West Virginia Constitution of 1872 Art. XI, § 7. Railroads

Every railroad corporation organized or doing business in this state shall annually, by their proper officers, make a report under oath, to the auditor of public accounts of this state, or some officer to be designated by law, setting forth the condition of their affairs, the operations of the year, and such other matters relating to their respective railroads as may be prescribed by law. The Legislature shall pass laws enforcing by suitable penalties the provisions of this section.