The Bryan daily eagle. (Bryan, Tex.) 1895-1898, 1895-12-11
TO ALL TAXPAYERS.
THE NEW LAW ON STATE TAX
ALTON.
cenptrslisr Fiaisy's Circular ts An Tar
csilsetsrs Il Of she FIrst Inpertsses
10 Every Citizen OssIdsdly Nsrs strict
thaa In Fermsr Years

OMce OF NompWoutfi Aottluf lex
Dec. 6-To tax collectors: In view
Of the fact that the procedure for the
seizure and sale OF landed property for
taxes has been entirely changed By
the provisions OF chapter A., laws Of
the iHenty-iourth legislature. you are
respectfully advised as follows.
The eoilection Of taxes by levy and
sale by tax collectors o. personal prop
erty for all delinquent taxes dua by
the owner thereof. Is provided for by
the following law:
See article 47l6. act OF 1887. page
i2s. and brought forward In the re-
vlsed statutes Of 1895 as article 5l73,
the first clause Of which reads a. fol-
leWs;
III any person shall fell or refuse 10
pay the taxes Imposed upon him or sis
property by laa until the hrst day Of
January next succeeding the return
Of the assessment roll OF the county
10 the comptroller, the collector OF
taxes shall, BY virtue Of his role.
seize and levy upon and sell so much
personal property belong 70 such per-
son as may be sufficient 10 pay bis
taxes, together with ell costs accru-
ing thereon.
Il 10 therefore the duty OF tax col
lectors TO use every reasonable effort
10 End personal property. apd 10 levy
upon and sell the same for all the de-
linQuent taxss. including tsxss upon
realty. personally and poll, auo BY the
owner thereof, In every case where
such taxes are not paid b. January !.
Provided, however. that there shall
be no levy on property for collsctlon
of,taxes where the owner, being .
nonresident. has the right 20 pay a.
the conptroher's ofice until list Of
the persons whoihavo paid their taxes
J a. said Ofilce has been furnished the
/ collector Of taxes BY the comptroller.
Referring to chapter AZ, la@s Of the
twsnty-iouth legislature, you are Id
ylsoa that the said act repeals al
/ former laws under which lands we're
heretofore levied upon am sold BY
tar collectors for taxes. and provides
for the Institution Of suit in the dis
srlct court 10 enforce the payment Of
eli taxes for which realty is liable.
Your attention IA directed particular
/ iy 70 section 10 Of said act, which
reads IS follows;
"eection 10. The tax collector Of
each couHty shall make lisi Of the
laads and lots on the Slst day OF
March OF each year on which the state
ana county taxes for the preceding
year remain unpaid. and shall file 4
Certified copy Of said list with the
coyniy clerk OF his county, and shall
base one 10 the comptroller Of public
accounts. The county clerk and
Comptroller shall enter said list In the
'-delluQusnt tax record - provided
IL section 3, Immediately upon receipt
Oh sane from the tax collector. The
conmissioners' court shall examine
such delinquent list. correct errors Ia
came. II there be any, aud cause the
corrections to be made upon the de
llnsuent tax record" Of the clerks
once ard notify the comptrolleI
OF such corrections made. Wher
the dsllnqusnt list is corrected
! - provided Tor In this section, theI
. such dellnquen, llst shall Be adver
tissd as provided for In section 5 o.
this act, and after such advertis6menl
suit shall be Instituted against delin
Quents in the distriSt court IS aboy'
. provided. and such liss IS furnished
by the tax collector and corrected b.
!. the commissioners' court shall eonsti
0 tues prima facle evidence OF the prop
Q er assessment OF the real estate, ans
! that the amounts charged against SAT-
= real estate Is true and correct charge
= Provided. that the commissioners
Q court shall have the power In case
9 whore lands delinquent for taxes fo
n any year or years which have beel
= subsequently, subdivlded and sold B.
!. the holder Of such tracts Of land =
IS the time Of delinquency, 10 prorat
= the amount OF delinquent or back ~
among the holders OF subdivisions
aud on payment Of SCsh pro rata b
The holder OF any subdivision he shal
! se released from any liability for Vi
= remainder Of the delinquent tax o
= iho whole tract
; Said section. a. far as Il relates {
= the duty Of tax collectors. means tha
y the lands and lots 10 be 90 reporte
: BY yod on the Slsi day Of March
\ the ceuniy clerk and 70 the conf
- troller shall be charged BY YOU, 0
such lists. with all the taxes assesse
= agAinst the owner thereof, includiu
= All taxes upon his personal property
4 !. and poll TAX, delinquent for the prec'
q ding year, as a basis for the insut'
y tloa Of suit The exception 70 th
- 4, RUE being that q homestead can NJ
~ IN any case be charged with any iax'
:" other than the taxes assessed againl
It.
Necessary blanks for such lists VI
be furnished you by this departme'
u In due time. Very respectfully.