Indiana Code Title 8. Utilities and Transportation § 8-4-12-6

Sec. 6. All railroad companies in this state, or whose roads run into this state, shall, on the fifteenth day of January of each year, file with the state comptroller a statement in writing, verified by the affidavit of the treasurer of such company, showing the gross receipts of such company;  the amount paid to each officer, the gross amount paid to other employees;  the amount paid for rolling-stock;  the amount paid for the actual construction of such road;  itemizing the amount paid for earthwork, bridges, iron, ties, culverts and all other items of such construction;  and also the amount of the capital stock of such company, the assets thereof, and the rate of dividends to the stockholders, and also any and all other expenses of such company.