The item., 1900-01-27


1916 for every expense of administra-
tion, amounted to $40, ,S0S, ,837 -9S-that
the number of miles valued ~ the
commission was S984.53, eXclrsaiye OF
yard tracks and sidings-and that the
rate per centum of net earnings upon
the roads so valued was for rnat year
2.SS per cent on the total amount OF
stock and bonds; 7.4S per cent on the
commission valuation of physical prop
critics; and 1444 per cent on their
value as assessed for taxation.
In the report of the railroad COM
mission we find the total taxation for
1S9S-including counties cities and
towns-upon every character of prop
erty, in this state, owned and used for
railway purposes by the companies, to
be 1890, ,20228.
The corporations paying this tax
held and operated 9239.5T miles of first
or main track-other tracks not being
listed. From the tax stated should be
deducted that due on one hundred
miles of railroad in the Indian Terri
tory, and belonging to the Gulf, Colo
radO & Santa Fe Railway company
and 348.98 miles in Louisiana and be-
longing to the Texas & Pacific Railway
company, as no part of the tax upon
these particular properties has ever
been paid to the state or to any of Its
subdivisions. This extra territorial tax
and mileage, however, is embraced in
the two amounts first given, respec-
lively.
The International & Great Northern
railway-496.30 miles-is not included
being non-taxable. With this explana-
tion it may be said as unquestionably
true, that the entire cost of taxation
state, county and municipal-upon eV-
cry character of property in this state
belonging to the railways and by them
used for railway purposes did not, In
1898, average the rate of one hundred
dollars for every mile of first or main
trackage-the total tax for the support
Of the state government and the public
schools being $34.97 per mile as shown
by the comptroller's report for that
year.
During the same period Maine col
lected through taxation $179,952.83 or
1,748.95 miles of railway, or $102.08 pei
mile; Massachusetts on 4,336.51 total
miles of first, second, third and fourth
tracks, exclusive of local taxes, ST.
393 ,28633, or $321.29 per mile; Con
necticut on 1008.25' miles 1910, 1880, OF
$9O2.69 per mile; New Hampshire or
l ,142 miles, exclusive Of local taxes
$135, 5,6194O, or $11S75 per mile; Ohio
on 13,033.65 total miles of first, sec
ond, third and fourth tracks, yard
tracks and sidings, 1854, ,13705, OIL
$200.56 per mile; Illinois on 10,646.3(
miles $4,759, ,44S.21, or $447.05 per mile;
Indiana on 6,29296 miles Of mair
track, 304 miles of second track and
2,08687 miles of sidetrack, making 6
total mileage of 8,683S3 miles, an as.
sessment of S153, ,693, ,506, or S176.98 pei
mile-the average tax rate being $1.5(
on each one hundred dollars; and New
Jersey, under an assessment on 2,273,
526 miles of first track, S27.91 miles o1
second track, 196,358 miles Of third and
fourth tracks, and 1 1,450.299 miles o1
sidings-aggregating 4,74S.104 miles
$1,512,6 ,6S5.45, or $31S.5S per mile fol
state and local purposes.
Here only the main or first track 1:
listed; there all kinds of tracks art
valued and counted in the mileage.
To illustrate the great inequality o.
assessment by the railway companie:
the railway commission for 1898 sub
mits the following observations:
"The Houston & Texas Central II
one of the best paying roads in Texas
and the aggregate value thereof, a!
made by the commission, is SO ,588, ,903.
| %, while the San Antonio & Aransa:
Pass railway is comparatively poo
paying property, and the commission
valued it at $S,677 ,69S.37, and yet tn,
San Antonio & Aransas Pass road i!
assessed at 1921 ,146.O0, while tht
Houston & Texas Central road is as
sessed at only $4,977 $4,000, or 1913,
| 566.00 less than the San Antonio
Arkansas Pass railway. The disparit!
of values is still greater when we SCI
| that the income from operation of thu
San Antonio & Aransas Pass railwa!
! for the past year was only $512, ,712.97
net, while that of the Houston & Texa!
Central railroad was $1,01S, ,32904, net
being nearly double that of the Sal
Antonio & Arkansas Pass railway.
"Last year the Galveston, Houston
& Henderson Railroad company hat
earnings sufficient to pay all operating
| expenses and taxes and interest OF
$40, 100000 of bonds to the mile Of it
road, and to put $29 9,28230 in perma
nent improvements, and to still hav,
a surplus left out Of the years earn
ings of $33,091.33. While the gross
earnings of the Southern Kansas rail
way of Texas were insufficient by SAC,
1922 to defray even its operating ex
penses, and yet it is assessed for taXe
! at $126.24 per mile more than th
splendid property of the Galveston
Houston & Henderson railroad.
"The Texas Central railroad run
from Ross to Albany, and last yea
it paid a dividend of three per cent OF
it's preferred stock, interest on bond
and operating expenses, out of its ne
earnings for the year, and had $24,
1921 left. The Tyler Southeastern
railway, valued by the commission a
$3,024.O1 less than the Texas Contra
railway, is, owing to its unfavorabl
| location, almost worthless, and Is as
sessed at $1,550.2S per mile more thai
the Texas Central railroad is assessed
These references are sufficient tt
call attention to the great inequalitie
of the taxation under the present sys
tenn, or rather want of system"
Fully as Objectionable have been tn
renditions by the railway companie
for the year ending August 81, 1898
The summary of table number 81 o