The Texas Republican. [volume] (Marshall, Tex.) 1849-1869, 1861-09-28

iDtN. v. ~ any peiApH sHalt nut pt
prepared to exhibit a written list when
required, and shall consent to disclose
the particulars Of taxable property
owned or possessed by him, or under
his care or management, then it shall be
the duty of the officer to make the list,
which being distinctly read and consent
ed to, shall be received as the list OF
such person.
SIC. T. That, if any person shall de-
liver or disclose TO any Collector or
Assessor, appointed in pursuance Of this
Act. and requiring list, as aforesaid,
aty false or fraudulent list, with intcnt
to defeat or evadc the valuation, or emu.
merations hereby intended to b. made,
such person, SO offending, shall be fined
ia sum not exceeding five hundred
dollars, to be recovered in any court OF
competent jurisdiction.
SEC >. Any person who shall fail to
deliver to the Collector or Assessor n
iiri Of his taxable property, at the time
prescribed by him, shall be liable to a
double tax upon all his taxable property
the same - be assessed by the Collector
or Assessor, and to be collected in the
same manner AID by the same process
as is herein provided as to the single
tax.
SEC . The lists shall be made in ref.
erence to the value and situation of the
property on the LIST day of October next,
aud shall be made out, completed, and
be delivered into the hands of each OF
the Tax Collectors on the first day Of
December, sex, and upon the receipt
thereof, each Tax Collector may, for
,wenty-one DAYS next ensuing the said
first of December, hear and determine all
appeals from the said assessments, as
well as applications for the reduction Of
a double tax. when such tax may have
been incurred to a single tax, which de-
termination shall be final
sfc 10. The several Tax Collector
shall on or before the first day Ut Febr-
nary ensuing, furnish TO the Chief Col
hector Of the State IN which his District
IL situated, correct and accurate list OF
all the assessments made upon each per.
SON Ia his District. and of the amount OF
tax 10 be paid by such persons, specify.
ing each object of taxation and the
said Chief Collector shall eollaic the
same in proper form, aud forward The
cnllated list to the Secretary Of the
Treasury.
Sue. II. The said several collectors
shall. on the first day Of May next pro.
coed 10 collect from every person liable
iur the aaid tax, the amounts scvcIaly
doe and owing aud he shall previously
give notice for twenty days IA one news.
paper, il any Toe published in his dis
Irct. and by notification in at least four
public places in each township, ward or
precinct within his district, 81 the time
and place ut which he will receive the
sAssssAs es., u faii4gc t..,qsy Use ss'.ssa e
II shalt be the duty Of the collector, with
in twenty days after the first day OF May
aforesaid, by himself or his deputies, to
proceed Ia collect the said taxes by dis
tress and sale Of goods, chattcls, or "t
lects Of the persons delinquent And M
case of such distress. 1T shall hc the du-
Is o. the officer charged with the colec.
ton, to make, or cause 20 be made, an
count OF the goods, or chatllcs which
signed by the officer making such distress
shall bo left with the owner or possessor
of such goods, chattles or effects, or at
his or her dwelling. with note OF the
sum demanded, and the time aud place
Of sale aud the said officer shall forth
with cause notification t. be publicly
advertised or posted up at two public
places nearest to the residence OF the
person whose property shall be d'straln'
cd or AT the Court House %. the same
county, if not more then ten miles AS
taut. which notice shall specify the az
ticlcs distrained, aud the time aud place
proposed for the sale thereof, when
time shall not bc less than ten days
from the date of such notification, and
the place proposed for lhe sale not more
than five miles distant from the place OF
making such distress Pforldef, That
in any case Of distress, for the pay mcnt
of the taxes aforesaid, the goods, chat
ties or effects so distraned, shat! and
may be restored to the owner or posses
sur. If. prior 70 the sale thereof, payment
OF tender thereof, shalt be made TO the
proper officer charged with the eolloc'
tion of the full amount demanded, to.
vethcr with snch lee Tor levying, ana
such sum for the necessary and reason
able expense Of removing and keeping
the goods. ehaltlcs or effects so dlstraia'
ed. as may be allowed in like cases by
tue laws or practice of the State where
in tie distress shall have been made F;
but IN case of non payment or tender as
aforesaid, the said officers shall proceed
to sell the said goods, chatteis OF effects
al hubble auction, aud shall and may re-
tain from the proceeds OF such safe the
amount demaudahle for the use OF the
Confederate States, with the necessary
and reasonable expenses OF distress and
sale, and commission OF i've per cen
,um thereon tor his own use. rendering
the overplus, IT any there tie, To the per
son whose goods, chaitels or effects,
shall have been distfalned Frotl@sd,
That it shall not lee lawful to make dts
.ress Of the tools or implements OF trade
on profession, beasts OF the pillow and
farming utensils necessary Tor the cut
tivation ot improved lands. farm, OF such
household furniture or appafel az may
be necessary for family
SO lo That if the tax assessed IN
anr real estate shall remain unpaid on
the first day Of Jane next, the lax cot
hector of the District Wherein the same
ia situated shall, on the first Monday ~
July thereafter, proceed 10 sell the same
or su'ciency thereof. at public out
crv. la the hjghes. hidae., together with
twenty ncr cenium on the amount OF
s,,a taxes and costs of sale said sale