STATUTE PROVISIONS. Railroad companies.1 State taxation.-Railroad companies are required to make annual returns to the State treasurer, showing their gross earnings for the year, and specifying the earnings per mile of line. License fees" are then levied on gross earnings as follows: 4 per cent on total gross earnings of $3,000 or more per mile. 3 per cent on total gross earnings between $2,500 and $3,000 per mile. 3 per cent on total gross earnings between $2,000 and $2,500 per mile. 24 per cent on the excess above $1,500 per mile, plus $5 per mile when gross earnings are between $1,500 and $2,000 per mile; $5 per mile when gross earnings are less than $1,500 per mile. Railroads built on pile and pontoon bridges pay at the special rate of 2 per cent on their gross earnings. Local taxation.-There is no local tax on railroads, except that lands owned by railroad companies, but not used for railroad purposes, are assessed and taxed like similar property of individuals. Telegraph and telephone companies. Telegraph companies pay a State tax as follows: On a single wire, $1 per mile; on a second wire, 50 cents per mile; on a third wire, 25 cents per mile, and on each additional wire 20 cents per mile. Telephone companies pay a State tax of 3 per cent on gross earnings of $100,000 or over and 24 per cent on gross earnings under $100,000.3 Express, sleeping car, equipment, and freight line companies.* These companies are required to make annual returns to the State treasurer, who puts such returns before the State board of assessment. The tax is assessed on a pro rata mileage portion of capital stock, with certain deductions. In the case of express companies, deduction is made for real estate situated and taxed outside of the State and for personalty not used in the express business; in the case of sleeping car and equipment companies, for real estate situated and taxed outside of the State; and in the case of freight-line companies, for real estate situated in the State. WYOMING. CONSTITUTIONAL PROVISIONS. Internal improvement.-The State shall not engage in works of internal improvement unless authorized by a two-thirds vote of the people. (Art. XVI, sec. 6.) State aid. The legislature shall not authorize the State to contract any debt in constructing any railroad or to loan its credit in aid of the same. (Art. III, sec. 39.) The State shall not loan its credit or make donation to any railroad or telegraph line. (Art. X, sec. 5.) The State shall not loan its credit, make donations, or subscribe to stock in aid of any individual, association, or corporation. (Art. XVI, sec. 6.) Uniform taxation-Listing, etc.-All taxation shall be equal and uniform. (Art. I, sec. 28.) All lands and improvements thereon shall be listed and assessed separately. (Art. XV, sec. 1.) Railroads.-There shall be a State board, consisting of the auditor, treasurer, and secretary of state, which shall assess at their actual value the franchises, roadway, roadbed, rails, and rolling stock of all railroads and other common carriers. This valuation shall be apportioned among the counties as the basis of taxation. (Art. XV, sec. 10.) Reports of railroad companies.-All railroads operating in the State must make annual reports of their business, as the legislature may prescribe. (Art. X, sec. 3.) Local aid. The legislature shall not authorize any county to contract any debt in constructing any railroad, or to loan its credit in aid of the same. (Art. III, sec. 39.) No local division shall loan its credit or make donation to any railroad or telegraph line. (Art. X. sec. 5.) No local division shall loan its credit, make donations, or subscribe to stock in aid of any individual, association, or corporation. (Art. XVI, sec. 1 Revised Statutes of Wisconsin, secs. 1211-1213. 3 Ibid., sec. 1222a. 4 Laws of 1899, chaps. 111-114. Railroad companies.1 STATUTE PROVISIONS. Listing, valuation, etc.-Railroad companies are required to make annual reports to the State board of equalization, setting forth all property of operation. On the basis of these reports a valuation is determined covering property and franchises, and is apportioned among the local districts for the computation and collection of the tax. Local taxation.-Railroad real estate not employed for purposes of operation is locally assessed and taxed. There is also a local tax on the values apportioned by the State. Telegraph and sleeping car companies.1 These companies are taxed like railroads. BIBLIOGRAPHY. For the convenience of persons who may desire to make further investigations of this subject, the following bibliography is submitted: Adams, Brooks. Taxation of Interstate Commerce. International Review, Vol. X. Adams, C. F., jr., Williams, W. B., and Oberly, J. H. Taxation of Railroads and Railroad Securities. N. Y., 1880. This report is known as the Report of the New York Railway Tax Committee. A reprint is to be found in the report of the Connecticut Railroad Gommission for 1880. Adams, Henry C. Taxation in the United States. Baltimore, 1884. Principles that should Control the Interference of the States in Industries. New York, 1886. Science of Finance. New York, 1898. The Federal Taxation of Interstate Commerce. Review of Reviews, Adams, T. S. Taxation in Maryland. Johns Hopkins University Studies. Allen, W. H. The Charter Tax of the Illinois Central Railway. Journal of Political Economy, Vol. VI. Ames, J. H. Taxation of Real Property and Corporations. Des Moines, 1878. Angell, E. A. The Taxation of Railways in Ohio. Reprinted from the Cleveland Leader, September 20, 1895. Antoni. Die Steuersubjecte in Zusammenhalte mit der Durchführung der Allgemeinheit der Besteuerung nach den in Deutschland geltenden Staatssteuergesetzen. Finanz-Archiv, Vol. V, 1888. Assessment, State boards of, reports of, in the various States. Atkinson, Edward. Argument for a Change in the Law in Regard to Taxing Attorneys-General, reports of, in the various States. Baltimore, 1900. Johns Hopkins University Studies. Benton, E. J. Taxation in Kansas. Johns Hopkins University Studies. Balti more, 1900. Bourne, Edward G. History of the Surplus Revenue of 1837. New York and London, 1885. Brough, C. H. Taxation in Mississippi. Johns Hopkins University Studies. Baltimore, 1900. Bastable, Charles F. Public Finance. London, 1895. Blunden, G. H. Local Taxation and Finance. New York, 1895. Bourne, Edward G. History of the Surplus Revenue of 1837. New York and London, 1885. Burkart. 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Publications of the American Economic Association. Baltimore, 1890. Schmeckebier, L. F. Taxation in Georgia, Johns Hopkins University Studies. Baltimore, 1900. Seligman, E. R. A. Railway Tariffs and the Interstate Commerce Law. Boston, 1887. Finance Statistics of the American Commonwealths. Publications of the American Statistical Association. Boston, 1889. Theory of Progressive Taxation. Political Science Quarterly, Vol. VIII, 1893. The Income Tax. Ibid., Vol. IX, 1894. The Income Tax in the American States and Colonies. Ibid., Vol. X, 1895. Essays in Taxation. New York, 1895. On the Shifting and Incidence of Taxation. New York, 1899. Recent Discussion of Tax Reform. Political Science Quarterly, Vol. XV, 1900. Shearman, Thomas G. Natural Taxation. New York, 1897. Shinn, William P. The Relation of Railways to the State. Chicago, 1886. Journal. Street. A Digest of Taxation in the States. Albany, 1863. Taussig, F. W. The Taxation of Securities. Political Science Quarterly, Vol. Tax Laws of the States and Territories. (These are to be found in separate pamphlet form in a number of the States, but in the majority of cases they must be sought for in the State and Territorial codes and session laws.) Thompson, Robert E. Relief of Local and State Taxation through Distribution of the National Surplus. Philadelphia, 1889. Thompson, Seymour D. Commentaries on the Law of Corporations. 7 vols. San Francisco, 1895-1899. Treasurers, Reports of, in the various States. Tunnel, G. G. Taxation of Express, Telegraph, and Telephone Companies in Ohio. Journal of Political Economy, Vol. V, 1897. Tweed, Charles H. Payment for Surveys and the Taxation of the Central Pacific Railroad Company. United States. Census Reports of 1880. Volume VII on Valuation, Taxation, and Public Indebtedness. Census Reports of 1890. Report on Wealth, Debt, and Taxation, Volume on Valuation and Taxation, Part II. Consular Reports. Nos. 99 and 100. 1888. 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