The Dallas weekly herald. [volume] (Dallas, Tex.) 1873-1885, 1874-10-10

troller has issued the following circu-
lar to sheriifs, which will be found OF
interest, not only to them, but To the
public generally:
The attention of sheriffs is called to
"An act to provide for prompt settle
ment of accounts by sheriils with the
state and countless" approved April y,
1878, which makes it the duty OF the
comptroller to institute suit against all
those whose accounts are not closed
within the time prescribed by law. In
a very large numbe of cases collectors
of taxes have allowed their accounts to
remain open from year to year, thus
deranging the fiscal affairs of the state
to such an extent that it has become a
matter of imperative necessity that
greater promptness should be exercised
by them in closing their annual ac-
counts with the state, and sheritls are
notified that all accounts for 1873 and
previous years, which are not closed
by the first of December, 1874, will be
placed in the hands Of attorneys for
suit. Prompt collections and settle
ments for the year 1874 will also be re-
quired.
1t is desirable that sheriiis, in set
Ting their accounts with the state,
should avail themselves of all the cred
its to which they may be entitled un-
der the law, and to enable them to dO
so, and also to facilitate settlements,
their attention is particularly called to
the character of the different reports
and returns to be made by them to this
office before their accounts can be
closed, and to the Importance of MAX
ing the same promptly and in conform
ity with the requirements of law.
QUARTERLY REPORTS.
Sheriffs are required to make the fol-
lowing certified report of collections ut
the close of each quarter, viz:
|. OF all state, ad valorem and poll
taxas collected within the quarter.
2. Ofall occupation taxes collected
within the quarter.
s. OF all county taxes on property
situated in other counties collected
within the quarter, giving the amount
collected for each county.
4. Collections within the quarter on
delinquent and insolvent lists, stating
the years for which taxes were assess
ed. Penalties, etc, collected with the
taxes on said lists should also be re-
ported.
All funds belonging to the state in
hands of sheritls must he paid over
every three months, and at the time
they make their quarterly reports, as
required by the supplemental and
anienlatory act of July 2, 1873 page
ITS, general laws. Remttances may
be made by sight drafts, payable to the
order of the comptroller; and on set
tlement with this officer, sheriifs will
be allowed credit for the reasonable
cost of exchange.
DELINQUENT LISTS.
5heritfs are required by law 10 COM
plete the collection OF taxes assessed III
any year on or before tbs first of De-
cemher of that year. As soon rs the
annual assessment is placed In the
hands of the sheriff for collection, it
becomes his duty to post the notices
throughout this county, aad to proceed
with the collection oftaXes as required
hy section twenty-five of "An act to
regulate the assessment and collection
of fakes" approved May 81, 1878. All
taxes on both real and personal prop
erty due from parties who fail or refuse
to come forward and pay the same at
the time specified in such notices,
should be collected by seizure and
sales of personal property, as re-
quired by said section twenty-five,
and all taxes remaining uncollected
on the first of December of any
year for the reason that no personal
property belonging to the delinquent
could he found in the county, out of
which to make the taxes, must be en-
tered upon the delinquent list, as re-
CURED by section % ol said act of May
81, 1873, which list must be certified to
by the sheriff and forwarded to this
Office for his credit on account. Such
lists will be afterwards returned to
sheriffs from this Office, when the taxes
on same will be collected in accord
ance with "an act providing for the
condemnation and sale of lands for
delinquent taxes" approved June 2,
1873.
INSOLvENT LISTS.