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

through express companies, panhs " ~
| other source The State treasurer wnehe..
4 he may receive n remittance from coiiectc
/ shall promptly pay the money SO rcnnltee
I into the State treasury, on the denosN WIZ
OF the comptroller, and tue money wnen
! deposited shall he credit TO said collector
| 4. The collector shall pay over to the stat
treasurer all balances In his hands neionS
ing TO the state and finally adjust ana seI ~
his accoi MIS- With the comptroller on VI pc pc
fore the LIST day of May III each year
enable him to do so. the commissioners cour
shall convene on or before the third Monud
In April for the purpose OF examining ana sp
proving his Anal settlement papers.
s. The allowance OF delinquent ana insoi
vent list to the collector. In accordance WIZ
article 5i15. shall not absolve any taxpaye
or property. thereon from the payment
taxes. II shall be the duty oil the goiiecto
to use all necessary diligence to collect N
amounts due thereon. after II is allowed o!
the commissioners court and he shall issu
special tax receipts therefor, to be Furnished
by the comptroller which blank receipts snal
be numbered and charged 10 the collector
who shall account for the same at his mex
annual settlement. He shall also make item
lied monthly reports of such collections. US
Ing special blanks for that purpose.
&. To enforce the prompt and speedy col
lection and remittance Of taxes, and to pro
vide for the proper accounting OF SAME, tht
comptroller shall prescribe and furnish tn'
forms to be used by collectors. and the MODE
aud manner of keeping and stating their ac-
counts. and shall adopt such regulations as nc
may deem necessary in regard thereto. II
shall be the imperative duty of the comptroli
eT 20 enforce a strict observance of all the
provisions OF this article
Z 1t shall be the duty OF the comptroller TO
notify tho district attorney OF the district,
or the county attorney of the county in which
the collector resides, aud the suleties on the
bond OF the collector OF any failure TO COM
plv with the provisions of this Article.
Art 5lI3 t5l6Sl /. The collector shall, al
the end of each month, make like reports to
~. .4-sTts al rn1l An
made for the county, conforming as far as
applicable and IN like manner to the require
ments as to the collection aud report OF taxes
collected for the State The county clerk
shall likewise. within two DAYS after the pre-
sentatiou OF said report by the collector. OK
amino said report and stubs and certify to
their correctness as regards names. dates and
amounts For the examination and certificate.
tho clerk shall he paid nv the collector Of
taxes 20 cents each month, which amount
shall be allowed to the collector by the COM
mssioners court
2. The clerk shall fe said report intended
for the commissioners court, together with
The tax receipt stubs. in his office for the
next regular meeting of the commissioners
court.
3. The collector shall Immediately pay over
10 the county treasurer all taxes collected for
the county during said month, after reserving
his commissions foY collecting the same. and
take receipts therefor and file same with the
county clerk
!. At tho next regular meeting of the COM
msslcners court the collector shall appear
before said court. and make a summarized
statement showing the DISPOSITION of all
moneys both of the state and county. col
lected by him during the previous three
months said statement must show that all
taxes due the State have been promptly re
mtted to the state treasury at the end OF
each month. and all taxes due the county
have been paid over promptly to the county
lroasut"r each month. and shall file proper
vouchers and receipts showing the same
., The commissioners court shall examine
such statement and vouchers, together with
the itemzed report and tax receipt stubs filed
euch month, and shall compare the same
WIN tie TAX rolls and tex receipts stubs II
found correct w every particular, and If the
collector of taxes has properly accounted for
all taxes collected, as provided above, the
commissioners court shall enter an order ap-
proving said report. and the order approving
rue same sha'l be recorded in the minutes.
as other proceedings Of said court
The collector shall finally adjust and get
40 ms accounts with tho commissioners court
Tor the county taxes collected, at the same
time ana TN the same manner us is provided
III me foregoing article in his settlement with
the State.
:, 1t shall be the duty of the collector.
upon application. to make statement from
the records OF his Office showing the amount
OF PACK taxes due on any property that may
nave been assessed for previous vears. for
whlcE statement he shall be authorized to
ch RI ~ th9 sum ,l1so of 20 cents per hour
have failed nj the end OF each month or
wl'lih hve days thereafter 10 promptly remit
20 TIE state treasurer the amount duo by
y III 10 me state, or to pay over to the coun.
" treasurer, the amount due by him 10 the
county. the commissioners court. at the next
regular meeting shall ascertain the facts and
II tue cpllector taiis or refuses TO ray or re-
mt the same and Ale proper vouchers there
LOT. US provided IN the foregoing articles. the
commissioners court shall not approve mis-
REPORTS ana accounts. but shall ascertain The
amounts due by him. both to the state and
county and enter an order recurring him ia
paS me same to the proper .reasurers as is
piioN,uSu IN articles 5lSS and $3.50 of the RE-
Nisvu statutes. and notify such collector os
10 .'oNued Tor IN article $50. Whenever tin
souector shall fail or refuse 10 remit to the
80 treasurer the amount due the State.
~,I i.auiFeu 10 90 so By the comptroller as
~ ~ !ueu IN arpcies 5lSS jlSS and $3.50 said
apueStor snail be punished as provided i'm
aItcIe lQi. and the subdivisions thereof NJ
l'te OF the Penal Code.
- ~, 90, t1Iio Ihe collector shall make
lut on forms to be furnished for thar mr.
Dotvao "S tnn comptroller of public accounts.
" 'meen Apfli aud 10 of each year. a LIST
~ y, iis1' vent taxpayers, the caption of which
'lall pe' List of insolvent taxpavers In
us 81 ne shall give ne name OF the per
son, firm company or corn,ratinr t.o,,' -
he ,a\es are due, in separate columns "n ama
4, ,h.a ovs' one COPY OF this insolvent list
~ Wy court mouse door of the county and
ine 'st AT the court house door. or where
,outt Is usually held. In each justice precinct
~ MS county, The collector, upon tho cor
incate OF tho commissioners court that tho
~, S ,, appearihs on the insolyent list have
assessed against them, or that they 800
mt ~. out OF The county, and that no prop-
ivy can DO found in the county belonrinp to
,ueh ps1sohs' out OF which to make the tayes