Cases argued and decided in the Supreme Court of Texas, during the latter part of the Tyler term, 1874, and the first part of the Galveston term, 1875. Volume 42. Page: 240
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240 THE STATE V. PERRY. [Term of
Opinion of the Court.
The indictment should have charged by direct and positive
averment that the false statement was deliberately and willfully
made without inference or deduction.
(Juaraqui v. The State, 28 Texas, 625; The State v. Powell,
It is further objected to the indictment that it is not alleged
that defendant swore that the inventory contained a full and
complete list of all his taxable property in precinct No. 3.
The oath required of the taxpayer as prescribed by the Act of
May, 1873, differs from previous statutes, and the indictment
seems to have been framed with reference to them, rather than
to the statute of force at the time the defendant returned the
inventory and made oath thereto.
The Act of 1873 (Section 7, page 226, Gen. Laws) provides
" That all property is directed to be rendered for taxation
"prior to the first day of April in each year: and that the
" owner or agent rendering said list or inventory shall, before
"rendering the same, make oath ' that the inventory now about
"' to be rendered shall contain a full and complete list of all
" 'taxable property owned by me, or held by me for others,
"'liable to assessment in this precinct, and that I will true
"'answers make to all questions propounded to me touching
"' the same. n'
This is not the oath administered to the defendant as it is
stated in the indictment.
The inventory rendered by defendant, and in regard to
which he is charged with false swearing, as alleged, contained
a statement of the value of the property on the first day of January,
1874, in addition to its being a full and complete inventory
of his property at that time. The indictment does not
charge that the property omitted was taxable property, liable
to assessment in the precinct. If he had any other property
than that set out in the inventory, subject to taxation, it is not
shown by averment in what it consisted.
The indictment is not founded on the oath required of the
taxpayer in rendering an inventory of his property for taxation,
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Texas. Supreme Court. Cases argued and decided in the Supreme Court of Texas, during the latter part of the Tyler term, 1874, and the first part of the Galveston term, 1875. Volume 42., book, 1881; St. Louis, Mo.. (texashistory.unt.edu/ark:/67531/metapth28531/m1/248/: accessed January 22, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .