SQL Server 2012 has a nice feature that enables to poll any shared directory using FileTables.
Here are the steps :
- 
Enable filestream as shown below
- 
Restart SQL Server service from the configuration manager
- 
Enable filestream access level using sp_configure in TSQL
- 
Create a filegroup that contains filestream
- 
Add a filetable file to the above filegroup
- 
Enable non-transactional access to the sharedfolder
- 
Finally put all the .txt, .csv files to be automatically discovered by SQL Server
Below are the SQL commands:
[cc lang=”sql”]
— enable filestream access
EXEC sp_configure filestream_access_level, 2
RECONFIGURE
GO
— create a filegroup
ALTER DATABASE TestDB ADD FILEGROUP TestFG CONTAINS FILESTREAM;
— add the filetable file to the above FG
ALTER DATABASE TestDB
ADD FILE
(
NAME= ‘TestFile’,
FILENAME = ‘C:\Program Files\Microsoft SQL Server\MSSQL11.MSSQLSERVER\MSSQL\DATA\TestFile’
)
TO FILEGROUP TestFG;
GO
— enable above directory for non-transactional access
 ALTER DATABASE TestDB
    SET FILESTREAM ( NON_TRANSACTED_ACCESS = FULL, DIRECTORY_NAME = N’TestFile’ )
— create a filetable that polls above directory
CREATE TABLE TestFileTable AS FILETABLE
WITH
(
FILETABLE_DIRECTORY = ‘TestFile’,
FILETABLE_COLLATE_FILENAME = database_default
);
GO
[/cc]
Below is the directory that is polled by SQL Server. It has 4 files as shown.
The same files can be queried in SSMS using the query as :
[cc lang=”sql”]
SELECT convert(varchar(max), [file_stream]) as readcontent
      ,[name]
      ,[file_type]
      ,[creation_time]
      ,[last_write_time]
      ,[last_access_time]
  FROM [TestDB].[dbo].[TestFileTable]
[/cc]


