The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1898-01-30


PERSONAL property Of every dcscrint,or
email he valued 1t its true ana full value
| In money
Money. whether In possession or al, de-
posi-, or In the hands OF any member OF
tnc FAMILY or any other person whalsoever
full amount thereof.
EVERY credit for sum certain, payable
e.tner IN money or property OF any kind.
snaii be valued at the full value az the
same so payable. If for a specific article.
or for specific n,imper or quantity Of
property OF any kind, 1t shall be valued AT
wy current price OF such property at the
piace wnere payable ADnuties of moneys
payable at stated periods shall be valued at
.ne price that the person listing the same
oelieves them TO be worth in money.
IN case assessors arc satisfied that prop
erty rendered is correctly valued, they
snaii list the same accordingly. but IL they
are SATISFIED that the values are too low,
tncy shall list the pronerty at such value
as they as sworn officers deem Just, and II
Inc parties rendering the property consider
me value liked by the assessor excessive,
the value shall b. decided by the board o.
euualization, whose valuation shall be final .
Parties obtecting to the valuation fixed
py the assessor should be informed OF the
reference OF the matter to the board of
equalization. IS
fassessolS or taxes are empowered and
authorized TO administer all oaths necessary
to obtain a full. complete and correct as
sessment' Of all taxable property situated
IN their respective counties. and assessors
are earnestly requested TO PROFOUND such
questions to all persons rendering property
TOT taxation as will attain this result.
EXEMPTIONS FROM TAXATION.--T
Following property is exempt from taxation
and should not be assessed:
l.. Public school houses and houses used
exclusively for public Worship. the books
aud furniture therein. and the grounds
attached 10 such buildings necessary for
the proper occupancy. use and enjoyment
OF the same. and not leased or otherwise
used with a view to profit; all public coll
ieges public academies. all buildings cor
nected with the same. aud all the lands
Immediately connected with public institu-
tlons of learning; and all endowment funds
OF institutions Of learning not used with
q view of profit, and all buildings. used ex-
ciuslvely and owned by persons or associa-
lions of persons for school purposes. This
provision Shall not extend tn leasehold es-
tates OF real property held under the au-
monty OF any college or university of
learning.
2. All lands used exclusively for grave
yards or grounds for burying the dead ex-
cept such as are held bv any person. com
pany or corporation with view to profit.
for the purpose of speculation in the sale
thereof.
8. All property. whether real or personal,
belonging exclusively to this State. or any
political subdivision thereof or the United
States.
4. All buildings belonging to coup-
ties used for holding courts, for
jails or county Offices with the land be-
longing to and on which such buildings
are erected.
5. All lands, houses and other buildings
belonging to any county, precinct, or town,
Used exclusively for the support or accom-
mediation OF the poor.
8. All buildings belonging to institutions
of purely public charity, together with the
lands belonging to and occupied by such
institutions not leased and otherwise used
with view to profit, and all moneys and
credits appropriated solely TO susta hing
such institutions.
z. All fire engines and other implements
owned by towns and cities, used for the
eStinguishment OF fires, with the buildings
used exclusively for the safe keeping
thereof.
s. All market houses, public squares or
other public grounds, town or precinct
houses or halls. used exclusively for pub
lie purposes, and all works, machinery, or
fixtures belonging TO any town and used
for conveying water to such town.
. All public libraries and personal
property belonging to the same.
exceeding at their true and full value $3.50
to each family, in which may be included
one sewing machine.
II. All annual pensions granted by the
State.
u. Farm products in tue hauds of the
producer. and family supplies for home and
farm use are exempt from taxation.
Article 509S. Tho assessor of taxes shall
also require each person rendering list
of taxable property TO him for taxation
under the assessment laws to subscribe To
the following oath or affirmation, which
shall be written or printed at the bottom
of each inventory. to-wit: "1...............
(iilng the blank with the name of the
person subscribing). do solemnly swear
Tor affirm that the above inventory rem
dered by me contains a full, true and COM
plete list OF all taxable property owned or
held By me in my own name tor for otis
eIs as the case may be, naming the per-
son or firm for whom he rendered the listl
in this county, subject 10 taxation in tins
county, and personal property not in this
county subject to taxation in this county
by the laws of this State, on the first day
of January. A. d. is. .(fillipg the blank
with the year,, and that | have true an
swers made TO all questions propouadei
to me touching the same, so help me goa.
TAXATION--Nationa bank and United
States treasury notes.--Art- 50ssa. circu-
lating notes or NdtlOnal DanktnB assoVia-
tions and United States legal tender notes
and other notes and certificates OF the
United States. payable on demand and cir
| culating or intended TO circulate as cur
| rency. and gold, silver and other com.
shall be hereafter subject to taxation as
money on hand or on deposit, under the
| laws of this State. ~,
Art. 50SSb The assessor OF taxes snaii
assess the same in the same manner as
money on hand or on deposit or other per-
sonal property. as provided for In the gen
eraI assessment laws Of this State
REAL ESTATE--Assessors are anthor-
| ized to take voluntary rendition OF real es-
| tate which has not been assessed where
owners offer TO render,not only for the year
| 1898. but also for previous years; Provided,
The assessor shall first ascertain whether
/ the real estate has not been previously
assessed. fsee Art. 5l20.)
All assessments OF property ior othe,
years besides the year 1898 VIII be placed
on separate assessment rcils. distinctly
| showing at the head and In the certihcate
Of he assessor the year for which the as .,
| sessment is made and the taxes extended
a. the rates levied for that year. These
| " - ma rkp1 ms supplemental