Stoppage of of railroads. 2231. CHAPTER LXXXVI. RAILROADS. AN ACT CONCERNING RAILROAD CROSSINGS. [Session Laws, 1874.]. SECTION 1. In all cases where two railroads shall trains at crossing cross each other, every train on approaching such crossing shall come to a full stop immediately before it reaches such crossing, and shall cross such track at a speed not exceeding four miles per hour. Penalty for violation of the foregoing sec tion. Crossing of track of railroad already constructed by another rail 2232. SEC. 2. Any and every engineer, conductor or other person, having charge of and running any locomotive or train or any such railroad, who shall violate section one of this act shall be deemed guilty of a misdemeanor, and on conviction shall be fined in a sum not less than fifty nor more than two hundred dollars for each offense. 2233. SEC. 3. Whenever any railroad company in this state shall have constructed its track, and it shall be necessary for any other company to cross the same with its road. Securing of right of way track, it shall be lawful for such company to do so at any greement. suitable place, so as not to obstruct such track already con in case of disa structed, and if the parties cannot agree as to the right of way and damages for such crossing, the company desiring to cross may proceed to secure the right of way for such crossing only by condemnation in the same manner as provided other cases. Acquiring right line. Reversion of way to former owner, on payment of AN ACT CONCERNING RALROADS. [Session Laws, 1874.] 2234. SECTION I. That any railroad company, having of way for new located its line of road whether the same is completed or of previous right not, may make a new location of its line, and may acquire the right of way for such new line, in the same manner as is amount paid by now provided for acquiring the right of way by the statutes of Colorado. Provided, that in acquiring said new right of way, the previous right of way shall revert to the owner or owners of the land through which said previous right railroad compa ny. of way was granted, on the payment or tendering payment to the railroad company the amount assessed by the board of appraisers and paid by said railroad company for said previous right of way. AN ACT TO PREVENT FIRES ON THE PRAIRIES. [Session Laws, 1874.] manner of con 2235. SECTION I. That every railroad corporation ope- Fire guards; rating its line of road or any part thereof within this state, struction. shall between the fifteenth day of July and the first day of October of each and every year, upon each side of its line of road, plough as a fire guard a continuous strip of not less than six feet in width, which said strip of land shall run parallel with said line of railroad, and be ploughed in such good and workmanlike manner as to effectually destroy and cover up the vegetation thereon and be sufficient to prevent the spread of fires, and the outer line of said strip of ploughed land shall be upon the outer line of such corporation's right of way, or if upon land owned by said corporation, one hundred feet on either side from the centre of the road; provided, that such fire guard need not be constructed within the limits of any town or city, nor along the line of a railroad running through the mountains, or over other lands where ploughing would be impracticable. road company struct fire 2236. SEC. 2. Any railroad company failing to comply Penalty for railwith the provisions of section one of this act, shall be failing to conliable to pay a penalty of two hundred dollars for each and guards. every mile or fractional part thereof, of such strip of land as it neglects to plough upon either side of the line of its road in this state, in each and every year as aforesaid, the same to be collected in an action of debt in any court of complaint [competent] jurisdiction, in the name of the people of the state of Colorado, and when collected it shall be paid into the school fund of the county wherein the cause of action accrued, and provided that the said action shall be brought within three years next after it accrues. Liability of railtoads for damages occasioned by fire. 2237. SEC. 3. That every railroad corporation operating its line of road or any part thereof within this state, shall be liable for all damages by fire that is set out or caused by operating any such line of road or any part thereof, and such damages may be recovered by the party damaged by the proper action in any court of competent jurisdiction; provided, the said action be brought by the party injured within three years next after the said damage. shall have been inflicted or caused. Compulsory process in case rect return of property for taxation. CHAPTER LXXXVII. REVENUE. AN ACT TO ENABLE COUNTY COMMISSIONERS TO CORRECT FALSE 2238. SECTION I. [Session Laws, 1876.] When the county commissioners of of false or incor- any county have reason to believe that any person has given or has caused to be given to the assessor, a false or incorrect statement of his, her or their taxable property, or has refused or neglected to make the statement required by law, said county commissioners may, and are hereby empowered to issue compulsory process, and require the attendance of any person or persons whom they may suppose to have a knowledge of the value or amount of such taxable property, and examine such person or persons, on oath, in relation to such property. Liability for costs and ex penses by persons making false returns. 2239. SEC. 2. In all cases in which any person or persons shall make or cause to be made a false or incorrect statement of the amount or value of their taxable property, or neglect or refuse to make a statement, for the purpose of evading the payment of taxes in whole or in part, such person or persons shall be liable for and pay all costs and expenses that may be incurred under the provisions of this act. The same fees and costs shall be allowed and paid, as is now or may be allowed by law for similar services, and if not paid, may be collected before any justice of the peace of the proper county, by suit in the name of the board of county commissioners. But in all cases under this act, when the statement shall be found correct, and no intention to evade the payment of taxes shown, the costs and expenses under this act, shall be paid out of the county treas*ury of the proper county, on the order of the county commissioners. AN ACT TO PROVIDE FOR THE ASSESSMENT AND COLLECTION OF Be it enacted by the General Assembly of the State of Colorado: Object of levy. 2241. SEC. 2. A poll tax shall be assessed on every able-bodied male inhabitant of the state, over the age of Poll tax. twenty-one and under fifty years, whether a citizen of the United States or an alien. DEFINITIONS. 2242. SEC. 3. Whenever the terms mentioned in this section are employed in this chapter they are employed in the sense hereinafter affixed to them. Definition of First-The term real estate includes-first, all lands within the state to which title, or the right to title, has been real estate. acquired from the government of the United States; second, all mines, minerals and quarries in and under the land, and all right and privileges appertaining thereto; third, improvements. Denfinition of Second-The term "improvements", includes—first, all buildings, structures, fixtures and fences erected upon or improvements. affixed to land, whether title has been acquired to said land or not. Definition of Third-The term "personal property" includes everything which is the subject of ownership not included within personal properthe term real estate. Fourth-The term "full cash value" means the amount at ty. Definition of full cash value. Definition of credit. Property taxable. which the property would be appraised if taken in payment of a just debt due from a solvent debtor. Fifth-The term "credit" includes every claim and demand for money, labor or other valuable thing, and every annuity or sum of money receivable at stated periods; but pensions from the United States, and salaries or payments* expected for services to be rendered, are not included in the above term: 2243. SEC. 4. All property, both real and personal, within the state, not expressly exempt by law, shall be subject.to taxation. The increase in the value of private lands, caused by the planting of hedges, orchards and forests on private lands thereon, shall not be taken into account in assessing such lands for taxation, for the period of ten years from the first day of July, A. D. 1876. Hedges, orch ards and forests exempt from taxation until 1886. Real and per exempt from taxation. 2244. SEC. 5. The following classes of property shall sonal property be exempt from taxation, to wit: first, mines and mining claims bearing gold, silver and other precious metals (ex.cept the net proceeds and surface improvements thereof,) for the period of ten years from the first day of July, A. D. 1876; second, ditches, canals and flumes owned and used by individuals or corporations for irrigating lands, owned by such individuals or corporations or the individual members thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purpose; third the property, real and personal, of the state, counties, cities, towns, and other municipal corporations and public libraries; fourth, lots with the buildings thereon, if said buildings are used solely and exclusively for religious worship, for schools, or for strictly charitable purposes; also, cemeteries not used or held for private or corporate profit. Taxes which shall be levied. 2245. SEC. 6. There shall be levied and assessed upon taxable, real and personal property within this state in each year the following taxes: For state revenue, three mills on a dollar, except as provided in section forty-four of this act, when no other rate is directed by the state board of equaliRate for interest zation; for interest and payments on county bonds, such rate as may be necessary to pay said interest and payments; Rate for county for ordinary county revenue, including the support of the Rate of tax for state revenue. and payment on county bonds. revenue. Rate for schools. poor, not more than ten mills on the dollar; for the support |