Fort Worth weekly gazette. [volume] (Fort Worth, Tex.) 1882-1891, 1888-01-06

AUSTIN, TEX, Dec. 81 Attorney
General Hogg has sent the following cir-
cular to district and county attorneys Of
the state:
ATT0RNEr-H ENERAL's OFFICE,
AUSTIN, Ten, Dec. so 1887.
DEAR SIR-The evils and frauds re-
puted to be SO commonly practiced in
rendering property for tsxs.ion by the
owners and SCENTS thereof, added to the
failure by many persons in each
county to pay their taxes at all,
produce the necessity of vigilant,
determined action on the part of the
county snd district attorneys through
out the state to effect healthful and
sslutary reform in these particulars. That
taxation should be equal and uniform is
cardinal principle that can onl De up
held by rigid enforcement OF the crimi-
nal and civil statutes bearing upon the
subject In Gil its relations. Under valu-
uation OF property should be prevented
or made the ground of atonement; and
the payment Of all tsNes should be en-
forced if not voluntarily made. The law
intends and requires that all property
subject to taxation shall be
on oatn rendered and assessed
a. its full and true value,
which means that price it would bring al
felr voluntary sale for cash. This is the
true legal rule, and where property is
rendered below it inquiry should be made
into the cause. Complaints sre common
that men having large estates in many ins
stances on oath greatly undervslue their
property for the purpose of escaping the
nHrflnE n
these and all others Of like
character criminal remedy by
indictment for ialse-swearing or per
jury is respectfully suggested. 1t is con-
sfstent with your duties and are hereby
urged in the future TO consult your tax
assessor and inspect the tax rolls with
view OF sscertaining all parties who COM
NIT crime in this way, SO that the facts
shall be fully and intelligently laid before
the grand 5uries, by whom indictments in
the proper instances can be presented.
No man should be indicted who by honest
mistake incorrectly values his property,
but he who willfully or with design IN
dervalues it should be indicted and
brought to punishment therefor. In
consulting the assessor and locking
over his tax rolls there will be but little
legitimate taxes by false renditions and
valuations. The disparity between bis
valuation to the assessor and the priceset
which il is commonly known that he can
actually sell it in cash by private safe.
often is SO striking thai his crime is gts
the instant apparent. Should further liz
vastigation support the theory thstshe
hiss committed perjury by his gath or
2e Ice ~ - ~
Assessor touching the value OF hiaa props
erty, prosecute him therefor. -
SUITS FOR TAXES.
Owing to the difficulty in perfecting tax
titles to lands, some citizens are becom-
ing Indifferent shout paying their taxes;
delinquents feel encouraged, are becom-
ing common and defiant. They should
also be attended to. Get your tax collec-
tor to furnish you the name Of each land
owning delinquent, together with all the
taxes he Is due the county and state, as
far back as the record verify. Prepare
his account in legal form, sue him in the
court of competent jurisdiction, obtain
Judgment ard execution against him,
and have his land sold to satisfy the debt
and costs. When his title passes by
proper proceedings of this kind there
will be fewer technicslities upon which
he can base hopes to escape his just dues
to the government.
Taxes are due and required to be paid
in the counties where the property is
situated, without reference TO the resi-
dence of its owner. Should you consult
your assessor and collector you will,
doubtless, find many tracts Of land
in your county belonging to nom
residents on which taxes are rarely
if ever paid. Look well to this class of
delinquents; sue them, obtain judgments
and healthful results will follow either
by collecting all back taxes Or by local
Using the ownership of lands. II in prep
aration OF either the criminal prosecutions
OR the civil actions suggested hereby you
encounter any difficulties this department
on demand will cheerfully render you all
the advice and assistance proper and nee
esssry. Your obedient servant,
j. S. HoGG, Attorney General.