The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-01-17

o ecolu a. H. assessor that all property c
10 worth at least the amount LOT MnieH
IL is mortgag ed or for which 1t Is lhsuTeIii
Third-That the county assessor sn"i
odont the city assessment, or at leasI .lo' =
accent urban property at less Nu I,ul,,toI
tbon that for which it has been assessor y
for municipal purposes. - II
BY making it prima facie evidence +b eo
the assessor that property Is Wolt Lt; ,m
amount indicated by these sussesl i,,ln,,
the burden of proof will be thrown upon
the owner. if any wrong thereby IS done
him to show that the assessment Is eA
cessive He can appear before thG Do9lu
of eaualizers and prove that the lanu 10
worth less than 50 per acre; or mat f ne
has mortgaged or insured his properly lor
more than it is worth.
If YOU will investigate the question,
YOU will find that property in TINS STATE Is
assessed on an average at much less lhaii
the amount for which it has Deen mort
gagged or insured. The adoption OF the
rules herein suggested will raise the stand
ard of values at least to the mortgage or
insurance price, and this will tend to
level up the value of other property OF
like character contiguous to or in the
vicinity of it.
FOurth-Require the occupant in lawful
possession of the property to render tOr
taxation the value of all unrendered notes
or bonds secured by lien on it. If he is
the debtor, authorize him to pay the taxes
due under the rendition, and give him by
law the right of offset to the full amount
so paid against the outstanding obligation.
Should he not be the debtor, then make
the taxes q claim superior to the debt in
favor of the state and county or of any
one who pays them
Tifth-Repeal so much of article 1851
of the f'vised statutes as eXempts United
States treasury notes from assessment
for taxation. Under the recent law of
c,nGress, all money is nov bject to be
rendered and taxed as other property.
Reasonable estimates show that by adj
opting these or similar measures the prop
erty values of the state will be increased
several numbered millions of dollars with
out dctlinent to public interests; and
must remain quite or nearly billion
must remain quite or nearly n billion
dollars less than its true value, according
TO the last census reports.
AID VALORENI TAX COLLECTIONS.
The report of the financial agent shows
that the delinquent taxes due upon prop
erty alone amount to nearly Il million dol
lars, which, under the constitution, are
secured by liens upon real estate. Should
the legislature, at the present session,
adopt a safe. strong law, aimed at the col
lection of these back taxes, q lack of
funds would probably not be so apparent.
This is the first thing, really, that should
be done by your honorable bodies-pass a
law that will force delinquents to pay
their taxes! Pass it under the emer-
gency clause, and let it take effect at once.
Delinquents will then begin to pay in
money to save their property; TO this
end it is respectfully suggested that you
adopt a measure embodying the following
points:
l. Require the collector of each cOun-
ty, Immediately on the passage of the
law, to make out an account against
each prCpertyowning delinquent for all
the back taxes he is due the county and
state, and to officially certify to it and
place it in the hands of the county attHr-
ney for collection. For this service al
low him Il fixed fee, 10 he taX'd up
against the delinquent.
2. Make it the duty Of the county at
torney, on receipt of this account, to
notify the delinquent by registered or
special delivery letter of the amount of
the tax due him, with Il statement as
shall be required by law that if the tax
and costs are not paid in full i'll twenty
days fiOm the date of !laiiilS tue letter.
suit viii be instituted to enforce the
collection through the court haviIg ju-
risdiction Of the case.
i. Require the county attorney, on
failure of payment at the end Of ts.rptv
days, or as soon thereafter as practical.
to institute suit in the county where
taxes are due as upon verified account,
in he name of the state, in the court
having jurisdiction of the amount III
controversy, and press the dcmand 10
final judgment.
!. Let it be expressly provided that |
the introduction of the collectors official |
certificate that the account for taxes is
correct as shown by the assessment rolls
for the years named shall be sufficient
to establish the states case in court for
state and county taxes, on which juGg-
ment shall be rendered for the full
amount appearing to be due thereby, un-
less the issue of fact is formed by the
defendant by oath in writing, pointing
OUT the errors therein by items, in which
event let the case be tried under the or
binary ruls of evidence.
u. Exempt the state and county from
costs. but prescribe fee bill that must
be paid by the delinquent cast in the
action to the officers required to perform
duties under the act in the collection of
taxes. 1t would he well to allow the
county attorney at least so for the ac-
count collected by suit, and 81 for the
notice served through the mails, that
snail be taxed up i'll the bill of costs
against the delinquent.
g. Direct that all suits for taxes shall
ne Drought i'll the name of the state of
IeXas III her own right, and for the use
OF the county, and prescribe that when
collections are thus made the amount re-
celved shall be RENTED by the collector
from the hands of the county or district
attorney to the state and county treas
urerS i'll the proper proportion found to
| be due.
| .. nat titles to property under this
procedure may become absolute and per-
feet i'll time, clear of disturbing techni-
calities, let the law provide, in obed-
ence to the constitution, that. after the
sale under execution, the deinuuent
former owner shall have within two
years from the date of the purchasers
deed, the right to redeem the land upon
payment of double the amount of money
paid for it.
o.. Should the homestead question bc
involved rs to affect the title under
ordinary execution sale, direct that the
county or district attorney having charge
OF the account shall institute proceedings
| III the district court to enforce the states
lem for taxes as fixed by the constitu-
| ton.
The annual increase of delpoucnt
taxes indicates a lack Of respect for, or
indifference to, the laws on the Subiect
OF taxation. 1t is well known that many
men of ample means scOmfully rpfmsa
| 70 nj I.o1l