Definitions. Returns.

See Sec. 16-27 re time for filing returns and penalty for failure to meet deadline. Assessment of benefits not a tax to be deducted; 36 C. 255; nor is compensation paid for street railway as an additional burden. 67 C. 198. What property regarded as used for railway purposes. 40 C. 498. Purposes of tax. 42 C. 103; 48 C. 53. As to leased lines in another state, see 48 C. 44. Tax on railroads running into another state is constitutional. 60 C. 327.