Section 144. Town Not to Be Liable. (Section 713, Revised Laws of Oklahoma 1910.) (233) In no case shall any town be empowered to pay any such special tax warrant from any of the funds of said town, nor shall it be liable therein for the amount of said warrant until the amount of said assessment therein shall be collected from the property described in said warrant or the property exhausted. History. L. 1897, p. 90; effective March 3, 1897. Leatherman v. Town of Addington, 37 Okla. 436, 132 Pac. 129; City of Muskogee v. Rambo, 40 Okla. 672, 138 Pac. 567; Strahan v. Town of Fort Gibson, 44 Okla. 79, 143 Pac. 674. Section 145. Warrants To Be Certified to County Clerk. (Section 714, Revised Laws of Oklahoma 1910.) (234) It shall be the duty of the town clerk to list each of the tax warrants as aforesaid, with a full description of the property therein, with all the costs and penalties thereon, and present the same to the county clerk of the proper county at the time when said clerk shall transmit the annual levy of the town. The county clerk shall extend the said tax warrant and enter the same for collection as herein provided. History. L. 1897, p. 90; effective March 3, 1897. Revision: Minor changes in language. Section 146. Ordinances, Resolutions and Records Public Notice. (Section 715, Revised Laws of Oklahoma 1910.) (235) All ordinances, resolutions and records of any town, in matters pertaining to the subject of this article, shall be deemed public notice, and the records thereof, the journals of said town, shall be full, complete and sufficient notice of their proceedings therein, without the posting, publication or personal service of any notice herein required, and all special assessments shall be considered and held as general assessments for all purposes in the collection thereof. History. L. 1897, p. 90; effective March 3, 1897. Section 147. No One Exempt from Highway Tax. (Section 716, Revised Laws of Oklahoma 1910.) (236) Nothing contained in this chapter shall exempt the inhabitants of any town from the payment of highway taxes legally assessed, nor from the formation of one or more road districts irrespective of the corporate limits of such town. History. Dak. 1071; S. 1890, Sec. 709; effective December 25, 1890. CHAPTER VI. ASSESSMENT OF PUBLIC SERVICE CORPORATIONS. Section 148. Definition of terms. Section 149. Time of assessment. Section 150. Section 151. Section 152. Section 153. Section 154. Section 155. Annual sworn list-time of valuation. Statement of transmission company. Statement of express company. Statement of gas, light, heat or power company. Section 156. Statement of electric light and power com Section 160. Statement not conclusive-power of boardpenalties. Section 161. Return of board to auditor-auditor to certify to clerks. [Note.--With reference to assessments on mining companies, and on shipments of minerals, petroleum and natural gas, see chapter 39, Session Laws of 1916, chapter 16 of this text; as to gross revenue tax on railroads see chapter 15 of this text; as to transmission companies, see chapter 263, Session Laws 1917, and chapter 16 of this text.] (Section 7336, Revised Laws of Oklahoma 1910.) (237) As used in this article the term "transportation company" shall include any company, corporation, trustee, receiver or any other person owning, leasing or operating for hire a railroad, street railway, canal, steamboat line, and also any freight car company, or company, trustee or person in any way engaged in such business as a common carrier. The term "transmission company" shall include any company, corporation, trustee, receiver or other person owning, leasing or operating for hire any telegraph or telephone line. The term "public service corporation," as used in this article, shall include all transportation and transmission companies, all gas, electric, light, heat and power companies and all waterworks and water power companies, and all persons authorized to exercise the right of eminent domain or to use or occupy any right of way, street, alley, or public highway, along, over or under the same in a manner not permitted to the general public. The term "person," as used in this article, shall include individuals, partnerships, associations and corporations, in the singular as well as plural number. History. L. 1909, p. 587. Prairie Oil and Gas Company v. Cruce, 45 Okla. 774, 147 Pac. 152. Section 149. Time of Assessment. (Section 7337, Revised Laws of Oklahoma 1910.) (238) The property of all public service corporations shall be assessed annually by the state board of equalization in the manner prescribed in this chapter. History. L. 1909, p. 588. Prairie Oil and Gas Company v. Cruce, 45 Okla. 774, 147 Pac. 152. Section 150. Annual Sworn List-Time of Valuation. (Section 7338, Revised Laws of Oklahoma 1910.) (239) Every public service corporation organized, existing or doing business in this State shall on or before the last day of February of each year return sworn lists or schedules of its taxable property as hereinafter provided, or as may be required by the State board of equalization, and such property shall be listed with reference to amount, kind and value on the first day of February of the year in which it is listed; and said property shall be subject to taxation for State, county, municipal, public school and other purposes, to the same extent as the real and personal property of private persons. History. L. 1909, p. 588. Prairie Oil and Gas Company v. Cruce, 43 Okla. 774, 147 Pac. 152; In re Indian Territory Illuminating Oil Co., 43 Okla. 307, 142 Pac. 997; In re Assignment of Western Union Tel. Co., 35 Okla. 626, 130 Pac. 565. Section 151. Statement of Railway Company. (Section 7339, Revised Laws of Oklahoma 1910.) (240) Every steam railroad, street railway and interurban railway company doing business in this State shall by its president, secretary or general accounting officer, return to the state auditor a sworn statement or schedule as follows: First. Of the right of way, track and road-bed, giving the entire length of the main track, in this and other States, and showing the proportion in each city, school district, township and county, and the total in this State. Second. The length of each side or second track or turnout, and aggregate length of such second or side tracks and turnouts, together with the name of the city, school district, township and county in which such side or second tracks, and turnouts are each located. Third. A complete list giving size, location (as to city, township, school district or county), material, and value of all depots, station houses, machine shops or other buildings situated wholly or in part on right of way, together with all platforms, fuel and water stations, and machinery and tanks connected therewith. Fourth. Showing the number of ties in track per mile, the weight of iron or steel rails per yard used in main line or side tracks, what joints or chairs are used in track, the ballasting of road, whether with gravel or dirt or other material, the length of time iron has been used and the length of time road has been built. Fifth. A full list of the rolling stock belonging to or operated by the person, company or corporation, which shall distinctly set forth the number and value of all locomotives, passenger cars, sleeping cars, dining cars, mail cars, baggage cars, pay cars, and all other kinds of cars owned, operated or leased by such company. Sixth. A statement or schedule showing (1), the amount of the capital stock authorized, and the number of shares into which such capital stock is divided; (2) the amount of capital stock paid up; (3) the market value of such stock, or if no market value, then the actual |