:ion. 320. 2. ;i:sppmi, pat;e 12 

93. The a#seasora of tares,shall furnish said 

board on the first Monday in May of eaoh year, or 

as soon thereafter as praotieable, a aertifled l&?t 

Or DSDeS Or al FWQi&# .,xhO 6ith6X r6rU89 t0 WW 

or.to .qualify or to have signed the oath requW&- 

by law, together with the a8sessnNnt of said ~&n8e 

progert~ made by hirs. through 'othex i.nftirmatien~+itd 

said board shell examine, equalize and oorreotasnesementa 80 made by the assessor, an4 whem ao rsriee$, 

ewaliead and aorreated, the,~seme rhall. be approved.* 

"fIereafter when any pereon, rim or oorporetlan 

renders his, their or ita property in this Statefor 

taxatibn to any tax aseeaoor,,and makes oath ,a8 to the 

kind, character, Quality and ~QuarM.ty Of suoh property, 

and the eaia 0rriOer. aooept$Kq eaL& rendSion sronl eueh 

perscm,, fira or corponation of suoh prqx3rty ie satisriea 

that it Is oorreotly ,snd proper&y value& aoeoralng ~4% the 

reasonable aash market value' of such property on the 

marke~t at the tlma of Its rendition, he shall list the 

same aeeordingly; but,, if' the assessor Ir satisfied that 

the value is b~elov the reasonable eash.narket ,valueoi 

suoh property, he obll at 0808 pla~,oa~6ai~:lraabltl~n 

opposite eaob pieae of property so render&an amount 

equal to the reasonable oaah market value of auoh property 

at the tQ#e of.ite rend&.ti.on, and if ~suah property shall 

bet r0wd .to,havo~no market value by suoh srticer then at 

sueh .sum aa ridd,ofrisa shall deda the real or hrinsio 

value or the p?opertgg sn4 i&~tbe +?wm Iiatin$c streh.propeztyor,the wner thereof le aot satistied wtth-~the value 

plsoed on tbs property by tha ~eseeasotb he shall: so aotlfy 

the ps6easor;end Ii'desirlng so to do.make oath beroro 

the~aaseeaar ,that thh~'valuwXoon 80 ri2F4k+ by 8aid .0rsmr 

on said property ie exoee8los~ 8neh tmic82 iberurnlrh 

suah rendition, together with-h18 valuation thereon and 

the oath,of suqh person,: rira or off~ioer.of anyoorporation, if any ouoh oath has. been rmds; bo the ooruniseloners' 

co*urt of the county in which.said:.rendition was made, 

w?li& oo\irt shall hear evidenoa snd determine the true 

value of auoh ~property on January Pirst, 1Q (here give 

year for wkia? assesatilent is &made) aa’F5 3-x provided; 

suc:~ offlaer or court sha3.i take into consideration what '. said property could !;ava been eolA for any title within six 

r;ont;ns next before the first day of January of the year 

far w:.iicY the property is roxiered." 
L -.- 

xon . 

oath 

when 

Gee. H. Sheppard, paed 13 

Alwale 7818 Of v. a. c. 8. of Texea declaresr 

,:. .~'. 

"The boards of equalization ehall hav~e pox&r, and 

It it3 made their offioial duty, to sup~vvltle the asses8- 

aant oi their respelrtlve oouhtiles, and, Ii eatisfled 

that t&e ralutatlan ot say property is not in aaoordanoe 

with the lawa of the State, to lnammsa ax dfainish the 

mme and to afYix a proper valucatioa thoreta, a6 pmvlded 

for la the preoeding emticleg and, whsn say ~msess3r in 

thla State 8Ul.l hape ,iurnlohed seid oourt rLth the rendition as provided for ,fnthe preoedw artLsle, it shall 

be the~duty oi suah awrt to ~oall beiore It aueb. person8 

6s in Its &zdgment say know the market Value or true value 

of auoh property, m the ease may be, by proper promas, 

who shall teatlfy u&da: oath the uharasfer, qt&ity snd 

quentlty of suoh pmpstxty, as Ppell as the value thereof, 

said aourt, tiftex Reariog the evidanae, ahall,fix the 

value or m&i property In acoordahae with the eridqnce 

80 introduced and ,1t6 provided ror in t$e preaeding 

axtiale; and thslt astim in auoh oaas ox eatsea shall 

be flual.* 

Mtiale 7816 of V. A. C. S. of Texas presorlbes the 

whfoh the members or the eomraiaaioners aourt mast take 

that bmxt oenve&ee 48 a board of ,equrlioation, aad is 

a6 follews~ 

*mm a eom&eioners court convems es a board or 

~equaUsatiort, ,be@re oonsidering the aubjeot of equallzatioa of property .vaMeu f@r the pwpasee o~~IJ&xet?&an, 

eeah mwber of the oourt, inoluding the,.aounty judge, 

shall bakes and atib~eoribe t4 the fo~llowinac 6etbr : !I. 

, a mestber~~ 0r the-bQavd 0r ~siuof,itation ,of' f%untp, tor the,year A9 b. 

hevbbvYsofbM1~ 81oav that. in the Dsrfornumor of EW au=' 

as a ii&birqor‘ mob beard ior said +r, I wi.il not-vote 

to allow"auy taxable property to stand aaecsaed oo,~the 

tax rolls or.sa%d oounty for said year.at any sum uhlah I 

believe to be less. than its true asark& value, or, If It has 

50 msrket value, then its real value; that I will faithfully 

endesvor'and as a member of said board willlaove to have eaoh 

itern or taxable property whioh I ~believe to be assessed for 

said year at less than its true market value, or real value, 

raised on the tax rolle to what I believe to be it-e true cash 

market value, if it has a oarket value, and Lf not, then b 

its reel value; and that I will faithfull9 sudaavor to have the 
Gf30. F. Shepprd, paged 14 

real 'eatdie a@ 4.&TQvsrunto thereon oub~~ot tQ +uat1on, 

lyln& 'in ad.(l~~osUnby, bbtt nay ~be~~render$d tag 016 ior " 

ttixabien b~y'any eerporatlon a ln4lrldual, OF by ,thrir 

agytib 4~. repl&dtritWiVd, &a iklly~hd laay be~pradtloable, 

end that I will, aa fully a8 ie praotloable, riew and 

Insbeet al;L' other~te%able property In said oounty rendezyd to at3 as aforesaid; that I will to the best of 

my ability m~ake a true esttite oi the aash value, the 

market value of such property, if suoh property has a 

@larkat valtle, and, ti it has no'ma~ket value, then bhe 

real value of all euah property, both xeal and personal, 

on the firs% day of January next proowiing; and that I 
;:on. Sec. Ii. ;heph'erd, pqu 15 

will mice up and attach to eaoh aseassmeut sheet made 

up and aworn to by the ~&aid propsrty ownera, their 

agente or repreeentatfves, a txue arreeawacmt and veluatlon of said property, tngether with a mtmoranba of 

all facts whioh I si.ay L-0. bsaring upon the valus of 

said tamb1.e property, and that X w&l1 make nil. poaalbls 

inquiry oelatlve .bo the true value of suoh propert;r~ 

and thet I will attadh aaid raawrranda and statmmnt of 

faots that f may asoortain 88 aforseaid to the said 

asseesmnt she&a of the respeotive property onnersb 

That I have read and urpderstend the several provisions 

of the Constitution and law of thie State relative 

to thhe valuatioa of CarabZe property, and that I will 

faithfully do, and psrforsp everg duty reendzwct of ~6 

es tex &BB~SIIOF (or. depuby tnx s.messor ) , by khe Oans~ltution end laws of thie State. So help me f&d.*. TM0 

oath shU1 be administered by the oounty aleric and shall 

ba in brzplioats; the orLia;inal shall be by the clerk 

riled and reoorded in t&e reooa?d#a of the amnty, and 

the dupbieate shall bo retainad by the assessor, OF 

the bepity, aa tha oasq may bei+ (tit. Tt14, Vernon*0 

4b. aiv. stab., Texas) 

?urtlmmaw, as throwing additional light.upon' 

the d&let of the t8x aeaesss% Andy eol2eator, when.hs assssaos 

property for tam&ion; wo m.mfer.to Artlole 7822 of V*rnon*a 

Annotated Oiril Statute8 of Te?.aa, whLah provldesl 

*AH. 78818.. me 88688sor of tarea ahall,.on or 

bsiare the Clpst bay of Aqprrt of esoh year far :.whloh 

bhe na~arenmnt is medo, retarn ,his roll,s ,or aaslo8mont 

books of the taxable pxoprty rendered ta htn or ltsted 

by him for that year6 after they'have been -de in 

eooordmae ulth the g@~risians of this titls (Title lea) 

to the oounty board of egualieatlon, veirified bf hie 

afftdavit, substantially on the followlug form 

'The atate of Tera8, 

COUR ty 

“1, azm38sor of 

which this is attached contain a oorreot and full l.isz 

oounty, do solemnly swear that the rolls (or booke) t 
of the real and oersonal cronertu subleat to taxation 

in <rouIlty ,- 80 &r a6 I have been 

able ta aauJertain the aame~ that I have ~sworn everv 

psrson listing property toWme in the oounty, or caused 

the mune to be done in Ipanner and form as provided by 

law, and that the asssased value set doan in the proper 

column opposite the several kinds and desorlptiona of 

property is the true and oorreot valuation thereof as 

asoertained by au;~and the footings of the several 

oolumns in said books and the tabular statement returned la oorreot, a8 I oerlly believe.* (Parenthetioal 

interpolation and emphaefe ours) 

You are therefore advised that when an Independent 

sohool distriot avails itself of the aervioes oi the oounty 

assessor and aolleotor POP the asaesament and tmlleotlon of 

the sohool distriot's taxes, said officer in making the 

aesessamnts is governed by the proviafons of law applicable 

generally thereto8 he does so under the obligation of his 

several oaths which are presorlbed by legislative enaotment. 

He ia required by law to perrorm his offloial duties l..n full 

aooord with the constitutional and statutory provisions govarning~.aruPa. The said WHh# by which he is bound and whioh have 

been set out in th%s opinion do not set up one stcandard of 

V&XI to be toUom4by him 111 making his asaesements for 

eehool distriats and another and different standard of value 

to be set up by hin in asking his assessments for oounty and 

Sate purposes.' The standard of value required in all eseessments made by him is identloally the same. This standard of 

value irr set out in the statutes of Texas, aa heretof'ore 

shown, and is not to be set up by the reaolutlons of the 

trusteea or an independent mohool distrlot. An lndependeut 

sahool diatriot has no right to set up its own standard of 

valuation ln lieu of that set up by legislative aot; It has 

no right to substitute ita judgment as to the value of the 

property assessed for the judgment of the tax assessor who 

is acting under the dlreotlon of general law and the sanotlon 

of his oaths; it has no authority to require the assessor and 

oolleator to disregard his oath, and is wholly devoid of any 

right to require the oounty assessor and aolleotor to assess 
Eon. Gee. Ii. &epparcs, pn;-:e 17 

taxes upon tke property situated in the school district upon 

any different or greater value than ia the value lawfully 

arrived at and used by him in assessing taxes for State and 

county purposes. 

Yours very truly