Cooper Review. (Cooper, Tex.), Vol. 29, No. 9, Ed. 1 Friday, February 28, 1908 Page: 1 of 8
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HART BROS.. Publishers.
COOPER. DELTA COUNTY, TEXAS. FEBRUARY 28. 1908.
VOL. 29. NUMBER 9.
THE FULL RENDITION LAW.
Law Must Be Enforced—Rales
May Be Cut Down.
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There seeius to be u giettt deal
of misunderstanding and dissutis-
faction in regard to the enforce-
ment of the full rendition luw in
this county. It is not a matter
to discuss now as to the merits of
the law, for while the writer be-
lieves in the main it is a good one
and will be appreciated by the
taxpayers when the rate, over the j tbe value of such property, to
state are finally adjusted to the getliet with the assessment
new valuations, (forjit tends t*» "f such property ownet,
ue it would cost to replace the
property with property of the
like kind, character, quality and
quantity.)
In case the assessor rejects the
valuation of the property owner
and affixes his own valuation to
property, it shall be his duty to
take the affidavit of such owner
that his, the assessor’s valuation
is excessive, and it shall be his
further duty to present such affi-
davit and his memoranda of all
facts which he has learned as to
equalize and put a just propor-
tion of state taxes on each person)
as by the following it will be seen
that the assessors and comm s-
sioners court must enforce it,
resign or do violence to
conscience.
sheet
to the
commissioners court.
Each member of the commis-
sioners court hefore'S'ttiug as a
member of the board of equali-
zation must now take the follow-
tlu.jr! iug oath: * ‘I, a member of the
j board of equalization of blank
Before beginning their duties
the assessor and hi. deputies must
now*take the following oath: **I
do solemnly swear that I will per-
sonally view and inspect till the
real estate and improvements
thereon subject to taxation lying
in said county that may lie ren-
dered to me for taxation bv any
corporation or individual, or by
their agent or representative, as
fuliy as may be practical, and
that 1 will, as fully as practicable,
view^and inspect all other taxable
property rendered to me as afore-
said: that I will to the best of my
ability make a tiue estimate of
the cash value, if such property
has a market value, and if it has
no market value, then the real
value of all such property, both
the real and personal, on the first
day of January next preceeding,
and that I will make up and at-
tach to each assessment sheet
made up and sworn by the said
property owner or owners, their
agents or representatives, a true
assessment and valuation of their
property, together with memor-
anda of all facts which I may
learn, bearing upon the value of
such taxable property, and that I
will make all possible inquiry rel-
ative to the true value of such
property,and that 1 will attach
such memoranda and statement
of facts that I may ascertain as
aforesaid to the said assessment
sheets of the respective property
owners, that I have read and un-
derstand the several provisions of
the Constitution and laua of the
Statfl rolutivc to the valuation of
taxable property, and that I will
faithfully do and perform every
duty required of me as tax asses-
sor (or deputy tax assessor) by
the Constitution and laws of this
State, so help me God.” The
original of this oath shall be filed
ln*the records of the county.
In assessing taxes, the taxpay-
er is required to make oath as to
the kind, character, quality and
quantity of such property, and if
the assessor is satisfied that it is
valued at its fair market or cash
value, or in the Absence of such
value at its intrinsic value he
shall list the same accordingly:
but if he is not so satisfied he
shall at once place on such rendi-
tion opposite each piece of prop-
county for the year A. D 1908,
hereby solemnly swear that in
the performance of my duties as a
member of such board for said
year I will not vote to allow any
taxable property to stand assess-
ed on the tax rolls of said county
for said year at any sum which I
believe to be less than its true
market value, or if it has no mar-
ket value, then its real value: that
I will faithfully endeavor and as
a member of said board will move
to have each item of taxable pro-
perty which I believe to be as-
sessed for said year at less than
its true marke, value or real val-
ue raised on the tax rolls to what
1 believe to be its true cash mar-
ket value, if it has a market val-
ue; if not, then its real* value: and
that I will faithfully endervor to
have the assessed valuation of
property subject to taxation with-
in said county stand upon the tax
rolls of said county for said year
at its true cash market value or if
it has no market value, then its
real value. 1 futher solemnly
swear that I have read and under-
stand the provisions contained in
the Constitution and laws of this
State relative to the valuation of
taxable property, and that I will
faithfully perform all duties re-
quired of me under the Constitu-
tion and laws of the State, so help
me God.”
This oath is also made a part
of the county records.
The Board of Equalization then
proceeds to examine all assess-
ments, and corrects all valuations
that arc incorrect, and, in order
to ascertain true values, is em-
powered to call for witness, books
and other documentary evidence,
and any member of the Board of
Equalization who knowingly fails',
refuses or neglects to vote to fix
any property at its cash market,
or, if it has no such value, at its
intrinsic value, shall be subject
to removal from office.
It is further made the duty of
the Attorney Getierul te at once
bring suit against the tax asses-
sor or any member of the com-
missioners’ court who knowingly
fails, refuses or neglects to fix
the value of property in compli-
ance with law.
The automatic tax law, a com-
panion law to the full rendition
law, protects you in its provision.
“TEARS"
Tears that rise, in human eyes,
And with sorrows glisten.
Like angel’s eyes, like beams of fires,
. And they turn and listen.
They (listen all) can hear the fall,
Of tears upon the cheek.
They know the thrall, in which binds all.
The feeliifgs of the meek.
Sometimes they pass, like molten glass.
Upon a withered face,
But, like dew upon the grass,
Upon a maiden face.
Sometimes they flow, exceeding slow,
From sourct > that are deep;
Sometimes they flow, in undertow.
From forces that arc asleep.
Oftimes they till the optic rill..
And rush the mortal river;
Oftimes they still our mortal ills,
And hush the anguish quiver.
Most times they drop and never
On the hearts cold stone.
Wearing away the mortal clay.
Leaving the anguish groan.
•top.
—ti. W. S.
■0
rate than is found necessary to be I there be no cash market value,
levied on the total valuation to I then the real value of the prop-
produce revenues equal to the np- erty.
propriations by the legislature ; Our state tax last year was re-
for that year. Thus you are pro-j duced by reason of the tax laws
tected from the collection of tax-1 enacted by the last legislature.”
es greater in amount than the i
appropriations by the legisla-! Darwin-Stephens.
ture. ! On Monday afternoon at 4
This is not altogether true with o’clock, February 24th, Miss Ad-
county taxes. After the tax rolls die Darwin of our city and Mr.
are completed the commissioners J. A. Stephens of Whitewright
court will fix the rate on every were married.
erty so rendered an amount equal j against excessive taxation
to the reasonable cash market
value of such property if it has
full
legi
rendition. Heretofore the
dature at the time of making
tax that is in their power to do,
according to the new valuation,
so as to yield only a sufficient
revenue for that particular tax.
County Judge Ratliff states that
he is not prepared to state just
what county tax rates the commis-
sic ners court will have the power
to re-adjust, but he has written
Attorney.....General___ Davidson.
and as soon as he gets the infor-
mation lie will make it public.
He states tnat the local school tax
rate is subject to a vote of the
people at a special election which
they may ask for. There is a
petition pending asking the com-
missioners Court to order an elec-
tion in the Perkins district No.
20, to reduce their rate from 20c
to 5c on the $100.00.
County Judge Russell and
Commissioners E. M. Smith,
C. Alvis ami J. A. Callan
Hopkins county signed and pub-
lished a statement regarding the
adjustment of the rates in their
county, a part of which is given
belbw:
“This year we will reduce the
under j levy for the jury fund, whether
one, and if it has not then an the appiopriations for State par-
amount equal to its real or intrinr | poses for two year, ahead has
w sic value. (The cost or market j fixed the tax rate for State pur-
value of property is defined to be
that value at which property of
similar kind, character and quali-
ty is accustomed to be sold for
cash in the local market, [or has
been sold within the past six
months. Real or intrinsic value
of property is that value wjticlj in
the abscucy «>f axea-h market vftl*
tax values increase or not: and if
tax values increase then we can
lower the rate to fit the necessities
of the case on all except the spe-
cial school tax in district, having
poses on estimates of the future [such tax.
value of all property subject to! Whethei tux values are increas-
taxution. Now the State tax ratejed or not depend upon the facts
for any year will not he fixed til! in regard to values, as every citi-
after the total valuation of all1 zen and all tax officers will be
taxable property in the State for! placed upon their honor and upon
that year has been ascertained, j their oaths in regard to the ren-
and the Stat<* Tax Board is pro- ditimi/which the law requires to
hibited from levying any higher heat the cash market value, or if
The wedding took place at the
pretty little hdme of the bride’s
parents, Mr. and Mrs. J. L.
Darwin. The room was decorat-
ed very artistically with palm
ferns and various other pot
plants.
The affuir was a quiet one. ouly
a few relatives and friends being
present. The bridal partv inarch-
ed in to the strains of Mendel-
sohn, played by Mrs. M. C. Wil-
son, and the impresive ceremony
was performed by Rev. Geo. A.
Crane, pastor of the Presbyter-
ian church of this city.
The bride wore a pretty blown
tailor made suit and Miss Sharp,
as maid of honor, wore a hand-
som green voillc and large pic-
ture hat to match. The groom
was attired in a suit of eonven-
J. | tional of black and was attended
of by Mr. Savage of Whitewright,
as best mail.
Mr. Stephens is a prosperous
druggist of Whitright, and is a
brother of Dr. Stephens of this
city. Miss Darwin is well known
in Delta county, having been
reared near Lake Creek. She
has many friends who wish her
much happiness through life.
Don’t Be Irritable.
“An irritated skin makes an
irritable person, and an irritable
person gathers much trouble un-
to himself or herself, as the case
may !>e. Moral: Use Hunts
Cure, one box of which is absol-
ute and unqualifiedly guaranteed
to cure any form of skin trouble.
Any kind
lieverf *»___
1 of itching known is i
onrelnd ooo box cures.’
Delinquent Tax Report.
T L. Stratton, who !iu been
working on the delinquent tux
roll, for several months, complet-
ed hi. tax report Febuary 25th.
Besides some other reccommen-
dations to the commissioners
court he makes the following re-
port:
I, T. L. Stratton, make the
following report: I find on the
delinquent t*x rolls of Della Co.,
Texas, against the towns and
lands of Delta, county, Texas,
Delinqnent tax against the
town of Cooper...... $488.79
Delinquent tax against the
town of Pecan Gap... 157.03
Delinquent tax against the
town of Enloe........ 172.12
Delinquent tax against the
town of Ben Franklin. 79.20
Delinquent tax against the
town of Klondike..... 28.13
Delinquent tax against the
town of Horton......* 1.14
Delinquent tux against the
Lands................8,236.10
Total delinquent...... $9,140.56
Delinquent(tax against sur-
vey not in county---- $717.49
Assessed in wrong survey 231.07
Not located on the account
of the records having
been burned......... $384.76
Total............. $1,333.32
Total delinquent $9,140.56
“ Uncollectable 1,332.32
Total tax collectable - $8,807.21
This report will be submitted
to the ooTnmissioners court and it
will likely order the collector and
county attorney pioceed to col-
lect these taxes.
Boyd-Harris.
Ewing Boyd, former county
judge of Delta county, who is
now claim agent for the T. & B.
V. railroad, with headquarters at
Houston, v as married to Mrs.
Willie Harris at the home of the
bride's parents in Ft. Worth, at
6 o’clock, Wednesday evening,
Feb. 26th.
The bride is the daughter of
Mr. and Mrs. H. G. Craig. The
bridal couple left on the evening
train for Houston.
Mr. J. R. Albright has returned
from the eastern markets where
he has been buying dry good and
millinery for the Cooper Mercan-
tile Co. Miss Norine Chancy of
Ft. Worth will trim for thim this
season, and will take charge oT
their millinery department next
Monday.__
Will Reed and Miss Mattie
Yenger were married at Pecan
Gap the first of the week. The
groom is the son of’ J. S. Reed,
a merchant of Pecan Gap and
the bride is the daughter of Mr.
and Mrs. L. B. Yeager of that
city. _
Mr. and Mrs. W. A. Tynes
have returned from buying their
spring dry goods and millinery in
the markets. Mrs. Tynes will be
assisted in their millinery depart-
ment this year by Miss Pearl
Davis of Commerce, who will be-
gin trimming Monday, Mar.
2nd. _ ^__
Wanted—Young men and Ind-
ies to learn telegraphy. We need
at least 100 more operators in
Texas. Notes accepted for tui-
tion. Positions guaranteed.—Mc-
Kinney Telegraph College, Mc-
Kinney, Texas. tf
If you want to sell, we can find
you a buyer: if you want to buy,
we can find you a seller.—Lone
Star Realty Co., Cooper Texas.
i J.R. Cleiu was down from
Hugo thisyrAek attending con
Adison Hobbs.
Ailison IIoLbs died at hia
home is this fity at 5 o’clock*
Saturday morning, February 22,
ftfteF two week’s illness of la-
grippe.
The funeral services were con-
ducted at the Cooper cemetery by
Rev. J. L. Fields at 3 o’clock
Saturday afternoon.
The deceased was 70 years of
age and has lived in this county
for many years,during which time
he has made many friends who
will miss him. He was a Con-
federate soldier and a consistent
member of the Baptist church. A
quiet and unassuming man, yet
one who was known for his piety
and integrity. An aged widow,
niece and granddaughter survive
him.
He had made no will disposing
of- his property, but before his
death stated that ho wished his
niece, Mrs. John Wingfield of
Amy, whom he had reared, to
have $900 and the rest of his
property, about $3,500 in cash
and real estate, to be held by his
wife, and at her death to be given
to his little granddaughter.
Grandma Hobbs will make her
home with her niece, Mrs. John
Wingfield of Amy.
j
I. 0. 0. F. Lodge Instituted.
The degree team of Delta
Lodge, I. O. O. F. of Cooper
went to Lake Creek Thursday and
instituted a lodgeat that place.
County Court.
In the countv court the first of
the week was consumed in pro-1
bate matters.after which the civil
dccketwas taken up and the oase
of W. D. Brackeen vs. E. D.
Humphrey,et al. was tried, but
up to the hour of going to press
the court had made no decision.
Thursday afternoon the case of
Carson Lumber Co., vs. G. G.
Robcitoon. et al, was taken up.
Jury List.
Following is a list of the
jurors for the February term of
the County Court:
THIRD WKEK, MONDAY, MAK. 2«J.
J. B. S. Clark, J. W. RmfselL
H. C. Jeffries. Will Morgan,
S H. Patent, O. B. Briggs,
H. P. Wilson, F. W. Carlock*
L. C. Henderson. H. R. Bookman,
S. H. Lewis, J. L. Oliver,
G. E. Cross. Jno. D. Petitfils*
W. J. Hardy, J. F. Rains.
— -I -'•yjqinjl
African Queen Cotton Seed.
I have tho African Queen im-
proved Rowden Cotton seed out
of the first picking this year; havo
been nicely cared for. For salo
at my house, ('all and get them.
W. 8. Ellis.
Cooper, R. F. D. No. 3. 11
I Bert Barber, of Elton, Wis.,
says: “I have only taken four
doses of your Kidney and Bladder
Pills and they have done for me
more than any other medicine
has ever dpne. I am still taking
the pills as TSvaftt a perfect cure/'
Mr. Barber refers to DeWitt’s
Kidney and Bladder Pills. They
are sold by McKinney Drug Co
History of Odd Fellowship.
I have the exclusive agency for
tho only official history of Odd
Fellowship. This is a hook no
Odd Fellow who desires to bo
posted on what his order is and
is doing can afford to do without.
I would lie pleased to show
one of the books.—G. Y\ .
Cooper, Texas. 11
Insure your live stopk 1
Lono Star Realtf Cc. $100 1
if you
I
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Cooper Review. (Cooper, Tex.), Vol. 29, No. 9, Ed. 1 Friday, February 28, 1908, newspaper, February 28, 1908; Cooper, Texas. (https://texashistory.unt.edu/ark:/67531/metapth1018589/m1/1/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Delta County Public Library.