West Virginia Code § 11-6-6

Same -- Express companies
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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, incleuding 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 wholer 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 investmetnts 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.

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