The Texas Republican. [volume] (Marshall, Tex.) 1849-1869, 1860-03-17
9Ax Law.

section Of said ACT be % amended ~
hereafter to read ~ follows:
Section 4th. The Assessors and Col
lcctors Of the several counties Of this
State, shall ssverslly prepare IN assess
mcnt roll for their respective counties.
in which they shall set down in separate
columns. in alphabetical order, the namcs
Of the taxable Inhabitants thereof, the
amount and description Of the property
taxed, real and personal. the value there
OF. and the amount Of taxes due thereon :
for which purpose they shall attend ia
each precinct in their country At least
three days, to receive the assessment Of
the inhabitants thereof, and they shall
between the first days Of January and
May in each aud every year, make known
by public advertisement, at three or
more public places in each precinct, at
least ten days before, Of the time and
place ut which they will attend to re.
ceivc the inventories thereof and If
any person or persons neglect or refuse
TO attend said appointments and render
= full and complete inventory OF oil their
property subject ~ taxation held in their
WI right, or an a trustee, guardian, c1.
ccntor, administrator, agent or attorney,
it shall be the duty Of the Assessor and
Collector to visit such persons at their
several places Of abode. to take their
assessment il to be- found. if not, to
leave written notice requiring such
persons 10 render an inventory Of their
taxable property at his Office prior To
the first day Of May thereafter for
which service he shall be entitled to a
fe, OF one doflar, to be assessed and col.
lcctcd as other tax: pror,led that
widows shall be cNmpt from the above
lee.
SKc. 2. That the seventh section Of
said act. shall hereafter read AZ follow. :.
Section !. The ii.t required under the
and sect, n Of this act. shall contain a
description Of taxabl. proprrty in his or
her own right. or held ss Guardian. cx.
.cn,or administrator agent ar n,,,orncv
on the frs, day of January Of the cur
rent wear. wbereupon the Asressor and
Collector shall and h. /, hereby reonired
tn administer 10 each pcrson III. fnIIow.
ing on,b lyon do so,emply swear that
the inventory rendered by Won contain,
a full description of ali your taxable
proper,y owned or held IN your own
right or AS trpstcc guardian executor.
administrator. aren, or attorney. las the
case NAV be on the first d,y of jam.
nrv last and that the value assessed
thereon il a fair and corrcc, market val
no r,,r IN, same according Ia the best of
your knowledge and belief Said inycn.
tory and afYidayi, shall then be- signed
by the marty rendering the same and
shall ~. a,trs,cd bv The Assessor and
Collector Prorded, that the list of tax.
able property thus required TO be fur.
nishcd. shall not he construed 90 as 10
include the products of the soil Of this
State, while in the hands Of the ;s.odu.
Ger 1t shall he the duty Of each Coun
" Court in the State 10 revise the rolf
of their respective Assessors and Coll C.
tors, and when the assessment upon any
property, is at a lower rate in the opin
ION of the court than IL 'inc value Of
such property, the cour; shall have the
power to correct such assessment, pro
vidcd, such property ia situated in the
county WHfIt sUtu ItNlSlbH IL UIut, anu
sll,ll not give u certificate 10 the Asses.
sor and Collector until such correction
is ldc.
Src, 3. That the 9Th section Of said
act shall be so amended w TO hereafter
read ma follows:
Sko sth That each person being
resident citizen Of this State, owning or
claiming surveyed landa situated in any
other county than that in which he RI.
sides may render the same for assess
ncni To the Assessor and Collector Of
the county where he resides, IN the same
manner rs other property. together with
a full and complete description thereof
and the name Of the original grantee,
and It's number on the abstrac. aud all
Railroad and Canal Companies, and Col.
onizlug Companies, and all persons re-.
siding beyond the limits of the State
owning or claiming surveyed Lands sit
mated IN this State, may in like manner
render the same assessment to the As
SCISSOR and Collector If any county IN The
State Proridei, that the parties thus
rendering the property, whether resi-.
den, or a nonresident, shall vanc such
land at the average value" of the lands
in the county where the same il si,ua.
ted, for the next year preceding such
assessment. and the Controller shall as.
certain the average value" Of the lands
in each and every county Of this State