"(1) Lon V. Stephens is governor of the state of Missouri, having, in January, 1897, succeeded his predecessor, William J. Stone, who was such governor from 1893 to 1897; Edward C. Crow is attorney general of the state, having, in January, 1897, succeeded R. F. Walker, his predecessor, who was attorney general from 1893 to 1897; Frank Pitts is state treasurer, having succeeded, in January, 1897, his predecessor, Lon V. Stephens, who was state treasurer from 1893 to 1897; James M. Seibert is now, and has been since January, 1893, state auditor; and A. A. Lesueur is now, and has been since January, 1893, secretary of state. The state board of equalization is now, and has at all the times hereinafter mentioned been, composed of the governor, attorney general, state treasurer, state auditor, and secretary of state. The matters hereinafter set forth are of record in the offices of the said officers of the state board of equalization.
"(2) The Armour Packing Company is now, and was at all the times hereinafter stated, a corporation organized and existing under and by virtue of the laws of the state of New Jersey, with its chief office therein, having complied with the act of 1891, so as to do business in this state, and engaged at Kansas City, in the state of Kansas, in the general packing business; that is to say, in killing and dressing food animals, and the sale of meats thereof. In this business it has always been necessary to ship in cars the dressed meats from the packing houses in the state of Kansas into and through all the states of the Union, and through all the counties in this state traversed by railroads, which includes most of the counties therein; and to that end and for such purpose it has always owned a large number of refrigerator cars specially constructed so as to preserve at a cool temperature dressed meats therein packed for shipment over the various roads of the country, which cars, when loaded and ready for shipment, are placed in the trains operated by railroad companies, and hauled to their respective destinations. These cars have painted thereon `Kansas City Dressed Beef Line,' and there is no corporation or company of that line, and no person doing business in that name.
"(3) The legislature of this state, in 1895, passed, and the governor approved, an act in words and figures as follows:
"`An act to provide for the assessment and taxation of railway cars other than those which are the property of railroad companies, by amending article 8 of chapter 138, Revised Statutes of Missouri, 1889, relating to assessment and taxation of railroads, by adding thereto eight new sections.
"`Section 1. Car companies must file statement of mileage made by cars — Railroad companies required to file statement with auditor — Statements to be laid before state board of equalization — Duty of state board of equalization — Two per cent. state tax to be levied — Duty of auditor to furnish car company with statement showing aggregate mileage, etc. — When tax is to be paid — Penalty for refusal to make statement — Duty of auditor and attorney general as to delinquents.
"`Be it enacted by the general assembly of the state of Missouri, as follows:
"`Section 1. That article 8, of chapter 138, Revised Statutes of Missouri 1889, be and the same is hereby amended by adding thereto eight new sections, to be known and designated as sections 7723a, 7723b, 7723c, 7723d, 7723e, 7723f, 7723g, and 7723h, in words and figures as follows:
"`Sec. 7723a. The president or other chief officer of every car company, car trust, mercantile company or corporation other than a railroad company operating a line of railroad, and every individual owning any stock cars, furniture cars, tank cars, sleeping cars or any other kind of cars, shall, on or before the first day of January in each year, make to the state auditor a true, full and accurate statement, verified by the affidavit of the officer or person making the same, showing the aggregate number of miles made by their cars over the several lines of railroad in this state during the year next preceding the first day of June, and a further statement showing the average number of miles traveled per day by the cars of the particular class or classes covered by the statement, in the ordinary course of business during the year.
"`Sec. 7723b. The president or other chief officer of every railroad company whose lines run through or into this state shall, on or before the first day of January, in each year, furnish to the state auditor a statement verified by the affidavit of the officer or person making the same, showing the total number of miles made by the cars of every such company, car trust, mercantile company or individual over their lines in this state during the year next preceding the first day of June. Such statement shall also show, separately, the name and aggregate number of miles traveled over their lines in this state by the cars of each such car company, car trust, mercantile company or individual, and the average number of miles traveled per day
by each of the particular classes of cars covered by the statement, in the ordinary course of business during the year.
"`Sec. 7723c. Such statement shall be filed by the state auditor and laid before the state board of equalization at the time and in the manner as is required concerning the returns of railroad companies.
"`Sec. 7723d. It shall be the duty of the state board of equalization to ascertain from said statements the number of cars required to make the total mileage of the cars of each such car company, car trust, mercantile company or individual within the period of one year. The board shall ascertain and fix a valuation upon each particular class of such cars, and the number so ascertained to be required to make the total mileage of the cars of each such car company, car trust, mercantile company or individual within the period of one year shall be assessed to the respective car companies, car trusts, mercantile companies and individuals. For the purpose of making this assessment, the board is authorized to base the assessment upon the returns of the several railroad companies, in case any such car company, car trust, mercantile company or individual shall fail or refuse to make the statement herein required; and in determining the daily average travel of such cars, the board, in so far as may be practicable, shall harmonize the statements of the several railroad companies, car companies, car trusts, mercantile companies and individuals with respect thereto, fixing a uniform daily average travel of cars of each particular class. Such assessment shall be included in the record and proceedings of the board, and shall be filed in the office of the state auditor on its adjournment.
"`Sec. 7723e. Upon the aggregate assessment and valuation of the cars of each such car company, car trust, mercantile company or individual, there shall be levied and collected in lieu of all other taxes a state tax of two per cent.
"`Sec. 7723f. On or before the first day of August in each year, the state auditor shall make out and transmit by mail to the president or third chief officer of every such car company, car trust, mercantile company or individual, a certified statement showing the aggregate mileage of the cars of each such car company, car trust, mercantile company or individual over the several lines of railroad in this state during the period of one year; the number of cars required to make such aggregate mileage in one year, the valuation per car; the aggregate valuation of such cars, and the amount of state tax due thereon. On or before the first day of January following, every such car company, car trust, mercantile company or individual shall pay directly into the state treasury the amount of the state tax set out in said certified statement of the state auditor.
"`Sec. 7723g. If any such car company, car trust, mercantile company, individual or railroad company shall fail or refuse to make the statement herein required, or to pay the tax herein imposed, such car company, car trust, mercantile company, individual or railroad company shall forfeit and pay to the state for such failure or refusal the sum of not less than twenty-five dollars nor more than one hundred dollars per day, for the use of the common-school fund, for every day they shall fail or refuse to make such statement or to pay such taxes.
"`Sec. 7723h. Whenever any such car company, car trust...
