West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 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.
Source: view the official text
In this chapter (40 sections)
- 11-5-3 · Definitions
- 11-5-4 · In what district personalty assessed
- 11-5-5 · Valuation of credits and investments
- 11-5-6 · Property or stock of corporations
- 11-5-7 · Household furniture
- 11-5-8 · Assessment of transients selling goods
- 11-5-9 · Ascertainment of property held under order of court
- 11-5-10 · Entry of omitted personalty taxes
- 11-5-10A · Release of taxes, interest and charges, on bank deposits and…
- 11-5-11 · Mobile homes used by the owner for residential purposes and…
- 11-5-12 · Mobile homes situate upon property owned by a person other…
- 11-5-13 · Exemption of inventory and warehouse goods
- 11-5-13A · Application of exemption to finished goods in warehouse
- 11-5-14 · Assessment of motor vehicles previously titled jointly by…
- 11-5-15 · Dealer collection of fees on heavy equipment rental inventory
- 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
- 11-6-7A · 11-6-7A
- 11-6-7B · 11-6-7B
- 11-6-8 · Form and manner of making return; failure to make return;…
- 11-6-9 · Compelling such return; procuring information and tentative…
- 11-6-10 · Failure to give information required by board of public…
- 11-6-11 · Valuation of property by board
- 11-6-11A · Adjustment of valuation by board
- 11-6-11B · 11-6-11B
- 11-6-11C · 11-6-11C
- 11-6-11D · 11-6-11D
- 11-6-11E · 11-6-11E
- 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…
- 11-6-13A · 11-6-13A
- 11-6-13B · 11-6-13B
- 11-6-13C · 11-6-13C
- 11-6-13D · 11-6-13D