West Virginia Code § 11-6-2

Same -- Railroads
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In the case of a railroad, such return shall show for every such owner or operator: (a) The
whole number of miles of railroad owned, leased or operated within this state; (b) if such
railroad be partly within and partly without this state, the whole number of miles within this
state, and the whole number of miles without the same, including its branches in and out of
the state, (c) the railroad track in each county in this state through which ite runs; giving the
whole number of miles of road in the county, including the track and its branches and side
and second tracks, switches and turnouts therein, and the true and actrual value per mile of
such railroad in each county, stating the valuation of main track, second main track,
branches, sidings, switches and turnouts separately; (d) all rolling stock owned, leased or
operated, showing in separate classes: (1) The rolling stock owned; (2) the rolling stock
leased or held under any conditional sale or other contract, gtiving such owner or operator
the possession or control thereof; (3) the rolling stock used upon the line of such owner or
operator, but owned by other railroad companies not owning or operating a railroad wholly
or in part within this state; and (4) the rolling stock used upon such line, but owned, held or
operated by corporations or companies not railroad companies, or by individuals and for
each of such classes giving a detailed statement of the number and ownership of engines,
car lines and cars, including passenger, mail, express, baggage, freight, sleeping, dining,
parlor, refrigerator, stock and other cars of every description, and the names and addresses
of the owners, and the true and actual value of all such cars used wholly or in part in this
state, distinguishing between those used wholly in this state and those used partly within
and partly without the state; thee whole number of engines, including their appendages, used
wholly or in part within this state, distinguishing between those used wholly within this state
and those used partly wLithin and partly without the same, and the true and actual value of
those used wholly within the state and those used partly within and partly without the state;
and the proportional value of cars and engines used partly within and partly without the
state, accordiVng to the time used and the number of miles run by such cars and engines in
and out of the state; and the proportional value thereof in each county in this state within
which such railroad runs; (e) the depots, station houses, section houses, freight houses,
machine and repair shops and machinery therein, and all other buildings, structures and
appendages connected thereto or used therewith, including tool houses, and the tools
usually kept therein, together with all other real estate, other than railroad track, owned or
used in connection with the railroad, and not otherwise taxed, including telegraph and
telephone lines, owned or used, and the true and actual value of all buildings and structures,
and all such machinery and appendages, and each parcel of such real estate, including such
telegraph or telephone lines, and the true and actual value thereof in each county in this
state in which it is located; (f) personal property, of every kind whatsoever, including 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 other 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; the total amount of bonded
indebtedness, and of indebtedness not bonded; gross earnings for the year, including
earnings from telegraph lines, which shall be stated separately, on the whole length of road,
including the branches thereof, in and out of the state, and also such earnings within the
state on way freight and passengers, and the proportion of such earning in this state on
through freight and passengers carried over lines in and out of the state, to be ascertained
by the number of miles the same was carried within and the number of miles without the
state; and, if such owner or operator be a corporation, its actual capital stock, and the
number, character, amount and market value of the shares thereof, and the amount of
capital stock actually paid in; (i) gross expenditures for the year, giving a deetailed statement
thereof under each class or head of expenditures.

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