Dallas herald. [volume] (Dallas, Tex.) 1849-1873, 1860-02-29
Fax an.

noliees thfoushO we eseHses 'hN-sAe '-s fsNfN
Of the time shsa he will be in each PFeenei' in ae-
eSrdsnss with the provisions II the itih section u
wl he 10 the interest Of every 0ns % be present,
sd give in bis list Of properly aud 'hssspy saves
az .scF 70 au.sAd hs iiA. ia, ga, latl, ssa
lsR SsetiaRs Of "aa .id % PFeEsis fof hs
,ssssa@sai snd Callssiiss II isE'''" 'hHpfeEss
EskTUaTy lsi, 1870
ssoIIoS |. BE Il ssssisi By As Legislature n ns
STATE ef ISTas, That the ih Section " said ACT bs
- amended as hereafter TO Tsai As IelioNs'
SEeTI0S 4 The assessors and collectors ei the
several eountes IL this State, shall seSeray prepare
an assessment rsll for their respective COUNTLESS 10
Which they shall set d0Hn In sepeEAle columns IN al
phabeiieal order, the names u the taxable lhhan'
ants thereof the amount aud description 81 TIE prop
eTiy taxed, real nd personal Tue value 'hs'sv ahu
The amount u taxes due thereon for which purpose
they shall attend n each precinct la their county al
sat thrse dave 10 receive the assessmsnI OF the Ia
LahItants thereof aud they shall, ielNsen the hrsl
da,s OF January and May In each and every year
MAKE knoaH ~ publle advertisement, AZ three OF
poy Dube paoes ia each precinct, al least tea days
brfr. on the time AID place at which they viii at
lend 10 receive the Inventories ihsreoii aud " any
ron or persons Neglect refuse 10 attend said aP-
,.iptmenls aud renier full anl complete inventory
sf all their property subject 10 taxation held IN 'heI
own right, or as trustee. guardian executor al.
mnistIator agsnt or attorney, shall he the duty OF
the ASSESSOR aud collector 10 visit such persons Al
their several places Of abode to take their asses
ment il 10 lie bound, IL not, 10 leave written noee
recurring such persons 10 render an inventory OF heI
taxable property at his ohee prior TO the nrs' DAY o.
MAY thereafter for which service he shall be entitled
10 fee Of one dollar he assessed aud collected as
other tax PT0ridsi, Iha' WIDOWS sha pe 'A'"P''
FROM the above Zee
ssoIIoS 2 That the Tih section Of said act shall
hereafter read ~ Iollows'
srCrIoS Z. The list required under the first sec
ton OF this act shall contain description OF taxable
property In his or her own right, held as guardian
executor, administrator, agent or attorney, on 'he
first day u January Of the current year. MheieuPSh
the assessor aad collector shall be and he Is hereby
required TO administer 10 each person the following
oath "You do solemnly swear that INC inventory
rendered by you contains iGll description oi Az
your taxable property owned or held in your own
right or us trustee guardian. executor. adminis'ra-
tor agent or attorney, las the case may be) on the
first OF January last, and that the value assessor
thereon is fair aud correct market value ior Tue
same according the best Of your knowledge anu De-
lief" Said inventory and affidavit shall then be
signed by the party rendering the same, aud shall pe
attestel by the assessor aud collector: Prorided'
that the lis, Of taxable property thus required 10 NC
furnished shall not be construed so as TO include the
products of the soil Of this State, while III tue hahus
of the producer 1t shall be the duty Of each county
court in the State 10 revise the roll Of their respective
assessors and collectors and when the assessment up
ON any property is, in the opinion OF the court, ut
lower rate than is the true value OF such property
the court shall have the power to correct such assess
ment provided such property is situated III the conh
" where such revision is made, and shall not give
certificate TO the assessor and collector until such cor
rection is made.
SEcrroy 3. That the 9Th section of said act shall
be so amended MS hereafter TO read as follows g.
SECTION g. That each person being resident CIT
zen of this State owning or claiming surveyed JANUS
situated in any other county than that IN when ne
resides NAV render the same for assessment to the
assessor and collector Of the county where he resides
in the same manner other property, together with
full and complete description thereof and the name
of the original grantee, and its number OH the 40,
stract and all railroad and canal companies anu
coonizng companies and all persons residing beyohd
the limits of the State and owning or claiming sur
yeycd lands situated in this State, may in ike man
ner render the same for assessment 10 inc "ssessor
and collector Of any county in this State; efopidtz'
That the parties thus rendering the property whet
er n resident or nonresident shall value such land
Mt the average value of the lands in the county where
the same is situated, for the year next preceeuns
such assessment and the Comptroller shall ascertain
the average value of the lands in each and every
county of this State for the year loo' anu iu' "
the same to each assessor of the State before the LIST
day of March i'll the year 1860 and for every sue
ceeding year he shall furnish the assessor with such
average value for that year on or before the hrst y
of January, then next ensung and IN all cases wheh
in consequence of any vague ana imperfect rehu'oh
scrption of the surveyed lands rendered. the same
canuot be identified and is declared forfeited to the
State as provided by Jaw, the person making such
imperfect description, shall be required to redeem the
same as thong had not been rendered Tor ASSESS
meut and ororided further That any person desiring
TO rive in his lands for Ration, situated in counties
other than that of his residence, may take out st
M lists thereof under oath, containing an accurate
description of the same and the name oi the orSh"
grantee and transmit it to the assessor ana collector
. a. l,,,lE ng and
receipt of ali such lists, it shall be the duty of the as
SCISSOR and collector to the value OF such land
at its actual value, which may be paid to the comp
troler or Of the county in winch the owner
resides Provided, that nothing herein contained
shall be so construed as to prevent NONRESIDENT per-
sons who own lands situated in other counties than
those in which they reside from giving them in for
assessment in the county in which they are situateu
as other citizens of such county. ,
SECTION a. That the 18th section of said act shall
be so amended as hereafter to read as follows
SECTION l5 Every assessor and collector of taxes,
after he has made out and returned the assessment
roll of his county, as required by law shall proceed
to collect the taxes therein mentioned, and for that
purpose shall attend in each precinct in his county at
the place of holding elections at least three days, be-
tween the first day of October and the first day OF
March, to receive the taxes from the residents there
OF. for which purpose he shall make known by pub
lie advertisement at three or more public places IN
each precinct at least ten days before, OF the time
and place at which he will attend and it any person
or persons shall neglect refuse to attend sach APP
pointments and pay their taxes it shall be the
duty of the assessor collector to visit such person
or persons at their usual place of abode, to receive
the same, if to be found, if not, to leave written
notice requiring such persons to pay over their taxes
at his office, prior to the first day of March hereaf
ter for which service he shall be entitled to fec OF
one dollar to be charged against such delinquent,
and collected other taxes Propided, That widows
sh II be exempted from paying this fee.
SECTION s. That the 18th section of said act shall
be SO amended as hereafter to read as follows:
SECTION 49, That the assessor and collector shall,
when any property has been sold for the payment OF
taxes make and execute deed for said property to
the person or persons purchasing the same. which,
when recorded according to law, shall be prima aete
evidence that all the requirements of the law have
been complied with in making such sale; and such