The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1896-01-09
OF INTEREST 70 COLLECTORS
COMPTROLLER FINLEY ISSUES
ANOTHER TAX COLLECTING
LETTER
GIVE THE TAXPAYERS A LITTLE TINE
Especially in Cases Where the Taxpayer
Has to Levy Upon Personal Prop
erty for Delinquent Taxes.

The following letter, issued by Comp
troler Finley Saturday, and held until
this morning at his request, is self-explan-
atory:
Dear Sir-The following letter, written
by this department today to a collector
of taxes in response to inquiries made by
him, is deemed Of sufficient interest to coll
lectors generally las other similar inqui-
ries are being made), to warrant the fur
nishing copies thereof to such officers.
"Your letter of January l is before me,
in which you ask for advice as to the le-
gal penalties and costs after January 1 to
be assessed against resident delinquent
taxpayers, and also as to the levy on per-
sonal property. etc.
I'm reply, you are respectfully advised
that under the provisions of section 10,
chapter AZ, Laws of 1895. you are au-
thorized to receive taxes ON the 1896 as
sessment rolls until March 81, 1896,
without cost or penalty to the taxpayer,
except in cases where cost may accrue
by reason of levy on personal property as
authorized by article ALAG, Laws of 1887,
cited in advice heretofore given you by
this department.
ARTICLE 4767, Revised Statutes 1870,
brought forward in Revised Statutes of
1895 as article $780, provides that where
property is levied on and sold for taxes
the collector shall receive the same COM
pensation as allowed by law to sheriffs or
constables for making levy and sale in
similar cases. but in no case to include
commissions on such sales.
las to levying on personal property to
enforce the payment of delinquent taxes,
you are advised, that while authority to
do so has existed, under the law, since
1879, yet it is not believed that the fran
ers of the law ever contemplated it's en-
forcement to such an extent as would UNI
necessarily Cypress any citizen and de
priye him of his only means of support
1t is therefore suggested that in levying
upon personal property for delinquent
taxes you should be governed by the ex-
ercise of a sound discretion in order to
avoid oppression or unnecessary hardship
to any citizen.
''There is no change in the law as to the
date on which collectors are required to
make final settlement with the State.
Section 4, Laws of 1893, provides that
the final settlement of tax collectors shall
be made with the State by the first day of
May. The same article provides that the
commissioners courts of the various coun-
ties shall convene on or before the third
Monday in April for the purpose of ex-
aiming and approving final settlement
papers.
with the tax rolls open for payment
of taxes until March 81, 1896 (the date
you are required by law to make up your
delinquent list, it is believed that the
bulk of the. taxes for 1895 will have been
paid, and the necessity of suit in the dis
trict court after that date to enforce col
lections will be obviated. at least to a
great extent.
Trusting that the above is sufficiently
explanatory upon the question submitted,
l am Very truly yours,
'R. w. FINLEY.
Comptroller.