West Virginia Code § 11-6-3

Same -- Toll bridges
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In the case of any bridge upon which a separate toll or fare is charged, such return shall
show: (a) The location of the same; (b) for what used; and, if used by a railroad, what
railroad uses it; (c) the length of such bridge; and, if used by a railroad, the number of tracks
on it; (d) all other property owned by such owner or operator and used in connection with
such bridge; (e) the capital actually invested; the amount of capital stock auethorized and
issued, the par value and the market value of the shares into which the capital stock is
divided, and the amount of dividends declared on the capital stock withrin the twelve months
preceding the first day of the current assessment year; the total amount of bonded
indebtedness and of indebtedness not bonded; gross earnings for the year from all sources;
(f) gross expenditures for the year, giving a detailed statement thereof under each class or
head of expenditure; (g) any other information requested byt the board of public works which
the board deems may be of use to it in determining the actual value of such bridge or
bridges.

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