The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-12-18
CHAPTER SEVEN.
Taxation of Railroads.

Article
ed .'..1..'. 5os7
To make statement to assessor .......-. 50sS
Right Of way, how denominated and de-
scribed .......... .................. 50ssa
Value OF railroad track. how listed and
taxed ........ NEUTRALITY-SUSPICIOUS.. 5OSsb
Rolling stock, how listed and taxed.... 5OsSc
Personal property of railroad, how as
Real estate other than railroad track"
List hGT by raToad to assessor
what to contain ..............,........ 50SSf
Value of railroad track, how ascer-
tanned .... ACKNOWLEDGEMENTS. 50SSg
assessor .............,.......... 5Ossh
Penalty for failure to make statement 5osSi
Dhere railroad runs through morgan
| lied county, statement to be made
1 and taxes paid to comptroller. ...... 5osSj
Statement where railroad extends be-
youd this State how assessed and -.
I taxed DVhhK
Required to report to comptroller the
| Information furnished assessor...... 50SSL
All property to be listed at its true
! value ........... .,................,.. 5Ossm
Article 5os7. Every person, company or
corporation owning, managing. operating or
constructing a railroad in this State, shall
cause all property owned or held by them
to be listed with reference to its value OIL the
first day OF January of each year.
Art $685. Between the first day Of January
Il
the assessor of taxes in each county shall
require every person. firm. company or cor
poration owning, managing, operating or con
structing a railroad within his county, TO
make out and file with him statement or
schedule, as required by article 50ssf, CERT
fed by the oath of such person, or a meni-
Der of such firm, or by the proper officer Of
such company or corporation. before an OFF,
Ger having Il seal, showing the property held
as railroad track, the length of the main
/ line, sdetracks, second tracks and terminal
tracks, and turnouts, and all other real and
personal property IN such county. through cr
into which the road may run. 1t shall be
the duty OF every person, firm, company or
corporation, owning. managing, operating d
constructing railroad in this State. to COM
ply with the requirements OF the assessor
herein provided for
| Art, 5oSsa The right of way, including the
| superstructures thereon, the main track, SIDE
tracks. second tracks. terminal tracks, turn
outs, turntables, stations and improvements
including round houses ana machine shops
and the land on which the same IL situated
| when adjacent TO and connected with the
right OF way proper, owned by the railroad
| company on the right OF way Except ma
lchinery. stationary engines and boilers, and
other fixtures and tools, which shall be con-
sidered personal property. shall be held TO
| be real estate for the purpose OF taxation.
and shall BIO demon. mated railroad track I
and shall be SO listed and valued, and shall
| BIO described In the assessment thereof as q
strip OF land extending on each side OF the
| railroad track and embracing the same to-
gether with all the stations and improve
inents thereon. including sidetracks. second
1 tracks terminal tracks, lands on which ma
| chine shops and round houses and tho build
l!ngs thereon are situate and connected there
with, commencing at point where such rail
road track crosses the boundary line and en-
tiers a county. and extending TO the point
where such railroad track crosses the boun-
diary line and leaves the county, or 10 the
point OF termination in the same as the case
may be, containing acres, more OF
LESS there insert the name OF the
county. the boundary line of the same. and
humber Of acres), and when advertised OF
sold for taxes no other description shall be
necessary to convey a good title to the pur-
All bossb The value OF the railroad track
lshail be listed and assessed In the seyera
lcounties In the proportion that the length o
lthe main track, sidetracks, second tracks. and
terminal tracks. added together, and situated
I'm any such county bears TO the whole length
81 The railroad track, within the State In.
lciuding main track. ssdstracks, second tracks
lana terminal traces. The value OF such rail
To nu track including ali turnouts, all sta
Ition houses, depots machine shops and al
lother buildings situated on the right OF wa,