The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-12-18

said property has been assigned or convoye
by deed of trust or OTHERWISE py tue sner ,,
property has been seized under attachment o
other write. md by the administrator O
other legal representatives Of decendent's. am
lother legal representatives OF decedents. an
Ia said taxes shall not be paid, all seid prop
lerty may be levied on ~ tue collsctor an
gold for such taxes in whomsoevers hands !
may be fcnrd.
| Art 5isi. t5176) All renl and persona
property held or owned by any person In thi
State shall be liable for all State and count,
tt,es due by the owner thereof. lncludin,
taxes on rea, estate. personal property ant
poll tax. The collector shall levy on any per
sonal property TO be found in his county e
satisfy all delinuuent taxes, any law to tn
CONTRARY notwithstanding.
| Art. 5iso (5l77 In making sales of per
sonal property for taxes. the collector sbal
give notice of the time and place OF sale. to-
gether with a brief description OF the property
levied on and to be sold, for at least ter
days previous to the day OF sale. by advertise
monts in writing to be posted at the cour'
hourse door of the county In which the as
sessment is made. or such other place as the
lcolector may designate In the country, al
public auction.
Art. 5ls3. (5lTS II personal property levied
upon prove insufficient to satisfy the taxes
and penalties due, and costs accrued there-
on the collector shall levy upon and sell so
much other personal property. taxable. be-
longing to the person. as will be sufficient to
satisfy such taxes, penalties and costs IN
the same manner as an original levy and sale
In all cases of sales for taxes II there be an
excess remaining In the hands of the collec-
tor after satisfying all taxes and costs, the
same shall be paid over to the original own
er ty the collector, or deposited with the
equity treasurer subject to the order OF such
owner.
Art 5lsi No collector shall be subject to
suit for damages by any person whose prop
erty has been levied upon, seized and sold
for the taxes due by said person,
Art 5lSi t2o6) There shall be paid for
collection CONDENSATION
the services of the collector. beginning with
the list day of Septembe. of each year. per
cent on the first $4,000 of taxes collected
and per cent on the next $4,000 collected
for the State. and II. per cent on all col
lections over that sum. For collecting the
county taxes. per cent on the first 5000
collected. per cent ON the next 5000 col
lected, and per cent on all such taxes col.
lected over that sum- In counties owing sub
sides to railroads. the collector shall receive
only per cent for collecting such railroad
tax. In cases where personal property is
levied ON and sold for taxes, he shall receive
the same compensation as allowed by law TO
sherffs and constables upon making levy
ana sale in similar cases. but in no case to
include commissions on such sales.
Art. 5lS6. t520D On all occupation and H.
eense taxes collected per cent. The maxi
mum fees and compensation for collector shall
be such is allowed him by chapter FIVE OF
the General Laws passed at the first called
session of the Twenty-fitth legislature, APP
proved June 16. 1897.
ing in and owned by non residents OF unor-
ganized counties. and upon lands situated in
territory not laid off into counties. shall he
paid and collected at the office Of the comp
troller Of public accounts under such rcgula-
tons as he may adopt for that purpose.
Art, blSS (52lo) All collectors and other
officers or appoutees authorized 10 receive
punlic moneys In their hands belonging to the
state and pay the same over to the State
treasurer. monthly. or whenever and as often
as they may be directed so to do by the comp
4 of ItT
Art 5lSa. t52ln All collectors and other
officers or appontcos authorized to receive
public moneys shall account for all moneys
in their hands belonging to their respective
over 10 the respective county treasurers or
city treasurers, monthly. or whenever and
rs OFTEN as they may be directed so TO do
by the respective county Judges, or county
commissioners courts or the mayor or board
of aldermen.
Art $3.50, l5219 The notification and d.
recton provided for in the two preceding arti-
f E may be verbal. written or by telegram
If written or by telegram proof OF the de-
post IN the postoffice or the telegraph office
of such notification and direction. with tho
postage or charges duly prepaid and correctly
Huuressed snail be prima facie evidence of
such notification aud direction having been
gwen and OF the time when the same was
Art. 6l9i. (5212a) 1t shall the duty of the
district or county attorney of the respective
COUNTIES of this State, by the order of the
-
nalne OF the state for the recovery of all
money due the State and county as taxes due |
ana unpaid on unrendered personal property |
IN an SUITS where judgments are obtained un- |
W tnls arucle the person owning the prom |
eity on which there are taxes due the Stafe
ana county, shall be liable for all costs such
suits may De brought for all taxes so due ana
unpaid for which such delinouent tavnaYar
may pc IN arrears for two years precedIny |
1 M state and county shall be EXEMPT from
nctinr AT any costs growing out of such |
for H., AL SUITS brought under this article |
~ tne recovery of taxes due on personaI
property shall be brought against the nar
' ' OF persons. who owned the pronertv NJ |
ed and le o suen property should have been list
pe brought until after demand is made h,,
'"e coileetor for the taxes due "
ol92 52l2b) No delinquent taxnaver
sh"ii nave the right to plead in any court nv
~ any manner rely upon any statite w H. vi
!, Hatioh by way of defense against the poyment
he go taAes due from him or her. either to |
Arr 'a ais;; or any county. city or town.
a. =, ,t'o. II 1t comes TO the KNOWLEDGE NJ
no U.s. Voiector that cattle, or any personal nron
lei d, whatsoever subject to taxation on The
-einop e OF Jar January Is about to be driven or
'o i rolls are completed and nnprovod ~
o U.'eotor snail at once apply to the assassnr
ma 10y Oh me assessment of such property
lsses the ASSESSED me assessor shall at once
hara,a "e same on having his attention called
me- go and furnish a copy of said assass
ri nc, arninhedlatey TO the collector. and the
oxas a., o""'' uenand immediate payment NJ
ayos uue on same If payment of such
md deta hOt made the tax collector shall seize
NV au'" IN. snfhciency Of said proner,v Nv
Trahs an ,aNes and costs of seizure and sa, %
possession owing such taxes, and having
ieht to no OF such property shall have the
tsnn .o appeal from such assessment tn ns
ourt hail eo,,. court and the commissioners
Missioner as CON- ID other cases After the eon
zsd ~ court has passed upan and oomni
MID M NJ assessment II the tnxes are ~. ,
oector To p5p gse1 levied on and held by the
oid ,n De sold as other personal .ne hHea
elzure Of JIM tha Al inc time of the levy on and
epert we same shall be en,d to have aas
i,fscien;, DIV giving bond with two yooa ,ne
royeS hv snretes; payable to and 70 eop he ana
be e,n ny the collector. in the sum or I ZAP ap
hs nax vnt OF the taxes due, condtiopo9u s
he sis, nsnt OF said taxes and nil cast. h Tor
e ''s' aay of January next succe SI pe'ofe c
CHAPTER ELEVEN. Z
u the Collection of pelinquen, Taxes. .
taxes a lien a