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


Art. 5i25. (5i2D II the assessor shall dis
cover In his county any personal property or
outside OF his county, but belonging TO resi-
dent Of the county. any personal propert,
which has not been rendered or assessed FOL
taxation for every year for two years past, h,
shall list and ASSESS the same for each anc
every year thus omitted which it has be.
longed 70 said resident, In the manner pre-
scriDed for assessing other property. such
assessment shall be as valid and biuding as
though II had been rendered by the owner
Art. 5i2e t5l2ia) Collectors OF taxes OF
| counties. cities aud towns, whom any tax.
payer applies to them for the purpose OF
| asccrtaining the amount of his taxes, and
the collector finds that his name or his prop
erty docs not appear on the tax roll, shall.
and IL is hereby made their duty to, assess
| said taxpayer then and there. collect the
taxes and enter the same upon a supplemented
tax roll TO be made by the collector. lie shall
make out on forms to be furnished by the
comptroller three copies OF such supplemental
roll. one copy TO be delivered to the comp
troller OF publlc accounts, one to be delivered
to the county clerk, and one to be filed In the
collectors office: Said supplemental roll shah
be made out and delivered to the county conf
missioners court with all papers pertaining TO
the final settlement OF the collector. and tho
same shall be examined and approved by tho
county commissioners court. In like manner us
upon the roll Of the tax assessor. The col-
leotors are hereby authorized and empowered
to administer all oaths necessary to obtain a
fun and correct assessment OF all taxable
property assessed by them under this article
The oath shnll be the same is administered
by the tax assessor In article 300. The col
lector shall receive the following compensa-
tion for services OH all assessments made by
him under this article. to wit; For asscss-
ing. the Stnte and county taxes, cents for
each 500 Of property 80 assessed which Zee
shall be paid tn the same way Us the assesGors
fee. as provided in article 5iSs
Art 5l2I t5i22) The assessors, In the exc.
cuton Of their duties. shall use the forms and
follow the instruction which shall from iimo
10 time bc prescribed by the comptroller of
public accounts, and by the county judges in
pursuance Of law
Art. 6i2s t5i23l In case the person listing
property makes oath, and the assessing officer
is satisfied that It is correctly valued, lie shall
list the same accordingly. hut II the assessor
is satisfied that the value is too low no shall
list the same NJ such value as he. az a sworn
officer deems Just. IL the person listng makes
oath that the assessment IS excessive the value
shalt be decided by the beard Of equalization.
whose valuation shall be dnal
Arr. 6l29 tal2i Tho boards of equalization
shall have power and II shall he their duty.
without complaint from any one, to supervise
the assessments nf their respective counties.
II satisfied chat the valuation of any property
is not lust end fair, they shnll increase or
diminish tho Same and ATM proper yalul-
ton thereto. Their action In sunh cases Shalt
be Hnol and not subject to revision hy san
hoard or any other tribunal thereafter
Art 5l3o OBS The assessor shan furnish
the grand iury az It's dtst session after the first
MONDAY Va june Of each year. or HR 3oou
thereafter as practicable. = certified list Of the
names OF all persons who either refused Ia
swear 10 qualify or TO sian the oath or
affirmation. as prescribed 80 articles 50i5, also
list Of tho names Of those persons who re
fused to render n list OF taxable property as
required IN article 500 ANY assessor OF taxes
who shall fail or refuse to deliver 10 lilo
grand Jury the lists herein directed shall he
deemed guilty Of uRdemcanor and upon
conviction shall be hund in any sum not less
than 500 nor more than 500. The comptroller
snail cause this article to he printed on all
assessment blanks.
Art al3l. t6l26l The assessor shall submit
all lists of property rendered him prior 10 tbs
frat Monday In Juno to the board of eq,ialilu-
ton OF his county on the Rrst Monday In
June, or as soon thereafter as practicable.
for their inspection, approval, correction or
equalization. After the board Of equalization
shall have returned the corrected aud APP
proved lists Of taxable property the assessor
shall proceed to assess all the unrendefcd
property of hiR county as provided for in this
title. and shall proceed to make out aud pre-
pare his rolls or books Of all real and personal
property listed to him In the form and man
State
Art. 5l0c. t51eO As soon as the board of
equalization shall have examined. corrcc'cd
ana approved the assessor list. the assessor
shall prepare and mako out Il roll or book, AS
may be required by The comptroller. from the
list so corrected and approved. and three exact
copies Of the same, one TO bn furnished 70 the
collector of taxes, ono 10 the comptroller OF
public accounts. and 10 be hled in tho
county clerks office for the inspection of the
"a
and two exact copies thereof. TO he dstri-
buted. the FIRST to the collector. the serond to
the comptroller, and tho third to be filed IA
the county clerk & office, OF all the real and
personal property which has not been listed
TO him.
Art 5i9S, Csi29 The assessor shall after
his list OF unrendered real and personal prop
erty shall have been examined, corrected and
approved by the board Of equalization, as pro-
Vided by law prepare aud make out his rolls
or books of ali unrendered real and porsonal
form prescribed by the comptroller OF public
accounts of the state,
Art. 5l3i. l5l29l The assessor shall add up
and note the aggregate OF each column on his
roll or book, aud he shall also make In each
roll or book under proper headings, u tabular
statement showing the footings OF the several
columns upon each page, and he shall add up
and set down under the respective headings
the total of the several columns.
Art. 5IS5. t5lS0) The asaessor shall on or
before the hrst day of August of each year for
which the assessment is made, return his rolls
or assessment books of tho taxable property
rendered to him or listed by him for that year.
after thov have been made In accordance with
the provisions of this title. to the county
board OF equalization, verified by his affidavit.
substantially on the following form
The State of Texas. County of ~------, So.
], .....,......,,.,.... assossor of
...,........,. county. do solemniy swear that
the rolls Tor books) to which this is at
tached contain correct and fun list OF all
the real and personal property subject to
taxation in -~------ (nli the bank with tho
name OF tho enuntNl. county, so Tar aR have
been ablo to ascertain tho same; that | have
sworn every person listing properly TO mo
In this county. caused the same TO he
done In the manner and form MS provided by
law hy administering orally the oath pro-
scrbed In riiolo b0,o, aud that the assessed
value set down in the proper column opposite
the several kinds and description OF property
is the true and correct valuation thereof as
nsoertalned by law. and tho footings OF tho
several columns IN said books aud the tabular
statement returned lie correct. as | verify be-
lieye."
To be signed and sworn to before some
officer authorized 10 administer oaths and
attestod with his signature and seal OF office
Art. 5lSd. l5l3n The assessor shall al the
same time deliver to the board OF equalization
all the lists. statements of all property which
shall have been made out or received by him
including tho mortgage record book, ARRANGED
In alphabetical order together with the roll /
withdrawn TO aid him In tho past assessment
Tho lists and statements shall be filed In tho
county's clerks office, and remain there for
the Inspection OF the public.
Art $751; thl3s) After the board OF equal /
ization shall have examined the rolls
or assessment books, and made all correo
tions, II any BIO necessary. all rolls and
records In use before tho board shall he
hled In the county clerks office uu,l tho
tho right TO withdraw and use them ms pro- /
vided in this title.
Art DiSS. t5ISa) Each assessor shall re- I
reivo the following compensation for his ser (
vices. which shall be estimated upon the 1
total values OF the property assessed as fol- 4
lows; For assessing the State ana county I
axcR. on all sums OF So 600, 600 or less 4 centa 4