§ 144. Assessment of property of new or surviving corporation. The
real estate of such new or surviving corporation, situate within this
state, shall be assessed and taxed in the several towns and cities where
the same shall be situated in like manner as the real estate of other
railroad corporations is or may be taxed and assessed, and such
proportion of the capital stock and personal property of such new or
surviving corporation shall in like manner be assessed and taxed in this
state, as the number of miles of its railroad situate in this state
bears to the total number of miles of its railroad.