Honorable Joe A. Faucett 

County Attorney 

Howard County 

Big Spr’ing, Texas 

Dear Sir: Opinfon No. O-3376 

Re: Procedure the Tax 

Assessor-Collector should 

follow to be able to 

count the cattle on 

pastures located in said 

tax assessor-collector’s 

county 

You request the opinion of this Department on the facts set out 

in your letter as follows: 

“Reference is made to Opinion O-1489, relative to the right of the 

tax assessor-collector of Howard County, Texas, to count cattle 

in his county and in county line pastures for the purpose of 

assessment for taxation. 

“It is apparent from your opinion, and from the decisions of the 

courts and articles of the statutes, quoted in your opinion, that 

it is not only his perrogative to enter pastures for the purposes 

of counting cattle for assessment and taxation, but it is his 

duty to do so. 

“Please be so kind as to advise me of the status of the tax 

assessor-collector should he be ~formally~ denied the right to 

enter certain pastures for such purpose, and should the land 

owner, in fact, enclose the pasture with a substantial fence, 

which fence is equipped with gates bearing locks to prevent entry 

by the tax assessor-collector. 

“The tax payer does not fail or refuse to make a rendition, but 

on the contrary, is very obliging in doing so, and has done so. 

Our assessor-collector feels that many cattle on certain premises 

are secreted in valleys below, and are forgotten when rendition 

t fme appears. He would like to challenge the rendition before 

the board of equalization, but does not have information sufficient to warrant such a step. 
7 

Honorable Joe A. Faucett, Page 2, O-3376 

“I have ad.vised him that I did not have any idea that we would 

place him in jail for an entry for such purposes (should he be 

able to find the fence down somewhere), since he surely does 

not ha,ve the intent to commit a felony upon his entry, and I 

have further ad,vised him that I could not find any Civil 

Liability by his entry, unless he is negligent in some of his 

activities, causing damages, while upon the premises. 

“We would appreciate your opinion as to the proper procedure 

to use in ascertaining the number of cattle on premises under 

these circumstances, so that our assessor might be in a position 

to challenge the rendition of the tax payer before the board of 

equalization, What is his status should he make a forceful 

entry, such as pulling the fence down, etc., or making any type 

of forbidden entry?” 

In our opinion No. O-1489 we state as follows: 

“From the above quoted statute, it is clear that the Legislature 

has made it the duty of the Tax Assessor to determine and ascertain the amount and ,value of all personal property in his county 

and to see that the same is assessed for taxes. It is a cardinal 

principle of law that where a duty is placed upon an officer, he 

is also given the power and authority to do that which is neces - 

sary for the performance of that duty. See the cases of Terre11 

v. Sparks, 135 S. W. 519; Spencer v. Galveston, 56 Tex. 384; 

Callaghan v. McCown, 90 S.W. 319. 

“It is necessary that the Tax Assessor have the power to go on 

pastures to count cattle in order for him to be able to ascertain 

the amount and value of said cattle. To hold otherwise, would 

be to force him to rely solely upon the word of the taxpayer. 

It is doubtful if under such a method taxes would be assessed 

equally and uniformly.” 

In the above quoted opinion this Department ruled that it is the 

duty of the tax assessor-collector to go on pastures to count the 

cattle located thereon in order that the cattle may be properly 

assessed. We do not belie,ve that any taxpayer has a legal right 

to interfere with this performance of the tax assessor-collector’s 

duty. Article 4669 reads as follows: 

“The full right, power and remedy of injunction may be invoked 

by the State at the instance of the county or district attorney 

or Attorney General, to prevent, prohibit or restrain the 

vidation of any revenue law of the State.” 

It is our opinion, therefore, that the, proper procedure is for 

the tax assessor-collector to request the taxpayer to allow him 

admittance to the pastures for purposes of counting the cattle. 

If the taxpayer refuses to do so we believe the proper procedure 
_: - 

Honorable Joe A. Faucett, Page 3, O-3376 

is,for the County Attorney to file suit in court asking that 

such taxpayer be enjoined from interfering with the tax 

assessor-collector in the performance of his duty. 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

s/ Billy Goldberg 

‘BY Billy Goldberg 

Assistant 

BG:Lh/cge 

APPROVED APRIL 30, 1941 

s/ Glenn R. Lewis 

ACTING ATTORNEY GENERAL OF TEXAS 

APPROVED OPINION COMMITTEE 

BY Bm, Chairman 

O.K. 

GRL