The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-12-26

DECEMBER &c, 1925.
SchieicIfar county county school Leagues
not taxable A ,99S acres
Making total Of 7S1 ,66J acres.
TAX COLLECTORS ACCOUNTS.
Referring to tables Ms 81 and -, being
taxes collected by tax collectors for year
ending April 80, 1855: These tables
show.
State tax collected, $t7O0O2202
School tax collected, 81 .299, ,ISS 10.
Total net collection. ~, 999,60512.
They also snow al counties in the State
settled in full except one, which is not
included in tn, tables, and balance due
by one cUll actUr If $3.50. The records
show less losses and closer collections dur
ing the past fiscal year than in the year
preceding.
l desire to compliment the collectors of
the State for this excellent showing and
for the prompt manner in which they have
made all reports which they are required
by law to make to this department.
DIRECT TAX REFUNDED BY THE
UNITED STATES.
Referring to the table of direct tax:
The total amount of direct tax, penalty,
interest and costs received from the
United States government was $780,
172.55. The total footings of the rolls
containing the names of the parties who
paid the direct tax, penalty, interest and
costs amount to only $162, 2S637, leaving
$40, SS6.1S for which the records do not
show the names of persons entitled there
to.
OF the $11S, 7936S On hand August 81,
1894, $24, 2S5.S3 was deposited in the
State treasury August %, 1894, from the
United States government as penalty, in
terest and cost, paid by citizens of Texas
together with the United States direct
tax. None of this latter amount was
paid out until the passage of the act of
the Twentyfourth legislature providing
for its disbursement which act took effect
March %, 1895.
OF the $50, 1S0.99 disbursed since Au-
gust 81, 1894, $20,92S.70 is against the
penalty, interest and cost fund above re-
ferred to.
REDEMPTION OF LANDS AND
COLLECTION OF BACK TAXES.
1t is gratifying to be able to call your
attention to the marked increase during
the past year of redemption of lands sold
to the State for taxes. The increase is
not so apparent in the amount of money
collected, but in the number of redemp-
ton certificates issued, and in the number
of acres of land, as also the number of city
and town lots redeemed.
The following is a comparative state
ment for the past two years: For the
year ending August 81, 1894, the records
of this Office show there were 1861 re-
demption certificates issued, while for the
year ending August 81, 1895, 1866 GER
tificates were issued. Table No. 60
shows an increase of 295, 439 acres of
land, 3451 81 town lots and 49, city or
town blocks, etc, with an increase of
SIG, 546.26 in State taxes and penalties
collected. Under the law in force during
the year ending August 81, 1894, it re-
Quired double the amount of tax and cost,
while under the law in force since April,
1895, only the original tax with per cent
interest and original cost is required to
redeem property. The records of this
department show the principal increase of
redemptions to have been made since the
g per cent law went into effect. Hence
the discrepancy in the gain in the amount
of property redeemed and monies received
from that source.
This large increase in the redemption of
realty which had been sold to the State
for taxes may be attributable to the law
above referred to, enacted April, 1898,
and also to the rules laid down by this
department to govern tax collectors in
collecting these back taxes. The opera
ton of which has proven cOnclusively that
many partial redemptiOns have been
perfected, money collected and
titles cleared. which otherwise
would have worked a hardship to the
real owner, and in many cases redemp
ton would not have been perfected at
all. The following are the instructions
referred to:
Executive Department, Office of Comp
troller.
Austin, Texas, March 20, 1895.
To Tax Collectors: Referring to re-
demption of lands which have been sold
to the State for taxes, you are respect
fully advised as follows:
1t appears that this department for
years past, under its construction of the
law. has held that partial redemptions
could not be made. This construction
is not concurred in by me. 1t would
seem to be Il reasonable conclusion, that
persons whose lands have been bid in
by the State for taxes, have the right,
under article 4159a, Revised Statutes,
to redeem any portion of their rendition
by payment to the tax collector OF the
amount to redeem that portion of the
rendition sought to be redeemed.
1t is believed that the object of the
law is the collection of the tax and not
the requirement of land by the State.
You are. therefore, instructed that upon
application being made by the owner, or
his agent, for the redemption OF any real
estate which has been bid in to the State
for taxes, redemption will be permitted
of any part of the original tract, block
or lot, in all cases where the value there
of can be clearly determined, and the
identity of such tract, lot or block can
be definitely determined, upon payment of
double the amount of tax for which sold
and proportionate cost of sale, and all
accrued taxes. Very respectfully,
r. w. FINLEY, Comptroller.
Under this head | desire to call your
excelency's attention to the progress
which has been made in compiling the
list of lands bid in by the State for taxes
and reported delinquent since January
/, 1885, as required by section 3, chap
ter 40, laws of the Twenty-fourth legis-
lature.
There was an appropriation of $4,000
made to enable me to carry out the pro-
visions of this act. AS soon as the law
went into effect, employed such force
as the appropriation would justify. and
from time to time assigned additional
assistant clerks from other subdivisions
of the department whenever they could
be taken from their regular desks. In
fact. the current business of the office
has been conducted every day with the
Io,c+ Of nncSihln in or