96 Neb. 725 | Neb. | 1914
This is an original application to this court made by the state railway commission for a writ of mandamus to compel the Omaha & Council Bluffs Street Railway Company to forthwith file with that body a detailed inventory of its property under the provisions of sections 26-36, art VIII,
The determination of the controversy depends upon the scope to be given the provisions of ch. 107, laws 1909 (Rev. St. 1913, secs. 786-795) known as the “Physical Valuation Act.” The title of the act is “An act to provide for the physical valuation of railroads and other public service corporations in Nebraska, and to define such corporations, and to provide for the employment of clerical and expert help, and the manner in which expenses incurred in carrying out this bill shall be paid, and to provide penalties for the violation of this act.” Sections 1, 2 and 3 are as follows:
“Section 1. The term ‘railroad’ as used herein shall mean and embrace all corporations, individuals, associations of individuals, their lessees, trustees or receivers (appointed by any court or lawful authority whatsoever) that now or may hereafter own, operate, manage or control any railroad or part of a railroad as a common carrier in this state, or cars or other equipment used thereon, or bridges,*727 terminals or side-tracks used in connection therewith,. whether owned by such railroad or otherwise.
“Section 2. The term ‘public service corporation’ when used in this act shall mean and embrace every railroad,, railway, telegraph, express, telephone, and the railroad' transportation property of stock-yard companies.
“Section 3. It shall be the duty of the state railway-commission to ascertain forthwith, upon the taking effect of this act, the physical value of each railroad and public-service corporation in this state within the meaning of this-act. The physical value so ascertained shall be the physical value of each of these properties on the first day of July, of the year in which such valuation is ascertained. Provided, that steam railroads shall first be valued according to the provisions of this act, and thereafter other-public service corporations in such order to be valued as; shall be determined by the state railway commission.” .
Section 4 prescribes the manner in which the physical' valuation in case of railroads shall be made and what it shall include. The property of railroads is divided by the section into nine different classes or descriptions-, and it is provided: “This section shall apply to each railroad in this state separately, and the finding’ of the commission shall show the total value of each railroad, the number of miles of road and the average value per mile of track,” etc.
Section 5 provides for the manner of estimating the “physical value of each telegraph, telephone, express and the railroad transportation of stock-yard companies.”
The question presented is whether a street railway company is embraced within the definition Of “railroad” or of “public service corporation” as used in the act. The relator concedes that the word “railroad” does not at all times and under all circumstances include within its meaning street railways, and that whether or not they are included within the terms “railway” or “railroad” is to be determined from the context and from the purpose of the act in which the term is used, but contends that, since in fixing rates it is necessary that the commission shall have
In Lincoln Street R. Co. v. McClellan, 54 Neb. 672, in considering the question whether street railway companies were included in the statute providing that “every railroad company” should be liable for all damages inflicted upon the person of passengers while being transported over its road, this court considered this question, pointed out a number of differences between a street railway and a railroad, and, after quoting and citing authorities, held that such statement had no application to street railways. This was followed in Omaha Street R. Co. v. Boesen, 74 Neb. 764. In State v. Lincoln Traction Co., 90 Neb. 535, the question is again considered in construing section 3, art.
An investigation of the history of the act in its passage through the legislature shows that at one stage “street car, interurban railway, interurban railroad, stock-yard, electric light, water works and gas company” were all included in the definition of “public service corporation” in section 2. These were afterwards stricken out and the act passed as it now stands. This conclusively shows that it was not the legislative purpose to compel the valuation of such corporations.
Writ denied.