the character of roadbed and fixed equipment, number of miles of double track, the amount of gross and net earnings per mile of road in this state, and any other factor which would give a greater or less value per mile of road in this state than the average value for the entire system. On or after the first Monday in July the commissioner shall give a hearing to all the companies interested, touching the valuation and assessment of their property. The commissioner may, if he see fit, require all argument and communications to be presented in writing. Provided further, that railroads subject to the provisions of this act shall in every instance have the same right of appeal from any assessment, ruling, finding, order or other action by the commissioner of revenue as is provided for and given to other corporations in section forty-three (944) of this act, and under the same rules and conditions prescribed in the said section.

1921, c. 38, s. 65; Ex. Session, 1921, c. 103, s. 1.

970. Leased railroads. If the property of any railroad company be leased or operated by any other corporation, foreign or domestic, the property of the lessor or company whose property is operated shall be subject to taxation in the manner hereinbefore directed; and if the lessee or operating company, being a foreign corporation, be the owner or possessor of any property in this state other than which it derives from the lessor or company whose property is operated, it shall be assessed in respect to such property in like manner as any domestic railroad company.

1921, c. 38, s. 66.

971. Assessment in stock-law territory. The commissioner of revenue shall assess the value of real estate belonging to any railroad company within stock-law territory in this state at the same time that he assesses railroad property for general purposes.

Every railroad company shall report to the commissioner of revenue, on blanks to be furnished by him mileage of such railroad within the stock-law territory, width of right of way, weight of rails, value of rails and ties, number, description, and value of all structures within the stock-law territory, and all other information necessary to enable the commissioner to ascertain the value of such real estate. After assessment shall be made it shall not be changed until the year for the assessment of real property for general tax purposes, except that the commissioner shall correct any assessment of real property on which any struct

ure of over one hundred dollars in value may have been erected, or on which any structure of like value may have been destroyed, as the value of the real estate may be affected thereby.

1907, c. 459.

972. Powers in assessing. The commissioner of revenue shall have power to summon and examine witnesses and require that books and papers shall be presented to him for the purpose of obtaining such information as may be necessary to aid in de termining the valuation of any railroad company. Any president, secretary, receiver, or accounting officer, servant or agent of any railroad or steamboat company having any portion of its property or roadway in this state who shall refuse to attend before the commissioner when required to do so, or refuse to submit to the inspection of the commissioner any books or papers of such railroad company in his possession, custody, or control, or shall refuse to answer such questions as may be put to him by said commissioner, or order, touching the business or property, moneys and credits, and the value thereof, of said railroad company, shall be guilty of a misdemeanor, and on conviction thereof before any court of competent jurisdiction shall be confined in the jail of the county not exceeding thirty days, and shall be fined in any sum not exceeding five hundred dollars and costs; and any president, secretary, accounting officer, servant or agent aforesaid, so refusing as aforesaid, shall be deemed guilty of contempt of such commission, and may be confined, by order of said commission, in the jail of the proper county until he shall comply with such order and pay the cost of his imprisonment. 1921, c. 38, s. 67.

973. Canal and steamboat companies. The property of all canal and stea nboat companies in this state shall be assessed for taxation as above provided for railroads. In case any officer fails to return the property provided in this section, the commissioner of revenue shall ascertain the length of such property in this state, and shall assess the same in proportion to the length at the highest rate at which property of that kind is assessed by them.

1921, c. 38, s. 68.

974. Valuations certified. The commissioner of revenue shall, upon completion of the assessment directed in the preceding sections, certify to the register of deeds of the county the total valuations as hereinbefore determined and apportioned by the

commission, and in case of corporate excess, to the county in which the corporation has its principal place of business, and the board of county commissioners shall assess against the same tax imposed for county, township, or other tax district purposes, the same as is levied on other property in such county, township, or special taxing districts; it shall be paid to the sheriff or tax collector of the county.

1921, c. 38, s. 67a.

975. Assessments reviewed. Any taxpayer owning property assessed originally by the commissioner of revenue may make application to the commissioner for a review of the assessment of its property in the same manner herein provided for complaint by property owners before the county boards, and the commissioner may hear and determine such complaints. 1921, c. 38, s. 28g.

SUBCHAPTER IV. STATE DEPARTMENT OF REVENUE.

976. Department created; powers and duties transferred from state tax commission. From and after the first day of May, one thousand nine hundred and twenty-one, all the powers and duties imposed by any act of law, including revenue and machinery acts, enacted by the present session of the General Assembly, upon the State Tax Commission, shall be transferred to and imposed upon a department to be known as the State Department of Revenue, created by this act, to be administered by the Commissioner of Revenue, to be appointed as provided in this act. All such powers and duties, except as otherwise provided herein, shall devolve upon the Commissioner of Revenue, and wherever in the revenue laws of the State the words "State Tax Commission" are used such words shall, after May first, one thousand nine hundred and twenty-one, be held to mean Commissioner of Revenue, except as otherwise provided in this act.

1921, c. 40, s. 1.

977. Office created; appointment and term of office. There is hereby created the office of Commissioner of Revenue, to be appointed by the Governor, by and with the advice and consent of the Senate, and if such appointment is made when the Senate is not in session, confirmation may be by the Senate at the next session. The term of office shall be for four years from and after the first day of May, one thousand nine hundred and twenty-one, and the succeeding commissioner of revenue shall be nominated

and elected in the year one thousand nine hundred and twentyfour, in the manner provided for the nomination and election of other State officers, and quadrennially thereafter.

1921, c. 40, s. 2.

978. Oath of office. The commissioner of revenue shall take and subscribe the constitutional oath of office to be filed with the secretary of state.

1921, c. 38, s. 2.

979. General supervision of tax system. It shall be the duty of the commissioner of revenue, and he shall have power and authority to have general supervision of the system of taxation throughout the state, and to have and exercise general supervi sion over the administration of all assessment and tax laws, over all county, township, and city tax assessors and boards of equalization, to the end that all assessments of property, real, personal, and mixed, be made relatively just and uniform, and at its true value in money; to require all county, township, and city assessors, boards of equalization and levy and assessment officers, under penalty of forfeiture and removal from office as such assessors or boards, to assess all property of every kind and character at its true value in money.

1. To confer with and advise assessing officers as to their duties under this act, and to institute proper proceedings to enforce the penalties and liabilities provided by law for public officers, officers of corporations, and individuals failing to comply with this act; to prefer charges to the Governor against assessing and taxation officers who violate the law or fail in the performance of their duties in reference to assessments and taxation; and in the execution of these powers the said commissioner of revenue may call upon the attorney-general or any prosecuting attorney in the state to assist him, and any person or officer who fails or refuses to comply with any lawful order of the commissioner of revenue shall be subject to a penalty or forfeiture of one hundred dollars, the same to be imposed by order of said commissioner; and, in addition, any such person or officer so offending shall be liable to punishment by said commissioner as for contempt.

2. At least thirty days previous to the date fixed for listing taxes, to prepare a pamphlet for the instruction of tax assessors. Said pamphlet shall, in as plain terms as possible, explain

the proper working of the tax laws of the state, and shall call particular attention to any points in the administration of the laws which have seemed to be overlooked or neglected. He shall advise the assessors of the practical working of the laws, and explain any points which seem to be intricate and upon which assessors may differ.

3. To receive complaints as to property liable to taxation that has not been assessed or of property that has been fraudulently or improperly assessed through error or otherwise, and to investigate the same, and to take such proceedings and to make such orders as will correct the irregularity complained of, if found to exist.

4. To see that each county in the state be visited as often as is necessary, to the end that all complaints concerning the law of assessment and taxation may be heard; that information concerning its workings may be collected; that all assessing and taxation officers comply with the law, and all violations thereof be punished, and that all proper suggestions as to amendments and changes may be made.

5. To require from any registers of deeds, clerks of courts, mayors and clerks of towns, or any other officer in this state, on forms prescribed by the commissioner of revenue, such annual or other reports as shall enable said commissioner to ascertain the assessed valuations of all property listed for taxation throughout the state under this act, the amount of taxes assessed, collected, and returned delinquent, and such other matters as the commissioner may require, to the end that he may have complete and statistical information as to the practical operation of this act; that every such officer mentioned in this section who shall willfully neglect or refuse to furnish any report required by the commissioner for the purposes of this act, or who shall willfully and unlawfully hinder, delay or obstruct said commissioner in the discharge of his duties, shall forfeit and pay one hundred dollars for each offense, to be recovered in an action in the name of the state. A delay of ten days to make and furnish such report shall raise the presumption that the same was willful.

6. To make diligent investigation and inquiry concerning the revenue laws and systems of other states and countries, so far as the same is made known by published reports and statistics, and can be ascertained by correspondence with officers thereof, and with the aid of information thus obtained, together with