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

Tax lien superior to assignment, attach.
ment, inheritance or devise. except .,s
All property liable for taxes ...,.....,.-. Slo
| Saics OF property. how made ...,.'..'''' oio'
/ u property is insufficient ..,...-....,.'.' oio
Tax collector not subject to SUIT tor selA- "a.
ure OF property ........-.'...'.''','.'.' o ,S.
IGgon-pensation ACKNOWLEDGEMENT sis,
For occupation taxes ............,......: oio'
Taxes Of nom residents in unorganiLed
| PAYMENT of moneva ............. 5lss
same Observation-Disclosures. 5lsg
Notihcntion TO pay, etc ..,....,,....,'... 'iou
Duty Of district and county attorneys TO ,.,
sue Tor taxes on personal property oi'l
Limitations not available TO delnquents ols4
Collector to assess and seize personal ,.,
ari,"In ,5S wnen Ia zach county having
10000 inhabitants. TO be determined by the
last preceding census OF the United states,
there shall be elected by the qualified voters,
at the same time and under the same law
regulating the election Of state and county
oihcers. collector OF taxes, who shaiI huId
his office for two years and until his sue
oossor Is elected and qualified.
Art. $3.50 t5l55D Should the office OF col
lector Of taxes from any cause become vacant
before the expiration of said term, II shall
De the duty of the county commissioners
court in the county In which sucn vacancy
shall occur to appoint collector of taxes,
VINO shall qualify and execute bond as woull
BE- required Of him " elected, and he shall
hold his Office for and during the uneNprod
cessor shall have qualified. Such appointed
collector shall have all the rights and per
form all the duties required by law incident
To his office.
Art. 5l6i (5i5s In each county having
less than 10000 Inhabitants tho sheriff Of such
county shall be collector of taxes and shall
have and exercise oil the rights powers and
privileges, be subject to all the requirement
and restrictions aud perform all the duties
imposed by law upon collectors. He shall also
give the same bonds required Of the collector
of taxes elected
Art, ois2, t5l57) Every collector of taxes,
within twenty days after he shall have re-
ceived notice of his election or appointment
and before entering upon the duties OF his
office. shall execute bond based upon the
untncumhered real estate Of the sureiies sub
ieot to execution, payable 10 the governor and
MS successors In oflce in sum which shall
he equal to the whole amount OF the state
tax of the county. as shown by the last pre-
ceding assessment, with at least three goud
aud sufficient sureties, TO be approved by the
commissioners court OF his county, which
shall be further subject to the approval
of the comptroller. and shall take and sub
scribe the oath prescribed by the Constltu-
tion, which. together with said bonds, shall
be recorded In the office Of the clerk Of ne
county court Of said county and be forwarded
BY the county judge OF the county 10 the
comptroller TO be deposited IA his office SAID
bond shall be conditioned for the faithful per
torrance of the duties OF his offce as coll
lector OF taxes for and durng the term Tor
which he was elected or appointed and shall
s no, become void gp9n the aTst rscogsF but
whole amount thereof be recovered Such
collector may, with the unanimous consent Of
ne coulnlssioherf roWtt' give rs nus surety
any solvent surety company authorized 10 do
i1 Mss , Hs Such uhuer tue la"s " ~; S.4ie
sun uonu 10 De sunleci 10 the approval ~ ".
commissioners court aud the comptroller of
public accounts.
Art. aio"' thloS' Tho collector may be re,
cured to furnish new bond or additional
security, whenever. IN the opinion of the
commissioners court or the comptroller ~
pubic pun, accounts u may % auNlsabie. snoull
auS celiGolor or taXHf l1li 10 snow new nohd
ana ana oddiu9nal socurl,y when required he shall
ne shspanded rom oin'e ey the commissioners
C"uIt OF ms county: tud ulmcdateiy there-
AFTER pc removed from oih'c IN the mode
pr.h,tlneu bE NV
Art olW; tHles) Collectors shan give Ike
honp WIN IKE condlOons, to the county
Judges OF their rcspogllNH counties and thor
successors in office. In a sum not less tnan
we wholc amount or me county tax Of the
county rs shown by inc last preceding assess
lhehi' 70 be approNen DY the commissioners
court OF MS county which pond shall be re-
corueu ana deposlted IN the oihce OF the clerk
OF tne county court new BOND and add
tlohai security may hsl required, and for
lallure 10 give sufh new ponu or additional
security the eoieftor or taxes may be removed
from oInce IN ne manner provided by law.
Art. 9lbS: toltol No collector shall enter
upon tle nlschafge oil inc duties OF MS ollco
UNI i an me ponds required OF MN by law
or special shali nave been gwen and al-
proved
ART 0iob. tolol) Each collector may APP
point one or more deputies to assist Inn in
me COLLECTION OF taxes, and may take such
oond ana security from the person so APP
pointed as ne deems necessary Tor his la
demnity. The collectors, in all cases shalt
he liable and accountable for the proceedings
ana misconduct OF such Donates.
Art olot. tolo2l When the collector OF my
county shaii nave received the assessment
iolls OF hooks or the county, he shall receipt
70 the commissioners court for the same
Shid roils or books shall be fun and sufficient
authority Tor the county collector OF taxes
10 receive and collect the taxes therein levied
Art clos, lol63l The collector shall be the
receiver ana collector OF all taxes assessed
upon the tax list in his county. whether as
sessed Tor the state or county, school. poor
mouse or other purpose; lie shall proceed to
correct the same according to law ana place
'he same, when collected, to the proper fund
aua pay the same over to the proper author
'tes, as hefelhniter provided
Art -oio9' toloil The collector OF each
county snail begin the collection OF taxes
soon thereafter ms he may be able TO obtain
lne proper assessment rolls, books or data
upon which TO proceed with the business He
shall post up notices--not less than three
lt public places in each magistrates preelnGt
N ms county at least twenty days previous
10 the DAY said taxpayers are required TO
meet MIN for the purpose of paying their /
places the same are required to be paid II /
,nall be the duty of said collector. or his I
ispnty TO attend at such times and places for
me purposes aforesaid, aad shall remain at
men place ut least two days. II the collector
mai, from any cause fai TO meet the tax !