**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 requiredto 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** Rerlsodcivil **::,totutes maicea**  it **the** duty of the Tax Assessorto @$~taIn the -tint and ~131~4of property not assesmtlunder 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 aaoertainthe emountend 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 bindinga8 iir suob propqrty had bean rendered by the proper owner thereof."
yrom the above quoted statute, It ia olear that.thela&- lattamhas mode It the d,utyof the Tax hsaessor to d~temlns an&a+ ;eirtain the amount and value ol.allpersonalproperty Ia bia oounty '&n&to fme that the mm3 la aEee6sed for t-8. It Is a oar&Ual prlnoiplsof law that whom a duty Is piaaed upon an ofrioeT,h6 la .rlso glean tha sow& and authorityto do that rhlah Is noaessaryfor the **psrfows.nae** or that **duty.** See the oaaee of'!P~rrell i. Sparb, .US z. a. 5108 Speooerv. Calveston,86 Tex. 884; Calm.v# ,puown, 90 1. x5.319.

**It** Is neoersarythat the Tax Ass~saorhaye 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 assessedsquallyand ualformly.

The duty of a Tax Assessor in assessingproporty*rssdieousrcd In the aaae of Republio fneuranosCompazyv. Righlanb

### 3srk bat. Sob. Iiist.

oi Dallas County, 67 S. F. (24) 627. The a&urt stated &I fO11OW8:

-The quotedartiole (7193),aria artialss 7205 and 7218, elvs to the am1~880r tbe authorityto list an8 value propertynot rendpredby the ovmer and 

### ploaco the 6am upon tlia

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

### omita property **rbiob be**  **owm,** the a&L)eBsor Is **by** tbn8e artialele authorizedto list an&.ralue the omittedpropertyand plaae tbcl

sam upon the mm?endered roll."

### 37:;



### rho. a. ShepQard, Peg4 3 

### aon.

1tcle artlole 71S5 

### eonaarna the tulng of lir48tock In county pastun and provide8 a8 

### rollowe:

"All penone, aomp4nl4a and oorporatlon8 owning peeturog in tbia Statewhloh lie on oounty 

### boa%derioa shsli**be** requiredto 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 rbioh8uch 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 opinionot thia Departme+ 

### thawt$) 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$eated



### prooedure

10 iellewed**or not,**  it 

### 10 the **opialwk** 

### of this **Department that**  

### a Tu Aaaaaaor baa 

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

### ara either

whollyor in part loartodin hi8 aortnty. Your0 wry truly