1913_public laws_204_50
CHAPTER 203 AN ACT TO AMEND CHAPTER 50, PUBLIC LAWS OF 1911, IN RELATION TO THE ASSESSMENT OF PROPERTY AND THH COLLECTION OF TAXES. The General Assembly of North Carolina do enact: ARTICLE I. BoarD oF STATE TAX COMMISSIONERS.
Telegraph companies. Every joint-stock association, company, copartnership or corporation, whether incorporated under the laws of this State or any other State or of any foreign nation, engaged in transmitting to, from, through, in or across the State of North Carolina telegraph messages shall be deemed and held to be a telegraph company; and every such telegraph company shall, annually, between the first day of May and the twentieth day of May, make out and deliver to the State Tax Commission a statement, verified by oath of the officer or agent of such company making such statement, with reference to the thirtieth a of April next neers showing: First. The total capital stock of such association, company, copartnership, or corporation. Second. The number of shares of capital stock issued and outstanding, and the par value of each share. Third. Its principal place of business. Fourth. The market value of said shares of stock on the thirtieth day of April next preceding; and if such shares have no market value, then the actual value thereof. | Fifth. The real estate, structures, machinery, fixtures and appliances owned by said association, company, copartnership or corporation and subject to local taxation within the State, and the location and assessed value thereof in each county where the same is assessed for local taxation. Sixth. The specific real estate, together with the permanent improvements thereon, owned by such association, company, copartnership or corporation situated outside the State of North Carolina and not directly used in the conduct of the business, with a specific description of each such piece, where located, the purpose for which the same is used and the sum at which the same is assessed for taxation in the locality where situated. Seventh. All mortgages upon the whole or any part of its property, together with the dates and amounts thereof. Highth. (a) The total length of the lines of said association or company; (b) the total length of such of their lines as is outside the State of North Carolina; (c) the length of the lines within each of the counties and townships within the State of North Carolina.