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


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SIC. - Amy GIl 81 iion
who shall render o. ttIi1n, and s',sii pay
TIE taxes, State fnd caantr. due thereon
and shall, IN addition thereto. reg thereon
aFa times the amount az STATE. county and
special taxes 50 assessed and fald, one
fourth Of the State tax Is Be applied to the
school fund shah, b. 50 dong. Sc fuIi1 ac-
quilted and discharged fron ali claims aud
demands upon the property 50 paid upon,
for ell back taxes Of every SORT and descfip-
ton whatever, whether lbc same be Slalc
or county; provided, 10 person shall be q
qUired 70 pay more taxes than arc aclralis
due and the Comptroller shall thercupon.
on demand, give the person 50 paying a de-
post warrant o. warrants which, when 70
ceipted by the Treasurer and endorsed by the
Comptroller, IS required ia section % Of
this act, shall be received in ali courts as
fun and conclusive proof that the real estate
paid upon Is free frOn all claims for taxes
that may have accrued prior to the date
thereof. And where real estate has been
sold for taSes, the delinquent is required,
In addition, 70 pay the above back taxes, 10
pay the party, Or his heirs OF assigns, who
purchased the same, the anoent Of purchase
money paid by such party, with simple in
terest thereon, at the rate Of twenty per
eentum per annum. until repaid on depOsi-
ted to tho credit of the purchaser. or his
heirs or assigns, in the treasury; and pur-
chaser Of real estate at q tax sale IS hereby
held to be vested with lien to secure the
same. Interest shall net run from and
after such deposit in the State Treasury,
aud the deposit shall iDso 5acto operate as
release Of the lien hereby created; provided,
that the provisions Of this section shall not
be so construed as 10 include and apply TO
land sold under the provisions Of any pre-
vious law for the sale Of lands for taxes
where the same were purchased by individ-
uals and not redeemed, according TO the
provisions of said laws.
DISPOSITION or TAXES.
SIC. %. That It shall be the duty Of
every sheriff to forward to the Comptroller
every three months, statement in writing
of all moneys collected by him for State
taxes, stating from whom such taxes were
received; and he shall, on or before the first
day Of June and December in each and
every year, pay over - the Trcasurer'of the
State all moneys collected by him for State
taxes It shall also be the duty Of said sher-
if, every three months, 70 return to the
county treasurer Of hi8 county statement
in writing Of all amounts collected for
county taxes, what amounts received in
money and what amounts received in county
liabilities, if any, which are by law receiva-
bic in payment Of county taxes and who
from; and he shah also pay over to the
county treasurer of his county, every three
months, ali county taxes collected by him,
in the money and county liabilities received
by him rs aforesaid, in the proportion that
he received the same from the taxpayer; and
when ut otherwise ordered, he shall pay
over to the county treasurer sll funds or
county liabilities received by him, at least
every three months from and after the first
day of January, 1874.
SEC. 30. That no allowance shall be
made any sheriff, in the settlement of his
account, for insOlgent tax payers, unless he
shall present a list certified to by the county
court Of his county, as being correct copy
Of the list Of such insolvent tax payers, al
lowed by the court and fled in the Office Of
the district clerk; and said sheriff shall
afterwards collect, if practicable, the taxes
due from such persons named in sail list, and
make return thereof according to law, as
other taxes.
SEC. 81. That every sheriff, in settle
mcnt Of his account with the Comptroller
shall be entitled tOacompensation on amount
by him collected and paid into the treasury
for the use Of the State, Of eight per cent. on
all sums Of one thousand dollars and less
five per cent. on all sums Of two thousand
nor more than one thousand dollars; four
per cent. on all sums not over five thousand
nor less than two thousand dollars; three
per cent. on all sums over five thousand and
less than ten thousand dollars, and one per
cent on all sums over ten thousand dollars
and on a settlement Of his accounts with the
county treasurer of his county, one-half Of
the like per cent. on the amount collected
BY him and paid into the treasury for the
use Of the county. Sheriffs or their depu-
ties shall be allowed and paid for dcstTaint
under this act what they are allowed and
paid for like services in civil suits to be
paid by the delinquent; and shall also be
allowed and paid FOR like services in civil
suits, to be paid by the delinquent; and
shall also be allowed and paid mileage, at
the rate of ten cents per mile for every mile
necessarily and actually travelled by them in
going to and returning from the capital in
order to make his annual settlement and pay
into the treasury the taxes collected by him.
That Justices of the peace who assess the
property shall be allowed and paid a com
mission of five per cent. on the first iv'
thousand dollars Of taxes assessed by them
and three per cent. on all sums over Eve thou
sand dollars Of tax SO assessed, and half thu
above rates tc be allowed and paid for as
sessing other taxes than the direct "a
cdgorem State tax, and shall be allowed
no other fees or commission; provided, i
shall be the duty Of the sheriff to pay int
the treasury on the deposit warrant OF thl
Comptroller, all moneys due the State, al
shown By his quarterly reports; provided
that the fees for assessing taxes IN NJ
county in this State shall exceed the sun
Of $2700 for any one year, nor shall ths
fees for collecting the taxes paid to the
sheriff for any one year. in any county i
this State, exceed the sum Of $1,000; ano
provided further, that Of the whole amount
due for assessing the taxes for any ont
year, in any county in this State, the
State shall pay two-thirds and the county
one-third; also, the State and county shall
pay at the same rate for collecting thu
taxes for State and county. The amount
due by the State FOR assessing il an!
county in this State, to each justice res
pectively, shall DO settled by the Comp
troller drawing his Narrant in favorof Gael
justice respectively, on the Treasurer O