The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1873-06-26


o. che treasurer ~ Tie State ~ county. ul
me 1ncrni d poll tax l1e BIZ him.
IIn Interest y any. computed As heIein
|aied, afst deducted 81 BE- APPLIED %
raD'Ic schools o. public roe IS The case
Size. l3 Thai thc szsessing officers Of
this State shall specially require Of every
person. firm or corporation, whose taxes are
assessed, to give IN for taxation and assess
ment al certificates emitting the owners
thereof - lands out 81 the public domain 81
This State. d every class and description,
which such person, firm or corporation
shall own, possess or control, as owner
agent attorney, executor, administrator.
guardian ~ otherwise, together with 3 de-
1cripfiCn ~ such certificate. or certificates
a. % class date, grantee. for what issued
and By whom. and such other description
aa the Comptroller Of Public Accounts may
require for identification.
SIC. IL That It shall be the duty Of the
assessing officer 70 enter in a register pre-
pared for tbs purpose, and furnished by the
C0mplrolIcr 70 the assessing officer, every
such certificate given in for taxation, to-
pether with such accurate description as
may be required b the Comptroller under
this act and such assessing Oliicer shall, at
the same time when they return to the
Comp rolIer their annual assessment rolls,
as required BY law, also make complete
and accurate copy Of said register Of certlfi-
Gates returned Tor taxes, and forward the
same 70 the Comptroller Of Public Accounts,
with the general assessment rolls aforesaid.
SEC. IS. That the Comptroller Of Public
Accounts shall have designated and pre-
pared Tor use IN his Office, q general register
Of lands and also Of land certificates re-
turned Tor taxation, which shall be arranged
for the registering by classes and numeri-
cally, all certificates 50 rendered for ASSESS
mcnf, as hereinbefoTe provided, and the
said copies Of registers Of certificates shall
be accurately and completely transcribed
therein. All lands rendered for assessment
shall be entered IN the register kept for that
purpose which shall be so arranged as
to show the assessment thereof for five
years.
SIC. 10. That the taxes upon such land
certificates shall be equal and uniform
throughout the State, and shall be I'D rdl0-
rem and in order eiiectually TO secure this
object, It shall be the duty Of the COmptrol-
ler az Public Accounts, on the first day Of
January Of each year, toascertain the actual
average cash value Of every class of land
certificates liable 70 taxation, in open mar
ket at the seat Of government, and such ac-
tual cash average value on the first day of
January Of each year shall be established as
the value Of land certificates aforesaid; and
it is hereby made the duty of said Comptrol-
Ter to instruct the assessors of taxes through
ont the State. Of the value so established.
by the first day Of February of each and
tnI, Ilcl orI
shall be assessed upon all land certificates
held Or owned by every person, firm or cor
poratiOn in this State, and the taxes so as
sessed shall be collected as other taxes in
this State.
SEC. II. That whenever any such GER
tificafe or certificates for land as are herein
before mentioned shall not be rendered foI
taxation as herein required, the taxes there
on shall, nevertheless, accrue and
become due thereon, and collected
as in other cases; and such taxes
shall bear interest from the day they become
due, at the rate Of ten per cent. per anpum;
and whenever any such certificate shall
be located upon any Of the public domain,
the land 50 lOcatedupon shall become liable
for all taxes that may be due upon such
certificate, together with the interest as
NiuID1Iius Anu SUCH ltLlti may uC flOlSS0~N
against and condemned and sold for such
taxes as for taxes due on lands.
SEC. is. That whenever any of the
public domain has been located upon bv
virtue Of any land certificate hereinbeforf
mentioned, and the field notes of the sur
vey shall have been returned to the General
Land Office,.it hereby made the duty Of
the Commissioner Of said Office to eommu-
ft5l
description Of the certificate under or by
virtue Of which such location and survey
was made, also in what county the hnd SC
located is situate; whcreupon it shall be the
duty OF the Comptroller, If there shall b,
any taxes due the State or county on sucl
land certificate, 10 mako up full statement
thereof and forward the same-to the proper
officer for collection, with instructions tC
proceed to collect the sanleas other taxes OF
such lands might be collected and in cast
there should be no taxes due, as aforesaid
the Comptroller shall nevertheless notify
the presiding justice of the county where
the land is located, giving the name of the
owner, for whom located and the quantity,
and Il shall be the duty of said presiding
justice to duly. notify the assessor Of til,
precinct in such county wherein said land
to him by the Comptroller Of Public Ac
counts.
SEC. 10. That it shall be the duty Of
the police courts Of the several counties Ol
this State TO procure from the General Land
Office Photographic ma IS Of their respec
tive counties, which map shall be kept IN
the Office of the clerk of said court, for the
use Of said court and the assessors and col
lectors OF taxes in said counties; and when
ever said courts shall examine the assess
ment rolls, as they are by law required t
do. il shall be their duty to examine crit
cally, and ascertain whether or not all 10
Gated lands in their respective counties have
been assessed, and they shall require suef
lands as may have been overlooked, or no,
assessed. to be entered on the assessment roll
SIC. 90. That it shall be the duty 0.
said court to receive and cause 10 be en-
tered IN q book of record, TO be by then
procured for that purpose and kept by th.
clerk, the field notes of al such lands ii
may be located in their respective counties
and which do not appear on the photo
graphic maps aforesaid and il shall be thu
dnty Of said police court to inspect sucl
records Of new surveys, and II the same
have not been assessed aud entered on ths
rolls by tho assessing officer, to cause ths
same to be assessed and entered on saii
rolls before forwarding the same to th,
Comptroller
SIC "a Clause 4 The property Of al
rilroad and telegraph companies situated
10 this State shall BE assessed for the pur
pose OF taxation, by. the Justices Of III,
peace Of the pricincts where such propcrt,
may be sitDatcd, except the entire rolling
stock and road beds 81 any railroad com
pang, which may be assessed by the iustic,
81 the peace Of the precinct where the prln
cipal once or piacc Of business Of such rail
road company may be situated; provided
telegraph companies may render Tor assess
mcnt % the justice Of tho precinct wheu
their principal office or place Of busines
may be situated their entire line Of wire.
Clause q The Comptroller Of publi
Accounts shall. on Or before the first day 5
JanrEfF 81 each year, furnish 10 the pfcsi
dent. vice president, secretary, OF principa
ageat or superintendent 81 ever Iailroa-
conrany, owning any property or opemtin.
any road So the State, and 10 the pfincipa
secletarg. sEeni, opclator OBJ MANAGER o