The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1901-09-13
THE NEW TAX QUESTION.
Attempts TO Be Made 10 Tax Rolling
Stock for Municipal Benefit.
CONTENTIOUS OF HON. 7. M. CAMPBELL
He Holds that the Property Should Be
Taxed in the Municipality Where a
Railroad Has Its Domicile.

Hon. Thomas NJ. Campbell Of Palestine.
whose years of experience as receiver for
the International and Great Northern rail
road gave him the benefit OF a thorough
working knowledge OF these great corpora
lions, has recently discovered a remedy for
defect that has long been apparent IA
the matter Of municipal taxation OF rail.
way properties Mr.. Campbell. while in
the employ Of the tax assessor Of Paies.
tine. expounded the somewhat startling
doctrine that the entire rolling stock Of tho
International aud Great Northern railroad
was subject to taxation by the city Of
Palestine, aud on toe strength of the ad.
wise thus given the assessor paced tho
property of the railway company on his
rolls.
"a discussing the reasoning az Mr. Cam
uell IN this regard a leading atturne, ,c..
Post:
This is an issue that has not been raised
before probably for the reason that 1t wts
never thouEhb OF until II WAS taken up by
NJ, campbell Thr proposition Is very
plain aud easily understood The lhrsoudl
property Of AN individual is taxable at the
home of that individual no matter w1ere
the property Is located For instance. II
a man living In Houston uas $1,000 on d..
pest III Galveston. the property Is taxable
properly OF corporation, the personal
property OF which Is taxable q, fhn dnmi
cile or home of the corporation In tile mat,
Ter Or county taxation 1t has been and
- sun tpe ce1fnm to prorate the amount
OF taxes assessed on railway rolling stock
10 ench county on the basis OF the numbhr
OF miles Of track such railroad has In .
county No plan has ever been hit upon
for taxing this rolling stock for munlcipn'
purposes, and the consequence has been
tnat IN Texas at least SS0,0N.0a0 in this
rlass of property has been escaping munich.
Pal taxation altogether In the city OF
Houston alone the amount Of taxes which
me municipality Is entitled to assess
against the rolling stock Of the railroads
having their domicilc here would amount
70 $4,000 year. The same thing is true
IN greater or less amounts, of Fort Worth
Dallas. Tyler, TeXarkana, Galveston, San
Antonio, and In fact of every city thar Is
me aopllcile for Il railroad company.
The amount Of taxes that ought 10 be
PAID on the S3OhO0,OOO worth Of nropel tv
Is tremendous Item, when an estimalc Is
ride or the augmentation It means 10 she
school funds Of the various cities ana To
me other funds for which taSes arc
levied"
Mr.. Leroy Trice, vice president and gen.
ero superintendent Of the International
and Great Northern, the road whose rolling
stock the city authorities of Palestine have
decided 10 assess for taxes, was in Hons.
ton yesterday, looking over the Magnolia
park terminals, which the road recently
acquired. A representative Of Inc Post
called 10 see Mir Trice at his private ear,
the Palestine, during the evening,
Asked for n statement of the roads YER
sion Of the proposition to tax its rolling
. stock, Mir ricC replied: II have nothing
whatever to say in regard TO the matter,
] have not paid any attention to II ANA can
not say what Palestine will do in the
premises. However, | don't think the city
has taken final action on tho proposition
vet The question had moi becu disposed
of when left there yesterday"
Mr.. Irice COLD give no definite Informal.
! tlon as to when work viii commence on
the proposed new local freight depot In
Houston, merely saying that the road in
tended to build II as soon as II got around
to II. Mr. Trice said the work that Is
now In progress ON the Magnolia park
terminals was moving along Satisfactorily.
The Houston. Oak Lawn and Magnolia
Park railway TO the park Is being rebuilt
Throughout and at the park racks are
hcing constructed TO both the Weld &
Neville and McFaddn congresses that are
hcing put up.
MIR Trlcc has great confidence In tho
future Of Houston and declared yesterday
evening that he believed there were mocp
substantial improvements being made here
than In any other city In the State.