The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1876-02-17

will. Should the new system be adopte
and protected Uy the Legislature, radlca
reforms will be effected.
INEQUALITY OF ASSESSMENTS.
The great and crying evil OF the revenu
system is insufficient and unequal assess
ments. 1t permeates all departments, State
counties, cities and towns. With this evi
remedied, the revenues will go rapidly ii
advance of disburse ements. As evidence
Galveston county, last year, returns as it
poll tax only $l3S6, when it is we'll knowr
that there are over 5000 voters in tn,
county.
IMPROPER PAYMENTS.
According to the laws of lS45, che col
lectors were allowed to demand payment
for mileage. We are unable to asset that
such payments are in any instances de
manded at this day, but if SO they are lille
gal, and should not be paid. The law as il
now exists permits no extra charges, and al
extra charges that can be collected are the
usual costs of suit when taxes are collected
! by this means.
ASSESSMENTS.
Under the old systems in use at the Comp
troller's office prior to 1871, the record:
were so cumbrous and SO poorly arranged
1
out the counties were most imperfectly
made. Mr.. James Browne, the very eff
cient gentleman in charge of the tax depart
ment, has for years been making deep
| study of efficient systems, and, be it said
! to his credit, had the Legislature pursued
such reasonable policy of expenditure a.
| has been necessary, at this time the records
of this department would be in such con-
ditiOn as to make the entire record of as
sessments and payments of taxes so plain
and SIMPLE as To be understood perfectly by
| the most superficial observer. Prior IA
| 1871, the assessment rolls had been kept in
a Multiplicity of books, the lands of all the
counties being mixed up in the records in
| such way as to make satisfactory inves-
LEGATION of returns quite next To impossi'
BILE. For the last five years the laoorious
duty of compiling and arranging the re-
turns from each county has been gong on
under great difficulties, owing to an INSULT
| cheney of clerical force, and means to de-
fray other necessary expenses. Yet, in view
| of these facts, the returns of each couI ty
for long number of years back have been
placed in separate and distinct books, 10y
| which the labor of investigation has been
| lessened to such an extent Us TO make it ap
proximate pleasure instead of distress.
BACK TAXEs.
A new set of books have been opened
with the view of ascertaining upon what
lands back taxes are due. This is an i'm
portant matter, inv, living millions of reve
nue. to the State, and the counties. An &C
count is opened with every tract of land in
the State, but owing to insufficiency oi
clerical force at command these account,
have at present been made to embrace only
the years from 1871 To 1875, inclusive.
These tracts are properly designated under
different columns of entry with the abstract
number of title, number of acres, origina
grantee, by whom owned, rendered and the
number of acres owned by each person
This system, while its arrangement ha,
been attended with much labor, promises
the most pleasant results. At view 1t car
be seen how much land has been returned
upon each original tract, by whom rem
dered, and the process of controlling the
payment of these back taxes becomes sim
Pile. 1t is to be regretted that the narrow
minded policy of legislatures has not per
mitted this system to be applied to al
lands, running through II long series o
years.
ASSESSMENT AND PAYMENT.
Aspecimen of book keeping, prepared and
recommended for adoption by the Comp
troller, can be seen at the Comptroller's of
fee, which, if put into practice must make
the system of assessment and collection yer,
simple. BY the adoption of this system i
is proposed to use duplicate books for eacl
county, one for use In the county, and tn
other for record at the Comptroler's Office
The assessments are then to be made com
plete and forwarded to the Comptroller
and thereupon the collector of each count
is to be charged with the aggregate amour
I Al. i A.
return will next show to whom the take
have been paid and acteR they hare bee
paid Obviously this last requirement wIl
keep down that system of retention of ia.
money in the hands of collectors, when
should be in the treasury of the State. Th
J Comptroller will then have immediate anC
complete supervision over delinquent lists
; and delinquent collectors. Millions OF dol
lars will then be placed in a condition t
find its way, by quick process, into tn
treasures of both State and counties. I'm
der this system assessors will be required u
make their complete returns before the.
can expect, and even before they will b
allowed, a settlement for services. This sys
TEN is invaluable, and the wisdom of com
ing legislatures will certainly inaugurate
method by which it can be put into effect
OFFICERS DUTIES.
Assessments are required to be given ur
der oath, and officers are liable to fine q
fifty dollars for each failure to call on owr
ers of property for their assessment; and
is also their duty to see that properly is ai
, sessed at its fair market vaiue. The Comp
troller, in a late circular to revenue officers
says:
r "My attention has been called to gros
, undervaluations of property in the asses
mania for ha war 1874 yvhich are mt nnl
frauds upon the State and counties, but in
positions upon the honest taxpayers wh
conscientiously render their property at il
fair value. A strict and impartial di
) charge of the duties imposed upon you b
! law will prevent such undervaluations
= future, and thereby greatly increase the re'
Z enue of the State and counties.
"Your attention is also called to the larg
. amount of real and personal property whic
= annually escapes assessment. II is estlm
ted that at least thirty-five millions OF acre
of land escaped assessment in 1878 as we
= as in 1874, and the amount Of person.
property unrendered in each of these yea
U is believed to be alsO very large. A fait
full discharge OF your duty in calling upo
. each taxpayer aud administering to him
her the oath prescribed by law before +
ceiving rendition of property will result !
| the rendition and assessment OF very lafe
D proportion of the property heretofore unrei
dered. Property not rendered for asses
y ment in 1875 or prior years may now be rel
. dsred and assessed for taxes Of those yeai
. as well as for tile year 1875; but all rend
o iiens OF property for taxes of past yea
should be returned on supplemental rolls 81
D aynts from the geHeraL roll for The year
,elick the assessment Is made.
3 EXEMPTIONS
: All kinds of property Of ascertainab
8 value are subject TO taxation, except too
Y and instruments used in any trade or pr
4 fession to the value OF fifty dollars; q
e safes and furniture TO the value Of fifty dc
e lars; all books to the value OF fifty dollar
. one years supplies, the product Of the sol
e all institutions of learning and their pro
= critics; all hospitals, and all church pro
+ erty.