The State guard., 1848-04-11

| ''-sA sAiNth PAopNAtJS OO tCtu1Htu Df the collectorto the Commissioners Court, which list it shall be the duty of the Court to examine, and to strike out the names of such persons, as any member ofsaid Court may know not to be insolvent, or removed, and being approved, the same with the certificate of the Court to that effect, shall be transmitted by the Clerk of the Coun- ty Court to the Comptroller of Public Ac- counts, by the first Monday of December in each and every year, with an account of the amount oftaxes due from each and ev- cry person who may have removed out ol the county, together with the name of the county to which he or she may have re- moved, and the said Collector shall have credit in his account with the State on the books of the Comptroller, by the amount of the taxes due from such insolvents, and Ipersons removed; prouided, he produce first a copy ofhis account of such insol. vents and persons removed, sworn to by himself and certified by the Court, as herein before required.
 SEC. 46. And De tt further enacted, That tho Comptroller shall transmit the accotints of persons removed from one county to another, without having paid their taxes to the Collector of the county to which such persons shall have removed and shall charge the Collector to whom any such account is transmitted with the amount of the same to be accounted for in his next annual settlement with the Comptroller, Propided however, that the said Collector shall have at least three months from his receipt af any such ac- count, to collect the taxes from the person who may have removed as aforesaid.
 SEC. 47. And De tt further enacted, That no collector shall be allowed to re- turn any list of insolvents, or other delin- quents, or have any credit therefor on the books of the Comptroller, alter three months shall have expired from the period in which the taxes in such list contained have become payable from such Collector by law.
 SEC. 4S. And be tt further enacted, That the assessors in estimating the value of property, shall be governed by the criterion laid down in the following rdles and definition, and shall make their valuations conform thereto. First, the value of all property real and personal, shall, for purposes of taxation, be its real worth in money, not what it would sell for at auction, or forced sale. Second, in valueing real estate, the fertility and quail. ty of the soil, the vicinity of the same to public roads, towns or villages, navigable streams, or rail roads, water privileges on the same; all local or other advantages, together with all improvements thereon, shall be taken into the estimate, except such improvements as are in this section, hereinafter enumerated, or as may be specially directed by law, to be valued and taxed separately from the land on which they are situated or to which aflix- ed. Third, all grist mills, oil mills, and saw mills, all distilleries breweries and tannaries all iron brass and copper foun- deries, together with all manufactures of whatsoever kind or descriptions, shall be valued at their real value in money, with respect to situation and income, at the time of the assessment. Fourth, all lots or parcels of land improved or unimprov- ed, in any city town or village, incorpora- ted, or unincorporated, with ali dwelling houses, ware houses, wharves, store hou- ses, shops, offices, livery stables, or any othor building or structure erected there- on, shall be valued at their real value in money, taking into consideration all local and other advantages. Fifth, all slaves except mechanics, cooks, seamstresses, barbers, or of some other trade, craft, or occupation, which renders them of extra value, or those who from unsoundness or disability, are ot less value than ordinary slaves, oflike age or sex, shall be valued and assessed as follows, to wit;
 Those under ten years of age, at one hundred and seventy.f five dollars. Those between ten and twenty years of age, at four hundred and seyenty.five dollars. Those between twenty and thirty years of age, at five hundred and fifty dollars. Those between thirty and forty years of age at four hundred dollars. Those be- tween forty and fifty years of age, at two hundred and fifty dollars. Those between fifty and sixty years of age, at one hundred dollars. Mechanics and others of extra value, or those who from unsoundness or disability are of less value than slaves of like age or sex, shall be valued at what ever price the assessors from the best in- formation to be obtained by them, may adjudge them to be worth.
 SEC. 49. And be t further enacted, | That the line of the State for all taxes for State and county purposes, shall attach on all real estate on the first day of March annually; and such line shall be perpetu- al for the amount of all taxes which have heretofore accrued, or which may hereaf. ter accrue under the provisions of this act, with the interest, penalties and costs in each case, until such taxes, interest, pen- alties and costs shall be fully paid which line shall, in no wise, be affected or de- stroyed by any sale, transfer CT alienation of any such real estate hereafter made.
 SEC. 50. And De t further enacted, That the Commissioners Court may an- 1 nualIy, at the term of said Court, provided ll4L: x< In ko1J,,, <,,, fb< Bret n, m.