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

93. The a#seasora of tares,shall furnish said board on the firstMonday in May of eaoh year, or as soon thereafteras praotieable, a aertifled l&?t Or DSDeS Or al FWQi&# .,xhO 6ith6X r6rU89 t0 WW or.to .qualifyor to have signed the oath requW&- by law, togetherwith the a8sessnNnt of said ~&n8e progert~made by hirs. through 'othexi.nftirmatien~+itd said board shell examine, equalize and oorreotasnesementa 80made 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,,andmakes oath ,a8to the kind, character, Qualityand ~QuarM.ty Of suoh 

### property, and the 

### eaia 0rriOer.aooept$Kq eaL& rendSion sronleueh 

### perscm,,fira or corponation 

### of suohprqx3rty

### ie satisriea that it Is oorreotly ,sndproper&y value& aoeoralng~4%the reasonable aashmarket value'of suchproperty 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~nomarket 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$cstreh.propeztyor,the wner thereof le aot satistied wtth-~the value plsoed on tbs propertyby tha ~eseeasotb he shall:

so aotlfy the ps6easor;end Ii'desirlng so to do.make oath beroro the~aaseeaar,thatthh~'valuwXoon 80 

### ri2F4k+

by 8aid

### .0rsmr

on said property ie exoee8los~ 8neh tmic82 iberurnlrh suah rendition, togetherwith-h18 valuation thereon and the oath,of suqh person,: rira or off~ioer.ofanyoorporation, 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~propertyon January Pirst, 1Q (heregive year forwkia? assesatilent is &made)

aa’F5 3-x provided; suc:~ offlaer or court sha3.itake into considerationwhat '. 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 equalizationehall 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 ,iurnlohedseid 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 &zdgmentsay know the market Value or true value of auoh property,m the ease may be, by proper promas, who shall teatlfyu&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 acoordahaewith the eridqnce 80 introducedand ,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 presorlbesthe whfoh the members or 

### the eomraiaaioners aourtmast 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, eeahmwber 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,yearA9 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'andas a member of said board willlaove to have eaoh itern or taxable propertywhioh I ~believeto 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 faithfull9sudaavortohavetheGf30. F. Shepprd, paged 14



### real'eatdie

a@ 4.&TQvsruntothereonoub~~ottQ+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%ableproperty In said oounty rendezyd to at3as aforesaid; that I will to the best of my abilitym~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 sheetmade up and aworn to by the ~&aidpropsrty ownera, their agente or repreeentatfves,a txue arreeawacmt and veluatlon of said property, tngetherwith a mtmoranba of all facts whioh I si.ay L-0. bsaring upon the valus of said tamb1.eproperty, and that X w&l1 make nil. poaalbls inquiry oelatlve .bothe 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 respeotiveproperty onnersb That I have read and urpderstend the severalprovisions of the Constitutionand law of thie State relative to thhe valuatioa of CarabZe property, and that I will faithfullydo,**and** psrforsp everg duty reendzwctof ~6
es tex &BB~SIIOF (or. 

### depubytnx 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 oasqmay bei+ (tit. Tt14, Vernon*0 4b. 

### aiv. stab.,

Texas)
?urtlmmaw, as throwing additional light.upon' the d&let of the t8x aeaesss% Andyeol2eator,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,.onor bsiare the Clpst bay of Aqprrt of esoh year far:.whloh 

### bhe na~arenmnt 

### is medo,retarn ,his roll,s ,oraaslo8mont books of the taxable pxoprty rendered ta htn or ltsted by him for that year6 after they'havebeen -de in eooordmae ulth the g@~risians of this titls (Titlelea) 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 (orbooke) tof 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 providedby law, and that the asssased value set doan in the proper column opposite the several **kinds** and desorlptionaof property is the true and oorreot valuation thereofas asoertainedby au;~and the footings of the several oolumns in said books and the tabular statementreturned la oorreot, a8 I oerlly believe.* (Parenthetioal interpolationand emphaefe ours)

You are therefore advised thatwhen an Independent sohool distriotavails 

### itself of the aervioes oi the oounty
assessor **and** aolleotor POP the asaesamentand tmlleotlonof the sohooldistriot's taxes, said officer in making the aesessamnts is governed by the proviafons of law applicable generally thereto8he does so under the obligationof his several oaths which are presorlbed by legislativeenaotment. He ia required by law to perrorm his offloial duties l..n full aooordwith the constitutionaland statutoryprovisionsgovarning~.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 asaesementsfor eehooldistriats and another and different standardof 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 irrset out in the statutes of Texas, aa heretof'ore shown, and is not to be set up **by** the reaolutlonsof the trusteea or an independentmohool distrlot. An lndependeut sahool diatriothas no right to set up its own standard of valuation ln lieu of that set up by legislativeaot; It has
no right to substitute ita judgment as to the value of the property assessed for the judgment of the tax assessorwho 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 disregardhis oath, and is wholly devoid of any right to require the oounty assessor and aolleotorto assessEon. 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 countypurposes.

Yours very truly