The Lubbock avalanche. (Lubbock, Tex.) 1909-1922, 1919-02-13
HOW TO AVOID ERRORS IN
COUNTY TAX COLLECTIONS

The Lynn County News
Following IL an article on How to
avoid errors in county tax collections
and protect property owners who
pay their taxes.
In the Dallas Daily News there was
an article that run for several issues
BY Mr.. Crowell, wherein he gave
out the conditions Of a great deal OF
real estate titles becoming damaged
by back taxes appearing against said
real estate and although the tax was
paid, il appeared delinquent and II
tax receipt was lost or misplaced the
owner thereof would have TO pay
not only the taxes, and penalty, but
heavy cost to clear up his title.
Now, in this article ! propose to
show how to avoid such mistakes and
save not only the tax payer, but from
my years of experience in the tax
business the only way to make legal
settlements and correct all errors.
The Commissioners Court is the IL
nancial court Of the county and II Is
their sworn duty to make all settle
ments with each officer from consta-
BILE up to the highest officer in their
County.
First, we will take up each item of
the work and give the true statement
as understand the law.
The Tax Assessor and the Tax Rolls.
On the first day Of January the
I Assessor commences his work and
should endeavor to get every owner
: Of property on his rendered rolls and
where he knows party owns a GER
tain piece OF property, he should rem
der said property in this owners
name, placing il on the unrendered
roll. form ID. Now, after the rolls
are made out and brought into Com
nissioner's Court, with all abstract
said abstracts against the rolls and
sees that no item is entered on the
rolls twice, and if they find such dou-
Bile entry they mark it error and
make note of such error for the in
struction Of the collector, and deduct
such error from the amount TO be
paid to the assessor. Again they
may find, which is often the case, pro
perry (real estate) left off the rolls,
mostly appearing for unrendered or
unknown owners. They should in
this case make note of this omission
and give it to collector and have MIN
assess il on his supplement roll as the
law directs Many commissioners oh
ject to making this checking on the
grounds that it takes too much time
and yet if they will read the law on
the subject they viii see that If they
40 not make a full check up they are
violating their oath and causes much
trouble in the future to real-estate
owners from errors in assessment and
the escape often Of non-payment o.
taxes on property to the loss Of then
county and state Any one once ia
miliar with the work can, with the
assistance Of three commissioners
get the work off in a sohrt time. but
il is the law and why not follow il
and make all acts under tins head law
fully complied with no matter how
long il takes? Now we will turn over
all tax rolls to our Collector. the rolls
duly approved.
The collector gives his receipt for
same, receives list of errors found
and list Of lands and lots for his Sup
PIGMENT roll and # he is on to hrs jot
ne will at once commence TO make
>out his tax receipts for all rendered
property owners, both resident anc
ron-resident owners, marking ~
small lead pencil figures Of receipt
number on rolls. so that when Jones