ART. 23] RAILROAD COMPANIES. 661

make such crossings, such corporations may divert any toad or highway,
so crossed or to be crossed, from its present or existing location; and
for entering upon, taking or appropriating any buildings, gardens, yards
or other lands which may be necessary for the new route and location of
said road so diverted, said corporation may proceed as in case of land
necessary for its railroad, under the powers given to it by law, but said
corporation shall, without unnecessary delay, place such road or high-
way or stream in such condition as to not impair its former usefulness;
and such corporation shall be liable for damage caused by the diversion
of any stream; and when said new road is properly laid out, completed
and constructed by said company with such overgrade or undergrade
crossings, in a manner satisfactory to the county commissioners of the
county where said road is located, it shall be the duty of the said county
commissioner to close the old road and grade crossings; and it shall be
lawful for such company to close the former grade crossing.
See sections 307 and 314.

1904, art. 23, sec. 261. 1888, art. 23, sec. 174. 1876, ch. 242, sec. 18.

279. Such corporation shall, as soon as convenient after its organiza-
tion, establish a principal office at some point on the line of its road,
and change the same at pleasure, giving public notice in some news-
paper, of such establishment or change.

Ibid, sec, 262. 1888, art. 23, sec. 175. 1876, ch. 242, sec. 19.

280.. Every railroad company organized under this article shall be
required to erect at all points where its road shall cross any public road,
at a sufficient elevation from such public road to admit of the free
passage of vehicles of every kind, a sign with large and distinct letters
placed thereon, to give notice of the proximity of the railroad, and
warn persons of the necessity of looking out for the cars; and any
company neglecting or refusing to erect such sign shall be liable in
damages for all injuries occurring to persons or property from such
neglect or refusal.

As to the Investigation of accidents by the public service commission, see
sec. 434.

Ibid. sec. 263. 1888, art. 23, sec. 176. 1876, ch. 242, sec. 20.

281. Each and every railroad company incorporated under this
article, shall annually, in the month of January, make a full report of
the condition of its affairs to the comptroller, showing the amount of
the capital stock of such company; the gross amount of tolls or receipts,
during the previous year; the cost of repairs and incidental expenses;
the net amount of profits, and the. dividends made, with such other facts
as may be necessary to a full statement of the affairs and condition of
such road; and the comptroller shall present an abstract copy of such
report to the general assembly at each session thereof.

Ibid. sec. 264. 1888, art. 23, sec. 177. 1876, ch. 242, sec. 21.

282. Whenever the line of any railroad company now existing, or
which may hereafter organize under this article, shall cross any canal