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

viii. by aid of the county map. owners
deeds, and such other data a. he may have.
Identity the land 20 as 20 correctly describe
the same en- the Inventory and Assess,nent
rolls according 70 The several descriptive
headings thereon. Compliance with tins
instruction Is itnperatively necessary for
tho protection OF the owner Of
the land, as tho same land. II
imporfectly described, Is liable 10 be
included on the roll OF surrendered land
and sold for taxes. Caution and warning
70 the owner By the assessors OF the llab.l-
NY OF the embarrassment OF his TITLE Will,
IN general, secure active cooperation from
the cwner in having the land accurately
described on the assessment rolls
Where school lands purchased from
the State are assessed. the name OF the
FIRST and original purchaser from the State
should be given as Original grantee. !.
Where this class of lands are rendered. or
assessed for taxation before they appear
upon the abstract the certificate, survey
and block number should De given In ad-
dition to tho name Of the original grantee.
Where lands owned BY individuals are
situated in more than one county, the
amount situated in each county must be
rendered in each county, where the sane
is abstractcd
The new printed abstract gives in notes
the fractional parts OF tracts divided ty
county lines. Although these notes may
not be exact as to quantity, they must re
the guide and rule, and owners OF lands
and assessors will be governed by them
until the same are changed by tho gcnnral
land office. Where two or more parties
render the same land, assessors will re-
cciye all renditions offered and place tho
same on the rolls, us assessors have no
authority to pass on questions relating to
ownership.
The particular attention OF assessors Is
directed to the supplemental abstracts
which are sent out from this office every
year. Said supplemental abstracts should
be carefully examined for correction OF
errors, new abstract numbers. etc.
Where assessments are received from
owners of lands In other counties. the
county in which the party rendering resides
must be Endorsed on the inventory, as the
rolls OF the present year VIII contain \
column for inserting the county in which
the owner resides.
Assessors will place no lands on the rolls
that are exempt from taxation. All couuey
school lands, all State school lands. ana
all other lands held for public purposes,
or lands held as endowment funds for coll
leges and other institutions of ltarning,
and declared exempt In the law, and the
Northern Railroad company, under the
compromise act Of 1876, must not be as
sessed, and fees for assessing the same
will not be allowed.
LANDS WHICH HAVE BEEN SOLD
TO THE STATE--Assessors are in
structed to assess all lands sold
to the State for taxes, or re-
ported delinquent, on the roll of lands Of
unknown owners, in case the same are
not rendered by some party The ANNUAL
assessments VIII be made in the same
manner as though the same had not been
sold. BY this means an account is kept OF
the annual taxes.
II the assessor Of taxes shall discoier
in his county, or outside of his county,
but belonging to a resident OF his couaty,
any personal property which has not been
assessed or rendered for taxation every
year for two years past, he shall list and
assess the same for each and every year
thus omitted, which II has belonged To said
resident, in the manner prescribed for as
sessing other property. and such ASSESS
ment shall be AS valid and binding as
though it had been rendered by the owner
thereof
MI persons, companies and corporations
owning pastures in the State which lie en-
county boundaries shall be required to ,st
for assessment all live stock OF every kind
Fe
several counties9in which said pastures are
situated, listing in each county such por-
ton OF such stock as the Land In such coun
ty il OF the whole pasture. All persons,
companies and corporations owning thold-
ing) Amy kind OF live stock not their own,
shall list such live stock In the several
counties in which such pastures are sit
uated in the same manner, and in both
eases the tax assessed upon such live stock
shall be paid TO the tax collectors OF the
several counties in which such live stock
Is listed and assessed.
Where personal property, such as cattle
and horses, range in more than one county,
the owner OF the same living near the
county line, he shall render TO the assessor
Of the county in which he resides the en-
tire number owned but in case he has n
separute ranch in another county, he shall
render this on separate inventory, to be
forwarded TO this office, and the same
will be sent to the assessor of the county
in which said ranch is situated.
In view of the oath prescribed for parties
rendering property for taxation. that they
shall make a rendition to the assessor OF
the county of their residence of all FER
sonal property owned In the state. ana
other sections of the law bearing upon The
same subject, the following instructions
are issued as to the assessments OF per-
sonal property in other counties than the
counties OF the owners residence:
Assessors will require all parties to rem
der to them not only the personal property
situated in the county where the taxpayer
resides. but also they will require a full
inventory of the personal property owned
by the party rendering. which is situated
In other counties; separate inventories will
be made of the property situated in each
county in the State as rendered by the
several owners, and the same Will be full
and complete. so that the personal property
may be fully identified.
Such value will be affixed as may
be designated by the party render
ing, and the inventory will be 6t-
tested by the assessor as sworn to by
the party rendering. Inventories OF per-
sonal property situated In counties other
than where the owner resides will not he
submitted to the board of equalization Of
the counties where the property Is rem
dered, nor will the same be transcribed on
the rolls OF the county where the same Is
rendered When the assessments are cont
pleted the assessors will forward to this
office all the inventories OF personal prop
erty rendered to them and situated In
other counties, and the same Will be for
wardsd to the assessors OF tho several
counties In which tie property IS situated.
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