The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1879-02-20

troller corresponding with the balance |
sheet of the Treasurer, embrac-
ing al business to the twenty
first If January, 1879, and we
verified the same by an actual
cOun. of the funds aud securities IN
the sault of the Treasury. We attach
to this report the balance sheet fur
nished by the Treasurer and make it
part of this report, showing cash bal
snce in the Treasury on the twenty
first day of January, 1879, of $780,
524 "a, currency, and 5000. &c,
specie. la this amount, however,
your committee find, as report
ed by the late Treasurer, A. ]. Dorm,
the sum of $146S counterfeit money,
a statement of which is submitted as a
part of this report, and your commit
tee recommend that State Treasurer
Dorm be released from all responsible
ty in the matter, and your committee
submit herewith JOINT resolution fer
consideration of the House; and your
committee would respectfully call at
tention to the condition of the build
ing occupied by the Treasurer and
Comptroller and recommend that steps
be taken to repair the building, ana
also to make more secure the vault in
the Treasurer's office, and that it is
recommended that an appropriation
be made for that purpose. Your COM
mittee have fully examined the Comp
troller's office and beg leave TO report
the following:
The tax department OF the ComptIoller's Of
nee was examined, and we report thereon as fol-
lows, on the several branches thereof, and works
thereon.
/ The Condition OF Assessment Rolls - The
annual assessment rolls commence coming in
portion OF the rolls is not footed up by The as
SCISSORS, and Iwothirds OF the rolls received
are required to be added mp in the office. In
every instance, the tax columns are footed up
iIE hs Office, in order to determine precisely the
amount collectable on The rolls, as the basis of
the charge TO be made on the books OF the office
against the collector OF taxes. This eXamna-
| that can be employed in The tax department
| from September to December 81 of each year.
1t is work requiring care, and involves great
responsibility on the part OF those engaged
thereon, and is Indispensable. in order int
neither the State be wrOnged out OF the proper
amounts that may be collected or the rolls, and
that collectors be not held liable for more than
| they should account for.
2. Report OF Sales, Etc.-All reports OF sales
of lands to the STATE and to individuals are ex-
amlneQ ana recorded IN lnls department. III
| solvent lists and reports OF errors and rtduc-
| lions on taxes are examined. The total amount
OF taxes due on property sold to the State and
| the amounts allowed on insolvent lists and err
rOrs and reductions are credits for the collector
| ag IInst his debts on the taxes collectable on
| the rolls. To guard that no improper credits on
| these accounts be allowed, each entry on the
report of sales to the State, insolvent lists, etc.
filed by collectors. is examined with the original
assessment rolls in order that the credit allowed
| should not exceed the charge. This examina-
| rpnniraa close AnnllcafiOn
| indispensable for the interests and the protec-
| ton of the State.
3. Record Of Sales-In this matter, we found
large accumulation Of original reports OF sales
for the delinquent taxes of 1873 1874, 1875, and
ase reports of sale for the current taxes of 1876
and 1877 not recorded, on account OF want OF
time on the part OF the clerical force Of the Of
| fee, engaged on current matters that cannot be
| postponed. The record OF the sales TO the State
| and to individuals in substantial books is i'm
portant, as the original documents cannot be
| referred to without great loss OF time, and are
| liable to loss and displacement under the most
careful management
4. Redemption of Lands Sold to the State
Under the law, the tax collector is allowed q
credit for taxes all lands sold to the State, or
for taxes charged against the taxpayer, for sat.
| isfaction Of which lands may have been bid of
| to the State. The owners are allowed to re-
| deem lanes sold to the State upon payment of
| the double OF the tax for which the lands may
| hive been sold and the costs. This payment,
under the law, is required to be made to the
collector OF the county in which the land is stu
| ated As The account of the collector is closed
with the filing OF the report Of the sales, there
/ is no basis for charging the collector with the
| amounts he may receive in redemptions.
In order to protect the State, the Comptrol-
Ter has issued instructions requ1ting the collect
| or to Issue a memorandum receipt to the party
redeeming, and to send copy Of the receipt to
/ this ofbce. On the basis OF this copy OF the re-
| cept, the Comptroller issues certificate OF re-
demPtion to the owner and charges the collector
At the end Of each fiscal year. the county judge
| of esch county is notified OF the amount OF
county tax for which the collector is accounta
bic to each county, as received by said collector
| in redemption. This is necessary in order that
| the county authorities may be placed in posses
| sion OF information as to the amounts for which
the collector is responsible on account of redemp
| tions, and is a proper check on the collector
Considering the vast amount OF land sold to the
| State for taxes this in an important and grow
| ing branch of the tax department., as parties
are Fastening to settle the amounts due prior tC
the expiration Of the two years from the date oil
| SALE 1t will be remembered that there have
| been no tax sales in this State fo- many years
prior to the sales of 1877.
| B. Collection department OF taxes on lands il
| unorganized counties-There is no law for the
enforcement of the payment Of taxes due on
the lands in the unorganized counties owned
| by non-residents. Reference is made to the re
Iport of the Comptroller for the year ending
| August 81, 1876, for his mature recommendation
on this subject. From information received a.
the Comptroller's office we find taxes paid from
| September /, 1876, to August 81. 1875, on about
| two millions of acres OF land in these morgan
lied counties by nonresident owners. The
COMPTROLLER has refused to receive valuation
on this class of lands at less than fifty cents PEE
acre There has been paid into the treasury
as State revenue. during the period referred to
on these lands So, s27. "a, and as county revenue
| $4,S13.92. This county tax collected, is distrib
| uted TO the counties to which the unorganizeC
| counties are attached for judicial purposes
| each organized county having counties at
| tached receives the exact amount paid at the
Comproller's office on lands IN unorganizec
| counties attached thereto. Legislation Tor en-
forcing payment in taxes on this class OF lands
| is earnestly recommended, as 1t appears there
are taxes due for the years 1878 and 1879 to the
| amount Of $150,000 at the valuation heretofore
| fixed by the Comptroller. The back taxes fol
/ the wears prior TO 1877 will probably increase
/ this amount to $500 000 The large land owners
| especially the railroad companies, owning i'm
mcnse bodies OF land in these counties have
failed and refused to settle the tax for the cur
| rent year and the last two years on their lands
j in these counties. The large land owners claim
/ that the minimum valuation as fixed by the
COMPTROLLER at fifty cents per acre Is excessive
| This valuation was fixed by the Comptroller be
| cause there is no law defining the mode OF val
uation, nor any law for enforcing the payment
/ of the taxes and many parties offered to render
/ their lands of this class at what he deemed 81
/ inadequate and nominal value. The Comp
troller would not issue receipts and extinguisl
the claims of the ate for the taxes at nomI
nal values without definite legislation relieving
| him from the responsibility.
| There are al present seventy unorganized
countie. in the State, embracing in their terri
| tory over fourteen millions OF acres or taxable
| ands Under stringent legislation to inforce
/ the payment OF the taxes on these lands
i ouired by the Constitution, our revenues
| would be materially increased. The law
| should make ample provisions for the Comp
troller to perform his work in this regard. II
/ will certainly be an extensive branch OF the
| tax department of his Office TO assess the taxes
/ on land in seventy counties, and keep account
| thereof and make up the lists Of lands in thess
| counties on which taxes are not paid, in order
/ TO proceed to sale.
| Reference is made to the Comptroller's report
| for the wear ending August 81 1878, for the rec
ommendation IN reference to this class OF lands.
Without an actual visit to the ONCE and inspec
| tien of the details OF the work, no enc can form
| any idea as 10 it's magnitude and intricacy. We
are satisfied that it is impossible for the Comp
| troller to make out accurate lists OF the lands
that have not been assessed from 1870 to 1876, as
/ required in the act OF August 10, 1876.
Two important and insurmountable difficult
ties hinder in the compilation of accurate lists
of unrendered lands ut the Office OF the Comp
/ troller.
| /. There are thousands Of cases In
which there is more than one grant
/ in the name OF the SAME original
| grantee IN county, and the parties who render
land in an original grant thus duplicated do not
give on the assessment rolls sucl data as 10 per
NIT determination as to which grant the as
| credit renditions on one OF the grants Is mere
| guess work on the part OF the cleik.
| 2 There are thousands OF instances in which
parties, who rendered lands Tor assessment and
4 paid the taxes on their assessment, give the
| names OF their immediate vendors or some local
desiRnAtiofi instead of the original grantee At
the Comptroller's ossce this class OF rendluons
would, OF course, be disregarded and the grants
/ on which the asses sments were intended 10 be
made would not receive credit in making out the
/ unrendered land lists, VIII Oh, under the law,