The Laws of Texas, 1822-1897 Volume 7 Page: 589
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Laws of the State of Texas.
137
the value, and county where situated; also, the number of
locomotives, cars and rolling stock of every description, belonging
to the company, classifying same, giving number and
value of each class and kind; also, all real estate, the county
where situated, with such description as is required by law,
and the value of each tract and lot; also, such other property
belonging to such company, including safes and all office
furniture, properly describing same, stating value, and county
where situated; and in stating values of property, if there is
a difference in value of property of the same kind or class,
situated in different counties, the actual value of such property
situated in each county, and not the average value of the
same kind or class, shall be stated. And in the preparation
of the forms for the list, the Comptroller shall so prepare
them as to distinctly show and specify the particulars herein
mentioned, and to cover and include such other miscellaneous
property as may be taxable, in such manner and form as to the
Comptroller may seem proper.
Clause 16. Telegraph companies shall show in their lists
the number of miles of wire in each county in the State, and
whether there are one or more wires to the mile, and the
value for each wire per mile; also, the number of offices in
each county of the State, and. the value of the furniture in
each; also, the number of buildings, and the amount of land
on which the same is situate, if they own it (and proper description
of the land, as is required by law), in each county
in the State, owned by them, and the value; also, the number
of batteries and apparatus for telegraphing in each county
in the State, and value of same in each county; also, any
other taxable property owned by them, county where situated,
and value in each county; and the Comptroller shall so prepare
the forms as to cover any other particular not here mentioned.
Clause 17. If any railroad or telegraph company in this
State, or doing business in this State, shall fail or refuse to
return their lists, as in this act required, on or before the
first day of March in each and every year, the Comptroller
shall immediately transmit the necessary blank forms
for such lists, with the necessary instructions, to
the several justices of the peace in each county of this
State in which or through which any railroad or telegraph
line may be or pass; and the instructions of the Comp(589)
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1822-1897 Volume 7, book, 1898; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth6732/m1/591/?rotate=270: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .