The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1897-05-10
Text Of the Bill fcrfectinl the De-
lnquent Tax Act.
1T PROVIDES FOR DESCRIPTIONS.
Also Contains Method for Disposing
OF Dclinuuencics in Counties
where No List Is Furnished.

to provide for the collection Of take
heretofore and that may hereafter b.
levied. making such taxes a lien on thu
lands taxed, establishing and cOntiuuinf
such lien. providing for the sale ant
conveyance OF lands delinquent FOR taxes
since January /, 1895. which may hay,
been returned delinquent or reported sold
to the State. or 10 any county, city OF
town. for the tax due thereon and not re-
doomed. or which may hereafter be re-
turned delinquent or reported sold to the
State. or any county. city or town. TO
satisfy tho lion thereon" as enacted by
the regular session Of the Twenty fourth
legislature, being chapter "a OF title l0i
o: the Revised Civil Statutes of 1895.
relating to delinquent taxes. and 10 re-
peal all laws In conflict With this act
Section l. BE it enacted by the leglsla-
ture of the state OF Texas; Tint for the
purpose of taxation real property shall in
clude all lands within the state. and all
buildings and fixtures thereon, md ap-
pertaining thereto. except such as are oS-
pressly exempted by law.
Sec 2. All lands or lots which have been
returned delinquent, or reported sold 10
the State. or 10 any city or town Tor taxes
A D. 1855. or which may hereafter be re-
turned delinquent or reporter 10 tne state
o. 10 any Vity OF V"u' Sha' po Suo!uet 10
shall roHa~rr lien upon the said land. al
though the owner be unknown or though
u be HsteI IN the name OF person nov
me actuRi owner ana thodfR tue ownership
ne ohaneeu. the laha may pe holu under
the 1uusthenl OF rue court tot an taxes m
,eles', enai,y ana .os,s SnoNn 10 DC aue
py such assessment ior any preceding
yca-
zee s. IL shhi ne inc Iuy OF the com
Aisslonefa court OF eaoh county IN ms /
state immediately upon the taking effect |
o. u is act 10 cause to ne Prepared ny he +
TAX collector az thc expense OF 'he county /
tine compensation ior making oH- the de-
huquent TAX record to be fixed by The COM
h'lssIoAerS court iist Oh an lauis' lois
or parts q Tots sold 20 ths stat" Tor taxes
since the LIST day OF January. 1880. and
which have not been redeemed. 10 their
RESPECTIVE COUNTIES ana uiioTRani5ed coun-
ties attached thereto. aud U have such lists
recorded In books 10 be called the De-
hnqHrHi Tax Record showing when tho
LANDS or lots were reported Delinquent or
sold 70 tbs State for taxes. also the namo
o. the owner IT me time %. such sale Or
delinquency. n known the numbers OF
acres. nv amount OF taxes due when hrst ,
sold. and the amount "a: all taxes assessed
against the owner thereof and returned
delinquent for each year as shown by the
records OF the tax collectors office, and
u making w The list or lists contemplated
o. tais act. corrections aud omissions in
the description Of any real estate embraced
III such list or lists shah be made, SO that
when the corrections are made and the
omissions supplied tae description viii be
snch aS ts r.Fer IN The nhstrac's ~ ali
TIE uiled and patented lands in the state .
Of Texas, or as required in section l. OF q
this act. such - may be furnished hy
tae commissioner Of the general land office I
and T. shall te required IA hlll ssscss- !
ineuis, IN aqpoytoa Ia each tract or lot
OK land separately. It's pro rata share ~ tho q
entire tax penalty ard cost. The list for j,
each county when certified - hS the couu- j
iy Gdgc. and assessment rolls ana books
or lie in the taZ collector on.rt shall !
b priTag iac!e evidence that all The re-
quireEnen,s o, the Law have hten complied .
With ly the o.iiceTs chatred with auy duty y
Hereunder. as 70 the regularity OF listing.
assessing. iofynE Of al thr taxes therein "
mentioned and reporting as delinquent or
.tlR n fN,a any -..-f ..ta.. =