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

II1I r1
C II 81 every "a and
con- lnI taII - due ald laI,Ic
81 Csc ari day 90 i4lg q each ana every
year and uatc peia hy such conn 'anics
81 tic Comptroller but, s. not roiui aril7
paid b such companies. b. TIE time fore
said il each and every year. the Comptrol-
county IA this State. through which. such
road on Iine.niar pass a. be sitt1ted. 3 state
nent Of the amount Of the tax due the State
from such company fer the current year.
with IN order that he proceed 10 collect
said amount Of tax due the State, and his
legal fees FOR collecting the same by q 81 =
IRE and sale Of the pronertg Of such des ai-
ing company, Suthcfelt - pay t@1 3rl
big itEai fees f0r collecting tie same. and
tho Comptroller shall forward to the sheriff
Of each county IN This State in default 81
payment to him, as IS provided in this
clause, q statement Of the entire amount 81
tax for the current year due each county
respectively, from any such deiauiiing com
pany, railroad OF telegraph, with cn order
to the sheriff 20 collect the tax due his
county from such company with his legal
fees for collecting by seizure and the sale
Of the property Of such defanlting company,
sufficient to pay the taxes due such county,
with legal fees for collection. Under the
order from the Comptroller the sheriff shall
not be allowed to seize and sell real estate,
but the sale Of real estate for taxes due from
railroad or telegraph companies for taxes,
shall be regulated and governed by the
general law of this State governing the
sale Of real estate for taxes, but the state
ment and order Of the Comptroller Of the
taxes, directed 10 any sheriff. for State OF
e.
graph company, shall be legal and valid
basis and foundation on which to institute
proceedings 10 sell and condemn land for
any defaulting taxes due from any such
company. The seizure and sale here au-
thOrized, on the statement and order Of the
Comptroller for any defaulting taxes due
from any railroad or telegraph company for
State or county taxes, shah be regulated
and governed by the rules of law governing
the seizure and sale of personal property as
on execution from the courts of this State.
Clause 20. If the taxes due the counties
respectively from any railroad OF telegraph
company, are paid by such company to the
Comptroller, he shall deposit such money
with the Treasurer Of the State to the credit
Of the proper county; and shall then draw
his warrant on the Treasury for the amount,
in favor of the county treasurer, and for
ward the same to the proper address of said
Treasurer; and shall, at the same time, for
ward certified statement to the presiding
Justice of the county, Of such taxes, stating
the various kinds of tax, and the amount OF
each and that for the amount Of such tax
he has drawn his draft on the treasurer Of
the State in favor OF such county treasurer.
Clause 81 In the event that the list Of
any railroad or telegraph company is disap-
proved by the Comptroller, such company
and the Comptroller may, by mutual agree
ment, at any time before the referees have
assembled to consider the same, correct and
reform the same, or agree as to what shall
constitute the list of such company. And
in this event the Comptroller shall endorse
the facts on such list with his approval, and
the same shall stand as the list Of such COM
pany.
Clause o. That all steamboats,, sailboats
and other water crafts engaged in trade
within the State, on the rivers, bays or
waters thereof, be and they are hereby
made liable to taxes as other property, and
shall be rendered for taxation in the county
where the owner resides, or where his prin-
cipal Office Of there be any on shore) is sit
uated and when the owners or agents of
such shall fail, neglect or refuse to render
for taxation, or pay the taxes on any such
steamboat, sailbost or other water crafts,
the collectors of taxes are authorized to
proceed to collect the same by such process
as is authorized for the collection of taxes
on personal property.
SEC. %. That any tax on real or personal
property, when due and unpaid, may be
collected by the sheriff or his deputy, or by
the county treasurer, in case it is county oc-
cupation tax, by levying on and selling any
personal property belonging to such default
ing taxpayers, not exempt by law from tax
alton, or SO much thereof as may be neces-
sary to pay the tax or taxes due by virtue Of
the assessment; and when personal property
is so levied upon and seized, It shall be adj
vertisod and sold, unless the tax or taxes
due are paid, as incase Of personal property
levied upon under execution. But before
said sheriff or his deputy shall resort to any
summary or compulsory process, he shall
post, or cause to be posted, suitable notices
throughout his county, at at least three pub
lie places in each precinct, stating the day
or days and place or places in each precinct
where he will be present for the purpose Of
receiving the taxes; and it shau be his duty
TO be present at the times and places stated
in said notice; provided il shall be no ex-
cuse to any person not paying his tax as the
law requires, that the sheriff shall fail to
advertise and FL such appointments.
SIC. %. When any person, firm or cor
poration or associate shall fail or refuse 20
pay the tax due from md payable by them,
in accordance with the requirements of law,
/ whether such taxes be State or county, or
whether they are general or special; OF
whether suclita be poll, ad yalorem, Oc-
cupation, license or income tax, and whether
such person or persons, firm, corporation OF
association be known or unknown, resident
or nonresident, and there shall be no per
sonal property belonging to such person OF
! persons, firm, corporation or association IN
The county where such tax is assessed or is
/ due and payable, ont OF which such tax can
be made By the sheriff or other collecting
officer, then the sheriff Of the county where
such tax is assessed or is due and payable,
shall enter all Of such taxes on a delinquent
list, stating the name Of the person or per
sons, firm, corporation or association from
whom such taxes are due and payable, II
known, with the place Of their residence, If
! known; If the residence OF name Of such
/ persons are unknown, then the manic and
residence of the agent OF attorney, il
known; and II such sheriff knows Of any
personal property belonging to such person
or persons, firm, corporation or association,
subject to the payment of such taxes in this
State, he shall state the same on said list,
with the county where it is situated If any
Of the delinquent taxes are upon property
not rendered by the owner, his agent OF at
torney, but rendered and assessed by the
officers Of the law, he shall state SUCH fact
in said list, and shall also enter q brief dos-
crption Of the personal property so assessed,
with the number Of acres, name Of the
original grantee, and Il patented, the alb
stfact number Of the patent Of all lands 50
assessed; or il town lots, the number Of lot
and block; aud when such list is 50 COM
pletcd. he shall certify that the same Is cor
rect, under his hand and forward a copy
thereof to the Comptroller, rcscrFinB copy,
which he shall tic in the Office Of the dis.
trict clerk Of his county On the reception
Of suchl delinquent lists, the Comptroller,
should It appear therefrom, OF from the
records Of MS Office. that any Of the de-
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