The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-12-18

certalned In the manner prescribed in the
articles % Ss ssspsr
ing to railroad company shall DO held TO
be personal property, and except such as is
mentioned In article 5ossd, shall. for the pur-
stock. Such rolling stock shall BIO listed for
taxation In the manner following: Between
n, their frst day of January and the nrst day OF
pany or corporation, owning, constructing or
operating railroad In this State. shall de-
It's prineipa, as ofss sl,uatea 'y IN nc or
schedule, verified by the oath of such person,
so owning, constructing or operating such
Gairosd Y an ,ndyidua or q "a company
tendent or secretary OF such company or cor
porauon before an officer having seal,
which shall contain correct inventory OF all
the rolling stock belonging TO any such per-
son. company or corporation owning. manag-
Ing, constructing or operating any such rail-
road, including locomotives, tenders, pas.
senger and FIRE. ght cars, and all other rolling
stock OF whatever kind or character, giving
the number and value thereof. on the hrst
s anS r rns rn o, snn n u
Der miles OF main track. Said assessor shall
submit said schedule OF rolling stock MS rem.
dered to him to me commissioners court Q.
approval at Its May term, and sad court as
soon as they have acted upon the same and
approved the assessment, shall certify ne
out delay, to the comptroller, and he shall
immediately upon receipt OF same. apportion
the amount of such valuation amons the said
counties in proportion 10 the number of
miles OF main track in any county through
which such railroad may run. The comp
troiier shall certify such superintendent to
the assessors of such counties, and the as
SCISSOR of each OF said counties shall list and
enter the same on the rolls for taxation as
rolling stock AGAINST the proper person.
railrond company organized and having ITS
principal office without this State and hay
ing, railroad track partly within this state
stock for taxation In the county where such
company owning such rolling stock has es-
sablished Its principal office within THIS
rolling stock shall be rendered and assessed
for taxation N proportion TO the number OF
miles OF such railway in this state as com
pared to the number OF miles without the
State.
Art 5Ossd. All other personal property be-
longing TO any person, company or corpora
ton, owning, constructing or operating a
railroad in this State, Including tools. ma.
terals for repairs machinery. fixtures and
stationary engines, shall be listed and as
sessed in the county where the same may De,
as other personal property is listed and as
sessed.
Art, 5Ossa. All real estate of auy railroad
company other than that which is denom-
mated railroad track" with all the I'M
provemonts thereon, shall be. listed and as
sessed in the county where the same Is SIT,
uated. and in the same manner as other real
property.
Art 6OSSf. To meet the requirements Of
the assessor as provided in article eoSs, every
person company or corporation, owning, con-
structing or operating a railroad IN TINS
State, shall, between the first day OF jan
uary and the first Monday in June oil each
year, make out and deliver to the. assessor
of each county INTO or through which any
part of their road may run, or IN which, they
own or are, n possession OF real estate LANDS
or lots, other than that denominated rai-
road track list or schedule, yer ned by the
oath of such person, owning, consyrueing o.
operating, II an individual, or. II company
or corporation, by the oath of the supern
tendent or secretary of such company or cor
poration, before an officer having seal,
showing;
i. The total number Of miles of track in
the State.
(a) Total number of miles of second
tracks.
lei Total number of miles of terminal
2. The total number OF miles OF main track
in each county through which 1t runs.
(a) Total number OF miles OF second
Oh Total number of miles of sidetrack'
in each county
lei Total number OF miles of terminal
tracks n each county M
3. The stationary engines. boilers. machip'
cry fixtures and tools. including the. machin
cry, engines. fixtures and tools employed n
machine shops. together with material IN
stock on January l, and the value thereol
A. The amount of capital stock authorized
capital stock is divided
s. The amount OF capital stock paid in
g. The market value OF such STOCK on the
list day OF January. and if no market value
then the actual value of the shares oil stoch.
4 The total amount OF bonded or funded
debt and the market value thereon on the is'
day OF January.
g. list of all lands, or town lots. eXclu-
sive of the right OF way. ana srounus !or
round houses and machine shops ana inc
value thereof
The verified statement required by this arti-
Gle shall be made on blanks furnished by the
comptroller and shall be in conformity there
timating The value of ''railroad track" the
assessor of any county SHAH aau tosetpel
the market value, or the iuil ana true Sa ~
of the shares of paid up capital stock ana the
funded debt outstanding against the entire
line of any railway, and shall oiYl9e me
total value of such stock and bonds by Lne
total number of miles OF main track, sue
tracks second tracks and terminn! tracRs
shown TO be in the State. and he shall assess
| the railroad track" in his county IN tne
proportion that the number of miles OF main
track. side tracks second tracks and ter
minal tracks situated therein bears 10 inc
whole number Of miles In the state. ascer
tanned as herein provided, Tess the vaiue ~ ",
rolling stock apportioned 70 MS county "u'
personal property rendered. o.
| Art 50SSh. II any person, company or cor
poration. owning, CONSTRUCTING or opera'nH
a railroad In this State. shall neglect or re-
fuse to make the statement to the assessor
as reuuired nv article 50Ssf the tax assessor
shall obtain from the best reliable source lns
amount and value OF outstanding stock anu
bonds against such railroad company OF COT
poration and shall add the same together ahu
assess the railroad track in his county ac'
cording to the value of the stock and bonus
In the proportion that the NUMBER OF miles OF
railroad track In his county bears to the who're
n, mixer of miles OF such road IN TINS Statc
| ANY assessor shall have access TO the inior-
nation In the office OF the railroad comln.s'
sion of Texas, for the purpose OF secuIlnt
correct data on which to base an estimate
OF the value OF railroad property herein az
fned and IL shall be the duty OF the ran
road commisson to furnish al such infor'
nation that may be In It's possession wher
called upon to do so for this purpose by ans
assessor OF taxes In this state
| Art. 50ssI. Any person, company OF coIpor
| alton owning. constructing or operating
railroad In this State. who shall neglect RAJ
or refuse to make the statement REQUIRED ps
article 50Ssf. and within the time specinec
shall forfeit to the State as pehaity. no
| less than 500 per day. Tor each day the,
fall. refuse or neglect TO make SAID state
ment after the date named In said artcI'
5OSsf And In addition thereto any oihcei
OF a railroad corporation falling To MAKE th'
statement required Of him shall forfeit rs
penalty S25 Ger day for each day that ~
1 falls 10 make the statement herein required
for the Information OF the assessor " ar
pertaining the full and true value OF rai,Toa'
| property for tas aton. The penalties PROVIDE
for herein shall be nued for py ire a,torne,
general In the name OF tne state, ana iol
! the purpose OF suits. venue and lurisdictoI
ard hereby conferred upon the courts o.
,rra,,i. oo,,,,v and service may be had upOI