The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1886-05-27
GOVERNMENTAL.
WHAT Is GOING OK IN THE
DEPARTMENTS.
AN EPITOME OF WHAT WAS
LEARNED AT THE CAPITOL
YESTERDAY.
coMPrRoLLER's DEPARTMENT..

paid into the comptrOller's Office yestei
day by the roads of the Sunset system
also $26.50 from the Austin i Northwest
ern, tax on gross earnings for the quartz
ending March 81.
Five commercial drummers paid in thei
occupation tax of $35 each.
The comptroller purchased yesterda
for the permanent school fund, Ker
county courthouse and Jail bonds, bear
ing 6 per cent. interest, TO the amount o
$4,000.
Comptroller Swain was found at hi
desk, having returned during the morn
ing from his trip to Erath county. Chic
Clerk Mccall has quite recovered from
his recent illness, ard is displaying his
usual promp'ness in dispatching bust
ness.
The comptroller passed into the treas
ury, yesterday, the sum of $4,000
$4,000 to the credit of the available school
fund, and $4,000 to the general revenue
The comptroller will issue, to-day, a
circular addressed to county judges, in
which is incorporated an opinion of the
attorney general, touching the powers and
duties Of boards of equalization in rails
ing the rendered value of property, and
especially as to complying with the law in
giving notice of such action to parties in
interest The immediate occasion of is
suing the circular is case arising in Nc
Lehman county, wherein the assessor has
taken steps to have the rendered value of
property belonging to the Missouri Pacific
Railway company raised by the board of
equalization. IL will be of interest to Off
GERS charged with the administration of
the law, as well as to taxpayers, generally.
Following is the full text of the circu-
lar from the comptroller to the county
judges, an abstract of which was given in
yesterdays issue:
OFFICE OF COMPTROLLER,
AUSTIN, May 21 1886
To County Judges:
Your attention is respectfully called to
the following important official opinion
OF the attorney general regarding the nc
ton of boards of equalization when rails
ing values of property rendered for taxa
ton. W.. SWAIN
Comptroller
ATTORNEY GENERALS OFFICE, |
AUSTIN, MARCH, l, 1886. |
Hon. W. j. Swain, Comptroller:
SIR Your communication of the 27th |
ultimo respecting the validity of the in
crease OF the values of Missouri Pacific
Railroad company property in McLennan
county as made by the board of eaualiza-
ton for said county, without first having
required the county clerk to give the
agent of the company written notice as
prescribed by section Z, of chapter AZ.
Laws of 1879, has received due considera-
ton.
1t appears that the notice by publication
was duly given before the court met as a
board of equalization, and that the tax
assessor informed the agent who rendered
the property that he was dissatisfied with
the values and would ask the board to in
crease them. The effect of the two
notices was simply that the company
learned that the court was to meet on n :
certain day, and that the assessor would
request it to raise the values. As the com.
Rany failed to receive the written notice
from the county clerk to the effect that il J
would be the duty of the court to raise the .
assessment unless cause to the contrary =
could be shown mo notice having been |
given). it had the right under the law TO !
believe that the request of the tax as "
SCISSOR had been ignored. = =
"Where notice is to be given both per- !,
senally and by publication, failure in !
either is fatal" See Desty on Taxation, '
p. 600, citing Goth Michigan, 5O4. \
Notice by publication can not be re-
ceived as substitute for notice to be per- !.
sonally delivered to the party. Same an =.
thor, citing "a Me- 1888; As Me- 377; 4S
No, 536. :
A substantial compliance with the
statute in measures preliminary to taxa
ton Is condition precedent to the legal
ity and validity of the tax. Desty, p. GOO +,
citing 40 New York, $40.
Il is my judgment that an Injunction .
would lie to restrain the collection of so =
much of the taxes as we're based upon the q
unauthorized increase and | would sur-
gest that measures be taken to save the
expenses incident to useless litigation.
Very respectfully,
john ID. TEMPLEroN .,
Attorney General.
The available school fund was recruited "
TO the extent of $4,000 yesterday, and
the general revenue receives the remain U
der of $4,000. Ii
The comptroller purchased for the per.
mao ent school fund Bosque county court u
house and jail bonds, 6 per cents, at par, .
TO the amount of $4,000 All this class
of bonds runs fifteen years, in accordance II
with the law authorizing their issue. 5
LAND BOARD.
Sums aggregating about $4,000 were b
received by Secretary Laurence yesterday o
as payments on leased lands. The usral ID
number of applications, say half dozen, ii
we're received and filed. n
The decision rendered by the board 4
Tuesday, with regard to the applications 81
from the kansas parties" said Secretary al
Laurence, lis no new departure. 1t is in Ell
perfect accord with previous rulings.
These parties were willing to comply with III
all the requirements of the law, except IL
hat which does not permit the patents to Ii
ssue until the three years of residence tc
nave expired. They desired to pay the d
whole amount in advance, as also, the
hree years of interest. The inducements ci
o the offer on the part of the state are o,
he encouragement they offer to actual SC
settling up and occupation of the land. W
L would be too late to exact compliance as
lfter the patents are issued" II,
The land board held a meeting yester- Sc
lay morning, to pass upon question 81
lrising out of a conflict of surveys, but il SC
becoming apparent legal question was a,
involved, the matter was referred to the
Encouragement. The lands are claimed al
,y Senator Joseph L. Brown, of Georgia. 81