pass over railroads. deem it necessary, to investigate the same, and to promptly report to the Governor the extent of the personal injury or loss of life, and whether the same was the result of mismanagement or neglect of the corporation that operated the line on which the injury or loss of life occurred; Provided, That such report shall not be used as evidence, or referred in any case in any court. to, Commissioner to SEC. 18. (Commissioner to Pass.) The Railroad Commissioner shall have the right to pass free of charge, in the performance of his duties, on all trains on all railroads in the State, and to take with him, free of charge, any employed attorneys, experts, witnesses, or other persons in his official service and actually needed by him in the discharge of his official duties. What is consid-" ered a railroad. Any person may sue. Repeal. Appropriation. SEC. 19. (Railroad and Corporation Defined.) In the construction of this act the phrase "railroad" shall be construed to include all railroads and railways operated by steam, except cable street railroads in cities or towns, whether the same shall be operated by the "corporation" owning such railroad, or by any other corporation or corporations, or otherwise. The phrase "railroad corporation" and "railroad company" shall be construed to mean the corporation, company, or individual, whether owner, trustee, receiver, or otherwise, that maintains or operates a railroad operated by steam power. SEC. 20. (Style.) The style of said office shall be "The Railroad Commissioner of Colorado," and he shall be authorized to have a common seal, of which his secretary shall be the custodian; and the impression of such seal upon any instrument purporting to be the act or deed of such Commissioner, shall be prima facie evidence of the execution and delivery of any such instrument. SEC. 21. (Not to Hinder Suit.) Nothing in this act shall be construed to stop or hinder any person, firm, or corporation, from bringing and maintaining suit against any railroad company or corporation, for any violation of any of the laws of this State for the government of railroads not otherwise herein provided for. SEC. 22. (Inconsistent Acts Repealed.) All acts and parts of acts inconsistent with this act are hereby repealed. SEC. 23. For the purpose of paying salaries and expenses authorized by this act, there is hereby appro priated, out of the general fund not otherwise appropriated, the sum of sixteen thousand dollars ($16,000) for the years 1885 and 1886, or so much thereof as may be necessary. SEC. 24. In the opinion of the General Assembly an Emergency. emergency exists; therefore, this act shall take effect and be in force from and after its passage. Approved April 6, 1885. REVENUE. (H. B. 71.) AN ACT TO PROVIDE FOR THE PAYMENT OF COUNTY AND ROAD TAXES IN Be it enacted by the General Assembly of the State of SECTION I. All property taxes levied for county pur- Taxes payable poses and for road purposes, together with all penalties and in cash only. costs thereon, shall be payable in cash only; Provided, Whenever the market value of such warrants shall be less when warrants than their par value it shall be the duty of the county treas- may be bought. urer of the county to credit the cash so received to a special fund, which fund shall be used for the purpose of buying any such outstanding county or road warrants, respectively, at the lowest price, not exceeding par, at which the same, or any part thereof, may be offered to the county treasurer; Provided, further, The county commissioners may, by Special contin resolution, set aside not to exceed twenty-five per cent. of gent fund. the money so collected, for the purpose of creating a special contingent fund; Provided, further, That said fund What fund may shall not be used for the payment of any outstanding warrants, or for payment of any salaries or fees of officers, or for any purpose whatever, except in payment of purchases of supplies for county purposes, hereafter made; and Provided, further, Whenever there shall be in the hands of the county treasurer, on the first day of any month, any cash to the credit of such special fund, to an amount not not be used for. Clerk may advertise for bids. Cancelling warrants. Repeal. less than two hundred dollars, it shall be his duty to advertise, for the period of one week, in some newspaper of general circulation in such county, the amount to the credit of such fund, and that the same will be used for the redemption of warrants at their lowest market value, and that any person holding any county or road warrants of such county and wishing to dispose of the same before the regular time of their redemption, may send to the county clerk of such county a sealed bid, giving the numbers, amount and price at which he is willing to dispose of such warrants or any part thereof. SEC. 2. At the next meeting thereafter of the board of county commissioners, they shall proceed to open all such bids, and to authorize the county treasurer to invest said special fund in the warrants, or a part thereof, so offered at the lowest price or prices at which the same have been offered; thereupon the county treasurer shall proceed to so invest said fund, and cancel all warrants thus coming into the county treasury, the same as though they were otherwise paid and cancelled, and he shall keep a complete record thereof. SEC. 3. Sections numbered 637 and 2884, of the General Statutes, the same being respectively sections 533 and 2289, of the General Laws of the State of Colorado, in so far as the same are in conflict with the provisions of this act, and all other acts and parts of acts inconsistent with this act are hereby repealed. Approved April 7, 1885. (H. B. 214.) AN ACT TO AMEND CERTAIN SECTIONS OF CHAPTER XCIV., ENTITLED "REV- Be it enacted by the General Assembly of the State of assessor may sioners may SECTION I. Section 30, of chapter 94, of the General Statutes of Colorado, is hereby amended and re-enacted so as to be and read as follows, viz.: SEC. 30. If any person when person who is known to the assessor to be liable to give in a list fails to make list and pay taxes agreeably to the provisions of this act, shall make it. neglect or refuse to give in his list, made and sworn to as hereinbefore prescribed, on or before the twentieth day of May in each year, the assessor shall fill out a list for such person, putting therein all taxable property which he has reason to believe is owned by said person, liable to taxation at its present full cash value, but the board of county com- County commismissioners of the proper county shall have power, at any rebate assessregular meeting held thereafter, to rebate, annul or set ments. aside such assessments so made by the said assessor, as aforesaid, upon such evidence and showing as such board may require; any and all rebates of assessments and valuations of real and personal property, heretofore made by order of any board of county commissioners of any county in this State, at a regular meeting of such board, are, and each of them is, hereby ratified, confirmed and legalized, and the same shall stand and be as valid as if made after the passage of this law; Provided, That any board of county commissioners may, in their judgment, correct any error or mistake in, or reform any assessment list made to the assessor under the law whenever, in their judgment, justice and right may require it. zation in SEC. 2. That section 64, of said chapter, be, and the Board of equalisame is hereby, amended and re-enacted so as to read as counties. follows, viz.: SEC. 64. The county commissioners of each county in this State shall constitute a board of equalization, for the correction and completion of the assessment rolls of their respective counties. Said board shall hold Meetings two regular meetings in each year at the office of the county clerk, at the county seat, as follows, viz.: Com Board may increase or diminish assessment. Notice. State tax. Interest on county bonds. School tax. County tax. mencing on the first Monday in July, and continuing not less than three (3) nor more than ten (10) consecutive days, and on the third Monday of July, and continuing not less than two nor more than ten consecutive days. Said board shall, at its first meeting, have power to supply omissions in the assessment roll, and, for the purpose of equalizing the same, may increase, diminish, alter or correct any assessment or valuation. In case any material changes are made by said board, in the assessment of any person or persons at said first meeting, the county clerk shall, at the close of said meeting, notify said person or persons by letter, through the postoffice, by mailing the same, and prepaying the postage thereon, or otherwise, that such change has been made. Said service through said postoffice shall be deemed personal and sufficient, if properly addressed to said person or persons at the postoffice nearest their residence. Said board shall, at its second meeting, sit to hear complaints, only from those dissatisfied with said changes, or otherwise, and shall have power to adjust said assessment roll as, in their judgment, is just and proper; Provided, That, in case the time provided herein for holding either of said meetings shall prove too short for the full consideration of all cases for adjustment, the board of county commissioners may, by order, entered of record, extend the time of either of said meetings to such day as, in their judgment, the business of such meetings, or either of them, may require, such extension not to exceed ten days in any case. SEC. 3. Section 5 of said chapter is hereby amended and re-enacted so as to read as follows: SEC. 5. There shall be levied and assessed upon taxable real and personal property within this State in each year, the following taxes: For State purposes, four mills on a dollar, when no lower rate is directed by the State Board of Equalization, except as provided in section 70 of this act; for interest and payment on county bonds, such rate as may be necessary to pay such interest and payments; for the support of schools, not less than two (2), nor more than five (5) mills on the dollar; for ordinary county revenue, including the support of the poor, not more ten (10) mills on the dollar; for road purposes, not more than five (5) mills on the dollar, and a poll tax, not to exceed one dollar, for such purposes as shall be determined by the board of county commissioners of each county; Provided, That the board of county commissioners of any county may, if they judge the necessities |
