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: 21 of 27
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of me under the Constitution and laws of this State. So help
This oath should be signed and sworn to before the county clerk,
which officer should be required to furnish a copy thereof to each member
of said equalization board and file the original in his office.
8. From the assessment sheets, memoranda and valuations as finally
corrected, adopted and approved by the Board of Equalization, the tax
assessor should be required to make up the tax rolls as now provided by
law, and after said rolls are made up the tax assessor should deliver
said assessment sheets, lists, valuations and memoranda used by said
Board of Equalization, to the county clerk, who shall securely keep the
same until the next grand jury convenes in the county, when the said
clerk should be required to deliver same to the grand jury, together
with the copy of the tax rolls for that year required to be filed in his
office. And said grand jury should be required during its sitting to
examine each of said assessment sheets both for the purpose of returning
bills of indictment against any person for violation of any law relating
to the rendition, valuation and listing of property for taxation, and
relating to the assessment of property for taxation and the equalization
of same; adequate penalties for violations of the law should be provided,
and the grand jury should be required to make a report in writing to
the district court whether indictments are returned or not, which report
should r.elate to the general condition of assessments, manner of assessment
and equalization of property for taxation as exists and is practiced
in the county, and especially as to whether all taxable property has been
listed and valued as required by law. It should be made the duty of
every district judge to give the tax laws relating to rendition, assessment
and equalization of taxable property and the penalties provided
for their violation, in special charge to each grand jury and
to instruct such grand jury fully with respect to their duties
in the premises. And it should be further provided that if any
tax assessor, deputy tax assessor, member of the Board of Equalization,
district judge, county clerk, or other officer, shall fail to perform
any duty required of him under the law in matters of taxation he shall
be deemed guilty of a misdemeanor and appropriate penalty provided,
and if an officer, that such officer be removed from office at the suit of
the Attorney General. And further provide that venue and jurisdiction
of all suits to remove officers from office should be expressly conferred
upon the courts of Travis county.
9. In addition to the other duties of the State Revenue Agent it
should be made his duty, when and wherever practicable, to diligently
inquire into the manner of rendition, assessment and valuation of taxable
property, and to report all official dereliction to the Attorney General,
together with the facts relating to the same.
10. The rendition and assessment of railroad property as now practiced
presents probably greater inconsistencies than that pertaining to
any other class of property. It is undervalued, and the same railroad is
rendered and assessed at different valuations in the different counties
of the State. The "equality and uniformity" required by the Constitution
is practically impossible under the present system. To reach the
prevailing inequalities and undervaluation of railroad property, I rec
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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/m1/21/: accessed March 28, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .