Message of Governor James S. Hogg to the twenty-fourth legislature of Texas Page: 36 of 48
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MESSAGE OF GOVERNOR HOGG.
3. Require the county attorney, on failure of payment at the end
of the twenty days, or as soon thereafter as practicable, to institute
suit in the county where the taxes are due as upon verified account, in
the name of the State, in the court having jurisdiction of the amount in
controversy, and press the demand to final judgment.
4. Let it be expressly provided that the introduction of the collector's
official certificate that the account for taxes is correct as shown by
the assessment rolls for the years named shall be sufficient to establish the
State's case in court for State and county taxes, on which judgment
shall be rendered for the full amount appearing to be due thereby, unless
the issue of fact is formed by the defendant on oath in writing, pointing
out the errors therein by items, in which event let the case be tried under
the ordinary rules of evidence.
6. Exempt the State and county from costs, but prescribe a fee bill
that must be paid by the delinquent cast in the action to the officers required
to perform duties under the act in the collection of the taxes. It
would be well to allow the county attorney at least $10 for the account
collected by suit, and $1 for the notice served through the mails, that
shall be taed up in the bill o ta u i th ll f costs against the delinquent.
7. Direct that all suits for taxes shall be brought in the name of the
State of Texas in her own right, and for the use of the county, and
prescribe that when collections are thus made the amount received shall
be remitted by the collector fron the hands of the county or district attorney
to the State and county treasurers in the proper proportion found
to be due.
8. That titles to property under this procedure may become absolute
and perfect in time, clear of disturbing technicalities, let the law provide,
in obedience to the Constitution, that, after the sale under execution,
the delinquent former owner shall have within two years from the
date of the purchaser's deed, the right to redeem the land upon payment
of double the amount of money paid for it.
9. Should the homestead question be involved so as to affect the title:
under ordinary execution sale, direct that the county or district attorneyi
having charge of the account shall institute proceedings in the district
court to enforce the State's lien for taxes as fixed by the Constitution.
The annual increase of delinquent taxes indicates a lack of respect for,
or indifference to, the laws on the subject of taxation. It is well known
that many men of ample means scornfully refuse to pay any taxes, and
hold the laws on that subject and the officers in contempt. This spirit
of indifference to the government is fast growing. The amount due to
the State, if paid, would amply re-supply the treasury, and it can be
collected within a short period if the Legislature will provide vigorous,
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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/m1/36/: accessed May 22, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .