The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1874-05-28

proved Nay 81, 1873.
90 rff zr,E--eei 81 1..sezIdxl
sEcrIoS /. b h s.deteo ii ts1 Lsglsla
tire Of the State Of ztrds, That section one
Of the above recfted act shall hereafter read
as follows: ssScction 1. That the justices
Of the peace Of the several counties IN this
State shall be the assessors of the taxes in
their respective precincts, under such rules
and rcgu lions IS may .bc prescribed by
law, aud they shall make . fctufn to the
county court every three month"; Of al per-
sons IN their precincts subject 70 an occdpa-
ton tax, which return shah Be preserved BY
said court and the Justices Of the peace
snail be allowed two and half per cent.
on the amount Of occupation tax 50 re-
Turned, and the presiding Justice shall con-
dense said reports, and once every three
months forward copy Of said condensed
reports to the Comptroilef. 'tia-h y 0 4
SEC. g That section seven Of the above
recited Ger shall 4heFeaftef read as follows:
section 2 That al property is directed to
be fcpdeEed fof taxation prior % the first
day Of Matin each year, and the owner or
agent rendering said list 81 inventoTy shall,
before rendering the same, make oath as
follows, viz. ] do soleIhnly swear Cor affirm
that the inventory now about to DO rem
dered, shall contain full and complete
list Of all taxable property owned BY me, or
held by me for others, liable 10 assessmeht
in this State, and that the valuation placed
upon the property shall be at fair market
value Of the same; and that viii true
answers make to all questions pFopounded
me touching the same, so help me God -
which said list when so rendered, shall be
subscribed by the party rendering thesame.
SEC. 3. That section twenty-seVen Of the
above Tecited act, shall her6afteT read as
follows: ''Section 81. That every sheriff
in settlement of his account with the
Comptroller shall .Hbe entitled to q
compensation on amount by HIM col
lected and paid into the Treasury for the
use of the State, of eight per cent. on the
first Eve thousand dollars, and Eve per cent.
on all sums over five thousand and not
above fifteen thousand dollars, and three
per cent. on all amounts over fifteen thou
sand dollars, and on q settlement OF his ac-
counts with the county treasurer OF his
county, OneshAlf.Of the like per cent. on
the amount collected by himIand paid into
the treasury for the uee Of the county;
sheFifIs or their deputies shall be allowed
and paid for distFaint under this act, what
they are allowed and paid for like services
IN civil suits, TO bepaid by the delinauents;
ana Du0lA 1l1O oC 1llOAC RlAl yNlltNCA4 NGAAt1
per mile for every mile NECESSARILY and Rc-
tually travelled by them in going to andine
turning from the capital in order to make
them annual settlements, and pay into the
Treasury the taxes collectehs by them.
That justices Of the peace who, assess the
| property shall be allowed and paid a conn.,
mission of five per cent on the whole
amount Of taxes assessed by them, and shall
! be allowed no other fees or commissions;
pn1Diaed, that Of the whole amount due for
assessing the taxes forany one year, in any
county IN this State the Estate shall pay
/ tvOEthirdsg and the county one-third; the
amount dus bythe State for assessing in any
county in this State, ITO each justice Tespec-.
lively, shall be settled by the C6mptr0ller
| drawing his warrant infaFOrof each justice
respeotiyelyOf the Treasurer Of theS State,
which said warrant shall be paid by the
sheriff of the county out of the first State
taxes collected by him on such assessment
and the sheriff shall be allowed to retain
thnee-fourthsl of his hcommissions in. his
hands for collecting, and on final settlement
shall be allowed the other fourth 3 pgOUided,
no sheriff shall be allowed over five thou
sand dollars for collecting any one years
taxes, nor shall any assessor be allowed to
receive over onelth0Nsands dollars for any
"
SEC. 4. That clause one, of section
twenty-one of the above recited act shall
hereafter read as follows 'HClause /. The
property'of all railroad and telegraph COM
panies situated in this State shall be rem
dered for the purposes of taxation to the
justice OF the peace-of the precinct where
the d9mieile, 144Tineipal ,offico =, rlqce of
business OF such Company may be situated.
The lists returned by railroad and telegraph
companies shall sA6W, as provided IN this
act for Improperly situated in each partic-
ular county, the property situated within
the limits of any incorporated town or city
in this State; the mayor or other executive
officers of such Incorporated town or city
shall certify as required of the presiding
justice of each county in clause. eighteen of
this section, the general and special taxes
assessed by such corporation on such prop
erty each year,vand the Comptroller shall
cplise s. taxea dub sIich city or toEESt6
be assessed and collected on such property,
for the use and benefit of said town or city,
as is directed in this act for special and gen.
eral taxes on the property of railroads and
telegraphs for the several counties; and the
value on which said town and city taxes are
10 be assessed and collected by the Comp
troller shall be ascertained in the same way
hs he ascertains the value on which the
taxes aBtto - Isl essef IN ftFur Of TIE
sovoIal III les .and6f thIsaet. II Is fufttsf
declared that the uncompleted road bed of
any railroad company in this State, on
which the iron is not laid, shall not be tax
able under this act. The lists required by
the sheriffs to be made by this act, of the
property of railroads and, telegraph COM
panies, each year, il their respective coun-
ties, shall not be made except on the special
order of the Comptroller. The taxes from
railroad and telegraph companies shall be
due and payable when the other State and
county taxes are due and payable by law.
In proportioning the value Of the rolling |
stock and movable equipments of rail- |
road, part Of which il, within the State, |
part Of the Falue|of the entire rolling stock
and movable equipments of such road |
shall be taxable as shall be 'pkoportionate to |
the number of miles of such road in this |
State to the number Of miles of said road |
out of the STATE. afaL So 81 k7tntsS
SRc. 5. That section thirty-four of the |
above recited act shall hereafter read as
follows: .sSection "a. That il shall be the /
d6lf @ Tie several i b BEE q 4 the iisa6a az
this State, under the provisions of this act. |
or any law of the State in force at the time,
under the instructions Of the Comptroller,
to make a supplemental assessment of all
property not rendered for taxation, when
evel ,fe9 uired ~ Tie COAbtroAef, IN Their
fespectives precincts, or property assessable
in the sames aid there sliaIl be taken upon
the rolls all unrendered lands, stating the
owners Of the same, If known; If not
known such facts shall be sisted = All
Of which property not rendered by the
party With the assessed value shall be re-
turnedtothe Controller when SOB returned,
4 any Of said property shall appesr. to BET
rendered and assessed in any other counts,
such property shall be checked Of Of saidf
roll. Il is hereby made the duty of the
Con tlOlilE % lnish IN - ises l0l- th6s
peace, IN due time, with the prOper. blank
cient number Of blank tax receipts. For
each shatrs fNE aIded .Hn3cF this ncthte1
y, .|lfs rar~. . In - - s,,tc. i,