The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1883-07-26
DEPARTMENT NOTES.
MONDAY.
NO EXTRA SESSION,
AUSTIN, TEXAS.


day, whether there was any occasion,
and if SO. what. to have the legisla-
ture convened. The governor replied:
81 know nothing of the extra session.
This information from the fountain
source ought to settle the question.
STATE DEPARTMENT.
The charter of the Leander Coop
eratiye Association of Leander, Will
hanson county, was filed with the
secretary of state Monday.
Also charter of the 5. Il. L. Land
and Cattle, located at Fort Worth,
with a capital stock of 100000. The
letters S. r. Z. are probably abbreVla-
lions for southern real estate.
There are not SO many charters filed
recently as sometime previous, before
the fees were increased.
ADJUTANT GENERALS DEPARTMENT
Strange to say, there are no further
advices at the adjutant generals Of
flee, either by tel gram or mail, con-
corning the cow boys late foray into
the town of Toyah, so Capt. John o.
Johnston, representing the adjutant
ge.eral in his absence, informed us at
a late hour in the evening. Doubt
less there has been no further disturb
ance than was at first reported by the
telegraph.
COMP TRoLLER'S DEPARTMENT.
4 bout $500 was warranted fol
payment into the treasury Monday,
being receipts for account of general
revenue.
The following tax collectors settled
accounts:
j. L. Dougherty, of Hidalgo county;
w. III. Rand, of Cass; j. r. Smick, OF
Eastland; j. L. Cole. of Jones; w. Ii
Turk, of LaVaca, and Pat Wheelan
OF Neuces.
The comptroller received the
opinion of the attorney general on
the subject of taxing railroads. The
opinion is given under the proper
heading.
THE ATTORNEY GENERAL ON TAXA
TION OF RAILROADS.
The following written opinion was
furnished by the attorney general
upon application of Col. Swain, state
comptroller. 1t will be found inter.
esting:
AUSTIN, July 81, 1888.
Hon. w. }. Swain, Comptroller:
Sir am in receipt of your letter
OF the 10Th instant, asking my conSid-
Grafton of articles 1878 and 1852 of the
revised statutes, relating to the Iend1-
ton or listing of the property of
railroads for taxation, These arti-
cies must, of course, be considered in
.conlection with others to be found in
the law on the subject.
Article 1913 requires all railroad, tel
egraph, plans road and turnpike COM
panies to list all their real and person
al property, giving the number OF
miles of roadb d and line in the cOun.
ty where such roadbed and line are
Situated. | am unable to see that
article 1852 has anything to do with
what the railroad, or its officers, are
to do ia the matter of the listing OF
assessment of the property. 1t mere
ly eXempts from listing for taxation
worthless credits and shares of the
capital stock or property of cOrpo-
zion where the capital stock or prop
erty is otherwise taxed under the
laws Of this state This last provis-
ion, it is probable, was to prevent
double taxation by the indirect means
of taxing the capital stock or property
Articles 1856 and 1857 are intended
10 provide in detail the manner of
rendering the property of the railroad
for taxation, and it seems that for
4be purposes of taxation all that
pertains to the running and
operating Of the road, except
the rolling stock, is to be
listed and taxed as real estate. Art.
classified into the land ''Owned, pos
.sesse9 or appropriated for their USE;
the supeCstructure, which is defined
de mean "the ties, chains, rails, spikes,
frogs and switches" and finally, the
buildings with the machinery and
tools that may be in them belonging
10 the company. But for this statu-
tory division or classification the land
would be assessed on its true and
full value" as the law requires, in
GLIDING all buildings. structures, i'm
Erovements or fixtures thereon that
ordinarily become a part of the realty.
But because the superStructure and
buildings are otherwise provided for
and not included in this article under
line general term, land or real estate,
it is not to be understood that other
improvement of the land, as the road
bed, bridges, culYerts, etc, are to es-
cape taxation. The land "oWned pos
sessed, or appropriated for their use"
is to be assessed at its true and full
value, as that value may be enhanced
Joy any other Improvement thereon,
OF whatsoever nature or kind. 1t the
goadbed, bridges, culverts, etc., add to
the value of the land as railroad or
~ NE hnxy 70 hn 70 ynV Tlff
consideration in arriving at its value,
gust as building is to be considered
in ascertaining the value of a town
lot, or residences, fences and other
Improvements in estimating the true
and full value of rival property,
Tie land owned and appropriated
for railroad is to be estimated at
what it may be worth in its improved
or changed condition for railroad or
railroad purposes, and not for what it
may be worth for something else, or
some other purpose. In fitting it for
"A railroad it may be untitled for all
other uses, but it cannot be said that
therefore it is worthless or that it
has not been enhanced in value.
This seems to me to be a
reasonable and just lie. 1t
is evident that it was not the
intention of the legislature to exempt
the road-bed from taxation for the
two reasons: that it is not specifically
exempt under article 1878, and that it
is specifically required to be rendered
for taxation. There is much more of
''superstructure" than there is of
road-bed. and for that reason. and in
order that its amount and value may
be conveniently, certainly and acu-
rately ascertained, it is assessed sepa-
rately.
But let me remark that whether or
not L have succeeded in indicating
the true rule or one that is entirely
practical, the roadbed of a railroad
cannot be relieved from the burden of
taxation, and at the same time the
requirements of article 1878, revised
statutes, be complied with. And
whether the roadbed is taxed sepa-
rateiy or us a part of the land appro-
priated for the use of railroad, can
make but little difference so long as
it is taxed at its true and full value
as the law requires all other property
to be taxed.
have the honor to be very respect
fully, JOHN ID. TEMPLETON,
Attorney General.
TUESDAY.
APPLICATIONS FOR TROOPS.