West Virginia Code
Article 6. Assessment of Public Service Businesses
§11-6-6. Same -- Express Companies

In case of an express company or express line, such report shall show for every such owner or operator: (a) The whole number of miles of railroad over which such express company operates its cars within this state; (b) if such railroad be partly within and partly without this state, the whole number of miles of such railroad over which such express company runs its cars within this state, and the whole number of miles without the same, including its branches in and out of this state; (c) the whole number of miles of railroad in each county in this state over which such express company runs its cars; (d) the whole number of cars used or run by it within the limits of this state; (e) the gross and net earnings of such express company wherever its business is carried on, and the gross and net earnings within the limits of this state; (f) the personal property of every kind whatsoever, including the number of horses, drays, wagons, carts, money, credits and investments wholly held or used in this state, showing the amount and value thereof in each county; (g) an itemized list of all its real property, with the location thereof; which list shall show, as to each parcel, whether it is assessed for taxation, and if so, by what officer or authority; (h) the capital actually employed and the amount of indebtedness; and, if such owner or operator be a corporation, its actual capital stock, and number, character, amount and market value, of the shares thereof, and the amount of capital stock actually paid in; (i) the gross expenditures for each year, giving a detailed statement thereof under each class or head of expenditure.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 6. Assessment of Public Service Businesses

§11-6-1. Returns of Property to Board of Public Works

§11-6-2. Same -- Railroads

§11-6-3. Same -- Toll Bridges

§11-6-4. Same -- Car Line Companies

§11-6-5. Same -- Pipeline Companies

§11-6-6. Same -- Express Companies

§11-6-7. Same -- Telegraph and Telephone Companies

§11-6-8. Form and Manner of Making Return; Failure to Make Return; Criminal Penalty

§11-6-9. Compelling Such Return; Procuring Information and Tentative Assessments by Tax Commissioner

§11-6-10. Failure to Give Information Required by Board of Public Works; Criminal Penalty

§11-6-11. Valuation of Property by Board

§11-6-11a. Adjustment of Valuation by Board

§11-6-12. Appeal From Valuation by Board

§11-6-12a. Relief From Erroneous Assessments

§11-6-13. Apportionment of Value Among Counties, Districts and Municipalities

§11-6-14. Certification of Levies to Auditor

§11-6-15. Failure of Officers to Perform Duties as to Property of Public Service Corporations

§11-6-16. Entry of Assessment by Auditor of Property of Such Public Service Businesses

§11-6-17. Injunction to Restrain Collection of Tax

§11-6-18. Payment of Assessment by Owner or Operator

§11-6-19. Accounting by Sheriff for District and Municipal Taxes From Public Service Corporations

§11-6-20. No Release of Taxes Assessed Against Such Corporations

§11-6-21. Accounting for Levies Against Public Service Corporations

§11-6-22. Certification by Auditor of Amount Chargeable to Sheriff From Levies Against Public Service Corporations; Payment of Amount Due Municipality

§11-6-23. Lien of Taxes; Notice; Collection by Suit

§11-6-24. Assessment of Buildings and Real Estate of Public Service Corporations

§11-6-25. Exception

§11-6-26. Operating Fund for Public Utilities Division in Auditor S Office

§11-6-27. Public Utilities Tax Loss Restoration Fund