(h) The right of any person to institute and prosecute in the

ordinary courts of justice, any action, suit or motion against any

transportation or transmission company, for any claim or cause of

action against such company, shall not be extinguished or

impaired, by reason of any fine or other penalty which the

commission may impose, or be authorized to impose, upon such

company because of its breach of any public duty, or because of

its failure to comply with any order or requirement of the

commission; but, in no such proceeding by any person against such

corporation, nor in any collateral proceeding, shall the

reasonableness, justness or validity of any rate, charge,

classification or traffic, rule, regulation or requirement,

theretofore prescribed by the commission, within the scope of its

authority, and then in force, be questioned: provided, however,

that no ease based upon or involving any order of the commission

shall be heard, or disposed of, against the objection of either

party, so long as such order is suspended in its operation by an

order of the Supreme Court of Appeals as authorized by this

Constitution or by any law passed in pursuance thereof.

(i) The commission shall make annual reports to the Governor of

its proceedings, in which reports it shall recommend, from time to

time, such new or additional legislation in reference to its

powers or duties, or to the creation, supervision, regulation or

control of corporations, or to the subject of taxation, as it may

deem wise or expedient, or as may be required by law.

(k) Upon the organization of the State Corporation Commission, the

Board of Public Works and the office of Railroad Commissioner,

shall cease to exist; and all books, papers and documents

pertaining thereto, shall be transferred to, and become a part of

the records of, the office of the State Corporation Commission.

(l) After the first day of January, nineteen hundred and five, in

addition to the modes of amendment provided for in Article fifteen

of this Constitution, the General Assembly, upon the

recommendation of the State Corporation Commission, may, by law,

from time to time, amend sub-sections a to i, inclusive, of this

section, or any of them, or any such amendment thereof: provided,

that no amendment made under authority of this sub-section shall

contravene the provisions of any part of this Constitution other

than the sub-sections last above referred to or any such amendment

thereof.

SEC. 157. Provision shall be made by general laws for the payment

of a fee to the Commonwealth by every domestic corporation, upon

the granting, amendment or extension of its charter, and by every

foreign corporation upon obtaining a license to do business in

this State as specified in this section; and also for the payment,

by every domestic corporation, and foreign corporation doing

business in this State, of an annual registration fee of not less

than five dollars nor more than twenty-five dollars, which shall

be irrespective of any specific license, or other, tax imposed by

law upon such company for the privilege of carrying on its

business in this State, or upon its franchise or property; and for

the making, by every such corporation (at the time of paying such

annual registration fee), of such report to the State Corporation

Commission, of the status, business or condition of such

corporation, as the General Assembly may prescribe. No foreign

corporation shall have authority to do business in this State,

until it shall have first obtained from the commission a license

to do business in this State, upon such terms and conditions as

may be prescribed by law. The failure by any corporation for two

successive years to pay its annual registration fee, or to make

its said annual reports, shall, when such failure shall have

continued for ninety days after the expiration of such two years,

operate as a revocation and annulment of the charter of such

corporation if it be a domestic company, or, of its license to do

business in this State if it be a foreign company; and the General

Assembly shall provide additional and suitable penalties for the

failure of any corporation to comply promptly with the

requirements of this section, or of any laws passed in pursuance

thereof. The commission shall compel all corporations to comply

promptly with such requirements, by enforcing, in the manner

hereinbefore authorized, such fines and penalties against the

delinquent company as may be provided for, or authorized by, this

article; but the General Assembly may relieve from the payment of

the said registration fee any purely charitable institution or

institutions.

SEC. 158. Every corporation heretofore chartered in this State,

which shall hereafter accept, or effect, any amendment or

extension of its charter, shall be conclusively presumed to have

thereby surrendered every exemption from taxation, and every non-

repealable feature of its charter and of the amendments thereof,

and also all exclusive rights or privileges theretofore granted to

it by the General Assembly and not enjoyed by other corporations

of a similar general character; and to have thereby agreed to

thereafter hold its charter and franchises, and all amendments

thereof, under the provisions and subject to all the requirements,

terms and conditions of this Constitution and of any laws passed

in pursuance thereof, so far as the same may be applicable to such

corporation.

SEC. 159. The exercise of the right of eminent domain shall never

be abridged, nor so construed as to prevent the General Assembly

from taking the property and franchises of corporations and

subjecting them to public use, the same as the property of

individuals; and the exercise of the police power of the State

shall never be abridged, nor so construed as to permit

corporations to conduct their business in such manner as to

infringe the equal rights of individuals or the general well-being

of the State.

SEC. 160. No transportation or transmission company shall charge

or receive any greater compensation, in the aggregate, for

transporting the same class of passengers or property, or for

transmitting the same class of messages, over a shorter than over

a longer distance, along the same line and in the same direction--

the shorter being included in the longer distance, but this

section shall not be construed as authoring any such company to

charge or reserve as great compensation for a shorter as for a

longer distance the State Corporation Commission may, from time to

time, authorize any such company to disregard the foregoing

provisions of this section, by charging such rates as the

commission may prescribe as just and equitable between such

company and the public, to or from any junctional or competitive

points or localities, or where the competition of points located

without this State may make necessary the prescribing of special

rates for the protection of the commerce of this State, but this

section shall not apply to mileage tickets, or to any special

excursion, or commutation, rates, or to special rates for services

rendered to the government of this State, or of the United States,

or in the interest of some public object, when such tickets or

rates shall have been prescribed or authorized by the commission

SEC. 161. No transportation or transmission company doing business

in this State shall grant to any member of the General Assembly,

or to any state, county, district or municipal officer, except to

members and officers of the State Corporation Commission for then

personal use while in office, any frank, free pass, free

transportation or any rebate or reduction in the rates charged by

such company to the general public for like services. For

violation of the provisions of this section the offending company

shall be liable to such penalties as may be prescribed by law, and

any member of the General Assembly, or any such officer, who

shall, while in office, accept any gift, privilege or benefit as

is prohibited by this section, shall thereby forfeit his office,

and be subject to such further penalties as may be prescribed by

law, but this section shall not prevent a street railway company

from transporting free of charge any member of the police force or

fire department while in the discharge of his official duties, nor

prohibit the acceptance by any such policeman or fireman of such

free transportation.

SEC 102. The doctrine of fellow servant, so far as it affects the

liability of the master for injuries to his servant resulting from

the acts or omissions of any other servant or servants of the

common master, is, to the extent hereinafter stated, abolished as

to every employee of a railroad company, engaged in the physical

construction, repair or maintenance of its roadway, track or any

of the structures connected therewith, or in any work in or upon a

car or engine standing upon a track, or in the physical operation

of a train, car, engine, or switch, or in any service requiring

his presence upon a train, car or engine, and every such employee

shall have the same right to recovery for every injury suffered by

him from the acts or omissions of any other employee or employees

of the common master, that a servant would have (at the time when

this Constitution goes into effect), if such acts or omissions

were those of the master himself in the performance of a non-

assignable duty provided, that the injury, so suffered by such

railroad employee, result from the negligence of an officer, or

agent, of the company of a higher grade of service than himself,

or from that of a person, employed by the company, having the

right, or charged with the duty, to control or direct the general

services or the immediate work of the party injured, or the

general services or the immediate work of the co employee through,

or by whose act or omission he is injured, or that it result from

the negligence of a co employee engaged in another department of

labor, or engaged upon, or in charge of, any car upon which, or

upon the train of which it is a part, the injured employee is not

at the time of receiving the injury, or who is in charge of any

switch, signal point, or locomotive engine, or is charged with

dispatching trains or transmitting telegraphic or telephonic

orders therefore, and whether such negligence be in the

performance of an assignable or non assignable duty. The physical

construction, repair or maintenance of the roadway, track or any

of the structures connected therewith, and the physical

construction, repair, maintenance, cleaning or operation of

trains, cars or engines, shall be regarded as different

departments of labor within the meaning of this section.

Knowledge, by any such railroad employee injured, of the defective

or unsafe character or condition of any machinery, ways,

appliances or structures, shall be no defence to an action for

injury caused thereby. When death, whether instantaneous or not,

results to such an employee from any injury for which he could

have recovered, under the above provisions, had death not

occurred, then his legal or personal representative, surviving

consort, and relatives (and any trustee, curator committee or

guardian of such consort or relatives) shall, respectively, have

the same rights and remedies with respect thereto as if his death

had been caused by the negligence of a co employee while in the

performance, as vice-principal, of a non assignable duty of the

master. Every contract or agreement, express or implied, made by

an employee, to waive the benefit of this section, shall be null

and void This section shall not be construed to deprive any

employee, or his legal or personal representative, surviving

consort or relatives (or any trustee, curator, committee or

guardian of such consort or relatives), of an\ rights or remedies

that he or they may have by the law of the land, at the time this

Constitution goes into effect Nothing contained in this section

shall restrict the power of the General Assembly to further

enlarge, for the above named class of employees, the rights and

remedies hereinbefore provided for, or to extend such rights and

remedies to, or otherwise enlarge the present rights and remedies

of, any other class of employees of railroads or of employees of

any person, firm or corporation

SEC 163 No foreign corporation shall be authored to carry on, m

this State, the business, or to exercise any of the powers or

functions, of a public service corporation, or be permitted to do

anything which domestic corporations are prohibited from doing or

be relieved from compliance with any of the requirements made of

similar domestic corporations by the Constitution and laws of this

State, where the same can be made applicable to such foreign

corporation without discriminating against it But this section

shall not affect any public service corporation whose line or

route extends across the boundary of this Commonwealth, nor

prevent any foreign corporation from continuing in such lawful

business as it may be actually engaged in within this State, when

this Constitution goes into effect; but any such foreign public

service corporation, so engaged, shall not, without first becoming

incorporated under the laws of this State, be authorized to

acquire, lease, use or operate, within this State, any public or

municipal franchise or franchises in addition to such as it may

own, lease, use or operate when this Constitution goes into

effect. The property, within this State, of foreign corporations

shall always be subject to attachment, the same as that of non-

resident individuals; and nothing in this section shall restrict

the power of the General Assembly to discriminate against foreign

corporations whenever, and in whatsoever respect, it may deem wise

or expedient.

SEC. 164. The right of the Commonwealth, through such

instrumentalities as it may select, to prescribe and define the

public duties of all common carriers and public service

corporations, to regulate and control them in the performance of

their public duties, and to fix and limit their charges therefor,

shall never be surrendered nor abridged.

SEC. 165. The General Assembly shall enact laws preventing all

trusts, combinations and monopolies, inimical to the public

welfare.

SEC. 166. The exclusive right to build or operate railroads

parallel to its own, or any other, line of railroad, shall not be

granted to any company; but every railroad company shall have the

right, subject to such reasonable regulations as may be prescribed

by law, to parallel, intersect, connect with or cross, with its

roadway, any other railroad or railroads; but no railroad company

shall build or operate any line of railroad not specified in its

charter, or in some amendment thereof. All railroad companies,

whose lines of railroad connect, shall receive and transport each

other's passengers, freight, loaded or empty cars, without delay

or discrimination. Nothing in this section shall deprive the

General Assembly of the right to prevent by statute, repealable at

pleasure, any railroad from being built parallel to the present

line of the Richmond, Fredericksburg and Potomac railroad.

SEC. 167. The General Assembly shall enact general laws regulating

and controlling all issues of stock and bonds by corporations.

Whenever stock or bonds are to be issued by a corporation, it

shall, before issuing the same, file with the State Corporation

Commission a statement (verified by the oath of the president or

secretary of the corporation, and in such form as may be

prescribed or permitted by the commission) setting forth fully and

accurately the basis, or financial plan, upon which such stock or

bonds are to be issued; and where such basis or plan includes

services or property (other than money), received or to be

received by the company, such statement shall accurately specify

and describe, in the manner prescribed, or permitted, by the

commission, the services and property, together with the valuation

at which the same are received or to be received; and such

corporation shall comply with any other requirements or

restrictions which may be imposed by law. The General Assembly

shall provide adequate penalties for the violation of this

section, or of any laws passed in pursuance thereof; and it shall

be the duty of the commission to adjudge, and enforce (in the

manner hereinbefore provided), against any corporation refusing or

failing to comply with the provisions of this section, or of any

laws passed in prey nuance thereof, such fines and penalties as

are authorized by this Constitution, or may be prescribed by law.

ARTICLE XIII.

TAXATION AND FINANCE.

SEC. 168. All property, except as hereinafter provided, shall be

taxed; all taxes, whether state, local, or municipal, shall be

uniform upon the same class of subjects within the territorial

limits of the authority levying the tax, and shall be levied and

collected under general laws.

SEC. 169. Except as hereinafter provided, all assessments of real

estate and tangible personal property shall be at their fair

market value, to be ascertained as prescribed by law. The General

Assembly may allow a lower rate of taxation to be imposed for a

period of years by a city or town upon land added to its corporate

limits, than is imposed on similar property within its limits at

the time such land is added. Nothing in this Constitution shall

prevent the General Assembly, after the first day of January,

nineteen hundred and thirteen, from segregating for the purposes

of taxation, the several kinds or classes of property, so as to

specify and determine upon what subjects, state taxes, and upon

what subjects, local taxes may be levied.

SEC. 170. The General Assembly may levy a tax on incomes in excess

of six hundred dollars per annum; may levy a license tax upon any

business which cannot be reached by the ad valorem system; and may

impose state franchise taxes, and in imposing a franchise tax,

may, in its discretion, make the same in lieu of taxes upon other

property, in whole or in part, of a transportation, industrial, or

commercial corporation. Whenever a franchise tax shall be imposed

upon a corporation doing business in this State, or whenever all

the capital, however invested, of a corporation chartered under

the laws of this State, shall be taxed, the shares of stock issued

by any such corporation, shall not be further taxed. No city or

town shall impose any tax or assessment upon abutting land owners

for street or other public local improvements, except for making

and improving the walkways upon then existing streets, and

improving and paving then existing alleys, and for either the

construction, or for the use of sewers; and the same when imposed,

shall not be in excess of the peculiar benefits resulting

therefrom to such abutting land owners. Except in cities and

towns, no such taxes or assessments, for local public improvements

shall be imposed on abutting land owners.

SEC. 171. The General Assembly shall provide for a re-assessment

of real estate, in the year nineteen, hundred and five, and every

fifth year thereafter, except that of railway and canal

corporations, which, after the January the first, nineteen hundred

and thirteen, may be assessed as the General Assembly may provide

SEC 172 The General Assembly shall provide for the special and

separate assessment of all coal and other mineral land, but until

such special assessment is made, such land shall be assessed under

existing laws

SEC 173 The General Assembly shall levy a state capitation tax of,

and not exceeding, one dollar and fifty cents per annum on every

male resident of the State not less than twenty one years of age,

except those pensioned by this State for military services, one

dollar of which shall be applied exclusively in aid of the public

free schools, in proportion to the school population, and the

residue shall be returned and paid by the State into the treasury

of the county or city in which it was collected, to be

appropriated by the proper county or city authorities to such

county or city purposes as they shall respectively determine, but

said state capitation tax shall not be a lien upon, nor collected

by legal process from, the personal property which may be exempt

from levy or distress under the poor debtor's law. The General

Assembly may authorize the board of supervisors of any county, or

the council of any city or town, to levy an additional capitation

tax not exceeding one dollar per annum on every such resident

within its limits, which shall be applied in aid of the public

schools of such county, city or town, or for such other county,

city or town purposes as they shall determine

SEC 174 After this Constitution shall be in force, no statute of

limitation shall run against any claim of the State for taxes upon

any property, nor shall the failure to assess property for

taxation defeat a subsequent assessment for and collection of

taxes for any preceding year or years, unless such property shall

have passed to a bona fide purchaser of value, without notice, in

which latter case the property shall be assessed for taxation

against such purchaser from the date of his purchase

SEC 175 The natural oyster beds, rocks and shoals, in the waters

of this State, shall not be leased, rented or sold, but shall be

held in trust for the benefit of the people of this State, subject

to such regulations and restrictions as the General Assembly may

prescribe, but the General Assembly may, from time to time, define

and determine such natural beds, rocks or shoals, by surveys or

otherwise

SEC 176 The State Corporation Commission shall annually ascertain

and assess, at the time hereinafter mentioned, and in the manner

required of the Board of Public Works, by the law in force on

January the first nineteen hundred and two, the value of the

roadbed, and other real estate, rolling stock, and all other

personal property whatsoever (except its franchise and the non

taxable shares of stock issued by other corporations) in this

State, of each railway corporation, whatever its motive power, now

or hereafter liable for taxation upon such property, the canal bed

and other real estate, the boats and all other personal property

whatsoever (except its franchise and the non taxable shares of

stock issued by other corporations) in this State, of each canal

corporation, empowered to conduct transportation, and such

property shall be taxed for state, county, city, town and district

purposes in the same manner as authorized by said law, at such

rates of taxation as may be imposed by them, respectively, from

time to time, upon the real estate and personal property of

natural persons provided, that no tax shall be laid upon the net

income of such corporations.

SEC. 177. Each such railway or canal corporation, including also

any such as is exempt from taxation as to its works, visible

property, or profits, shall also pay an annual state franchise tax

equal to one per centum upon the gross receipts hereinafter

specified in section One Hundred and Seventy eight for the

privilege of exercising its franchise in this State, which, with

the taxes provided for in section One Hundred and Seventy six,

shall be in lieu of all other taxes or license charges whatsoever

upon the franchises of such corporation, the shares of stock

issued by it, and upon its property assessed under section One

Hundred and Seventy six provided, that nothing herein contained

shall exempt such corporation from the annual fee required by

section One Hundred and fifty seven of this Constitution, or from

assessments for street and other public local improvements

authorized by section One Hundred and Seventy, and provided,

further, that nothing herein contained shall annul or interfere

with, or prevent any contract or agreement by ordinance between

street railway corporations and municipalities, as to compensation

for the use of the streets or alleys of such municipalities by

such railway corporations.

SEC 178 The amount of such franchise tax shall be equal to one per

centum of the gross transportation receipts of such corporation,

for the year ending June the thirtieth of each year, to be

ascertained by the State Corporation Commission, in the following

manner:

Civil Government of Virginia A Text-book for Schools Based Upon the Constitution of 1902 and Conforming to the Laws Enacted in Accordance Therewith · 第 13 / 15 段