the total of each column for the whole assessment district.
71. The assessor shall make a particular report, under oath, to the clerk of the county court of his county, of all his own property subject to taxes in his assessment district, showing the whole amount of taxes chargeable
' to him therefor. He shall enter his own property and the taxes chargeable thereon, ppon his books in like manner as those of other persons are entered. For failing to perform any duty required of him by this section, he shall forfeit fifty dollars.
72. In any case in which, in consequence of there being no assessor, or from any other cause, a land book or personal property book was not made out for any assessment district for any year since the twentieth day of June, one thousand eight hundred and sixty-five, or if any such book be not made out for any year hereafter, the assessor for such district shall proceed to make out the proper personal property book for such year, according to the rate of taxation prescribed therefor by law, and the clerk of the county court shall in like manner make out the proper Jand books for such year. The like proceedings shall be had with and under such book, and for the collection of the taxes tberein charged, as if the said books had been duly made during the year to which they relate.
733. If by reason of war, insurrection, riot, forcible resistance to the execution of the laws, or imminent danger thereof, the assessor cannot perform bis duties in his district, or any part thereof, he shall nevertheless proceed to make his assessment by reference to the former land and personal property books, or upon the best information he can obtain, and like proceeding may be had for the collection of taxes thus charged, as if such assessment had been regularly made.
74. If the land book for any district be destroyed or removed, so that the same cannot be used for reference by the assessor of such district, or clerk of the county court, and no reliable copy thereof can be obtained, the anditor, with the consent and approval of the governor, may appoint one or more commissioners to reassess the lands in such district, and with the aid of the clerk of the county court, make up a new land book therefor, and, with the like consent and approval, may allow them such compensation as shall be deemed reasonabie.
PROCEEDINGS OF THE ASSESSOR AFTER THE BOOKS ARE MADE OUT.
75. The assessor shall make three fair copies of his personal property book, and when the same shall be completed, shall piesent them, together with the lists mentioned in the fifty-seventh section of this chapter, to the clerk of the county court of the county, who shall, with such assistance as may be necessary, carefully and minutely compare the books with the said lists, and examine them in such other way as his information will enable bim to do. The assessor shall attend at the office of the clerk, and shall assist at the examination so far as he may be desired by the clerk. The clerk shall point out to the assessor such errors, if any, as in his opinion may exist in any of the books, and every such error shall be corrected; but when the clerk and assessor cannot agree as to the propriety of such correction, the matter shall be submitted to the prosecuting attorney for the county, and they shall conform to his decision. When