The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-02-21
MUSl BE ASSESSED.
LANDS WHICH HAVE BEEN SOLD
THE STATE.
Important Instructions to Assessors.
Some Pointers for Persons, Compan- -.
les and Corporations Owning Pas
lures and Stock-Other Notes.

In answer to frequent inquiries as to
whether lands that have been sold to
the state for taxes are liable to assess
ment prior to the same being redeemed,
assessors are instructed to assess all such
lands as usual on the roll of unknown
owners in case the same are not rendered
by some party. The annual assessment
will be made in the same manner as
though the same had not been sold By
this means an account is kept of the an
nual taxes.
If the assessor of taxes shall discover
in his county, or outside of his county,
but belonging to q resident of his county,
any personal property which has not been
assessed or rendered for taxation every
year for two years past, he shall list and
assess the same for each and every year
thus omitted which it has belonged to
said resident, in the manner prescribed
for assessing other property, and such
assessment shall be as valid and binding
as though ii had been rendered by the
owner thereof, (Chap. 1873, laws 1872
All persons, companies and corpora
tions owning pastures in the state which
shall lie on county boundaries, shall be
required to list for assessment all live
stock Of every kind owned by them in
such pastures in the several counties in
which such pastures are situated, listing
in each county such portion of such stock
as the and in such county is of the whole
pasture. All persons, companies and cor
poratons owning (holding) any livestock
not their own shall list such stock in the
several counties in which such pastures
are situated in the same manner, and in
both cases the tax assessed upon such
livestock shall be paid to the tax collect
ors of the several counties in which such
livestock is listed and assessed Chap.
lis, laws 1872
Il o,,4,- n r
lie an0 horses, range in more than one
county the owner of the same living near
the county line, he shall render to the
,.'sessor of the county in which he re-
sides The entire number owned, but in
case he has q separate ranch in another
county he shall render this on a separate
inventory to be forwarded to this office
and the same will be sent to the assessor
Of the county in which such ranch is
situated. s
In view of the oath prescribed for par
Ties ccndering property for taxation, that
they shall make a rendition to the assessor
Of the county of their residence OF all
personal property owned in the state, and
other sections of the law bearing upon
the same subject, the following instruc-
lions are issued as to the assessments OF
personal property in other counties than
the counties of the owners residence:
Assessors will require all parties to rem
der to them not only the personal prop
erty situated in the county where the tax
payer resides, but also they will require
full inventory of the personal property
owned by the party rendering, which is
situated in other counties; separate in
ventories will be made of the property
situated in each county in the state as
rendered by the several owners and the
same will be full and complete so that the
personal property may be fully identihed.
Such value will be affixed as may be
designated by the party rendering and the
inventory will be attested by the assessor
rs sworn to by the party rendering. In
Ynnt0ries of personal property situated IN
counties other than where the owner re-
SIDES will not be submitted to the board
OF clualization of the counties where the
property is rendered, nor will the same
be transcribed on the rolls of the county
where the same is rendered; When the
assessments are completed the assessors
will forward to this office all the lnyen-
tories of personal property rendered them
and situated in other counties and the
qa.se will be forwarded to the assessors
If the several counties in which the prop
erty is situated. Assessors are directed
10 forward these inventories all i'll one
package and not as they are gwen IN by
the owners. -.
Assessors are required to exact rendl-
tions Of all personal property i'll the state,
under the same penalties as apply TO
repditons of property in the counties OF
fine rrsidpnce of the owners. Much per-
sonal property situated in counties other
thar those of the residence of the own
nrs rg; escaped taxation, owing to me
fact hat owners have not prior to the
ect of 1876, been required to render the
same A their general assessments.
The inventories of personal property
rendered, as above required, in other
counties than where situated, when re-
ceived at this Office will be forwarded 10
the respective assessors to whom they
NAV belong in time to place the same on
Tho assessment rolls of the county IN
which the personal property is situated
In case the agent for the owner Oh per
sonol property thus rendered and lnclud-
ed in an inventory renders the same prop
erty to the assessor of the county III
which the same is situated, or IN case
tho owner thus renders the same, rhe as
SCISSOR can disregard the inventory re-
ceiyed from this office and supply lhe
same with the inventory of the owner ~, or
agent and after the action prescribed ny
law. will place the property on the rolls
Rut the assessors will not permit any par
tv rendering property to omit rendeIii X
h;s or her personal property situated III
other counties under the plea mat me
same will be rendered by himself, hersell,
or their agent, in the county where SAME
is situated.