ing cost of iron, which shall be the cost of labor and materials used during the year; also, use and cost of engines engaged in ballasting; also, the renewal and repairs of gravel and stone cars, and all items of cost connected with keeping the road in order;

57. For depreciation of way;

58. Length, in feet, of iron used in renewals, with weight and cost;

59. Repairs of buildings;

60. Repairs of fences and gates;

61. Taxes on real property;

62. Total expenses of maintaining road or real property for the year;

63. Expenses of machinery or personal property of the corporation;

64. Repairs of engines and tenders;

65. Depreciation of engines and tenders;

66. Repairs of passenger and baggage cars;

67. Depreciation of passenger and baggage cars;

68. Repairs of freight cars;

69. Depreciation of freight cars;

70. Repairs of tools and machinery in shops;

71. Incidental expenses, including fuel, oil, clerks, watchmen about shops;

72. Total expenses of repair of machinery;

73. Office expenses, stationery;

74. Agents and clerks;

75. Labor, handling freight, loading and unload

ing;

76. Porters, watch and switchmen;

77. Wood and water station attendance;

78. Conductors, baggage and brakemen ;

79. Enginemen and firemen;

80. Fuel, first cost, and labor preparing for use;

81. Oil and waste for engines and tenders;

82. Oil and waste for freight cars;

83. Oil and waste for baggage and passenger

cars;

84. Loss and damage of goods and baggage;

85. Damages for injuries of persons;

86. Damages to property, including damages by fire, cattle killed on road;

87. General superintendence;

88. Contingencies;

89. Total expenses of operating road;

90. The above statements are to be made without reference to the sums actually received or paid during the year. The following statement of the earnings, and cash receipts and payments, are required:

91. From passengers;

92. From freight;

93. From other sources;

94. The above to be stated without reference to

the amount actually collected;

95. Receipts during the year from freight;

96. From passengers;

97. From other sources, specifying what, in detail;

98. Payments for transportation expenses; 99. For interest;

100. Dividends on stock, amount and rate per cent;

101. Payments to surplus fund, and the total amount of the fund;

102. The number of persons injured in life and limb, and the cause of the injury, and whether passengers or persons employed; whether any such accidents have arisen from carelessness or negligence of any person in the employment of the corporation, and whether such person is retained in the service of the corporation;

103. The provisions of this section shall apply to all existing railway corporations; and the reports made in pursuance hereof shall be deemed a full compliance with any existing law or resolution requiring annual reports.

1 R. S., 1232, § 30.

Penalty for § 525. Any company which neglects so to report

neglect.

Lozislature

may reduce the rates of

fare and freight.

is liable to a penalty of two hundred and fifty dollars.

1 R. S., 1235, § 31.

§ 526. If on an examination at any time by the state engineer and surveyor, and the comptroller, it is ascertained that the total net income of any company for the year then passed, has exceeded ten per cent upon the capital of the company actually expended, the legislature may alter or reduce the rates of freight, fare or other profits; but not so as to produce less than ten per cent, except by the consent of the company.

Ib., § 32.

ARTICLE II.

CONSTRUCTION OF RAILWAYS.

SECTION 527. State and municipal authorities may make grants.
528. City railways.

529. Commissioners of highways may permit certain railways
to cross public roads.

530. Indian chiefs may grant right of way.

531. Grants by owner not having capacity to convey.

532. Acquiring title by appraisal.

533. Lands acquired to be held in fee.

534. Route to be fixed before construction.

535. Commission to review route.

536. Company may alter their routes.

537. Company may alter their grades.

538. Construction of crossings and intersections.

539. Weight of rail.

540. Map of completed road to be filed.

541. Lines common to two roads.

542. Lines without the state.

543. Company to erect and maintain fences and cattle guards.

544. Agreement of adjoining owner to fence.

545. Walking on railway tracks prohibited.

State and

authorities

grants.

§ 527. Lands belonging to the state, or to any municipal county or town, and required for the purposes of may make any railway, may be granted to the company by the commissioners of the land office, or the county or town officers having charge of such lands, as the case may be, upon such compensation as agreed by such respective officers.

1 R. S., 1230, § 25.

ways.

§ 528. The common council of no city shall City rail. permit the construction along any street or avenue therein of a railway for the transportation of passengers, commencing and ending within the city, except in the following manner:

They shall give public notice in one or more of the principal newspapers published in the city, of intention to grant authority to establish such a road, and of the terms and conditions upon which the grant will be made, and inviting proposals therefor to be made at a specified time and place. If the majority in interest of the owners of property, estimating the same at the assessed value thereof, upon the whole of the street or avenue, have consented to the construction of the railway therein, the common council may then grant authority to construct such railway to such person proposing for the same as agrees to carry passengers thereon at the lowest rates of fare, and gives