5

-3-

the article in question to the realty? Third, whether or not it was the
intention of the party making the annexation that the chattel should become
a permanent accession to the freehold, this intention being inferable from
the nature of the article, the relation and situation of the parties in-
terested, the policy of the law in respect thereto, the mode of annexation
and purpose or use which the annexation is made. And of these three
tests pre-eminence is to be given to the question of intention to make the
article a permanent accession to the freehold, while the others are chiefly
of value as evidence to this intention." In this case as stated in the
opinion the District Court held in effect that intervenor had a valid mort-
gage but that it did not give to it a proper lien against anything except the
personal property of defendant, and that the poles, wires etc. erected in
the streets were parts of the realty, and rendered judgment accordingly.
After laying down the principles as aforesaid the Supreme Court affirmed
the judgment of the District Court holding thereby directly the poles,
wires etc. of the Electric Light Co. erected in the streets were parts of
it realty.

It is laid down in Cooley on Taxation that the mains of the water
plant are parts of its realty and I do not apprehend that if the question
is pressed to a decision that there will be any question but that the courts will
hold that for purposes of taxation that property of the character mentioned
is as much a s part of the realty of the Gas Co. as the buildings erected
over its machinery upon its land.

The case of the State vs the Austin and Northwestern Ry. Co. in the
62 S. W. 1050 being the celebrated case in which the question of the right
of the said state and county to assess and collect franchise tax was determined,
reads as follows in so far as it bears upon this question. "Art. 5062 pro-
vides that real property for the purposes of taxation shall be construed
to include the land itself whether laid out in town lots or otherwise and
all the buildings, structures, improvements or other fixtures of whatsoever
kind thereon and all the rights and privileges belonging or in anywise ap-
pertaining thereto and all mines, minerals, quarries and fossils in and
under the same." It seems to us the plain purpose of the article quoted
to require that in assessing real estate for taxation, whether held by a
natural person or a corporation, there shall not only be included in the
valuation the value of the land itself merely as land together with the im-