The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1891-01-29

LIS COulIcOuSi opcuI Hbuk WduHol
most favorably impresses all.
Mr.. Levy, the new private secretary
is getting down to work and is going
to be most popular officer.
STATE DEPARTMENT..
There were no charters were filed in
the Office of secretary of state yester-
day.
Clerks Galloway and Spain are on
the sick list, and unable to attend to
official duties.
ADJUTANT GENERALS OFFICE.
General Mabry has taken charge OF
the adjutant generals office. In APP
pearance he is every inch a soldier
and has pleasing address. There is
not doubt bu; what he is going to
make an efficient officer, and it ia pre-
dicted he will make a great favorite
with the state guard and with the citi
zens. Captain SEEKER and Orsay are
still at their old posts, but it is not
known whether or not they will be
retained.
CoMPTRGLLER's DEPARTMENT..
About $4,000 was received yester-
day and placed to the credit OF rev..
enue.
Comptroller Mccall has sent out
instructions to tax assessors and re-
CARDS valuation of property he says:
"Real property, for the purpose of taxa
ton, shall be construed to include the land
itself, whether laid out in town lots or
and all the buildings, struc-
lures and improvements or other fixtures
of whatever kind thereon, and all the
rights and privileges belor ging or in any
wise appertaining thereto, and all mines,
minerals, quarries, and fossils il and I'M
der the same. Cart. 1870, r. 81
Personal property shall, for the purpose
of taxation, be construed to include al !
goods, chatlels, moneys, credits and effects
they may be il this state;
provided, that moneys, credits, bonds and
other evidences Of debt shall be included,
The same be in or out of this stale;
all ships, boats and vessels belonging 10 in
habitants of this state, if registered in this
state, whether at home or abroad, ami
capital invested therein; all moneys at in
terest, either within or without this state |
due the persons to be taxed over and above |
what he pays interest for, and all other |
debts due such persons over and above |
their Indebtedness; all pubic stocks and |
securities; all stocks in turnpikes, railroads |
canals and other operations Except ma |
tional banks) out of the state owned by in |
habitants OF this state; all personal estate
of moneyed corporations whether the own
erS thereof reside in or out of the state, and
the income of any annuity, unless the cap
ital of such annuity be taxed within the
state; all shares in any bank organized or
that may be organized under the law
of the United States; all improve
mems made by persons upon lands held by
them, the title to which is still vested 10
the state of Texas or in any railroad COM
pany, or which have been exempted from
taxation for the benz fit of any railroad COM
pany or other corporation, whose property
is not subject 10 the same mode and rule of
taxation as other property; provided, that
nothing in this section shall be construed
as to exempt from taxation any improve
ments on lands granted to any railroad
or other corporation and ex-
empted from taxation for a term of years. |
Acts 1879, chap. 40, p. 3S)
Each separate parcel of real property |
'hall be valued at its true and full value in |
money, excluding the valce of crops grow
ng or ungathered t. ereon.
III ueLeTLllHinB the lTue anu lull VaIue Ol |
zeal and personal pro Jerty, the assessor |
shall not adopt lower or different stand. |
lrd of value because the same is to serve as |
/ basis of taxation, nor shall he adopt as a
criterion of value the price for which |
'uch property would sell at auction or |
orced sale or in the aggregate with all the
in his county; but he snail value
ZACH tract or by itself and at such sum
,r price as he believe, the same TO be fairly |
Arf ti,o a.AtNt
$ made.
In va.uing any real property on which
here is a coal or other mine, or stone or
,ther quarry, or springs possessing medici'
lal properties, the same shall be valued at
uch price as such property, including u
nine, or quarry, or spring, would probably |
ell at fair voluntary sale for cash.
Personal property of every description
hall be valued at It's true and full value in
money.
Money, whether in possession or on de
,osit, or in the hands of any member ofrhe
amiIy, or any other person whOsoever,
hall be entered i'll the statement at full
mount thereof.
Every credit for 4 sum certain, payable
n money or property of any kind, shall he
alued ut the tull value of the same SO pay
bic. IT tor specific article, or for q sre-
ific number or quantity of property ofany
|
# such property at the place where pay
BILE. Annuities of moneys payable at
tated periods shall be valued at the price
hat the person listing the same believes
hem TO be worth in money.
The constitution of the state of Texas
rhvides that taxation shall be equal aud
inform, and the attention of the assessor
especially dire ted to this. the burden of
aAation should be equally distributed.
In case assessors are satisfied that the
roperty rendered by actual residents of
heir count esis correctly valued, t ey shall
ist the same accordingly, but il. they are
atisfied that the value is too low. they
hail list the property at such value as they,
worn officers, deem Just, as required by
Irt. ALA, Revised Statutes Ito which asses
ors are referreG), and if the parties render
rg the property consider the value fixed
y the assessor excessive. the value shall
/. fixed by the board of equalization, whose
aluation shall be final. Parties objecting
D valuation fixed by the assessors should
e Informed of the ref renee of the matter
D the board of equalization.
Assessors of taxes are empowered ard
nth orized 10 administer all bs necessary
b obtain full, complete, and correct as.
Of ali taxable property situated in
heir respective counties; and assessors are