receipts including all sums earned or charged, whether actually received or not, from whatever source derived, for business done within this state, for the year ending the thirtieth day of June, for and on account of such company, including the company's proportion of gross receipts for business done by it within this state in connection with other companies, firms, corporations, persons, or associations, excluding therefrom all receipts derived wholly from interstate business or business done for the federal government. Such statement shall also contain the total gross receipts of such company, for such period, from business done within this state. 16. In the case of express companies, the gross receipts for the year ending thirtieth day of June, from whatever source derived, of each office within this state, giving the name of each office in this state. 17. In the case of express companies, such statement shall also contain the whole length of the line of rail and water routes, over which the company did business on the thirtieth day of June and the length of so much of such lines of land and water transportation as is without and within this state, naming the lines within this state. (106 v. 591.) See 102 v. 224, § 61. Assessment of values. SEC. 5451. On the first Monday in July of each year, the commission shall ascertain and assess the value of the property of the telegraph and telephone companies in this state, except that in the case of express companies the commission shall ascertain and assess such value on the first Monday of September of each year. (106 v. 572.) See 102 v. 224, § 62. How determined. SEC. 5452. In determining the value of the property of such companies in this state, to be taxed within the state and assessed as herein provided, the commission shall be guided by the value of the property as determined by the value of the entire capital stock of the companies, and such other evidence and rules as will enable such commission to arrive at the true value, in money, of the entire property of such companies within this state, in the proportion which such property bears to the entire property of the companies, as determined by the value of the capital stock thereof, and such other evidence and rules. (102 v. 224, § 63.) The property of a corporation may be regarded in the aggregate, as a unit, an entirety, as a plant designed for a specific object; and its value may be estimated not in parts, but taken as a whole. State ex rel. v. Jones, 54 Ohio State 492. Express Company v. Auditor, 165 U. S. 174. Express Company v. Auditor, 166 U. S. 185. Hearing. SEC. 5453. Before the assessment of the property of any express, telegraph or telephone company is determined, any company or person interested shall have the right, on written application, to appear before the commission and be heard in the matter of the valuation of the property of any company for taxation. (102 v. 224, § 64.) Corrections. SEC. 5454. Between the date herein fixed for the assessment of the property of any such company for taxation by the commission, and the date herein fixed for the certification by the commission of the apportioned valuation to the several counties, the commission may, on the application of any interested person or company, or on its own motion, correct the assessment or valuation of the property of any such company, in such manner as will, in its judgment, make the valuation thereof just and equal. (102 v. 224, § 65.) Errors in assessing the tax cannot be corrected by the courts until the remedies provided by statute for obtaining such correction have first been exhausted: State v. Express Co., 2 O. N. P. 98, 3 O. D. (N. P.) 326 [affirmed, Express Co. v. State, 55 O. S. 69]. Deductions. SEC. 5455. The commission shall deduct from the total value of the property of each express, telegraph and telephone company in this state, the value, as assessed for taxation of any real estate situated within this state and owned by such company. (102 v. 224, § 66.) Apportionment. SEC. 5456. The value of the property of telegraph and telephone companies of this state, after deducting the value of the real estate, shall be apportioned by the commission among the several counties through or into which the lines of such telegraph or telephone companies run, so that to each county shall be apportioned such part of the entire valuation as will equalize the relative value of the property of the company therein, in proportion to the whole value of the property of the company in the state, and in the proportion that the length of the lines of wire owned by the company in the county, bears to the whole length of the lines of wire in all the counties in the state, and to each city, village and taxing district, or part thereof, therein. (102 v. 224, § 67.) Apportionment of value of express companies. SEC. 5457. The value of the property of express companies shall be apportioned by the commission among the several counties in which the company does business, in the proportion that the gross receipts in each county, bear to the entire gross receipts in all the counties in the state, and to each city, village and taxing district, or part thereof, therein. (102 v. 224, § 68.) Apportionments certified to county auditors. SEC. 5458. On the second Monday of July, the commission shall certify to the county auditor the amount apportioned to his county and to each city, village, township or other taxing district therein, except that in the case of express companies the commission shall so certify on the third Monday of September. (106 v. 573.) See 102 v. 224, § 69. How taxes levied. SEC. 5459. The county auditor shall place the apportioned valuation on the tax list and duplicate, and taxes shall be levied and collected thereon, at the same rate and in the same manner, as taxes are levied and collected on other personal property in the taxing district in question. (102 v. 224, § 70.) CHAPTER TWENTY. PUBLIC UTILITIES. (Continued.) EXCISE TAX. SLEEPING CAR, FREIGHT LINE AND EQUIPMENT COMPANIES. SEC. 5462. Annually, between the first and thirty-first days of May, every sleeping car, freight line and equipment company, doing business or owning cars which are operated in this state, shall, under the oath of the person constituting such company, if a person, or under the oath of the president, secretary, treasurer, superintendent or chief officer in this state of such association or corporation, if an association or corporation, make and file with the commission a statement in such form as the commission may prescribe. (102 v. 224, § 73.) Statement shall contain; what. SEC. 5463. Such statement shall contain: 1. The name of the company. 2. The nature of the company, whether a person or persons or association or corporation, and under the laws of what state or country organized. 3. The location of its principal office. 4. The name and postoffice address of the president, secretary, auditor, treasurer and superintendent or general manager. 5. The name and postoffice address of the chief officer and managing agent of the company in this state. 6. The number of shares of capital stock. 7. The par and market value, or, if there is no market value, the actual value of the shares of stock on the first day of May. 8. A detailed statement of the real estate owned by the company in this state, where situated, and the value thereof as assessed for taxation. 9. The total value of the real estate owned by the company and situated outside of this state. 10. The whole length of the lines of railway over which the company runs its cars, and the length of so much of such lines as is without and is within this state. 11. The whole number and value of the cars owned or leased by the company classifying the cars according to kind, and the daily average number of cars operated in this state. (102 v. 224, § 74.) Equipment company; statement to contain what. SEC. 5464. In the case of an equipment company, such statement shall also contain the whole number and value of the cars owned and leased by the company, classifying the cars according to kind; the whole length of the lines of railway, wherever located, operated by the companies, naming them, to which cars owned by such equipment company are leased, and the length of so much of such lines as is without and within this state, giving the name and location of the lines wholly or partially within this state. 102 v. 224, $75. Valuation. SEC. 5465. On the first Monday in July, the commission shall ascertain and determine the amount and value of the proportion of the capital stock of sleeping car, freight line and equipment companies, representing capital and property of such companies owned and used in this state, and in so determining shall be guided in each case by the proportion of the capital stock of the company representing rolling stock, which the miles of railroad over which such company runs cars, or its cars are run in this state, bear to the entire number of miles in this state and elsewhere over which such company runs cars, or its cars are run, and such other rules and evidence as will enable the commission to determine, fairly and equitably, the amount and value of the capital stock of such company representing capital and property owned and used in this state. (102 v. 224, § 76. Under the terms of the statutes, only the rolling stock of freight line companies is to be assessed for taxation by the tax commission; the other property being returned locally. A. G. R. 1913, p. 611. Hearing. SEC. 5466. Before the amount and value of the capital stock of any company representing capital and property owned and used in this state is determined, any company or person interested shall have the right, on written application, to appear before the commission and be heard in the matter of such determination. (102 v. 224, § 77.) Corrections. SEC. 5467. Between the date herein fixed for fixing the amount and value of the capital stock of any company representing capital and property owned and used in this state, and the date herein fixed for the certification to the auditor of state of such amount, the commission may, on the application of any person or company interested, or on its own motion, review and correct its action in such manner as it deems just and proper. (102 v. 224, § 78.) Certified to auditor of state; excise tax. SEC. 5468. On the first Monday in August of each year, the commission shall certify such amount to the auditor of state, who shall charge a sum in the nature of an excise tax, to be collected from each sleeping car, freight line and equipment company, doing business or owning cars which are operated in this state, to be computed by taking one and twotenths per cent. of the amount fixed by the commission as the value of the portion of the capital stock representing the capital and property of each company owned and used in this state. (102 v. 224, § 79.) Under sections 5462 and 5468, General Code, freight line companies are subjected to a tax in the nature of an excise tax, which tax is assessed upon the amount of rolling stock of such companies which is located in Ohio, and which amount is to be determined by the proportion of the capital stock of the company representing rolling stock which the miles of railroad over which the company runs cars or its cars are run in this state, bears to the entire number of miles in this state and elsewhere over which the company runs cars and its cars are run, and such other rules as may conduce to an equitable proportionment of value. 1913, p. 610. Collection by treasurer of state. A. G. R. SEC. 5469. On or before the first day of September of each year, the auditor of state shall certify to the treasurer of state, as herein provided, for collection from each sleeping car, freight line and equipment company, doing business or owning cars which are operated in this state, the amount so charged. (102 v. 224, § 80.) CHAPTER TWENTY-ONE. PUBLIC UTILITIES. (Continued.) PUBLIC UTILITIES OTHER THAN SLEEPING CAR, FREIGHT LINE For report of gross receipts of Express Companies, see paragraphs 15, 16 and 17 of Section 5450. If an express company has filed a statement, and the auditor has assessed an unlawful tax on the gross receipts alone, which the company has paid under protest, an action will lie to recover whatever the amount thus paid in may be in excess of the amount properly due: Ratterman v. Express Co., 49 O. S. 608; see, to the same effect, Telegraph Co. v. Mayer, 28 O. S. 521. The test prescribed by this statute in determining the character of the corporation is the kind of business carried on by it, since an excise tax is a tax upon business and the tax imposed is upon the business carried on: Railroad v. Poland, 10 O. N. P. (N. S.) 617. This and the following sections are constitutional, as an excise tax upon the privilege of doing business within the state: State, ex rel., v. Jones, 51 O. S. 492; Express Co. v. State, 55 O. S. 69 [following and approving Telegraph Co. v. Mayer, 28 O. S. 5211; Sanford v. Poe, 69 Fed. 546, 16 C. C. A. 305, 9 O. F. D. 50; Express Co. v. Auditor, 166 U. S. 185, 10 O. F. D. 426; Express Co. v. Auditor, 165 U. S. 194, 10 O. F. D. 655. If the state assesses a tax upon the receipts of a telegraph company which are in part derived from interstate commerce and in part by intrastate commerce, and such receipts, although returned in gross are capable of being separated and apportioned, such taxes are valid to the extent that such receipts were derived from intrastate commerce, but they are invalid to the extent that such receipts are derived from interstate commerce: Ratterman v. Telegraph Co., 127 U. S. 411, 6 O. F. D. 74. Making and filing statement by public utility. SEC. 5470. Each public utility, except express and street, suburban and interurban railroad and railroad companies, doing business in this state, shall, annually, on or before the first day of August, and each street, suburban and interurban railroad and railrod company shall, annually, on or before the first day of September, under the oath of the person constituting such company, if a person, or under the oath of the president, secretary, treasurer, superintendent or chief officer in this state, of such association or corporation, if an association or corporation, make and file with the commission a statement in such form as the commission may prescribe. (106 v. 573.) See 102 v. 224, § 81. Statement; what shall contain. SEC. 5471. The statement, provided for in the preceding section, shall contain: 1. The name of the company. 2. The nature of the company, whether a person or persons or association or corporation, and under the laws of what state or country organized. 3. The location of its principal office. 4. The name and postoffice address of the president, secretary, auditor, treasurer and superintendent or general manager. 5. The name and postoffice address of the chief officer or managing agent of the company in this state. (102 v. 224, § 82.) Further statement by railroad company. SEC. 5472. In the case of each railroad company, such statement shall also contain the entire gross earnings, including all sums earned or charged, whether actually received or not, for the year ending on the thirtieth day of June next preceding, from whatever source derived, for business done within this state, excluding therefrom all earnings |