tions, acts, practices or service, to be furnished, imposed, observed and followed in the state in lieu of those found to be unjust, unreasonable, in sufficient or unjustly discriminatory, inadequate or otherwise in violation of this act; and shall make such other order respecting the same as shall be just and reasonable. If any public service corporation, or other person, shall fail or refuse to comply with the order of the commission under the provisions of the last two sections, such public service corporation or other person in addition to the penalties provided for in this act, shall be subject to a fine not to exceed five thousand dollars. (Acts 1915, Sec. 23.)

Sec. 656c. Use of equipment by another corporation-Physical connections between.

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24. Whenever, after hearing, upon notice, the public service commission shall determine that public convenience or necessity requires that conduits, subways, or other equipment on, over or under any street or highway belonging to or used by any public service corporation, should be used in part by another public service corporation for the operation of its property in any locality not reached by the lines or connections of one of said corporations or a municipality, the said public service commission may, by order, fix the just and reasonable terms and conditions of such use, and prescribe the compensation to be paid therefor. (Acts 1915, Sec. 24.)

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Sec. 656d. Use of equipment, by another corporation-Physical connections between.

25. Such use so ordered shall be permitted and such physical connection or connections so ordered shall be made; and the terms, conditions and compensation so prescribed for such use and such physical connections shall be the lawful conditions and compensation for such use and physical connection, and the lawful terms and conditions upon which such use and physical connections shall be had and made. Any such order may be from time to time revised by the commission upon application of any interested party or upon its own motion. (Acts 1915, Sec. 25.)

Sec. 656f. Contempt proceedings against disobedient corporations-Appeals. 27. Any person or public service corporation, firm or association who shall violate any of the orders or findings of the commission shall be guilty of contempt and the commission shall have the same power to punish therefor as is now conferred on the circuit court, with the right of appeal in all cases to the supreme court. (Acts 1915, Sec. 27.)

Sec. 656g. Punishments for violating act-Penalties.

28. If any person, firm or corporation subject to the provisions of this act shall fail or refuse to comply with any requirement of the commission hereunder, for which a penalty has not been hereinbefore prescribed, such person, firm or corporation shall be subject to a fine of not less than one hundred dollars nor more than five hundred dollars for each offense; and such person or firm and the officers of such corporation may be indicted for their failure to comply with any requirement of the commission under the provisions of this act, and upon conviction thereof, may be fined not to exceed five hundred dollars, and, in the discretion of the court, confined in jail not to exceed thirty days.

Every day during which any person, firm or corporation, or any officer, agent or employee thereof shall fail to observe and comply with any order or direction of the commission, or to perform any duty enjoined by this act, shall constitute a separate and distinct violation of such order or direction of this act, as the case may be. (Acts 1915, Sec. 28.)

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24918-21-23

TAXATION.

ASSESSMENT OF OIL AND GAS LANDS-RETURNS.

CODE 1913, P. 363 (VOL. 1).

CHAPTER 29.

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Sec. 896. Assessment of all property-Valuation.

12. All property, both real and personal, in any county whether it be assessed by the assessor, assistant assessor, by the board of public works or any other person or officer or tribunal on and after July 1, 1911, shall be assessed as of the 1st day of April, at its true and actual value. (Acts 1911, Chap. 64.)

Sec. 923. Assessment of land owned by different owners-Assessment of mineral * * * land.

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39. When a tract of land becomes the property of different owners in several parcels, the assessor shall assess the several parcels separately to the individual owners thereof, giving to each of said parcels its true and actual value according to the rule precribed in section twelve of this chapter. Whenever any person becomes the owner of the surface, and another or others become the owner of any other estate in the coal, oil, gas, * or other minerals or mineral substances in and under the same, * * * the assessor shall assess such respective estates to the respective owners thereof at their true and actual value, according to the rule prescribed in section twelve of this chapter: provided, that if, by reason of the discovery of such minerals or the development thereof or otherwise since the last assessment, any such land or estate increases in value to the amount of one hundred dollars or more, the assessor shall increase the assessment of such land or estate to the actual value thereof, according to the rule contained in section twelve, in the name of the owner thereof: And provided further, That if the value of such estate shall decrease to the amount of one hundred dollars or more, by reason of the exhaustion of any such minerals or by the failure to find or develop the same thereunder, said assessor shall make reduction in the valuation thereof as to place it at its actual value according to the rule prescribed in section twelve of this chapter. (Acts 1905, Chap. 35.)

SEC. 968. Public service corporations-Returns of property to board of public works.

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84. On or before the first day of April in each year a return in writing to the board of public works shall be delivered to the state tax commissioner by the owner or operator of every pipe line, wholly or in part within this state, used for the transportation of oil or gas * * whether such oil * Such

or gas

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be owned by such owner or operator or not.

return shall be signed and sworn to by such owner or operator if a natural person, or, if such owner or operator shall be a corporation, shall be signed and sworn to by its president, vice-president, secretary or principal accounting officer, and shall show in detail particulars as hereinafter set forth, for the year ending on the thirty-first of Decem' er next preceding. (Acts 1909, Chap.

Sec. 972. Public Service Corporations-Pipe line companies-Returns-Contents.

88. In the case of a pipe line, such return shall show for each owner or operator:

(a) The number of miles of pipe line owned, leased or operated within this state, the size or sizes of the pipe composing such line, and the material of which such pipe is made;

(b) if such pipe line be partly within and partly without this state, the whole number of miles thereof within this state and the whole number of miles without this state, including all branches and connecting lines in and out of the state;

(c) the length, size and true and actual value of such pipe line in each county of this state, including in such valuation the main line, branches and connecting lines, and stating the different values of the pipe separately;

(d) its pumping stations, machine and repair shops and machinery therein, tanks, storage tanks and all other buildings, structures and appendages connected or used therewith, together with all real estate, other than its pipe line, owned or used by it in connection with its pipe line, including telegraph and telephone wires, and the true and actual value of all such buildings, structures, machinery and appendages and of each parcel of such real estate, including such telegraph and telephone lines, and the true and actual value thereof in each county in this state in which it is located; and the number and value of all tank cars, tanks, barges, boats and barrels;

(e) its personal property of every kind whatsoever, including money, credits and investments, and the amount thereof wholly held or used in this state, showing the amount and value thereof in each county;

(f) an itemized list of all other real property within this state, with the location thereof;

(g) the actual capital employed in the business of such owner or operator, the total amount of the bonded indebtedness of such owner or operator with respect to such line, and of indebtedness not bonded; and, if such owner or operator be a corporation, its capital stock, the character, number and amount and the market value of the shares thereof, and the amount of capital stock actually paid in; its bonded indebtedness and its indebtedness not bonded. The board of public works shall have the right to require such owner or operator to furnish such other and further information as, in the judgment of the board, may be of use in determining the true and actual value of the property to be assessed to such owner or operator. (Acts 1905, Chap. 35.)

AN ACT making it a misdemeanor to interfere with any gas main, lateral, supply pipe or other conduit for supplying gas to consumers, or to interfere with any gas meter, or to divert or use gas without the consent of the person or corporation furnishing the same, and providing a penalty for said acts.

Be it enacted, etc.:

ANY PERSON WHO-MISDEMEANOR.

Sec. 1. Any peron who connects any pipe or other conduit, device or contrivance with any gas main or lateral supply-pipe, supplying or intended to supply gas to any house, store or other building, without the knowledge and consent of any person or corporation owning said gas main or lateral supply pipe, in such manner that any portion of such gas may be transmitted or supplied to any lamp burner, heating apparatus, engine or other instrument or thing by or at which gas is consumed or used, shall be deemed guilty of a misdemeanor and punished as provided in Section 4 hereof.

MUST PASS THROUGH METER.

Sec. 2. Any person who connects or changes any pipe or other conduit, device or contrivance with any gas main or lateral supply pipe, supplying or intended to supply gas to any house, store or other building, without the knowledge and consent of any person or corporation owning said gas main, or lateral supply pipe, in such manner that any portion of such gas may be transmitted or sup

plied to any lamp burner, heating apparatus, engine or other instrument or thing by or at which gas is consumed or used, around or without passing through the meter provided for measuring or registering the amount or quantity of gas passing through it, shall be deemed guilty of a misdemeanor and punished as provided in Section 4 hereof.

MUST NOT ALTER OR DESTROY.

Sec. 3. Any person who wilfully injures, alters, or by any instrument, device or contrivance in any manner interferes with or destroys the action or operation of any meter for measuring gas, or of the amount or quantity of gas passing though it without the knowledge or consent of the person or corporation owning the same shall be deemed guilty of a misdemeanor and punished as provided in Section 4 hereof.

PENALTY.

Sec. 4. Any person convicted of a violation of any of the provisions of this act shall be punished for each offense by a fine of not less than fifty dollars nor more than three hundred dollars, or by imprisonment in the county jail for a period of not less than thirty days or more than ninety days, or by both such fine and imprisonment.

Sec. 5. This act shall take effect and be in force from and after its passage.

LAWS 1919, P. 169.

WASTEFUL USE PROHIBITED.

FEBRUARY 24, 1919.

AN ACT for the protection and conservation of the supply of natural gas of the State of Wyoming, prohibiting the waste and wasteful use of natural gas through the burning or consumption thereof for the manufacturing or producing of carbon or other resultant products therefrom, prohibiting the taking, using, sale or other disposition of natural gas from gas wells for such purposes, and providing penalties for the violation of such Act.

Be it enacted, etc.:

Sec. 1. The use, consumption or burning of natural gas taken or drawn from any natural gas well or wells, or borings from which natural gas is produced for the products where such natural gas is burned, consumed or otherwise wasted without the heat therein contained being fully and actually applied and utilized for other manufacturing purposes or domestic purposes is hereby declared to be a wasteful and extravagent use of natural gas and shall be unlawful when such gas well or source of supply is located within ten miles of any incorporated town or industrial plant.

Sec. 2. No person, firm or corporation, having the possession or control of any natural gas well or wells, except as herein provided, or borings from which natural gas is produced, whether as a contractor, owner, lessee, agent or manager, shall use, sell, or otherwise dispose of natural gas, the product of any such well or wells, or borings for the purpose of manufacturing or producing carbon or other resultant products from the burning or consumption of such natural gas, without the heat therein contained being fully and actually applied and utilized for other manufacturing purposes or domestic purposes.

Sec. 3. Any person, firm or corporation violating any of the provisions of this Act shall be guilty of a misdemeanor and shall be punished by a fine of not less than One Hundred Dollars ($100.00) or more than One Thousand Dollars ($1000.00) for each offense and each and every day in which any person, firm