State v. Austin & Northwestern Railroad

GAINES, Chief Justice.

We are of the opinion that the application for the writ of error in this case should be refused.

The trial court held that the franchise of the railroad company,' as separate from its tangible property, was not assessable under our statutes, and the Court of Civil Appeals, without passing upon that question, affirmed the judgment upon the ground that the franchise was not properly assessed as a whole in the county of Travis. One of the judges dissented from that conclusion. We do not find it necessary to pass upon the latter question. We are of opinion that it was not the…