The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1873-05-01

the tax and interest .1ue theron. Tor an
delinquent Iand at the C0mptroller's oihce e.
Q In order to allow payment Of Ia .es
where the owner Of land resides, require
every assessor, on or before the hrst 5Ion-
day in December of every year. TO
submit to all the assessors of his
county, sitting as a board OF revision,
an assessment by him of the average value
per acre of all the lands of his preeincs ex-
elusive of town lots, and sperarateiy OF the
average value Of all the town lots of has
precinct. making separate estimates for the
improved and unimproved lands and lots;
and the board thereupon. as to them seems
proper to revise and correct such assess
ment. and from all the assessments Of the
county so corrected, to make up an average
assessment per acre for all the unimprOved
lands. one per cent. for al the unlnproved
| town lots Of the county, and correspond
/ ing one each for the improved lands and
town lots of the county, and TO transmit
i the same to the Comptroller at once to-
rether with a statement of all county mu-
nicipal and special taxes, to which the real
/ estate Of the county.is subject for the COM
inc year And at the same time, also
transmit Herewith a like average assess
! ment and like statement of county mu-
nicipal and special taxes of every unOr-
| ganized county attached TO their county
for judicial purpose made from the best iass
formation they may have. And also re-
quire the Comptroller, by the first day Of
February Of each year, to transmit to every
assessor a printed list of such average
value, and county municipal and special
taxes of each county, embracing all the
counties IN the State.
3. Provided that every person wishing to
pay taxes on his lands, in a county where it
does not lie. may do so by rendering it to
an assessor thereof, at the average value of
the property Of the same kind in the same
county with it, according to the printed
list of the Comptroller, his oath being taken
as to whether it is improved or unimproved
that such rendition shall be entered by the
assessor ON a separate roll, kept for lands
in other counties, showing the county in
which each tract lies, and the tax computed
on the basis of the said printed list and
other data furnished by the Comptroller
and that, when paid accordingly to the
sheriff of the county where so rendered, the
tax so computed shall be in full of the as
sessment against the same property made
/ for that year,in the county where it lies.
; 4. Require each sheriff to designate, on
the assessment roll of lands in other coun-
ties, which he shall return to the COmptrol-
Ter, every tract of land on which he has re-
, ceiYed the taxes, and show the amount on
the same collected by him for each county,
5 and that amount, when taken account OF
l by the Comptroller, to be deposited, under
his supervision, by the sheriff in safe kept
by the treasurer, for safe keeping, to the
2 credit of the county, or person, or authority,
to which it belongs, there to be kept sepa
rate from the treasury of the State, at all
times to be subject to the order Of the
owner upon the Treasurer
5. Require the assessors every year, tC
7 open supplemental rolls, for taxes of the
7 back years Of the current five years period
: contemplated by the twenty-second section
t of article xii of the Constitution, and allow
any person to render and pay such taxes
! and the interest due thereon, as he does the
t tax of the passing year, and provide that
4 such payment when so made shall be IL
t full of the assessment against the same
f property, for the same year or years, made
: in the county where it lies, and that these
: supplemental rolls and the monies collected
| thereof shall be returned to the Comptrollel
and accounted for as other tax rolls anC
5 moneys thereon.
| 6. Require the Comptroller, as was once
g the custom in that Office, to keep an &C
g count, in the simplest practical form, Will
every tract of taxable land in the State
+ which shall be designated by the pane o
the original grantee and its land Office elias
sifcation, Gas 1st, I'd and Sd class, bount!
e or scrip, and to enter upon the account fo
, each tract, as soon as practicable, any anC
: every payment of taxes on it, or any par
+ thereof.
5 7. At the expiration of each period o
} five years. fixed by law under section %, o
$ article xii of the Constitution, after which
legal proceedings must be instituted for tht
condemnation and sale of such lands as ar
at that date delinquent as to payment q
e taxes, require the Camptrnller TO make on
a delinquent list fer each county, showing
$ the taxes due at that date upon every de
: linquent tract of land in that county, ant
t transmit the same to a competent attorney
: in the county for collection by suit to fore
l close the lien for the same, for which ser
vice five per cents of the amount collected
should be allowed as a fee to the attorney
: the citation Ia each of such suits to be, say
to the party defendant by tho designation
? of ''the owner of -- acres of lane
known as-------of the first, second Of
? third class headlight or bounty scrip, as the
: case may be- of---the original granted
: thereof, situated in - county and to bC
served by publication-
: 1t is intended here to. give the outline
upon which a complete system may be per
fected TAX PAYER.