(d) All other property owned by such owner or operator and used in connection with said bridge;

(e) The capital actually invested; the amount of capital stock authorized 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 within 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 by 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.

Sec. 129. Any person claiming to be aggrieved by any assessment in any land or personal property book of any county who shall have appeared and contested the same as provided in section eighteen of this chapter, may, within thirty days from the adjournment of the board of equalization and review, apply for relief to the circuit court of the county in which such books are made out; but he shall, before any such application is heard, give ten days' notice to the prosecuting attorney of the county, whose duty it shall be to attend to the interests of the state, county and district in the matter, and the prosecuting attorney shall give at least five days' notice of such hearing to the state tax commissioner; the right of appeal from any assessment by the board of review as hereinbefore provided, may be taken either by the applicant or by the state, etc., and in case the applicant, by his agent or attorney, or the state, by its prosecuting attorney or state tax commissioner, desires to take an appeal from the decision of the board of review, the party desiring to take such an appeal shall have the evidence taken at the hearing of such application before the board of review, certified by said board, and such appeal when allowed by the court or judge in vacation, shall have precedence over all other cases pending in such court, and such appeal shall be determined from the evidence so certified; if, upon the hearing of such appeal, it is determined that any property has been assessed for more than its true and actual value, the court shall, by an order entered of record, correct every such assessment, fixing such property at its true and actual value; a copy of such order or orders en

tered by the circuit court reducing the valuation of any assessment shall be certified to the auditor by the clerk within twenty days after the entering of same; every such order or judgment shall show that the prosecuting attorney or state tax commissioner was present and defended the interest of the state, county and district. In the event it shall be ascertained that any land or personal property has been assessed too high and that the owner has paid the excess tax, it shall be refunded to him, and if not paid he shall be relieved from the payment thereof; if, upon such application it is ascertained. that any property is assessed too low, the court shall, by an order entered of record, correct every such assessment, fixing it at its true and actual value. A copy of any order or orders entered by any court increasing the valuation of any property shall be certified. within twenty days after the entering of same to the auditor, the county clerk and the sheriff, and it shall be the duty of the auditor, the county clerk and the sheriff to charge any taxpayer affected by such order with the increase of taxes occasioned by the increase of such assessment by applying the rate of levies for every purpose in the district where such property is situated for the current year; such order shall also be filed in the office of the auditor and clerk of the county court.

Sec. 130. Whenever the circuit court, on appeal, shall grant relief to any such applicant against the taxes, or any part of them, assessed against him either on the land or the personal property books, and order shall be made by such court exonerating such applicant from the payment of so much of such taxes as are erroneously charged against him, if the same have not been paid; and if paid, that the sum so erroneously charged be refunded to him.

Sec. 132. If what was erroneously charged has been paid into the state treasury, the order of the circuit court, attested by its clerk, shall entitle the claimant to a warrant on the state treasury for the amount thereof, if application for the same be made to the auditor within one year after the date of said order; provided, that the provisions in this and the next three preceding sections, relative to relief against taxes erroneously assessed against real estate, shall not be in effect until after the year ninteen hundred and eight, and that all the provisions relative to erroneous assessments and relief against the same, mentioned in chapter fifteen of the acts of the extraordinary session of the legislature

of nineteen hundred and four, shall be and remain in operation until the year nineteen hundred and nine; provided, that in the years one thousand nine hundred and seven and one thousand nine hundred and eight, the state or county or any district therein shall have the right to make application to the county court for the correction of any erroneous assessement of any property, personal or real, made by the assessor, in the same manner as the taxpayer, upon petition by the prosecuting attorney or the state tax commissioner; but notice of the hearing upon such petition shall be given to the owner of such property claimed to be erroneously assessed or his agent at least ten days before the hearing, unless the notice is waived; and provided, further, that in the years one thousand nine hundred and seven and one thousand nine hundred and eight, in any and all cases of application to the county court for correction of erroneous assessments of either personal or real estate, the state or county, as well as the taxpayer, shall have the right to appeal to the circuit court from any order or judgment of the county court on such application; and it shall be the duty of the circuit court to hear such appeals de novo and to affirm, raise or lower such assessment as the law and facts may warrant.

II. For the year nineteen hundred and seven, all property assessed by the assessor or assistant assessor shall be assessed as of the first day of April; after the year nineteen hundred and seven. all property assessed by the assessor or assistant assessor shall be assessed as of the first day of January, as herein provided.

III. All acts and parts of acts coming within the purview of this act, and inconsistent therewith, are hereby repealed.

CHAPTER 81.

(Senate Bill No. 40.)

AN ACT to amend, enlarge and re-enact sections one, two, three, four, five, six, seven and eight of chapter ninety-nine of the code of West Virginia, and to arrange and consolidate into one act the laws relating to negotiable instruments, (being an act to establish a law uniform with the laws of other states on that subject) and to repeal section nine of chapter ninety-nine of the code of West Virginia and all acts and parts of acts inconsistent with this act.

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Be it enacted by the Legislature of West Virginia:

That sections one, two, three, four, five, six, seven and eight of chapter ninety-nine of the code of West Virginia of one thousand eight hundred and ninety-nine be amended, re-enacted and enlarged so as to read as follows:

TITLE I.

Negotiable Instruments in General.

ARTICLE I.

Form and Interpretation.

Sec. 1. An instrument to be negotiable must conform to the following requirements:

First. It must be in writing and signed by the maker or drawer;

Second. Must contain an unconditional promise or order to pay a sum certain in money;

Third. Must be payable on demand or a fixed or determinable future time;