The Dallas daily herald. [volume] (Dallas, Tex.) 1873-1887, 1877-08-07
,..,,,ty Judges, County Attorneys
10 and aHN Assehh0Ts'
CoMpvnOLLER'H ufElutl


CoMPrROLLERH OFFICE, /
,u.rty. Texas, August u 1871
,,C'rmation has been received at
mi, oHce that the boards oil eqnGillfa'
t 'o In many counties in the state have
oo."roossd the values of property on the
,uu.entories taken by nsscssogs IN cases
'bne there was no appeal 10y the tax
,',ycr os mroyjdod IN section " OF the
p.{'o'f ADJUST D. 1875 and also IN
Wv" "sss. whore the valuations OF property
w. rendered by the owners were me-
ccutcd by the assessors
Irhe mower of the boards of cqualiM-
uon IN increase the values of property
Wv" ms stated in the foregoing para
" 'ronb having been questioned the mat
tsar was submitted to the honorable
a",,orney,penoral for his official opinion,
and the following is his reply
ATTORNEY GENRRAL's OFFICE,
AUSTIN, July ~ 1871, !
Iron. 4. II. parden, Comptroller, Austin
Sri have the honor to acknowledge
the receipt of your favor of 22d ultp
and in reply thereto to say that in my
Union the board of equalization are
,nt authorized to alter the assessments
Of value made by the assessor of taxes,
oycept in the manner provided in secs
ton IL of the act of August 81, 1876.
General Laws 1876 p 2lO)
The constitution provides that the
LEGISLATURE shall provide for equalzing
as near as may be the valuation of all
nroperty subject to or rendered for tax.
atiop.n (Sec. Is, Art Nlll) This the
legislature has failed to do, The act
above referred to evidently contem.
mates the passage of law regulating
his matter, and prescribing the duties
and defining the powers OF this board,
hut rs no such law has been passed the
system is incomplete
Very respectfully,
Your obedient servant,
II. II. BOONE, Attorney General.
In view of the grave difficulties thar
may arise on account Of the increased
values placed on property Wy the boards
of equalization, in cases where the
valuations of the owners have hoen ac-
cepted by the assessors, and in eases
where no appeal has been made to said
board by the parties rendering, it is
deemed advisable to instruct assessors
as follows;
|. In all cases where the values Of
property have been given by the owners
or agents. as provided for by law, and
which have been accepted by the assess
sors; and in all cases where the as
SCISSORS have fixed the values Of prop
erty, and no appeal has been taken by
the taxpayer to the board of equali2a-
ton, as provided in section II of act
OF August 81 1876, assessors will place
these values on the assessment rolls,
The increased values made by the
boards of equalization in the above
class Of cases must not be entered on
the rolls.
2. As assessors in many counties have
completed their rolls, and in many
counties the work is in progress, this
difficulty is to be regretted. But, not>
withstanding the inconvenience attend
ing the rectihcatiou of the values OF
property, yet immediate action is neces-
sarY. Assessors will erase from their
rolls all values of property made IN the
above class of cases by tho board OF
equalization, and place such values on
the rolls as have been accepted by
them, or from which no appeal has been
made to the board Of equalization by
the taxpayer.
The erasme of the values improperly |
placed on the rolls can be made 10y |
drawing mark through the values and |
writing the correct value in the same
line, above the erasure. The tax should
be also altered to correspond with the
proper value.
3. County Judges sand county attorneys
are respectfully requested to bring these
matters before the boards OF equalization
of their respective counties and ask
cooperation with this office in securing
such rectitication Of the rolls as will
leave no question as to the Legality
thereof. 1t is Of the highest import
ance to the interests OF the state
and the counties that there should be
no doubt as to the legality OF the as
sessments.
The action taken by the boards OF
equalization in the cases designated
herein, if not remedied, may vitiate
the entire assessments and cause n sus-
pension of the collection Of taxes tor
the next year.
1t is confidently trusted that the
boards of equalization will see the pro-
priety OF this action, in view Of the con
sideration herein set forth, and that
their acquiescence with the adyices from
the encouragement will be given, and
that said boards will formally approve
the assessment roll with such values OF
property as may be entered thereon 10y
assessors in compliance with the law as
herein interpreted.
in cases where assessors have sent
their rolls to this office, they VIII
make re0uisition for the same in case
there are any changes necessary to De
made on said rolls in accordance Win
the instructions herein given. ,u,,
W. A, PITTS,
Chief Clerk, Acting Comptroller'
a.,,y IN IA Cold climate.