OFFICE OF THE ATTORNEY GENERAL OFTEXAS 

AUSTIN 

-C.- 

-- 
assessor skall note In a book the nam of' suah person 

rho refused to list or to swear; and in every aace when 

any person required to list property Sor taxation has 

been sboent or unable froa slclcness to list the earno, 

the tax astaassor shall note In a book such iaot, together 

dttt the name of suoh person." 

Artiols 7193 ot the Rerlsod civil ::,totutes maicea it the 

duty of the Tax Assessor to @$~taIn the -tint and ~131~4 of property not assesmtl under thd prorIaiono OS Artlole 7192: 

"In all oesea or failure to obtain a statemutt ot 

Peal an& pereonal proparty fro16 any aaume, the aases8or 

ot taxes shall aaoertain the emount end value of suok 

property and asaecs the 8-e as be belietem to ti the 

true and lull value tbawoi; and au& aase6wmt &all 

bc as valid and binding a8 iir suob propqrty had bean 

rendered by the proper owner thereof." 

yrom the above quoted statute, It ia olear that.the la&- 

lattam has mode It the d,uty of the Tax hsaessor to d~temlns an&a+ 

;eirtain the amount and value ol.all personal property Ia bia oounty 

'&n& to fme that the mm3 la aEee6sed for t-8. It Is a oar&Ual 

prlnoipls of law that whom a duty Is piaaed upon an ofrioeT, h6 la 

.rlso glean tha sow& and authority to do that rhlah Is noaessary for 

the psrfows.nae or that duty. See the oaaee of'!P~rrell i. Sparb, 

.US z. a. 5108 Speooer v. Calveston, 86 Tex. 884; Calm.v# 

,puown, 90 1. x5. 319. 

It Is neoersary that the Tax Ass~saor haye the power to 60 

on pastures to oount oattls in order for kIm to be able to wmertaln 

the aniouut and value or sala aettlo. To ho14 otherw%ae, muld bo to 

form h&m to raly solely upon the word ot the taxpayer. It is doubtful If under euah a motho4 taxes would bs assessed squally and ualformly. 

The duty of a Tax Assessor in assessing proporty*rss dieousrcd In the aaae of Republio fneuranos Compazy v. Righlanb 3srk 

bat. Sob. Iiist. oi Dallas County, 67 S. F. (24) 627. The a&urt stated 

&I fO11OW8: 

-The quoted artiole (7193), aria artialss 7205 and 

7218, elvs to the am1~880r tbe authority to list an8 value 

property not rendpred by the ovmer and ploaco the 6am 

upon tlia unrendersa roll. 

*In the event the list tanao&d by'a taxpayer omita 

property rbiob be owm, the a&L)eBsor Is by tbn8e artialele 

authorized to list an&.ralue the omitted property and 

plaae tbcl sam upon the mm?endered roll." 
37:; 

aon. rho. a. ShepQard, Peg4 3 

1tcle 

artlole 71S5 eonaarna the tulng of lir48tock In county 

pastun and provide8 a8 rollowe: 

"All penone, aomp4nl4a and oorporatlon8 owning 

peeturog in tbia State whloh lie on oounty boa%derioa 

shsli be required to list for a88ea8ment, ell liva8tock 

of every kind owned by them in said pa8turGs in the 

aevorel oountiea in wblch l uob pastures ore sitPate&, 

liatin& in each oounty l uoh portion oi raid 8took aa 

the lend In ruoh county 10 of the whole pasture. All 

,~raona, oompparriea end corporationa ornine any kind 

OS llreetook in pasture not thalr own shall list 88id 

lirr8tock in the 8everal oounti40 in rbioh 8uch pasture8 

are aituatod in the same manner; cad In both eaaea the 

tax upon aoah livestock ~ball be peid to the tax eelleotor or the several oountloa ia whlob auoh liveatook 

la liated and aeaeaaed.m 

It 1~ the opinion ot thia Departme+ thaw t$) pnf~able 

pmoadww for the aa8aaammt of cattle ln l uah 0oofmtr 1104 paOtar40 

m&l& batohavothe oollootcr of both oft& uountlea lnrbioh nib 

peatare 10 loeated or their. dapotlaa tomther enter upon arid pm- 

*rty r0r tlm purpo88 al aounting the eattla loaated thenoa. 

Be&dleea oi whether the dove l g $ ea ted prooedure 10 

iellewed or not, it 10 the opialwk of this Department that a Tu 

Aaaaaaor baa the right to oauut oat*10 8itu8t44 011 patur4a whloh 

ara either wholly or in part loartod in hi8 aortnty. 

Your0 wry truly