OPINION
Olds, J.
This is
a suit brought by the appellant against the appellees to
enjoin the collection of taxes assessed against the appellant
railway company, by the State Board of Tax Commissioners of
Indiana.
The
plaintiff is a corporation organized under the laws of
Pennsylvania, West Virginia, Ohio, Indiana and Illinois, and
is, and has been, for several years, engaged in the business
of a common carrier of freight and passengers, and in
operating a system of railroads in the States of
Pennsylvania, West Virginia, Ohio, Indiana and Illinois,
having various lines of railroads in Indiana; and its
railroad track and rolling stock was assessed for taxation by
the said State Board of Tax Commissioners, under the act of
the Legislature of Indiana, approved March 6, 1891.
The
principal question involved in this case relates to the
constitutionality and validity of the law under which the
appellant's property was assessed, but some other
questions are presented by the record which we will consider
later on.
The act
makes provision for the assessment of real and personal
property by township and county assessors, creates a county
board of equalization in each county in the State, and
section 114 gives to such county boards "power to hear
complaints of any owner of personal property, except
'railroad track' and 'rolling stock' of
railroads, to equalize the valuation of property and
taxables," and provides that "it shall pass upon
each valuation, and may, on sufficient cause being shown, or
on its own motion, correct the assessment or valuation of any
property in such manner as will, in its judgment, make the
valuation thereof just and equal," and
section 125 provides that "Appeals shall lie from the
decision of any county board of review to the State Board of
Tax Commissioners, which shall hear and determine the same in
such manner as it may by its rules prescribe, and certify its
decision, which shall be final, to the proper county
auditor."
In
relation to the assessment of railway property the act
provides: "Section 77. Between the first day of April,
and the first day of June, of the year 1891, 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 roads 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 April 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 April, 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.
"Section
78. Such right of way, including the superstructures, main, side or second track and turnouts,
turn-table, telegraph poles, wires, instruments and other
appliances, and stations and improvements of the railroad
company on such right of way (excepting machinery, stationary
engines and other fixtures, which shall be considered
personal property) shall be held to be real estate for the
purpose of taxation, and denominated 'railroad
track,' and shall be so listed and valued," etc.
Section
79 declares that the railroad track shall be listed and taxed
in the several counties, etc.
Section
80 declares that "The movable property belonging to a
railroad company shall be held to be personal property, and
denominated, for the purpose of taxation, "rolling
stock." Such rolling stock shall be listed and taxed in
the several counties, townships, cities and towns in the
proportion that the main track used or operated in such
county, township, city or town bears to the length of the
main track used or operated by such person, company or
corporation, whether owned, operated or leased by him or them
in whole or in part."
Section
81 provides for the taxation of tools, materials for repairs,
etc., in the county, township, city or town where the same
may be on the first day of April of each year, and section 82
provides for the taxation of all real estate of any railroad
other than that denominated "railroad track" and
improvements thereon as lands and lots in the county,
township, city or town where situated.
Section
83 declares that "Between the first day of April and the
first day of June of each year every person, company or
corporation, 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 contain:
"First. A full and correct detailed
inventory of all the rolling stock belonging to, or leased,
hired, used or operated by such company, and
which shall distinctly set forth the number of locomotives
and tenders of all classes, passenger cars of all classes,
sleeping, chair, and dining cars, express cars, baggage cars,
horse cars, * * freight cars, flat cars, pay cars, hand cars,
tank or oil cars, and all other kinds of cars, and the true
cash value thereof on the first day of April of the current
year shall be set opposite each of them. Such list or
schedule shall also set forth the number of miles of main
track on which such rolling stock is used in the State of
Indiana. For the purpose of taxation such rolling stock
leased or hired from persons or corporations, other than the
railroad companies, shall be deemed the property of the
railroad company leasing the same and for that purpose shall
be valued at such proportion of the full value thereof as the
time during which the same is used on such railroad during
the year bears to the whole year.
"Second.
Such list shall also contain a full and correct inventory of
all other personal property of such railroad company not
specifically taxed, including the tools, * * 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 April."
The
third subdivision provides for an inventory of real estate
other than that denominated "railroad track."
Section
84 makes it the duty of county auditors to return to the
proper assessors a copy of the lists as contained in the
second and third specifications to be assessed by such
assessors, the same to be treated in all respects in regard
to assessments and equalization as other similar property
belonging to individuals.
Section
85 reads as follows: "At the same time that the lists or
schedules as hereinbefore required to be returned to the
county auditor, the person, company or corporation running, operating or constructing any railroad in this
State shall under the oath of such person, or the secretary
or superintendent of such company or corporation, return to
the Auditor of State sworn statements or schedules, as
follows:
"First.
Of the property denominated 'railroad track,' giving
the length of the main and side or second tracks and
turnouts, and showing the proportions in each county and
township and the total in the State.
"Second.
The rolling stock, whether owned or hired, giving the length
of the main track in each county, and the entire length of
the road in this State.
"Third.
Showing the number of ties in track per mile, the weight of
iron or steel per yard used in the main and side tracks, what
joints or chairs are used in the track, the ballasting of
road, whether graveled, stone or dirt, the number and quality
of buildings or other structures on 'railroad
tracks,' the length of time iron or steel in track has
been used, and the length of time the road has been built.
"Fourth.
A statement or schedule showing: 1st. The amount of capital
stock authorized and the number of shares into which such
capital stock is divided. 2nd. The amount of capital stock
paid up. 3rd. The market value, or if no market value, then
the actual value of the shares of stock. 4th. The total
amounts of all indebtedness except for current expenses for
operating the road. 5th. The total listed valuation of all
its tangible property in this State. Such schedule shall be
made in conformity to such instructions and forms as may be
prescribed by the Auditor of State."
Section
86 subjects the persons, companies, and corporations to a
penalty for failure to file such reports.
Section
87 reads as follows: "The Auditor of State shall...
