The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-02-21
SOME INSTRUCTIONS
HOW RAILROADS MUST BE AS
SESSED FOR TAXES.
General Instructions to All Tax Asses
sors That Must be Heeded-EX-
press and Postage on Rolls Must
be Fully Prepaid.

In the assessment of railroads, Comp
troller Finley says lands and town lots,
exclusive of right of way, must be as
sessed on the tax rolls as other real es-
tate is assessed.
The number of acres of the differ
ent 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 given in order that
assessors may credit same on the reg
listers or abstracts, to prevent their APP
pearance on the surrendered rolls.
In regard to valuations of railroad
property, assessors should be govern
ed by the same rules as apply to other
property rendered to them for taxation,
and the inventories should be referred
to the board of equalization as other
inventories are. ..t. --t ..
Assessors to whom the sworn state
ments of rolling stock are delivered
by the railroad companies Will submit
such sworn statements to the board OF
equalization for review, and as soon as
this Office from the board of equaliza-
ton, certificates Of the amount appor-
toned to each county will be sent to the
assessors of the different counties through
which the road runs.
Miles of road, rolling stock, ETC., OF
railroads operating in but one county
must be assessed by the assessor of that
county, and such assessments must in
all cases appear on form e"
Miles of road and rolling stock of street
railway companies must also be as
sessed on form g." under the proper
heading, in the same manner as other
railroads are assessed. Such railway
companies must not be assessed for their
miles of road and rolling stock as being
personal property.
GENERAL INSTRUCTIONS.
The attention of assessors is called to
the fact that in making up their assess
ment rolls the state ad valorem and the
school taxes must be calculated sepa-
rately, and each tax must be placed in
each tract or parcel of land or town lot
should be placed upon separate line
of their assessment roll, with value of
same, and taxes carried out separately
opposite each tract or town lot.
All columns on your tax roll, beginning
with number of acres, must be added up
and correct footings of same placed at
foot of each column. At conclusion of
your roll you will make recapitulation
Of all the footings, adding same correct
ly, in order that the total numbers and
values may be shown.
Tax assessors are urged to have their
ists ready by the first of June, in order
hat the boards of equalization may not
We delayed in their work, and that the
assessment rolls may be finished and
forwarded to this office within the time
prescribed by law The delay in filing
he assessment rolls in this office is EN-
,arrassing both to this department and
taxpayers. .,.
Assessors are instructed that the copy
# tax rolls furnished this department
must be an exact copy of the rolls as
approved by the commissioners court