Message of Governor T.M. Campbell to the thirtieth legislature of Texas, to which is appended the State Democratic Platform adopted at Dallas, Texas, August 13, 1906. Page: 20 of 27
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in said county rendered to me as aforesaid, that I will to the best
of my ability make a true estimate of the cash value, the market value
of such property, if such property has a market value, and if it has no
market value, then the real value of all such property, both real and
personal, on the first day of January next preceding and that I will
make up and attach to each assessment sheet made up and sworn to by
the said property owners, their agents or representatives, a true assessment
and valuation of said property, together with a memoranda of all
the facts which I may learn bearing upon the value of the said taxable
property; that I will make all possible inquiry relative to the true value
of such property and that I will attach said 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 understand
the several provisions of the Constitution of this State relative to the
valuation of taxable property, and that I will faithfully do and perform
every duty required of me as tax assessor (or deputy tax assessor) by
the Constitution and laws of this State. So help me God."
This oath should be administered by the county clerk and filed by
him in his office and a copy thereof should be furnished the officer
making and subscribing to the same.
6. Each corporation or individual, agent or representative, executor,
administrator, guardian, trustee, assignee, or other person whose duty
it is under the laws of this State to render, list and give the true value
of any taxable property, upon being called upon by the tax assessor to
render and give the value of satne should be required to list the same,
or fill all blanks in any printed form used, in ink or indelible pencil and
sign his name to the affidavit thereto in ink or indelible pencil. And
the tax assessor and deputy tax assessor should be required to use ink
or indelible pencil in filling all assessment blanks and in making up all
memoranda and statements required of him by law.
7. Before tlhe members of the Commissioners Court begins its labors
as a Board of Equalization, each of the members thereof, including the
county judge, should be required to take and subscribe the following oath:
"I, ................., a member of the Board of Equalization of
................ County, for the year A. D. ......, 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
assessed 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 market
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 property which
I believe to be assessed for said year at less than its true market value,
or real value, raised on the tax rolls to what I believe to be its true cash
market value if it has a market value, if not, then to its real value, and
that I will faithfully endeavor to have the assessed valuation of all
property subject to taxation within 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 at its real value.
"I further solemnlv swear that I have read and understand the provisions
contained in the Constitution of this State relative to the valuation
of taxable property, and that I will faithfully perform all the duties
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Campbell, Thomas Mitchell. Message of Governor T.M. Campbell to the thirtieth legislature of Texas, to which is appended the State Democratic Platform adopted at Dallas, Texas, August 13, 1906., book, January 16, 1907; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth5859/m1/20/: accessed May 22, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .