### OFFICE OF TNE 

### ATTORNEY GENERAL OF TEXAS **AUSTIN**



### Hon. L. 0. RatlIft,Jr. OountfAttorno~ Dlekanr Oounty Spur, 

### T~s88

Lh8r sir:

**fiOQ FOUT**  **18tt8r 0**  **1OW8 1**  

### 0 8h8rQ8Of

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. 

### “Parson8li8till# or randQrfag real Q8tatQ ahell pakr a 8t8tQimQUt, duly signed ,andundrr 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 IltDbtWOf 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:stedaa 

### 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.nmOther 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~OitrOI tom WhQrQ 8aid bank i8 lOOQt8d, rQXld8r 

### at thQir 80&d 181UQ 60 th8 t8X888Q880r all 

### 8hUQ8 OWQd by him ia 8uOh bank1 8x16 in 0888 Of 

### hi8 f8iluri 80 %3 do, thQ 888Q88Or8htii 888088 

### 8uOh tmrOnd8rQb8huQ8 Q8 other lurrOndQ+ Droparty. lI8oh rhur 

### In 8uoh bank 

### rh811br tarrdonlf &r thr diffUQXlOQ

bQtWQW4



### it8 lOtUti 

### 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 tax88dur On hl8 8huQrI 

### nor rhallany 

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

### book8Of 

### 84 8hUQ, 

### th8 OWllQt Of whloh'18in d8f8Rlt 

### in th8 p8mlit Of hi8 t8~~8 Upan 

### th8 8-Q. Hothin& hQrQill

8htilbQ 80 OOn8trUQd8i t0 tQX lUti0tW.l Or 8t8tr b8Uk8, OT the 8harQhOldQrQ 

### thUQof, at a grQat8r 

### rak than 18 8*8Qrrr&rgairutothrrMIIQ~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 l8- 8888QiI 8% 'r'n d. Mnh. MXkR%YXbM. &IWidQriXbg ,raohto 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 Q868tO8houldhQV8 bren 

### 888Q88Qd 8t it8 808U81 Oa8h MrkQ8 V81UQ. h WQ 

### lUid8r8tMdfrOl8 foul’ lQttar, 

### 65$of thr aotoal rQ8h talu8 of thr land 

### 18 $26,)75.00. ThQ total 

### OarhialuQ wool6 br #40,577.00~; ThQ diffQrQnOQbQtW8Qll th8t amOUIlt 

### and thQ totalValor Of thQ 8h8rQ8 18 $9,&2&00, 8ll8th8trQprQ8Qtlt8the total taxablr 9EdUQ 

### Of thQ 8hQr.8. 

### EOwQtQr,.

It a pr8rr 

### that in your Ooonty,thQ Board of RqualiutiOB 8r8ta8ti)

Odllr l

### 88QS8Q8pW&'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 valuationfix.4upon 

### raid 500 rharsr rhouldbr 

### 65s of $9,423.00,or 

### $6,124.95. Tour8 rrrf Dnlly