The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-05-15


lector OF taxes at his Office In the city OF
Houston, between the said first day OF
July and the first day OF January next
thereafter. Immediately after the first
i day OF January In every year II shall be
the duty OF the assessor and collector OF
4 taxes to prepare roll containing de-
1 scription of all the property described In
the assessment rolls OF the next preced-
Ing year that Is to say, OF the year ending
! on the next preceding 31st day OF Decem-
Der, on which the taxes have been paid.
Said roll shall be called the Delinquent
Roll" and shall consist Of so much OF said
roll as will Identify the property and show
the amount of tax due on the same. The
city council shall not have the power or
authority TO extend the time for the pay
ment OF taxes or In any manner delay the
assessors and collectors OF taxes in the
preparation Of the Delinquent Roll"
During the time that the city collector
and assessor shall prepare the Delinquent
| Roll above described. he shall prepare
/ separate statements OF tax account due the
city, to be furnished the city attorneys on
/ which Ito bring) suits, which statement
shall contain the description of the prop
erty the year for which the tax is due.
the amount OF the tax due, the rate OF
taxation and the person or persons, estate,
| firm or corporation, who assesses the same,
or whether the property is rendered or I'M
rendered, or owner is unknown as appears
! on tho tax roll, which statement the city
assessor and collector shall certify to be
correct and which shall be prima facle ev-
I idence OF the statements made therein, and
that all the requirements Of the law have
been complied with, and the city assessor
and collector shall be entitled to 81 on
each statement so made. which shall be
taxed against the delinquent tax payer on
! the property on which the tax is due. and
! in case OF suit to be taxed as a charge
against the property. and the assessor and
| collector shall be entitled to refuse to
! issue any receipt to any delinquent tax
payer until said 81 has been paid; provid-
ed, that where several tracts OF land and
different kinds of property are assessed
by the same person, firm, estate or cor
poration that they shall be contained in
the same statement; which said "Delin-
quent Roll" shall be finished and said
statements furnished not later than the
last day OF February OF each year. Said
Delinquent Rolls" shall be published dur
ing the month of March following, for ten
days In some daily paper published In the
Guy or Houston, and the assessor and col
lector shall also be entitled to So for adj
Vertising each tract OF land separately as
sessed, which shall he taxed as a charge
against the property on which the tax is
due, and the assessor and collector shall
be entitled to refuse 10 Issue any receipt to
any delinquent tax payer until this cost
OF Advertising has been paid, and failure
10 comply with these provisions by the CITY
assessor and collector OF taxes shall be
deemed mnlfeasance and be cause Ar
impeachment Upon receipt of above tax
/ statements by the city attorney he shall
as soon as possible institute suit in the
proper court to enforce the collection
or taxes due the city and shall
I file suit on all OF said statements furnish
ed him by the city and collector OF taxes,
by the next first OF October after he has
received them, and the failure on the mart
of the city attorney to file suits on said
statements by the first October. shall be
deemed malfeasance and be cause for
lmpeochment but a failure on the part
OF the city assessor and collector of taxes TO
/ prepare the delinquent roll" or publish
1t for the required length of time, or
furnish tax statements to the city at
/ torney, or a failure on the part of the
city To file suits within the proper time
shall in no wise affect the liability of the
delinquent tax payer, nor shall such fail
/ IRE in any manner be relied on by way
/ of defenBe against the payment of taxes
due the city Nothing but current money
of the United States shall be collected or
received In payment OF taxes and licenses
due as hereafter assessed, except coupons
and script made receivable for taxes on tho
face thereof, shall be receivable for all
taxes except the bond tax. In cases where
! " S'"'' nav AtatltuNou SUIT ipl tdNeS,
/ "heTe taxes are due the city ON tho came
( properly lor the same years that The city
may nave the right TO intervene in said
SUIT ana nave Judgment for rs taxes, and
/ 10 enforce ana icreclose Its lien for said
/ taxes. ana IN cases where the city has
nlst instituted SUIT lor taxes that the
/ state may nave the same right 10 lnttr-
Vene provided SAID city snail not nave
the Hght to so intervene for any taxes
/ Whlch may nave been que ana payable
four years or more before SAID interven-
uon is attempted
4 That the Following property shall be eN-
empt trom taxation, to-wit; All lands
I used extensively Tor graVeynrds, or
grounds for burying the dead, except such
as are held ny any person, company or
corporation with a view to profit or for
the purpose o! speculation In the sale
thereof all buildings belonging to instl-
tullohs OF purely pubic charity; together
Win the lands belonging TO and occupied
by such institutions not leased or other
wlso used with view to proht, and all
moneys and credits appropriated solely 10
sustaining such institutions. together WIN
such other property as is exempt from
taNApon by the laws or the state OF Texas
That the city council, by vote taken
by yeas and nays and entered upon the
| Journal, shall have the power to assess,
license ana tax hawkers, peddlers auo-