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water stations, water tanks, turn tables, engine house, machine shops, depots, and necessary buildings, tools, machinery, materials for repairs, gravel beds, furniture, telegraph instruments and lines, and fuel of such railroad corporation, used in or incident to the operation of such railroad. All property of railroads not above enumerated, subject to taxation shall be treated in all respects, in regard to assessment, equalization, and taxation, the same as similar property belonging to individuals, whether said lands are received from the general government or from other sources.” This provision expressly limits the exemption to property actually used in the operation of railroads, But the act of 1883 (Sess. Laws, 1883, c. 99, p. 211), goes farther. The first section of this act is as follows: “In lieu of any and all other taxes upon any railroad, except railroad operated by horse-power, within this territory, or upon the equipments, appurtenances, or appendages thereof, or upon any other property situated in this territory, belonging to the corporation owning or operating such rairoads, or upon the capital stock or business transaction of such railroad company, there shall hereafter be paid into the treasury of this territory a percentage of all the gross earnings of the corporation owning or operating such railroad, arising from the operation of such railroad as shall be situated within this territory, as hereinafter stated; that is to say: Every such railroad corporation or persons operating a railroad in this territory shall pay to said treasurer each year for the first five years after said railroad shall be or shall have been operated in whole or in part, two (2) per centum of such gross earnings; and for and in each and every year after the expiration of the said five years, three (3) per ceutum of the gross earnings; and the payment of such per centum annually as aforesaid, shall be and is in full of ali taxation and assessments whatever upon the property aforesaid. The said property shall be made one-half (1/2) on or before the fifteenth day of February, and one-half (1/2) on or before the fifteenth day of August in each year; and for the purpose of ascertaining the gross earnings aforesaid an accurate account of such earnings shall be kept by such company. An abstract thereof shall be furnished by said company to the treasurer of this territory on or before the first (1) day of Feb-