stating and declaring the length of the main track, and the assessed value of such railway lying in each city, town, township, or lesser taxing district in their county through which said railway runs, as fixed by the executive council, which shall constitute the taxable value of said property for taxable purposes, and the taxes on said property when collected by the county treasurer shall be paid over to the persons or corporations entitled thereto as other taxes, and the county auditor shall transmit a copy of said order to the city council or trustees of such city, incorporated town, or township. [Same, § 5.]

The order of the board becomes the basis for the levy of taxes on railway property for all purposes, and the assessment need not be placed upon the assessor's books. Sioux City & St. P. R. Co. v. Osceola County, 45-168,

177.

The valuation upon which a railway company is to be taxed within any corporation or taxing district is to be determined from the number of miles 'of main track within the corporation or district, as determined by the order of the board of supervisors, and the value per mile as fixed by the executive council. The order of the board determining the number of the miles of track is not, in any sense, an assessment of valuation, and the provision of statute exempting agricultural and horticultural lands lying within the limits of incorporated towns and cities from taxation for city purposes have no application to railway property. The taxes due from the railroad company for such purposes cannot be reduced by reason of the fact that the track runs for a portion of the way within the city limits through land that is not platted or laid out into lots. Illinois Cent. R. Co. v. Hamilton County, 73-313.

2021. Rate of taxation. 1322. All such railway property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purposes as the property of individuals within such counties, cities, towns, townships, and lesser taxing districts. [Same, § 6.]

See § 1286.

LIMITATION OF PROVISIONS AS TO FARE.

2022. Dependent upon gross earnings. 1323. The provisions of this chapter in relation to transporting of passengers, shall not apply to any railway in this state until the gross earnings of the preceding year, reckoning from the first day of January of each year, shall equal or exceed the sum of four thousand dollars per mile average for all the miles of road operated during the whole of that preceding year.

This section apparently relates to § 2000.

TAXATION OF SLEEPING AND DINING CARS.

2023. Number reported. 17 G. A., ch. 114, § 1. In addition to the matters required to be contained in the statement provided for in section thirteen hundred and eighteen of the code [S 2017], such statement shall show the number of sleeping and dining cars not owned by such corporation, but used by it in operating its railway in this state during each month of the year for which the return is made, and also the number of miles each month that said cars have been run or operated on such railway within the state, and the total number of miles that said cars have been run or operated each month within and without the state.

2024. Assessment by executive council. 17 G. A., ch. 114, § 2. The executive council shall, at the time of the assessment of other railway prop

erty for taxation, assess for taxation the average number of cars so used by such corporation each month, and the assessed value of said cars shall bear the same proportion to the entire value thereof, that the monthly average number of miles that such cars have been run or operated within the state shall bear to the monthly average number of miles that such cars have been used or operated within and without the state, such valuation shall be in the same ratio as that of the property of individuals.

2025. Manner. 17 G. A., ch. 114, § 3. The executive council shall, as provided by sections thirteen hundred and eighteen and thirteen hundred and nineteen of the code [§§ 2017, 2018], first assess the value of the property of the corporation using sleeping and dining cars not owned by such corporation, and shall then add to such valuation, the amount of the assessed valuation of said sleeping and dining cars, made as herein before provided, and such aggregate amount shall constitute and be considered the assessed value of the property of such corporation for the purposes of taxation.

These provisions held valid and constitutional, as subjecting such property only to the extent to which it receives protection, and not an interference with interstate commerce. Pullman's Palace Car Co. v. Twombly, 29 Fed. Rep., 658.

RATES OF FARE AND FREIGHT.

2026. Classification of railroads. .15 G. A., ch. 68, § 1. All railroad corporations organized or doing business in this state, their trustees, receivers, or lessees, under the laws or authority thereof, shall be limited in their maximun charges to the rates of compensation for the transportation of passengers and freight, which are herein prescribed. All railroads in this state shall be classified according to the gross amount of their respective annual earnings within the state, per mile, for the preceding year, as follows: Class "A" shall include all railroads whose gross annual earnings, per mile, shall be four thousand dollars or more. Class "B" shall include all railroads whose gross annual earnings, per mile, shall be three thousand dollars or any sum in excess thereof less than four thousand dollars. Class "C" shall include all railroads whose gross annual earnings, per mile, shall be less than three thousand dollars.

The state cannot by statute regulate rates of transportation under one entire contract from a point within to a point without the state. Such regulation would be an interference with the power of the federal government to regulate interstate commerce. Carton v. Illinois Cent. R. Co., 59-148; Keiser v. Illinois Cent. R. Co., 5 McCrary, 496.

Where the railway obligates itself to carry to another point within the state and deliver to a connecting carrier, its contract is not one for transportation to a point beyond the state. Heiserman v. Burlington, C. R. & N. R. Co., 63-732.

The regulation by a board of railroad commissioners that rates of transportation from a point without to a point within the state shall conform to like distances within the state is unconstitutional and interferes with interstate commerce. State v. Chicago & N. W. R. Co., 70-162.

Where a contract for transportation by a carrier provided for transportation of the goods from one point within the state to another point also within the state, and the rates of transportation were in excess of those fixed by statute, held, that the excess of charges paid might be recovered back, although it was shown that the intention was that the property should be delivered by the carrier receiving it to a connecting carrier and continuously transported to a point without the state, and although the charge for the en

tire transportation would have been a reasonable one. lington, C. R. & N. R. Co., 63–732

Heiserman v. Bur

Where the statute defines the charges which can lawfully be made by a railway company, charges in excess of those prescribed are unlawful and may be recovered back in an action for excess. The amount fixed by statute will be conclusively presumed to be the limit of reasonable compensation. Ibid.

The enactment of a statute imposing penalties for excessive charges recoverable by the party injured, and providing a punishment against the agent of a carrier for exacting and collecting excessive charges, does not take away the right existing at common law to recover money paid in excess of a reasonable charge. Ibid.

In such case an action. will not be barred in two years under the provision relating to suits to recover a statute penalty, but will stand on the same footing as any action on implied contract. Ibid.

In an action to recover excessive charges paid, the plaintiff need not show objection or protest prior to or at the time of making payment which is in excess of a reasonable compensation. Ibid.

Under a statute imposing upon any railway company charging excessive rates a forfeiture to be recovered by the person injured, and providing that any agent or officer of such corporation violating or being a party to the violation of any of the provisions of the act should be guilty of a misdemeanor and punished accordingly, held, that where an agent was himself a shipper and accounted and turned over to the company charges for shipments made by him at illegal rates, he and the company were in pari delicto as to such harges, and that he could not recover the same in an action against the company. Steever v. Illinois Cent. R. Co., 62-371.

This statutory provision held not an impairment of the charter of a railroad granted before its enactment, for the reason that as the charter of the company did not establish the maximum charges, it was competent for the legislature to do so afterwards. Nor is such legislation unconstitutional by reason of not being of uniform operation. Chicago, B. & Q. R. Co. v. Iowa, 94 U. S., 155.

2027. Maximum fare. 15 G. A., ch. 68, § 2. All railroad corporations, according to their classifications as herein prescribed, shall be limited to compensation per mile for the transportation of any person, with ordinary baggage not exceeding one hundred pounds in weight as follows: Class "A" three cents; class "B" three and one-half cents; class "C" four cents; provided, that no such corporation shall charge, demand, or receive any greater compensation per mile for the transportation of children twelve years of age or under, than half the rate above prescribed; and provided, also, a charge of ten cents may be added to the fare of any passenger, when the same is paid upon the cars, if a ticket might have been procured within a reasonable time before the departure of the train.

The regulation that a passenger shall pay full rate upon failure to procure and present a ticket which he might have purchased from the agent at a reduced rate is not unreasonable. State v. Chovin, 7-204.

The carrier may make a regulation requiring passengers to procure a ticket before taking passage in a caboose car attached to a freight train, and may eject from the car in a proper place and manner, any person failing to comply with such regulation. Law v. Illinois Cent. R. o., 32-534.

A railway company is allowed to collect an additional sum over the regular rate of fare from passengers who fail to purchase tickets, and the reasonableness of such regulation is not a question for the jury. Hoffbauer v. Davenport & N. W. R. Co., 52-342.

In an action to recover for being ejected from a train for want of a ticket, where the plaintiff claimed that he was not able to procure such ticket on account of the failure of the company to have its ticket office open before the starting of the train, held, that it was proper to allow defendant to introduce

evidence of the character of the station and whether the facilities extended to the traveling public to purchase tickets were such as required for the convenience of the public. While it is required that the office should be open for business a sufficient time before the departure of the train, in order to enable passengers to procure their tickets, receive and count their change, if any, and prepare to board the train, without unnecessary interference with each other, yet it is not required that the office shall remain open up to the instant the train moves off. Unfitness of the station cannot be relied on as an excuse for not procuring a ticket, that reason not having been alleged to the conductor. Everett v. Chicago, R. I. & P. R. Co., 69-15.

The failure of the company to sell a ticket to a passenger before entering the cars cannot be made a ground for recovery of damages where the passenger afterward tenders with his fare to the conductor the extra_amount required on account of not having a ticket. Curl v. Chicago, R. I. & P. R. Co., 63-417.

2028. Annual statement. 15 G. A., ch., 68, § 7. It shall be the duty of each railroad corporation operating a railroad in this state during the month of January, 1875, and each and every year thereafter, to make and return to the governor a statement of its gross receipts on its entire road within this state for the year preceding and ending with the thirty-first day of December. Said statement shall be sworn to by the president and superintendent of the road in this state, and shall contain a detailed statement of the entire receipts for transporting freight and passengers, and all other sources of income of the road. A failure to comply with the provisions of this section shall subject the corporation so failing, to a penalty of one hundred dollars per day, for each and every day after such report is due until it is made: to be recovered in an action in the name of the state of Iowa, for the benefit of the school fund. If the executive council shall, on examination, be satisfied of the correctness of said return, it shall be their duty to classify the different railroads in this state as hereinbefore provided, and the governor, when there shall be any change in classification, shall issue a certificate to any corporation or corporations affected by such change, certifying to them the class to which they are respectively assigned. And any change of rates made by any railroad corporation pursuant to any change of classification, shall take effect and be in force from and after the fourth day of July following such changes. The reports from the railroad corporations of this state for the year 1873, made pursuant to the provisions of section twelve hundred and eighty of the code [§ 1962], shall determine the classification of each road for the year ending July 3, 1875.

BOARD OF RAILROAD COMMISSIONERS.

2028a. 22 G. A., ch. 29, § 1. Sections two and eight, of chapter seventyseven, acts of the seventeenth general assembly, and all acts and parts of acts inconsistentent with this act, are hereby repealed.

2029. Election; organization. 17 G. A., ch. 77, § 2; 22 G. A., ch. 29, § 2. At the regular election in the year 1888, there shall be three persons having the qualification of electors, in the places where they shall respectively reside in the state of Iowa, chosen by the electors of the state, from the body of the electors of said state, who, when they shall have taken the oath of office and given such bond as may be required of them by the governor of the state, shall be known and styled the board of railroad commissioners of the state of Iowa. They shall hold office, beginning on the

second Monday in January, 1889, for the period of one, two, and three years respectively, as shall be decided between them by lot at their first meeting as a board in such manner as may be designated by the secretary of state. At the regular election in the year 1889, and every year thereafter at each such election there shall be chosen one person as commissioner, having the qualification herein before and hereinafter described, who shall hold his office for three years from the second Monday in January after his election, and until his successor is elected and qualified. Said person shall fill the vacancy caused by the expiration of the term of the commissioner whose term expires on the second Monday in January following his said election. It shall organize on each second Monday in every year immediately after the new member has been qualified and if for any cause this is not done, it may be done at a subsequent meeting. The organization shall be by the selection of one member as chairman and a person having the qualifications herein before and hereinafter described for a commissioner as secretary. The board shall have power to employ such additional clerical help as it may deem necessary and for the good of the service. No person in the employ of any common carrier or owning any bonds, stock, or property, in any railroad company, or who is in any way or manner pecuniarily interested in any railroad corporation shall be eligible to the office of railroad commissioner and the entering into the employ of any common carrier, or the acquiring of any stock or other interest in any common carrier by any officer under this act after his election or appointment shall disqualify him to hold the office, and to perform the duties thereof.

2030. Vacancies filled. 22 G. A., ch. 29, § 3. All vacancies in the office of railroad commissioners shall be filled by appointment of the governor. The person appointed to serve until his successor is elected and qualified. The board of commissioners as constituted by chapter seventy-seven, acts seventeenth general assembly [§§ 2033–2046], shall hold office and have all powers conferred upon them by chapter seventy-seven, acts of the seventeenth general assembly and acts amendatory thereto and such other powers and authority as are now or may hereafter be conferred upon them by law until commississioners shall be chosen and enter upon their duties as contemplated by this act.

2031. Canvass of votes for. 22 G. A., ch. 29, § 4. The canvass of votes cast for election of commissioners provided for in this act shall be made and returns and abstracts thereof and relating thereto be made, certified and forwarded and results of said election declared (by the executive council) in all respects in the same manner and by the same officers and boards as now provided by law for canvassing, making, certifying, forwarding and declaring the same as to other state officers.

2032. Powers. 22 G. A., ch. 29, § 5. The commissioners chosen under this act shall have all the powers that are conferred upon the railway commission by chapter seventy-seven, acts of the seventeenth general assembly [SS 2033-2046], and such other powers and authority as may be now or shall hereafter be imposed by law.

2033. Duties. 17 G. A.,ch. 77, § 3. Said commissioners shall have the general supervision of all railroads in the state operated by steam, and shall inquire into any neglect or violation of the laws of this state by any railroad corporation doing business therein, or by the officers, agents or employees,