On failure of

officer to return, Board to assess, &c.

In

property as other property in this State is assessed.
case any officer fails to return the property as provided
in this section, the Commissioners shall ascertain the
length of such property in this State and shall assess the
same in proportion to length at the highest rate at which
property of that kind is assessed by them.

AN ACT TO MAKE THE RAILROAD COMMISSION A COURT OF RECORD.

The General Assembly of North Carolina do enact:

SECTION 1. That the Railroad Commissioners elected at this General Assembly, and successors in office, be and they are hereby created and constituted a Court of Record inferior to the Supreme Court, and shall be known as the Board of Railroad Commissioners, and as such shall have all the powers and jurisdiction of a Court of general jurisdiction as to all subjects embraced in the act creating such Railroad Commission heretofore passed, and shall have a commmon seal.

SEC. 2. This act shall be in force from and after the first day of April, 1891.