bridges across the Mississippi and Missouri river, shall be subject to assessment and taxation on the same basis as the property of individuals in the several counties where situated. [14 G. A., ch. 26, §§ 8, 10.]

Railway property: The right of way of a railroad company, and land held by it for depot purposes, are subject to taxation. Although they are taken for public use they are the property of the corporation. Burlington & M. R. R. Co. v. Spearman, 12-112.

Under the act of 1858, which made the property of a railway corporation taxable through its shares of stock only, it was held that real property inside a city, owned by the company and used as depot grounds, was liable for sidewalk tax. Ibid.

Under former statutes by which the property of corporations was taxable only through the shares of stock of its stockholders, held that land owned by a railroad company was not taxable as real property. Tallman v. Treasurer, 12-531; Dubuque & S. C. R. Co. v. Dubuque, 17-120; Faxton v. McCosh, 12527; Davenport v. Mississippi & M. R. Co., 12-539 Also, held, that the provision of the Code of '51, that stock owned by non-resident stockholders in railroad and similar corporations in this state should be taxable in the county where either terminus of the road was situated, was valid. Faxton v. Mc Cosh, 12-527.

Under the Revision the property of railroads was to be assessed and taxed in the same manner as the property of individuals. Iowa Homestead Co. v. Webster County, 21-221; Dubuque P. R. Co. v. Webster County, 21-235.

As to whether the track, depot grounds, buildings, etc., of a railroad corporation, situated within the limits of a city, were under, 9 G. A., ch. 173, which imposed a tax of one per cent per annum upon the gross earnings in lieu of all taxes for any and all purposes, subject to municipal taxation, the supreme court were equally divided; Davenport v. Mississippi & M. R. Co., 16-348; Dubuque & S. C. R. Co. v. Dubuque, 17-120.

But under 12 G. A., ch. 196, similar to the act last referred to, it was held that such property was subject to taxation for municipal purposes and that the one per cent was only in lieu of state and county taxes. Dunlieth & Dubuque Bridge Co. v. Dubuque, 32-427; Davenport v. Chicago, R. I & P. R. Co. 38-633; Dubuque v. Chicago, D. M. R. Co., 47-196; and that 14 G. A., ch. 26, § 9, by which it was sought to release railway companies from such taxes previously levied, was unconstitutional. Dubuque v. Illinois Cent. R. Co., 39-56.

As to whether, under the acts of 1862 and 1868 above referred to, the rolling stock of a railway corporation was subject to municipal taxation in the city where the company had its principal place of business, see the cases of Davenport v. Mississippi & M, R. Co.; Dubuque & S. C. R. Co. v. Dubuque; Dubuque v. Illinois Cent. R. Co., supra.

As to taxation of railway property under present law, see §§ 1281, 1286, 2016-2022.

Bridges. The right of the railway company to use the government bridge over the Mississippi river at Davenport, held not taxable, except as railroad property under $ 2016. Chicago R. I. & P. R. Co. v. Davenport, 51451. The provisions of this section relate to the bridges mentioned, while those of § 2018 apply to other railway bridges. This section is not unconstitutional on the ground that it is not of uniform operation. Missouri Valley & B. R. & B Co. v. Harrison County. 74-283.

These bridges are to be taxed as bridges and not as a part of the railroad, whether owned by the railroad or by private individuals. Chicago M. & St. P. R. Co. v. Sabula, 19 Fed. Rep., 177.

While the United States supreme court has decided that it is the duty of the Union Pacific Railroad Company to operate its whole line, including the bride at Council Bluffs, yet so much of the bridge as is in Iowa may be taxed under the Code of Iowa as a bridge, and not merely the bridge as a part of the road, more especially since that railroad enjoys in relation thereto all the substantial franchises of a bridge company. Union Pacific R. Co. v. Pottawattamie County, 4 Dillon, 497.

Railroad bridges across the Mississippi river are under this section taxed as realty belonging to the company. Keithsburg Bridge Co. v. McKay, 42 Fed. Rep., 427.

1282. Land grants. 20 G. A., ch. 28, § 1. All lands lying within the state of Iowa, which have been heretofore granted or may be hereafter granted to any railroad company or corporation by the general government or by the general government to the state of Iowa and by the state granted to any such railroad company or corporation shall be subject to assessment and taxation within the counties wherein situated from and after the year the same may be earned, to the same extent as though patents had been issued to, and the title of record was in such railroad companies or corporations. The fact that such lands are claimed by more than one such company or corporation shall in no way affect the liability of such lands to assessment and levy, provided, nothing herein contained is intended to subject any lands to taxation for the past that were not taxable prior to the passage of this act.

1283. Evidence. 20 G. A., ch. 28, § 3. Parol evidence shall be admissible to prove when said lands were earned.

1284. 20 G. A., ch. 28, §4. All acts or parts of acts inconsistent with this act are hereby repealed.

1285. Roadbeds. 809. No real estate used by railway corporations for road-beds shall be included in the assessment to individuals of the adjacent property, but all such real estate shall be deemed to be the property of such companies for the purpose of taxation; nor shall real estate, occupied for and used as a public highway, be assessed and taxed as a part of adjacent lands whence the same was taken for such public purpose. [14 G. A., ch. 89.]

1286. Other property. 810. All railway property not specified in section eight hundred and eight of this chapter I§ 1281], shall be taxed upon the assessment made by the executive council as provided in chapter five of title ten, [SS 2016–2022], at the same rates, by the same officers, and for the same purposes as individual property under the provisions of this chapter; and all provisions of this title relating to the levy and collection of taxes shall apply to the taxes so levied upon railway property. [14 G, A., ch. 26, $$ 6, 7.J

Under the act of 1858, which made the property of the railway corporations taxable through their shares of stock only, it was held that real property inside a city, owned by the company and used as depot grounds, was liable for sidewalk tax. Burlington & M. R. R. Co. v. Spearman, 12-112.

PENALTIES ON AID TAXES.

1348. Provisions not applicable. 866. 20 G. A., ch. 194, § 1. The treasurer shall continue to receive taxes after they become delinquent until collected by distress and sale; and if the one-half of the taxes charged against any entry on the tax book in the hands of the county treasurer be not paid before the first day of April after the same has been charged; or if the remaining half of such taxes has not been paid before the first day of October after its maturity, he shall collect, in addition to the tax of each tax payer so delinquent, as penalty for non-payment, interest on such delinquent taxes, at the rate of one per cent per month thereafter until paid; provided,

that in all cases where the half of any taxes has not been paid before the first day of April after the same has been charged on the tax books, penalty as above shall be collected on the whole amount of taxes charged against such entry from the first of March succeeding the levy; and provided also, that the penalty prescribed by this section shall not apply upon taxes levied by any court to pay judgment on city or county indebtedness, but upon such taxes no other penalty than the interest, which such judgment draws, shall be collected; and provided further, nothing in this chapter shall be construed to alter the present rules governing the collection of road taxes, save that all such tax collected by the county treasurer shall be included in the first installment, and provided further, that the penalties provided by this section shall not apply to or be collected upon any taxes levied in aid of the construction of any railroad in this state. R., § 760; C., 51, § 497; 9 G. A., ch. 173, § 18; 13 G. A., ch. 90.]

[By special provision the changes made in this section by 20 G. A., ch. 194, took effect the second Monday in November, 1884.]

The clause relating to railroad aid taxes held unconstitutional as applied to contracts executed before that provision took effect. Lansing v. County Treasurer, 1 Dillon, 522, 528.

RAILWAY AND TOLL BRIDGES.

1547. Supervisors to control location. 1031. Any railway or bridge company that now is, or hereafter may be, incorporated in pursuance of the laws of this state, or of the states of Wisconsin, Illinois, Kansas, Nebraska or Dakota is authorized to construct a railway bridge across the Mississippi, Missouri or Big Sioux rivers, connecting with the eastern or western terminus, as the case may be, of any railway abutting on the Iowa bank of either of said rivers, at such place as shall be designated therefor by the board of supervisors of the county wherein such abutting is to be made and extending toward a point on the opposite bank that may be selected by such company. [10 G. A., ch. 130, § 1, 2, 4.]

1548. Plan to be approved. 1032. No bridge shall be built under the provisions of the preceding section, until the plan thereof has been submitted to and approved by the board of supervisors of the county in which the bridge is to be partly located. [Same, § 3.]

1549. For teams and passengers; toll for. 1033. Any such company may, with the consent of said board of supervisors, construct such bridge with suitable highways and foot ways for teams and foot passengers, and charge such rates of toll therefor as may be approved by said board. [Same, § 6.]

1550. Ferry established. 1034. Any such company may establish a ferry across said rivers at or near the termini of its road, for the sole purpose of crossing the freight and passengers of such highways until the bridge is ready for use, [Same, § 7.]

1551. Navigation, 1035. No bridge erected under the provisions of this chapter shall be so located or constructed as to unnecessarily impede, injure, or obstruct the navigation of said rivers. [Same, § 11.]

1552. Bonds and stock. 1036. Any such company may issue its bonds or obligations for an amount not exceeding the cost of such bridge, and of its road in the state, and may secure the payment thereof by a mortgage on the

same, and may issue certificates of common and preferred stock; the preferred stock to be issued only on condition that the holders of the common stock give their written consent thereto. [Same, § 5.]

1553. Resident director; process. 1037. Each company acting under the provisions of this chapter shall elect at least one director, who shall be a citizen of and reside in the state of Iowa, and such company shall be liable to be sued in any court of competent jurisdiction in the state, and service of the original notice on said resident director shall be sufficient notice to the company of the pendency of the action. [Same, § 8, 9.]

1554. Contract by city for use of bridge. 15 G. A., ch. 5, § 1; 21 G. A., ch., 173, § 2. All cities situated on any river in the state of Iowa or any river forming the boundary line of said state, whether organized and existing under special charter or general law, and from which to the opposite shore of any of said rivers a bridge has been or may be constructed by any railroad or other private company, corporation or person, shall have power to contract with the company, co[r]poration or person owning such bridge for the use of the same as a public highway; which use may be jointly with any company, corporation or person having or desiring the right to use the same for the passage of cars propelled by steam or otherwise, or may be for the sole use of such portion of such bridge as may be devoted and adapted to highway travel, and in such contract may have the right to assume the sole or any portion of the liability for damage to persons or property by reason of their being on any portion of said bridge or on any approach to either end thereof caused by the running of cars or locomotives by any corporation, company or person entitled to use the said bridge, whether the damage results from the negligence of the persons engaged in running said cars or locomotives or otherwise, and to indemnify and save harmless the owners of said bridge, and any or all corporations, companies or persons entitled to use the same from all liability or damage so caused to the extent or proportion thereof assumed in the said contract. And the said city may cause to be assessed and levied each year, upon the taxable property of said city a tax not exceeding ten mills on the dollar each year, to raise a special fund to carry out the terms of the said contract. And the said city may thereafter and during the continuance of said contract manage and control the said bridge so far as necessary to regulate the highway travel thereon, and may regulate the same as a free or toll-bridge, and prescribe such rates of toll as to it, from time to time, shall seem proper, and make all necessary police regulations for the government of the highway travel on said bridge.

INDIVIDUAL LIABILITY OF STOCKHOLDERS.

1618. Provisions not applicable. 1068. A failure to comply substantially with the foregoing requisitions in relation to organization and publicity, renders the individual property of the stockholders liable for the corporate debts. But this section shall not be deemed applicable to railway corporations and corporators, and stockholders in railway companies shall be liable only for the amount of stock held by them in said companies. §§ 1166, 1338; C., '51. § 689.]

[R.,

Stockholders in railway companies are, by express provision, not liable beyond the amount of stock held by them in such companies. First Nat. Bank v. Davies, 43-424.

A construction company having power under its articles to construct and operate a railway corporation within the meaning of the statute. Ibid.; Langan v. Iowa & M. Const. Co., 49-317.

PERMITS TO FOREIGN CORPORATIONS.

to

1641. Filing articles. 21 G. A. ch. 76, § 1. Hereafter any corporation for pecuniary profit other than for carrying on mercantile or manufacturing business organized under the laws of any other state or of any other territory of the United States or of any foreign country desiring to transact its business, or to continue in the transaction of its business in this state shall be and hereby is required, on and after September, [first] A. D. 1886, to file with the secretary of state a certified copy of its articles of incorporation duly attested, accompanied by a resolution of its board of directors or stock. holders, authorizing the filing thereof, and also authorizing service of process to be made upon any of its officers or agents in this state engaged in transacting its business, and requesting the issuance such corporation of a permit to transact business in this state. Said application to contain a stipulation that said permit shall be subject to each of the provisions of this act. . And thereupon the secretary of state shall issue to such corporation a permit in such form as he may prescribe for the general transaction of the business of such corporation. And upon the recept of such permit such corporation shall be permitted and authorized to conduct and carry on its business in this state. Provided that nothing in this act contained shall be construed, to prevent any foreign corporations, from buying, selling, and otherwise dealing, in notes, bonds, mortgages, and other securities, or from enforcing the collection of the same, in the federal courts, in the same manner, and to the same extent, as is now authorized by law.

1642. Eminent domain. 21 G. A., ch. 76, § 2. No foreign corporation which has not in good faith complied with the provisions of this act, and taken out a permit, shall hereafter be authorized to exercise the power of eminent domain or exercise any of the right and privileges conferred upon corporations until they have so complied herewith and taken out such per

mit.

1643. Removal of causes. 21 G. A., ch. 76, §3. Any foreign corporation sued or impleaded in any of the courts of this state upon any contract made or executed in this state or to be performed in this state or for any act or omission, public or private, arising, originating, or happening in the state, who shall remove any such cause from such state court into any of the federal courts held or sitting in this state, for the cause that such corporation is a nonresident of this state or a resident of another state than that of the adverse party, or cf local prejudice against such corporation, shall thereupon forfeit and render null and void any permit issued or authority granted to such corporation to transact business in this state; such forfeiture to be determined from the record of the removal, and to date from the date of filing of the application on which such removal is affected [effected], and whenever any corporation shall thus forfeit its said permit no new permit shall be issued to it for the space of three months, unless the executive council shall for satisfactory reasons cause it to be issued sooner.