the county or city for two consecutive weeks. At the time and place so appointed such officer shall sell to the highest bidder for cash the said machine; and the surplus, if any there be after deducting the amount of fine, cost, and damage, shall be paid to the owner of the machine.

14. This act shall apply to all counties in this State whose board of supervisors shall, by a recorded vote, adopt the same and to none other, and upon such adoption this act as to such county shall become immediately operative, and it shall so apply to all incorporated cities whose council shall adopt the same, and to none other.

15. Nothing in this act shall apply to the machines known as traction engines, or to any locomotive engine or electric car running on rails or motor bicycles. Nor shall it apply to any incorporated city or town which now or shall hereafter have ordinances governing the operation of machines within their corporate limits, unless the council of such city or town shall adopt this act in accordance with the provisions of section twenty; and nothing contained in this act shall affect the right of any person injured in his person or property by the negligent operation of any machines to sue and recover damages as heretofore.

16. Every board of supervisors or council adopting this act shall at once notify the secretary of the Commonwealth, who shall keep a record of the counties or cities so adopting, open to public inspection.

CHAP. 300.-An ACT to amend and re-enact section 27 of an act entitled "an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution," approved April 16, 1903.

Approved March 17, 1906.

1. Be it enacted by the general assembly of Virginia, That section twenty-seven of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section one hundred and eighty-nine of the Constitution, be amended and re-enacted so as to read as follows:

$27. Every railway and canal corporation of this State not exempted from taxation by virtue of its charter, and every railway and canal corporation incorporated under the laws of any other State doing business in this State shall report annually, on or before the first day of September to the State corporation commission all of its real and personal property of every description, as of the thirtieth day of June preceding, showing particularly in what county or corporation the principal office or agency of such corporation is located in this State, and in what county. or corporation such property is located, and also showing what part of such property is located in each school district of such county, and classifying the same under the following heads:

First. Roadway and track or canal bed.

Second. Depots, depot grounds and lots, station buildings and fixtures, and machine shops.

Third. Real estate not included in other classes.

Fourth. Rolling stock, including passenger, freight, cattle or stock, baggage, mail, express, sleeping, palace, and all other cars owned by or belonging to the corporation, boats, machinery, depot, and office furniture and equipments, houses and appurtenances occupied by lock gate keepers and other employees: provided, that foreign railway and canal corporations doing business in this State shall report and be assessed on the average amount of rolling stock habitually used by them in this State. Fifth. Stores.

Sixth. Telegraph lines.

Seventh. Stock, bonds, and other evidences of debt of other corpora tions and individuals and firms held by such company.

Eighth. Stocks, bonds, and other evidences of debt of any person or corporation belonging to any such company, chartered in this State, in excess of its indebtedness, whether the same be held in trust or otherwise by some other person, firm, or corporation, within or without this State, which for the purpose of this act, shall be considered to be located at the principal office of such company in this State.

Ninth. All other personal property of such company not enumerated in either of the foregoing heads, which would be taxable under this act if the same belonged to an individual.

Every such corporation shall also report on or before first day of September of each year, the gross transportation receipts of the railway or canal for the twelve months preceding the thirtieth day of June of each year, and in all cases the report shall be so made as to give the data on which the same is made. If such railway or canal is only in part within the Commonwealth, the report shall show what part is within the Commonwealth, and what proportion the same bears to the entire length of the road or canal, and shall apportion the said receipts accordingly. The report herein required shall be verified by the oath of the president or other proper officer. The State corporation commission shall after thirty days' notice previously given by it to the president, treasurer, or other proper officer of such corporation, proceed to ascertain the value of property, and the gross transportation receipts so reported, upon the best and most reliable information that can be procured, and to this end shall be authorized and empowered to send for persons and papers. The State corporation commission shall assess upon said property and gross transportation receipts the taxes imposed thereon by law.

A certified copy of the assessment, when made, shall be immediately forwarded by the clerk of the State corporation commission to the auditor of public accounts, and to the president or other proper officer of each railway and canal corporation so assessed, whose duty it shall be to pay into the treasury of the State, on or before the first day of December following, the taxes upon its property, and the franchise tax upon its gross transportation receipts as shown by said copy of the assessment.

The State corporation commission shall, at such time as it may elect, on or before the fifteenth day of October following, proceed to ascertain and assess the gross transportation receipts of any railway or canal corporation which has failed to make the report herein required, and shall also

assess the value of the property of any such corporation, except its franchise and non-taxable shares of stock issued by other corporations and owned by it, at a fair cash valuation upon the best and most reliable information that can be procured, and to this end shall be authorized and empowered to send for persons and papers, and said commission shall assess upon such gross transportation receipts and property the taxes imposed thereon by law. A certified copy of the assessment when made shall be immediately forwarded by the clerk of the State corporation commission to the auditor of public accounts and to the president or other proper officer of such railway or canal corporation so assessed, whose duty it shall be to pay into the treasury of the State within thirty days after receiving said certified copy of the assessment, the taxes upon its property and the franchise tax upon its gross transportation receipts, as shown by said copy of the assessment.

Such taxes so assessed, and a penalty in addition thereto of five per centum thereon, if the said taxes be not paid at the time provided herein, shall be collected by the treasurer of any county or city in which such corporation owns property, to whom the auditor may deliver a copy of the assessment. The treasurer may distrain and sell any personal property of such corporation, and shall pay the amount of said taxes and penalty into the treasury within one month from the time of delivery to him of the copy as aforesaid. The roadbed, depot, depot grounds, rolling stock, tools, oil, and other articles used in operating railroads owned by mining, lumber, and like companies which transport passengers or freight for other than such owners, shall be assessed by the State corporation commission in the mode prescribed by this act. All other property of such mining, lumber, and like companies shall be assessed by the commissioner of the revenue upon the land and personal property books of the counties and cities where located. Mining, lumber, and like companies operating railroads to transport passengers or freight for others, shall be construed as in the provision of this section as to all of their property, except their real estate, not used as a part of their roadbed or for depot purposes, which shall be assessed by the commissioner of the revenue in the district or city wherein situated.

It shall be the duty of the State corporation commission to prepare and furnish to the several corporations required to make reports under this section forms for such reports, which said corporations shall use in making the reports required of them, and any such corporation which shall fail to make the report hereinbefore required, within the time. herein prescribed, shall be liable to a fine of not less than one hundred dollars nor more than two hundred and fifty dollars for each day such corporation may be in default in making such report. The said fine to be imposed and judgment entered therefor by the State corporation commission after thirty days' notice to any such defaulting corporation to appear before the said commission and show cause, if any, against the imposition of such fine, subject to appeal to the supreme court of appeals. It shall be the duty of the clerk of the State corporation commission to furnish to the council of every city and town and to the board of supervisors of every county, and to the treasurer of every county and city,

wherein any property belonging to such corporation is situated, a certified copy of the assessment made by the State corporation commission of such corporation's property, which shall definitely show the character of the property, its value, and location for purposes of taxation in each county, city, town, and school district, so that county, city, town, and school district levies may be laid upon the same: provided, however, that it shall be the duty of the county superintendent of schools in each county in which a railway or canal is located and operated to furnish on or before the first day of July in each year to such railway or canal corporation or corporations, the boundaries of each school district of said county in which any part of such railway or canal, and its property is situated, and a copy of such boundaries to the clerk of the State corporation commission. Whenever any county superintendent of schools shall fail to furnish to such railway or canal corporation or corporations and the clerk of the State corporation commission, the boundaries of each school district of said county in which any part of such railway or canal and its property is situated, it shall be the duty of the clerk of the State corporation commission to notify the judge of the circuit court of the county wherein such superintendent of schools resides, who shall instruct the grand jury at the next term of the circuit court to ascertain whether such boundaries have been furnished as required in this act, and should said grand jury ascertain that such boundaries have not been furnished, they shall find an indictment against such county superintendent of schools, who shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than twenty-five dollars nor more than one hundred dollars for each school district so omitted.

CHAP. 301.-An ACT to require common carriers doing business in this State to receive and receipt for all freights delivered to them, and to provide a penalty for neglect or refusal therefor.

Approved March 17, 1906.

1. Be it enacted by the general assembly of Virginia, That it shall be the duty of each and every common carrier doing business in this State to receive and receipt for all freight delivered for transmission at any of their freight receiving depots, when delivered ready for shipment, during the business hours established at such depots: provided, that this act shall not apply to live stock, lumber, perishable freight, or to such freight as requires special cars for shipment.

2. For failure to comply with section one of this act every common carrier shall be subject to a fine not less than ten nor more than twentyfive dollars. Each and every refusal to constitute a separate offense.

CHAP. 302.-An ACT prohibiting expectorating or spitting in public places, buildings, theatres, steamboats, railways, and street cars, and other public conveyances, and requiring a sufficient number of spittoons or cuspidors to be provided in smoking compartments and smoking cars when so requested, and also requiring the posting of copies of this act.

Approved March 17, 1906.

1. Be it enacted by the general assembly of Virginia, That no person shall spit, expectorate, or deposit any sputum, saliva, mucus, or any form of saliva or sputum upon the floor, stairways, or upon any part of any theatre, public hall, or building, or upon the floor or any part of any railroad car or street car or steamboat, or upon the floor or any part of any car of interurban or suburban railway, or of any other public conveyance in the State of Virginia, or upon any sidewalk abutting on any public street, alley or lane of any town or city in the State of Virginia; and it is hereby made the duty of the owner or lessee of every theatre, public hall, or building in the State of Virginia to provide every such theatre, public hall, or building with a sufficient number of spittoons or cuspidors.

2. It is further provided, That every railroad or steamboat company shall provide in each smoking compartment or smoking car, when so requested, as many cuspidors or spittoons as may be necessary for the convenience of passengers.

3. Any person violating any provision of this law shall, upon conviction, be fined in a sum not less than one nor more than five dollars, together with the costs of the prosecution, and in default of payment, be imprisoned in the city or county jail for not more than five days.

4. It is further provided that printed copies of this act shall be posted. conspicuously in all public places, buildings, theatres, railway, and street

cars.

CHAP. 303.-An ACT to amend and re-enact an act approved March 7, 1904, entitled "an act to amend and re-enact section 847 of the Code of Virginia," as amended by an act entitled "an act to amend and re-enact sections 826, 831, 832, 834, 835, 836, 838, 840, 841, 846, 847, 849, and 850," and to repeal section 839 of the Code, approved December 31, 1903.

Approved March 17, 1906.

1. Be it enacted by the general assembly of Virginia, That an act approved March seventh, nineteen hundred and four, entitled "an act to amend and re-enact section eight hundred and forty-seven of the Code of Virginia, as amended by an act entitled "an act to amend and re-enact sections eight hundred and twenty-six, eight hundred and thirty-one, eight hundred and thirty-two, eight hundred and thirty-three, eight hundred and thirty-four, eight hundred and thirty-five, eight hundred and thirty-six, eight hundred and thirty-eight, eight hundred and forty, eight hundred and forty-one, eight hundred and forty-six, eight hundred and forty-seven, eight hundred and forty-nine, and eight hundred and fifty,