The organizer., 1850-12-07

equllly evident that this condition can mo-
be complied with, until the apportionmenr
be struck, and the amount of the dstribu.
tive share be ascertained. The integel
t must be known, before the ratio can be
fixed, Having presented the obstacles in
the way of this law, leave It to the wis ION
of the Legislature tn devise the corrective
measures to carry it iE'o effect according tc
their intention.
Suggesting however, the difficulty, il
not impossibihiy, Of effecting this purpose
before the termination Of the present fiscal
year, | recommend that time be given TO
the delinquent Assessor until 1851, to make
the enumeration of children and report the
lists, and that the performance of these
duties be enforced under suitable penalties
1t IS impossible at present to calculate
the effect of the late reduction of tlxas upon
the fn'ure revenue OF the State: and il is
important in view of the grave subjects
which now occupy the attention of the
Legislature, that The Treasury should not
be exhausted by liberia appropriations-an
effect, likely to follow, from the operation
OF the fourth section Of the law, now under
consideration. therefore recommend the
repeal of that law, or at least its suspension
until the effects of the present revenue
law be fully developed.
The Auditor of Public Accounts has
frequently called my attention to several
practical difficulties, growing out of the
conflicting provisions of the Acts of 1850
relative to the making and repairs of
levees in the counties of Washington.
lssequena, and Bolver, and the general
revenue laws. They involve several ques-
tions of Importance to the interests OF the
State:-
1. Whether the lands held by the
State for texas, are embraced within the |
provisions of these land laws.
,. Whether the power of sale for the
non. .paymedt of the levee tax in those
counties, is taken away by the subsequent
general statute abOlishing sales of land for
taxes.
If the lands held by the State for taxes,
are embraced in these laws, the entire
revenue Of this year on land in Washing |
ton county. will he FIVE hundred and fifty |
dollars, eighty seven cents less than the |
tax on these lands; and it will require ons
half of the land revenue from Issaquena
to pay the evee tax on the lands so held |
there.
lf the affirmative of the second question
be the correct construction, great emblr>
of titles must result from any
sale heretofore made; and it no sale be
made, and The terms OF the delinquent land
law he held to require that the lands on
which this tax is no, paid shall be forfeited
10 the State under the general law. it is
more than probable that the whole revenue
Of these counties will be insufficient to
meet the demand for the levee tax.
Another difficulty arises out &C the pro
vision Of these laws, requiring the levee
lax on the located lands of the State to be ,
paid out Of the Internal Improvement lnud,
when IN fact there are not in the Treas.
lry any monies of that fun unapproPria-
ed
Some Legislation harmon zing these
avs and distinctly declaring the bill ofthe
Legislature upon these subjects, is essen
ial II it remain the desire of the Leg. /;
stature that the levee tax should be paid ,
Ipon the located lands OF the State, the last
difficulty can be ramOved by
Iirect appropriation from the Treasury for
hat purpose.
Under the present revenue law, the
Collector is required to meet the taX'pay-
ne in the precincts at stated periods be-
ore the first Of March, TO collect their dues {
'ut he is not authorised to distTain before |
be first Of March. The period from the '
irst Of March to the frst Of Aprile, when C
II lands are to be returned. on which he o
annot find personally Of the owner liable {
o distress, is quite too short. l therefore v
that he be allowed to dis il
rain after the first Of February, and be r
.llowed proper f,e where there may be 4
necessity for such distress, without neg
ect on his part to give prper notice or .
rben be shall have made demand ON the
wner. :,
The act Of the last Session Of the ] eg- y
stature creating important changes in the : |,
evenue laws, aid not reach some counties o
{ this State In time 10 enable several tai ?
nllect0rs 20 conform strictly with Iis pro- a
isiOns. In consequence thereof many b
and irregularities in the re- g
lrns made by them Of forfeited lands oc-
urred. which compelled the Auditor TO
eiect such returns, and 10 charge the tar q
ollectSr with the deficiencies growing out
such rsiectiOns. These were general =
! paid by the tax collectors, and q i but !,
,siice 10 them that they should have an
nf remuneration Cor these adj
ances. itheEefers recommend thai The :
sveral taK collectors, be BY law auihor- {
Eed, with their returns Of neKt year lif1 :
la5e IN DE manner prescribed ~ law, !
} embrace The tates of he year ls49 re-