The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-02-21

by law to take acknowledgements Of instr,l-
ments for record in this state, and may
forward the same to the assessor of the
county in which the property is situated
and the assessor shall enter the said prop
erty on his tax rolls. If assessors are
satisfied with the valuations as rendered
in said lists they shall so enter the same,
but II they are not satisfied with such
valuations they shall refer the same to
the board of equalization for their action,
ana Immediately notify, by mail or other
wise, the person from whom they re-
ceived such lists that they have referred
SAID valuations to the board of equaliza-
ton, IN accordance with article 4103,
page CSC, revised statutes.
Unorganized Counties of
counties to which unorganized counties
are attached for judicial purposes are re-
CURED to assess the property of the resi-
dents OF such unorganized counties, but
not the lands of nonresident owners.
Lands in unorganized counties belong
ing to non-residents of such counties can
be rendered only to the comptroller.
Rallroads--Article 467S provides that
the road bed and personal property of a
railroad company situated in an morgan
lied county shall be rendered to the
comptroller for taxation.
Personal property.-rhe attention of
assessors of counties to which inorganic
ed counties are attached for judicial pur
poses Is directed to the opinion of the
supreme court of this state in the case
of Llano Cattle Company VS.. Taught, tax
collector of Scurry county-said opinion
delivered October 81, 1SS7-wherein it is
held by the court that personal property,
such as cattle, etc.. in unorganized coun-
ties, owned by non-residents of such
counties, is subject to assessment by the
organized counties to which the said I'M
organized counties are attached, and that
the taxes thereon can be collected by such
organized counties. Assessors are there
fore instructed Ito assess all personal prop
etry so situated and owned.
Should any property be listed or as
sessed for taxation after the first day of
June of any year, or should the assessor
of taxes or his deputy fail to administer
the requisite oath, or attest the same in
the mode prescribed by law, or should the
Iperson rendering the property for taxation
fail to subscribe to the list, yet the assess
ment shall nevertheless be as valid and
binding to all intents and purposes as if
made in strict pursuance of law.
TO WHOM ASSESSED.
All property shall be listed for taxation
each year when required by the assessor
with reference to the quantity held or
owned ON the first day of January in the
year for which the property is required to
be listed or rendered. Any property pur-
chased or acquired on the first day of
January shall be listed by or for the per-
son purchasing or acquiring it.
LEASED LANDS.
Article 1851, revised statutes, provides
as follows: -.
Property held under lease for term
of three years or more, or held under COLI
| tract for the purchase thereof. belonging
to this state, or that is exempt by law
| from taxation in the hands of the owner
| thereof, shall be considered for all pur-
poses of taxation as the property OF the
person so holding the same, except as
otherw Sc specially provided ny law.
Therefore, by virtue of said act OF 1887,
the provisions of said article 469l OF the
revised statutes, with respect to the tax
alton of these lands belonging to the state,
will not apply to lands leased from the
state in accordance with the provisions OF
said act of 1887, but all such lands will
be exempt from taxation. Nor does said
article 1851 apply to county school lands,
as the supreme court has recently decided
that leaseholders of such lands are eX-
empt from taxation. ..ih
With the exception of state and county
school lands, said article 4691 applies to
all leaseholders including leaseholders OF