The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1893-08-24
DEPARTMENT DoINes.
Summary Of the Business in the State
House Yesterday.
SECRETARY OF STATE.

Directors: George Toland, William
Carton, George Bond, P, l.. Downs, o
N. Haschke, William McGarry and G.
A. Brand.
Cooperative Investment company
of Houston; capital stock $4,000. Di-
rectors: H. G. Hardy, Travis Jones
and Adolphus Hardy, all of Houston.
Guarantee Abstract company of
Williamson county, with headquarters
at Georgetown; capital stock $5000
Directors, John Threadgill, j. 5.
Jones and r. l.. Penn OF Taylor, and
r. e. Brooks and Ed E, Taylor of
Georgetown.
DEPARTMENT OF EDUCATION.
Some figures were furnished by this
office yesterday which show that
more Interest; Is being felt in the sum-
mer normals. Last year the atten-
dance was 1868, while this year, with
the reports so far received, 1t is 3779,
an increase of 511, nearly all of it be-
ing among the white normals. The
number OF normals was ~ less than
last year and the term 20 days. The
estimated total cost to each teacher
this year is SIS. This year there are
200 applicants tor teachers certifi-
Gates, an increase of 100. No third
grade certificates will be granted by
the board of examiners, who are now
in session, and who will not conclude
their labors before Sept. l.
ATTORNEY GENERALS OFFICE.
The following was rendered yester-
day from this Office for the benefit OF
the comptroller, relative to the consol-
idation of the Houston and Great
Northern and the International and
Great Northern railroad, the former
it is claimed, trying to evade the tax.
alton OF passenger earnings:
"The substantial question pro-
pounded is, are the passenger earn
ings of the Houston and Great North
ern railway required by law to be re.
ported to your department for taxa
tion or are the same exempt by virtue
of the consolidation of that road with
the International and Great Northern
railroad company and the subse luent
exemption from taxation granted to
the International and Great Northern
railway company? So much OF the
act of March 10, 1875, exempttng the
International and Great Northern
railway from taxation as Is necessary
in considering the question presented
reads as follows: And the said Ill
road company and its successors and
it's and their capital stock, rights,
franchises, railroad constructed and
to be constructed pursuant to the act
of Aug. 5, 1870, and this act, rolling
stock and all other property which
said company for its successors in
virtue of said act that Aug. 3, 1870
Is hereby exempted and released from
all state, county, town, city
municipal and other taxes for
period of % years from
the 9th day of August, 1875, provided
J that this exemption from taxation
shall not be held or construed to in
: clude or apply to the land or railroad'
3 which at the time of the consolidation
herein before cited, belonged to tn,
Houston and GreaG Northern railroad
company which has since then OIL
hereafter may be consolidated or &C
quired under its charter, provided
nothing in this act contained shat bt
80 construed as to exempt from tax
alton any bonds to which the com
pany may be entitled by virtue of the
charter of the Great Northern rail
road or that franchise roadbed, roll
ing stock or any property acquired OF
hereafter to be acquired by virtue o.
the charter of the Great Northern
It will be observed that the exemp
ton is of the "capital stock, rights
franchises, railroads constructed per.
suant to the ea!d act of Aug. 5, 1870
and under this act rolling stock and
all other property which now ia OF
hereafter may tie owned or purchased
by said company or its successors In
virtue of the said act OF
Aug. 5, 1870" This language
of itself does not seem to warrant the
conclusion that any property or fran
chise of the International and Great
Northern is constructively exemp'
from taxation, except chat acquired by
the act of Aug. 5, 1870, chartering the
International railroad, and that &C
quired, owned and constructed pur'
suant to the act OF March 10, 1875
We are not, however, confined to the
construction of the language contained
IN tne BenoIal eAeHption ciauee
The exception to that clause Is more
explicit. The first proviso excludes
from exemption all property of the
Houston and Great Northern al
IT the time of the consolidation, oil
which has since been or may be con-
structed or acquired under its charter
: 1t is contended, however, that the tax
, in question is franchise tax, and thai
no franchise tax can be collected from
the International ana Great Northern
; company, and that the Houston and
Great Northern was iunctus deficio
J The second proviso is directly in
point and clearly excludes the idea
, that the road formerly known as the
Houston and Great Northern railroad
! is exempt from a franchise tax by
virtue of its consolidation with the
International company, or by virtue
of the act of March 10, 1875. The
language clearly evidences the legis
lative intention provided nothing in
this act contained shall be so con-
strued as to exempt in taxatiol
any bonds to which the company may
be entitled by virtue Of the charter Of
the Great Northern railroad or the