OFFICE OF TNE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Hon. L. 0. RatlIft, Jr. 

Oountf Attorno~ 

Dlekanr Oounty 

Spur, T~s88 

Lh8r sir: 

fiOQ FOUT 18tt8r 0 

1OW8 1 

0 8h8rQ8 Of 

It fir8t tOk.8 

uotult 8t rhsoh thQ tOt81 nrubrr Of 8hW8 8hOUld 

b8 rmdrr8d far tSx88.” 

Too requrrt snr opinion 88 to whloh of thr nQthOd8 

thtu 8tl&lJ@8tQd in 8rriVil& 8t the V8hlatiOll t0 bQ p18OQd UpOn 

. 
Ron. L. D. Ratllff, Jr., FagQ 2 

thQ 8toOk 18 the OOrIXOt 0110, and if nQlthQr 18 oorrrct, thQn 

to adrise the propar method of raluing euoh aharrr for taxation. 

Artlola 7164, Civil Statutrr, prorlUQr in part: 

"Art. 7164. Rrndition Of real 68,t6tr. 

“Parson8 li8till# or randQrfag real Q8tatQ 

ahell pakr a 8t8tQimQUt, duly signed ,and undrr 

oath, rhloh shall truly and dlrtlnotly sat forth: 

"1. The nemo of thr ownrr, abatrrot number, 

number of cunry, thr number of thr cer,tlfleQtr, 

thQ M!XQ Or thQ Orlgln81 gralltQQ, thr numbrr Of 

aora8, and thQ trus ml full rebus thsreor. 

-2. Ths number oi thr lot and block and the 

truQ and full 9aluQ thQrQ.Of, togathrr with thr 

name 0r the town or city. 

“3. whsn the nama of the original granter, 

or abstract number, or number of crrtlflcotr, or 

IltDbtW Of SUITQY 18 llllktloW, flay ‘UQkllOWIl, ‘ Qnd 

qltr such dQaorlptlon a0 that land or lot cian br 

ldQntlrl0d ana the trur and full ralue thQrQof 

0~88 bQ 6etQminQd. Id.” 

Artlolr 7165, RQrieQd Cl911 Statutes, thrn requlrra 

that every bank, Qta., 8hallmakQ. out and furnish the aoQQaaor 

of taxs8 a 8wOrn statrmnt ehonlng, "....(5) All othrr.property 

bslonglng or appartslnlng to eald bank or bualnaas, lnoludlng 

both parsonal property and rral Qetato, &all br 1:sted aa 

other DQrsonal property and real rrtatQ." 

ThQn Artlcla 7166, Cirll Statutes, reada aa rOlhV?S: 

'Art. 7166. Asssssmsnt of real estate br bank8. 

V9Qrp brnking corporation, State or national, 

doing bu81neS8 in thlr State rhall, In the olty or 

town in whioh it 10 looatrd, rendrr its raal Qrtatr 

to thy tar as8Qasor at thr tlm8 and in the mannQr 

raqubad of lndlrlduals. At the time of lnaklng 

suoh rsndltlon the prmsldent or eo.nm Other ofrlcer 

of aald bank shall file with said a8aQsQor n Sworn 

statsarnt rhowing the number ana amount of the 8harQ8 

of 8Oid bank; thr nam and residence of rach =&errholdrr, and the numbar and amount of Qharra ownrd by 
..L 

35 

Hon. 1. D. R8tliit, Jr., P8g8 ) 

hfr, IIt84 8hUrhOldU Of uid bank 8haL1, in 

thQ~Oitr OI tom WhQrQ 8aid bank i8 lOOQt8d, 

rQXld8r at thQir 80&d 181UQ 60 th8 t8X 888Q880r 

all 8hUQ8 OWQd by him ia 8uOh bank1 8x16 in 0888 

Of hi8 f8iluri 80 %3 do, thQ 888Q88Or 8htii 888088 

8uOh tmrOnd8rQb 8huQ8 Q8 other lurrOndQ+ Droparty. 

lI8oh rhur In 8uoh bank rh811 br tarrd onlf &r 

thr diffUQXlObQ QtWQW4 it8 l OtUti o88h ‘.9QlU8 QUb 

the prOpOZt:OnQtQ- UQOUlrt PQr 8h8rQ 8t whloh it8 

r88108tatQ 18 Q888888d.. %%Q t8X88 dUQ UpOII thr 

8h8F88 Of b8-u OO~Or8tiOM 8hQ11 b8 8 1iUr th,rron, 8nd a0 bankln# OOrpOratiOli 8h811~ mf 8IIy diddQXld t0 8Iir 8hUQhOld8r WbO 18 ill dd8Ult ia *hQ 

8p8nt of tax88 dur On hl8 8huQrI nor rhall any 

g 8llkfnq '. QO~OrQtiOll pQroit t&Q tiQtl8f8t UpOn it8 

book8 Of 84 8hUQ, th8 OWllQt Of whloh'18 in d8f8Rlt 

in th8 p8mlit Of hi8 t8~~8 Upan th8 8-Q. Hothin& 

hQrQill 8htil bQ 80 OOn8trUQd 8i t0 tQX lUti0tW.l Or 

8t8tr b8Uk8, OT the 8harQhOldQrQ thUQof, at a 

grQat8r rak than 18 8*8Qrrr& rgairut othrr MIIQ~Q~ 

oa ltal ln th8 hand8 of lndlrlduQl8. Aotr 1865, p. 

10 % ; 0. L. Vol. 9, p. 726." 

~Unb+ t&a 8ta+ju)Qri 1~01~6~~ thQ~+borQ, 8nd rpplioab1.r Oon8tltUtiOnal QrotirlOu8, inQlUd~ Art1018 8, SQOtiOn 1, 

and ktiQlQ 8, BIOtiox 20, Wa think it i8 0lQUl.J OOlitQl8phtOd 

tht all Pl'OpQrt 8UbjQOt to 84 rllorro tQX8tIOll 8h811 br l 8- 

8888QiI 8% 'r'n d. Mnh. MXkR%YXbM. &IWidQriXbg ,raoh to br 

twQ, WQ think It #ala that in Art1018 7166, wh~r~h~ Tf 18 

r8id that, *Itsoh 8hQra in ruoh bank rhall b8 turd only for thr 

diffQl'QnOQ bQtws8n it8 aOtU81 8Q8h 981UQ aad the prOpOrtiOKIQtQ 

8MOtULt 8r 8hUQ Qt whloh it8 rQti Q8t8t8 i8 a88688d,- it W68 

oontu& t8d th8t thr rQQ1 Q868tO 8hould hQV8 bren 888Q88Qd 8t 

it8 808U81 Oa8h MrkQ8 V81UQ. h WQ lUid8r8tMd frOl8 foul’ lQttar, 65$of thr aotoal rQ8h talu8 of thr land 18 $26,)75.00. 

ThQ total OarhialuQ wool6 br #40,577.00~; ThQ diffQrQnOQ bQtW8Qll th8t amOUIlt and thQ total Valor Of thQ 8h8rQ8 18 $9,&2&00, 

8ll8 th8t rQprQ8Qtlt8 the total taxablr 9EdUQ Of thQ 8hQr.8. 

EOwQtQr,. It a pr8rr that in your Ooonty, thQ Board of RqualiutiOB 8r8ta8t i) Odllr l 88QS8Q8 pW&'Qrtr 8t 65s Of it8 QOtllQl oa8h 

valor. Buoh brlry truQ, thQrQ~Oan bQ no di8ori8inatiOn, but thir 

pQrOQllt8gQ mtut bQ QppliQd WlifOI'd~. L%VQly V8. %X.&T. RI. CO., 

120 8. w. 652. Honor, thy valuation fix.4 upon raid 500 rharsr 

rhould br 65s of $9,423.00, or $6,124.95. 

Tour8 rrrf Dnlly