The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1882-05-25
To raxAssessors.
COMPTRoLLER's OFFICE. /
AuCrTN Nav IL 1890 {
RATES OF TAXATION.

AUSIlNs may IL, 1907
The following instructions are
furnished for information of assess
ors:
RATES OF TAXATION.
The rate of ad valorem tax for
1882 Is fixed at thirty cents on the
one hundred dollars, and the reve-
nue. poll tax at fifty cents, by the
following amendment to revised
statutes, approved May 4, 1882:
"ARTICLE 1862. There shall be
levied and collected an annual ad
Valorem state tax of three-tenths of
one per centum of the cash value
thereof, estimated in lawful curren-
cy of the United States, on all real
property situated, and on all nova
bic property owned, IN this state on
the first day of January of each year
except so much thereof as may be
exempted by the constitution and
laws of this state, which cash value
shall be estimated in lawful curren-
cy of the United States"
"Article 1864. There shall be
levied and collected from every male
person between the ages of twenty
one and sixty years, resident within
this state, on the first day of January
of each year indians not taxed, and
persons insane, blind, deaf and
dumb, or those who have lost one
hand or one foot, excepted) an an
nual poll tax of one dollar and fifty
cents-one dollar for the benefit of
tree schools, and fifty cents tor
general purposes: Provided, that no
county shall levy more than twenty
five cents poll tax for county pur-
poses"
BLANKS.
The following blanks have been
sent to the assessors:
l. Form 3d." regular assessment
roll of property owned by residents
of the county.
2. Form &C." roll of property own
ed by nOn-residents.
8. Form 3D." roll of unrendered
property, owners known or un-
known.
4. Form "E," assessment roll for
special property of railroad and tele-
graph companies, steamboats,, YES
sells, etc.
If the number sent is insufficient,
assessors will at once make requisi-
ton for the additional number as
required.
INSTRUCTIONS.
All property situated in your
county, owned by residents, whether
rendered by owners or by agents,
will be entered on form "B."
All property owned by non-resi-
dents, that may be rendered either
by inventories sent by mail or by
agents residing in the county where
the land is situated, will be placed
on the roll, form &C." which, as
stated in the heading, is for the
property of non-residents.
All property which is unrendered
will be placed on the roll, form Cd"
The owners name will be given if
known, and if not known, in the
owners column will be stated Gun
known" when rendered by an
agent, give residence of agent.
All columns must be footed up,
and tabular statement must be ap-
pended to the rolls, showing the to-
tails from each page of every column
on the rolls, made from actual addi-
tons.
Three copies of each of the rolls
will be made out.
In the columns under the heading
"taxes received" no entries will be
be made by the assessors These
columns are for the use of the col
lectors, and no figures will be placed
in said columns until taxes are paid,
when the columns will be filled by
the collector, and his name signed in
the signature column.
Each form of the rolls will be SUBJ
mitted to the board of equalization
for approval, as required under the
present law.
Boards of equalization under the
laws now in force, have full power
to increase or diminish any valua-
ton of property of residents and all
others, and to order values placed on
the rolls by the assessor. The action
of the board when once had is final,
and not subject to revision by said
board or any other tribunal there
after. (See article AIS, revised
statutes, and an act approved March
%, 1879, defining the duties of COM
mlssioners' courts, sitting as board
of equalization, general laws,
page A.
The affidavit prescribed in article
r 472l, must be appended TO each of
the forms sent.
A certificate must be attached to
: the assessment rolls from the board
of equalization of the county. certify
ing that all the lands and town lots
in the county have been assessed on
the rolls. No fees Will be allowed
for assessing until this certificate is
: filed with the comptroller. (See act
approved March 8, 1879, section z,
page 26, general laws
No order for payment of fees for
assessing will be issued until the COL
lector's recsipt is sent, showing he
has received a copy of the rolls.
Forms "B" and 3D." or the rendered
and unrendered rolls, must be both
received at this Office before asses
: sor's fees therefor can be paid. This
: rule must be enforced, from the fact
!, that it is impossible to make up
4. records of each county until the I'M
: rendered list is received. Many of
the assessors have failed to make
.. out the unrendered rolls, leaving
the work to their successors. to the
great confusion of this office.
AS soon as form &C." for non-
I residents, is received at this office,
: : an order will be issued for payment
: of fees for assessing, to be paid as
S directed by law.
t In making up the roll of unren.
4 dered property, assessors are again
cautioned to be exact as to placing
:, no property thereon that has been
}, rendered.
, Assessors are required to pay all
charges in forwarding their rolls to
I, this office.
I Send no blank sheets in the books
t When rolls are forwarded, notify
this department.
w. M. BROWN. Comptroller.