Message of Governor James S. Hogg to the twenty-fourth legislature of Texas Page: 35 of 48
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MESSAGE OF GOVERNOR HOGG.
4. Require the occupant in lawful possession of the property to render
for taxation the value of all unrendered notes or bonds secured by
lien on it. If he is the debtor, authorize him to pay the taxes due under
the rendition, and give him by law the right of offset to the full amount.
so paid against the outstanding obligation. Should he not be the debtor,
then make the taxes a claim superior to the debt in favor of the State and
county or of any one who pays them.
5. Repeal so much of article 4684 of the Revised Statutes as exempts
United States Treasury notes. from assessment for taxation. Under the
recent law of Congress, all money is now subject to be rendered and taxed
as other property.
Reasonable estimates show that by adopting these or similar measures
the property values of the State will be increased several hundred millions
of dollars without detriment to public interests; and then the aggregate
value of the property must remain quite or nearly a billion dollars
less than its true value, according to the last census reports.
AD VALOREM TAX COLLECTIONS.
The report of the Financial Agent shows that the delinquent taxes due
upon property alone amount to nearly a million dollars, which, under the
ConstitutiOn, are secured by liens upon real estate. Should the Legislature,
at the present session, adopt a safe, strong law, aimed at the collection
of these back taxes, a lack of funds would probably not be so
apparent. This is the first thing, really, that should be done by your
pass a law that will force delinquents to pay their
taxes! Pass it under the emergency clause, and let it take effect at once.
Delinquents will then begin to pay in money to save their property. To
this end it is respectfully suggested that you adopt a measure embodying
the following points:
1. Require the collector of each county, immediately on the passage
of the law, to make out an account against each property-owning delinquent
for all the back taxes he is due the county and State, and to officially
certify to it and place it in the hands of the county attorney for
collection. For this service allow him a fixed fee, to be taxed up against
2. Make it the duty of the county attorney, on receipt of this account,
to notify the delinquent by registered or special delivery letter of
the amount of the tax due by him, with a statement as shall be required
by law that if the tax and costs are not paid in full in twenty days from
the date of mailing the letter, suit will be instituted to enforce the collection
through the court having jurisdiction of the case.
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Hogg, J.S. (James S.). Message of Governor James S. Hogg to the twenty-fourth legislature of Texas, book, 1895; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth5862/m1/35/: accessed July 24, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .