HAYS
C. J. Buck and Broderick, JJ., concurring.
OPINION
HAYS, C. J.
By the
act of Congress of March 3, 1875 (1 Supp. U.S. Rev. Stats.,
p. 91), the right of way was granted through the public lands
of the United States in this territory to any railway company
duly organized under the laws of any state or territory, upon
certain conditions, to the extent of one hundred feet on each
side of the center line of said road, "also grounds
adjacent to such right of way for station buildings, depots,
machine-shops, sidetracks, turnouts, and water stations--not
to exceed in amount twenty acres for each ten miles of
road." The respondent company was duly organized, and
obtained the right of way, under said act, through the lands
of the United States in this territory, and built their road
thereon. Section 1463 of the Revised Statutes of this
territory is as follows: "The president, secretary,
superintendent, or other principal accounting officers of any
railroad or telegraph company having property in this
territory, whether incorporated under the law of this
territory or not, when any portion of the property of said
railroad or telegraph company is situated in more than one
county, shall list for assessment and taxation, verified by
the oath of the person so listing, all the following
described property belonging to said corporation within the
territory, viz.: Roadbed, superstructure, right of way, and
all structures situated thereon, rolling stock, sidetrack,
telegraph lines, furniture and fixtures, and personal
property belonging to such corporation. Such list shall
contain, first, the number of miles of such railroad or
telegraph line in the territory, and the number of miles of
the same in each organized county therein; and such return
must be made to the territorial comptroller on or before the
first day of April, annually. If the return aforesaid be not
received by said comptroller by the third day of April, he
must thereupon proceed to obtain the facts and information
aforesaid in any manner that may appear most likely to secure
the same correctly, and for that same purpose may address a
written communication to the corporation, or to some officer
of the corporation who has failed or refused to
make the return aforesaid. As soon as practicable after the
comptroller has received said return, or procured the
information to be set forth in said return, a meeting of the
territorial board of equalization, consisting of the
governor, territorial treasurer, and comptroller, shall be
held at the office of said comptroller; and the said board
must then value and assess the property of said corporation
for each mile of said road or line, the value of each mile to
be determined by dividing the sum of the whole valuation by
the number of miles of said road or line. In making up such
valuation or assessment, the said board shall examine and
consider the return herein required to be made, or the
information procured by the comptroller in default of such
return, together with such other reliable information
relative thereto as they may be able to procure. Said board
shall not assess the value of any machine-shop or repair shop
or other buildings not situated on said right of way or
grounds or other real estate of any corporation or company
within this territory; but it shall be the duty of the
assessor of the county, city, or district in which said
machine or repair shops, or other buildings or grounds, or
other real estate is situated, to assess the same, and make
return thereof, in the manner provided for the assessment and
return of real estate belonging to individuals, on or before
the second Monday of May, or as soon thereafter as the said
board, or any two thereof, shall have made and determined
said valuation and assessment. The territorial comptroller
must certify to the clerks of the boards of county
commissioners of the several counties in which property of
the aforesaid corporations, or any part thereof, may be
situated, the assessment
per mile so made on the property of any such corporation,
specifying the number of miles, and amount, in each of said
counties. The county commissioners must thereupon divide and
adjust the number of miles, and the amounts, falling within
each precinct, city, town, school district, or other
division, in their respective counties, and cause such
amounts to be entered and placed on the lists of taxable
property, or assessment-rolls, returned by the several
assessors. The comptroller must certify whether a return was
made to him by such corporation, or proper officer thereof,
or whether the information required in and by such returns
was procured by himself; and in case the return was not made
as required by this act, or, being made, was
not sworn to, it is the duty of the county commissioners to
add any amount not exceeding ten per cent to the valuation
thus brought before them."
The
officers of the railroad company, in listing its...
