The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1889-02-21

$4,000. incorporates: W. @. Brsshear,
j. NJ. Thomas, d. R. Wood, j. Betty, W.
A. Gum, j. r. Lamar, j. o. Walford, G. W.
Lowry, II. G. Osborne and j. P. Long.
The Cherokee Lumber company, of
Cherokee county; capital stock, $4,000.
Incorporators: j. II. Kurth, S. W. Hender-
son and Wade Bonner.
Union Alliance exchange, of Houston;
capital stock, $4,000. incorporates:
j. r. S. Hallowell j. M. Holland,O. E. Per-
pener, S. @. Coleman, o. B. Adkins, O. W.
L. Thomas, N. A. Smiley, F. Sanders,
Andrew j. Carothers and Jesse d. Alex
ander.
ooMPTRoLLER's DEPARTMENT.
Comptroller Mccall yesterday deposit
ed S16,25O to general revenue, $4,000 to
the school fund and $4,000 interest and
sinking fund Smith county bonds.
The following instructions have been
sent assessors relative to assessing rail-
roads:
Article 1886, Revised Statutes, has been
amended so as to read as follows:
at shall be the duty of every railroad
corporation in the state to deliver sworn
statement, on or before the first day of
June of each year, to the assessor of each
county and incorporated city or town into
or through which any part of their road
may run or in which they own or are In pos
session of real estate owned by or in pos
session of said com pany in said county,
town or city, specifying:
"First-The whole number of acres of
lands, lot or lots, exclusive of their right
of way and depot grounds, owned,
possessed or appropriated for their use,
with valuation affixed to the same.
Second The whole length of their
railroad and the value thereof Ter mile,
which valuation shall include right of way,
road bed, superstruoture, depots and
grounds upon which said depots are stu
ated, and all shops and fixtures of every
kind used in operating said road.
"Ihird-All personal property, Of what
soever kind or character, except the roll
ing stock, belonging to the company or
in their possession in each respective
county, listing and describing the said
personal property in the same manner as
is now required of citizens of this state"
In order that the renditions of the
different railroad companies may be uni
form in character, blank forms have been
furnished the different companies upon
which to list their property.
The lands and town lots exclusive of
right of way) embraced in item l, should
be assessed on the tax rolls as other real
estate ia assessed.
The pro perty embraced in items and
should be placed on the RAILROAD roll.
| The number of acres OF the different
grants and the descriptive numbers of the
lots owned or in possession of the railroad
companies which are included in the right
of way and depot grounds are given, but
such lands and lots should by no means
be placed on the tax rolls as real estate.
The descriptions of such lands and lots
which are embraced in the right of way
and depot grounds and valued Herewith
are givenjn order that assessors may
credit same on their registers or abstracts,
to prevent their appearance on the I'M
rendered rolls.
In regard to valuations of railroad
property assessors should be governed by
the same rules as apply to other property
rendered to them for taxation, and the in
ventories should be referred to the board
of equalization as other inventories are.
Article 1878 provides that the roadbec
and personal property of railroad com
pany situated in an unorganized county
shall be rendered to, the comptroller fol
taxation.
Article 1857 has been amended 80 as tt
read as follows:
"lt shall be the duty of every railroad
corporation in this state to deliver sworr
statement on or before April in eacf
year to the assessor of the county in which
it's principal Office is situated, setting
forth the true value of the rolling stock o.
said railroad, together with the names o.
all the counties through which they run
and the number of miles of roadbed il
each of said counties, and the said assess
ment shall be submitted to the board O.
, equalization of the county in which it,
principal office is situated, for review, Al
is provided by article 47l5 of this cod
and other laws of this state in respect Il
boards of equalization, on the first Mon
day in June in each year, or as soon there
, after as practicable, and such board shall
/ certify suoh final valuation when made
, without delay, to the comptroller of publ
accounts, who shall pre- coed at once to ap
portion the amount of such valuation
among the said counties in pro
portion to the distance such road may ru
/ through any such county, and shall certif
, such apportioDment to the assessors o
, such counties, and the same shall consti
: tute part of the tax assets Of such counties
3 and the assessor of O. oh of said countie
| shall list and enter the same upon the roll
for taxation as other personal propert
, situated in said county: Provided, Tha
l any railway company organized and hsv
3 ing its principal Office without the STATE
and which may own or operate, as Jesse
3 or otherwise, any line of railroad which
] partly within the state and partly without
3 may render its rolling stock for taxatio
{ in the county where such company ovnin
said railroad has established its offic
: within the state, and proportional pal
r of such oompany's rolling stock shall b
: rendered and assessed for taxation With
t the state according to the number O
r miles of such railway therein as compare
: with the number of miles without th
:, state.
e In accordance with said article 9
: amended, assessors TO whom the swor
+ statements of rolling stock are delivere
: by the railroad companies will subm
such sworn statements to the board {
equalization for review, and as sooD {
such sworn statements are received at tn
Office from the boards of equslizatio
! certificates of the amounts apportioned
Il each county will be sent to the assessor