Fort Worth daily gazette. (Fort Worth, Tex.) 1882-1891, 1888-01-02


AUSTIN, Tex, Dec. 81 Attorney
General Hogg has sent the following cir
cular TO district and county attorneys of
the state:
ATToRSs1 ENERAL's OFFICE, -
AUSTIN, TEN, Lee. 80 1857.
DEAR SIR-fhe evils and frauds re-
puted 10 be so commonly practiced in
rendering property for taxation by the
oWners and agents thereof. added to the
fsilure by macy persons in each
county TO pay their taxes at all,
produce the necessity of vigilsnt,
determined action on the part Of the
county and district attorneys through
out the state to effect healthfuI and
sslutary reform in these PARTICULARS That
taxation should DE equal and uniform is
a cardinal principle that can only be up
held by rigid enforcement OF the crimi-
nal and civil statutes bearing upon the
subject in all it's relations. Under valu-
uatlOn Of property should be prevented
or made the ground of atonement; and
the payment OF all tsxes should be en-
forced If not voluntarily made. The law
intends and requires that all property
subject to taxa ion shall be
or oatn rendered and assessed
ct its full and true value,
which means that price it would bring ct
G fpir voluntary sale for cash. This is the
true legal rule, and where property is
rendered below 1t inquiry should be made
into the cause Complaints ere common
that men having large estates in many ina
stances on oath greatly undervalue their
property for the purpose Of escaping the
burdens of taxation. Ia such cases as
theee and all others Ct like
character a criminal remedy by
indictment for false-sweariug or per
jGry is respectfully suggested. Il is CON-
sistent with your duties snd are hereby
urged in the future to consult your Tax
assessor and inspect the tax rolls with 6
view Of ascertaining oil parties who COM
NIT crime in this way, SO that the facts
snail be fully and intelligently laid before
the grand Juries, by whom indictments in
the proper instances can be presented.
No man should be indicted who by honest
mistake incorrectly values his property,
out be who willtulIy Or with design IN
dervalues it should be indicted and
brought to punishment therefor. In
consulting the assessor and locking
over his tex rolls there will be but little
trouble to find out every VINO lodges his
legitimate taxes by false renditions and
valuations. The disparity between his
valuation to the assessor and the price ct
which it is commonly known that lie can
actually sell it in cash by private sale,
often is so striking that his crime is at
the instant apparent. Should further III
vastigation support the theory that he
has committed perjury by his oath or
false swearing in his answers TO the.
Assessor touching the value OF bis prop
erty, prosecute him therefor.
SUITS FOR TAXES.
Owing to the ditli unity III perfecting tax
titles to lands, some CitiZsns sre becom-
ing Indifferent about paying their taxes;
deliDqusnts 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 eacn land
owning delinquent, together with all the
taxes he IS due the county aud state, as
fer back as the record verify. Prepare
his account in legal form, sue him in the
court Of competent jurisdiction, OBTAIN
Judgment and execution against him,
end have his land sod to satisfy the debt
and costs. When his title passes by
plOPCl pAOSCS0AhS~o Ok tnIo AthNS S4iS1S
will be fewer technicaHties 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
without reference to the resi-
dence of its owner. Should you consul
your assessor and collector you will,
doubtless, find many tracts of land
in your county belonging to non
residents on which taxes are rarely
il ever paid. Look well to this class Of
sue them, obtain judgments
and healthful results will follow either
BY collecting all back taxes Or by local
ising the ownership Of lands. II in prep
aration of either the criminal prosecutions
Or the civil actions suggested hereby you
any difficulties this department
On demand will cheertully render you all
he advice and assistance proper and nee
essary. Your obedient servant,
J. S. HOGG, Attorney General.