Texas State Gazette. (Austin, Tex.), Vol. 1, No. 26, Ed. 1, Saturday, February 16, 1850 Page: 4 of 8
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1
AN ACT
To provide for llic "Assessment and Collection of
t . Section 1. Be it enacted bu the Legislature of the Stale
of Texas TJint there shall bo olected by the qualified voters of
every county within the State of Texas on the first Monday of
August in the year eighteen hundred and fifty and every two
years thereafter until otherwise provided by law an Assessor and
Collector of Taxes who shall hold his office fur and during the
term of two years and until his successor shall have been quali-
fied ; and should the office of Assessor and Collector from any
cause become vacant before the expiration of said term it shall
bo tho duty of the county court of the county in which such
vacancy shall occur to appoint an Assessor and Collector of
Taxes who shall be qualified in the same manner and subject to
(i like bond as the Assessor and Collector elected: and the As-
sessor and Collector so appointed shall hold his office for and
during the unexpired term of his predecessor and until his
successor shall have been qualified.
Sec. 2. That every Assessor and Collector of Taxes shall
(.withiu twenty days after he shall have received notice of his
flection or appointment and before entering upon thqduties of
his office give a bond to the "State of Texas" in a stun which
the county court shall consider double the probable amount of
the State tax to be assessed in the county for two years with at
least three good and sufficient securities to be approved by the
county court of his county and shall take and subscribe the oath
prescribed by the Constitution which together with said bond
sholl be recorded in the office of the clerk of the county coil it of
said county andbe forwarded by the Chief Justice of the comity
to the Comptroller to be deposited in his office : said bond shall
be deemed to extend to the faithful performance of the duties of
his office as Assessor and Collector for and during the full term
for which ho was elected or appointed and shall not become
.void upon the first recovery but suit may bo maintained thereon
until the whole amount thereof be recovered. Such Assessor
and Collector may be required to furnish a new bond and addi-
tional or other securities whenever in the opinion of ihe county
court it may bo advisiblc. Should any Assessor and Collector
fail to give a ncw.bond and additional securities when required
he shall bo suspended and dismissed from office by the county
court of his county.
Sec. 3. That the Assessors and Collectors of Taxes shall
" give u like bond with like condition to the Chief Justices of
their respective counties and their successors in office in a sum
" not less than double the probable amount of the county tax to be
assessed in the county for two years which bond shall be record-
ed and deposited in the county clerk's office of the county. A
new bond and additional security may be lequired and the As-
sessor and Collector may bo removed from olficc in the manner
prescribed in the second section of this act. t
Sec. A. That the Assessors and Collectors of the several
' counties of this State shall severally prepare an assessment roll
for their respective counties in which they shall set down in se-
parate columns ill alphabetical order the names of the taxable
inhabitants thereof the amount and description of the proportv
taxed real and personal the value thereof and the amount of
' taxes duo thereon; for which purpose they slnll. between the
first days of January and May in eoch and every year call upon
.each person living in their county fur a list of his or her taxable
"' "property and of all property subject to taxation held by such
persons" as trustee guardian executor adminitiator agent or
' "attorney within the county or State ; provided that when the
Assessor and Collector shall call at the usual place of abode of
the parly liable to taxation in the absence of such person a writ-
ten or printed notice to lender such list to the Assesor shall serve
in lieu of personal notice.
" Sep. 5. That whenever any person is assessed as trustee
guardian executor administrator' agent or attorney it shall be
done by the addition to his name of his repiosentative character ;
and such assessment shall bo carried out in a separate line from
'his individual assessment.
i r" Sec. 15. That if nny person when called upon by the. Asscss-
or and Collector of Taxes' of the county in which such person
resides shall fail or refuse to render a list of his or her property
ireal orpersouol.or of that held as administrator executor guar-
dian agent or attorney which is liable to taxation such person
'or" persons shall he liable to a fine of not less "than ten or more
than five hundred dollars for the use of the Slate oV county as
the'enso may be to be recovered belbro any court of competent
jurisdiction : and it shall be the duty of the Assessor and Collect-
or of every county to report all such cases to the proper courts
'and to attend ihem as a witness to prove such failuieor refusul.
Sec. 7. That the list required under the fourth section nf this
act shall contain a description of all the taxable property in his
or her own ritrut. or held as guardian executor administrator
agent or attorney on the first day of January for the current
year verified by the oath of the party returning tjie same made
and subscribed 'before the Assessor and Collector of taxes or any
Justice of the Peace of the'eounty wherein such parties reside ;
upon which property so returned the Assessor and Collector and
' the party rendering the same shall proceed to assess the. value ;
'in case they cannot agree as to the amount thereof each shall
' havo the right to select a respectable freeholder to determine ihe
same : and in case of disagreement between the parties so select-
ed third person shall bo chosen by them and a decision of a
'majority shall he final. Provided that the list of taxable pro-
perty thus' required to be furnished shall not bo const rued so as
to include the products of the soil of this State while in the
hands of the producer.
" ' Sec 8- That each person owning or claiming property situat-
ed in tiny other county than that in which he or she resides may
render fho same for assessment to the Assessor and Collector of
the county where he or she resides in the same manner as re-
quired by the seventh section of this act together with a full and
complete description thereof the county wherein the same is
"'.situated if known otherwise the former land district the name
" "of. the original grantee tho-closs to which the claim belongs the
stream upon which it lies; find when portions only of c grant
are rendered or if personal property such description as may
make its identification easy. And in any case when in conso-
juienoft vague or imperfect description nf property so render-
ed thoune cannot be identified and is sold by the Assessor and
Collector of the county the person making such vogue or im-
perfect driftfjop shall be required to redeem as in other cases
whore saleire made of the property of delinquents.
Sec. 0. TbatMtAmnll bo the dnty'of each Assessor and Col-
lector of this Staevto'mako out a list of all personal property in
his county which litis uot been given in for assessment accord
ing to the provisions of this net and assess the some in the name
of the owner if ho be known and if not then it ahull be assess-
ed by description of the properly owner unknown ; and the
value of all such property shall bo determined by the Assessor
and Collector who shall usscss the same at its cash valuation and
and no more ; and tho some may be sold as in other cases if the
tax he not paid in the time prescribed by law.
Sec. 10. That the Assessor and Collector of taxes shall in
each and every year moke out in alphabetical order three full
and complete copies of his assessment-roll setting forth in se-
parate columns the different descriptions of taxable property
real and personal rendered for taxation owned or held by any
person firm or corporate body in his county and the value
thereof the amount of taxes due thereon and also a list ol tin-
rendered personal property made as required by the ninth section
of this act : one copy of which ho shall retain for his own use
one he shall deposit in the office of tho Clerk of the County
Court of his county and one he shall cause to be deposited in
the office of the Comptroller of Public Accounts on or before
tho first day of July in each and every year.
Sec. 11. That it any Assessor and Collector of taxes shall
fail or refuse to make out and return his assessment-roll as re-
quired by the provisions of this act ho shall forfeit for the use of
the State or county as the case may be the sum of fifty dollars
in addition to his liabilities under his bond to be deducted by
tho Comptroller out of his commissions ; or if such Assessor
and Collector shall make out and return an unfair or false assessment-roll
he shall be liable to presentment and indictment by
the Grand Jury of his county for malfeasance in office and on
conviction shall be removed from office and fined in a sum not
exceeding five hundred dollais nor less than one hundred.
Sec. 12. That whenever any Assessor and Collector shall as-
certain that any taxable inhabitants lands town lots or personal
property have not been assessed for any past year he shall assess
tho same in his next assessment roil at the same rate under
which such inhabitants and property should have been assessed
for such year; and such assessment shall be entered at the end
of the assessment roll stating the years for which such inhabi-
tants or property should have been assessed and the taxes there-
on shall be collected in the same manner as other assessments.
Snc. 13. That every Assessor and Collector of taxes in the
execution of the duties of-his office shall use the forms and pur-
sue the instructions of the Comptroller of Public Accounts
and after his assessment roll has been completed upon notifica-
tion being made to the Chief Justice by the Assessor and Col-
lector irshall be the duty of said Chief Justice of the county
to hold a special term of the County Court to examine the same ;
and after comparing it with the sworn inventories of property
rendered which shall be filed in the office of the clerk of the
county court; and finding the same correct and true occoiding
to ihe inventories sworn to as required by law said court shall
certify that the assessment made and the roll deposited in the
county clerk's office of ihe county is a fair correct and true as-
sessment thereof. Upon the production of which certificate to
the Comptroller together with the roll such Assessor and Col-
lector shall receive a compensation on the amount of the as-
sessment for the use of the State of eight per cent upon all sums
of one thousand dollars and lets: five per cent upon all sums
less than two thousand dollars and more than one thousand dol-
lais; four per cent on all sums less thou five thousand dollars
and more than two thousand ; three per cent on all sums less
than ten thousand dollars and more than five thousand dollars;
and for all sums more than leu thousand dollars one per cent
upon the amount thereof: and shall receive upon th-3 assessment
amount made for the county ono half of the like per cent.
Sec. 14. That it shall be the fluty of the Commissioner of fhe
General Land Office to hav made out and prepared from the
records and surveys on file in his office o full and perfect ab-
stract of all the lands tides or surveys in the State designating
the grantee the amount of the grant the class to which each be-
longs whether head-right bounty donation or special grant and
tho county in which situated ; which abstract shall be made up
to the first of January 1851 and deposited in the office of the
Comptioller and on the first day of January in each and every
year thereafter all patents issued and surveys returned during
the preceding year shall be furnished by the Commissioner of the
General Land Office and added to said abstract ; and for the
compilation of which abstract the Commissioner aforesaid shall
be authorized to employ such assistance as may be necessary to
carry into effect the object of this section ; and the Assessoisand
Collectors shall in like manner furnish the Comptroller with
maps of the several cities and towns in their respective counties.
Sec. 15. That every Assessor and Collector of taxes after he
has made out and returned the assessment roll of his county as
required by the provisions of this act between the first of Octo-
ber and the first of March shall proceed to collect the taxes
therein mentioned ; and for that purpose shall eall sit least once
upon every person taxed or on the agent or attorney of such
person at the usual place of bis or her residence and demand
the payment of the taxes charged upon his or her person or pro
perty if the party is to be found and if uot then a written de
maud specifying tho amount of taxes due left at the residence
with some member of the family over fourteen years of age shall
he sufficient demand.
Sec. 10. That if any person shall fail or refuse to pay Ihe
taxes imposed upon him and his property by law until the first
day of March next succeeding the return of the assessment roll
of his county to the Comptioller the Assessor and Collector
shall by virtue of his tax list levy upon so much property lia-
ble to taxation belonging to such person if to be found in his
county as may bo sufficient to pay his or her taxes : Provided
however that if such parson his agent or attorney shall point
out to the Assessor and Collector sufficient property belonging to
the partyassessed in said county to pay said taxes then thc'As
sessor and Collector shall levy upon the property so pointed out;
and in case the property levied on is about to be removed out of
the county the Assessor and Collector shall proceed to take into
his possession so much thereof as will j ay the taxes assessed and
the costs of collection.
Sec. 17. That every Assessor and Collector of taxes sholl
give notice of the time and place of the srde of property so lev-
ied on at least thirty days previous to tho day of sale by adver-
tisement in writing to be posted up one on the courthouse door
of his county and in two other public places in his county; and
such sole shall toko place at the courthouse door of the county
in which the assessment is mode by public auction ; and if the
property so levied upon prove to be insufficient to satisfy tho
taxes duo and costs of sale the Assessor and Collector shall" levy
upon and sell so much other taxable properly blonging to such
person as will be sufficient to satisfy such tax in the manner
prescribed in the preceding part of this section : Provided that
When laud is offered for sale and nny person or persons shall
offer at the sale to pay ihe dues (hereon aforesaid for less thou
the whole quantity of the trnet of land advertised then it sholl
be stricken off to the lowest bidder; and the part or parcel sold
(if less than the entire tract advertised) shall be laid off in a
square beginning at the original beginning corner of said tiact.
Sec. 18. That the Assessor and Collectorshall when any pro-
perly hns been sold for the payment of taxes make and execute
a deed for said property to the poison or peisoi.s purchasing the
Ktimn' wliieh. when reenrdpil nrr'nrrliiHr in 1nv . slinll u i-;.
facie evidence that all tho requisitions of the law have been com-
plied with in making such sale. Provided however that this
owner ot sucn property snail nave tne rigin to redeem the same
at any time within two years of the day and date of sale thereof
upon puying to the purchaser or Assessor and Collector selling
the same or his successor in office double the amount of taxes
for which the same was sold together with the cosis of sale.
Sec. 19. That it shall bo the duty of the Comptroller upon
the receipt of the assessment rolls of the several counties of the
State to proceed to compare said rolls with the abstracts from the
General Laud Office filed with him as reqniied by the provis-
ions of the fourteenth section of this act and with the ujnps as
iurmsiipu ny t no assessors anu suuirnci uiereirom sucn tracts or
portions of tracts of laud and town lots as may have been render-
ed for assessment to tho Assessors and Collectors and reported by
them ; and if there shall remain any tract or portion of a tract of
land which has not been rendered and assessed it shall bo the
duly of the Comptroller to assess the same at the average rate of
the land rendered in the county where it is situated ; and if town
lots at the average rate of lots rendeied for assessment in the
town or city in which the same may be situated and forward it
to the Assessor and Collector of said county whose duly it shall
be on a failure of payment of the laxes thus assessed at the time
reqniied by the provisions of this act to levy thereon by virtue
of such assessment so made as aforesaid and sell as directed in
other cases. Provided it shall be lawful for any person or per-
sons non-residents of the State who may own lands or oilier
property liable to taxation to pay all taxes due upon such prop-
erty to the Comptroller. Provided however that ihe tnx on
said property be paid to said Comptioller on or before the first
day of December next after the assessment thereof; and it shall
be the duty of the Comptroller to furnish a list ol all such laxes
so paid to him together with the names of the poisons paying
Ihe some to the Assessor and Collector of the county for which
such taxes were paid before the fiistof March thereafter.
Snc. 20. That it shall bo the duty of the Assessor and Col-
lector or the Comptroller as the case may be io leceive the tax
on the part of any lot piece or parcel of la'ndchargeJ with taxes
provided the person paying such taxes shall'fiirntsh the Assessor
and Collector or Comptroller with a particular specification of
such part or if tho part on which the tax shall be so paid be an
undivided share shall state to the Assessor and Collector or the
Comptioller as the case may be who the owner of such share is
that it may In- excepted in case ot sale lor tax on the teniaindor.
Sec. 21. That the Assessors and Collectors of taxes in the Slate
of Texas shall receive in payment of all taxes imposed accord-
ing to law all coins made current by the laws of the United Stales
at the rales thereby established.
Sec. 22. That it shall be the duty of every Assessor and Col-
lector in forward to the Comntroller. everv iluci. ninml :. t-.u.
.mom in writing of all monies collected" by him for State taxes
and for county taxes on property m counties" other than his own
giving the names of the persons from whom such taxes were ic-
ceived. and he shall ol all times pay any drafts drawn on him
by the ompt roller and Treasurer whenever he shall have funds
of the Slate in his hands and he shall on or before the liist day
of June in each and every year pay over to the Treasurer of the
State all moneys collected by him for Stale taxes and lor county
taxes on property in counties other than his own. It shall also
be the doty of every Assessor and Collector every three mouths
to return to the County Treasurer of Ins county u Matetnout in
writing of all moneys collected for county taxes on properly
situated in his county- with the names of the poisons from whom
the same was received and he shall also pay over to (he County
Treasurer of his county every three months all county taxes
collected by himon property situated in his county and in his
assessment of his taxes for counties other than his own county
(he Assessor and Collector shall assess and collect a county tax
of one half of the State tax.
Sec 23. That it shall be the duty of the Comptroller to 'pay
over to the Assessor and Collector of tho county entitled to re-
ceive the same all taxes paid into the Treasury under the provi-
sions of the nineteenth and twenty-second sections of this act
and that it shall be the duty of tha Assessor and Collector so re-
ceiving the same to account and pay over to the County Trea-
surer of such county the amount of tax so leceived by him as
aforesaid.
Sec. 24. That it sholl be the duly of tho Comptroller imme-
diately after the day on which theAssessors and Collectors ore
required to make payment into the Tieosurv to moke out and
publish a list of al! delinquent Assessors and Collectors for ihe
past fiscal yenr and the amount of their delinquency in a news-
paper printed at the Seat of Government and forward copies of
the same to the Chief Justice Sheriff Assessor and Collector mid
Clerks oUhe County and District Conns in each county.
Sec. 25. That no allowance shall be mode nny Assessor and
Collector in the settlement of his accounts for insolvent tax-pav-ors
unless he shall pixent a list certified to by tho County
Court of Ins county as being a correct copy of the list of aiu-h
insolvent taxpayers allowed by the Court and filed in the office
ol the County Clerk and said Assessor and Collector shall theie-
after Co lect if practicable the taxes due from the persons named
m soul list oud moke return thereof according to low.
Sec. 2u That every Assessor and Coilector of taxes for the
State in it settlement of his accounts with the Comptroller shall
De entitled to a compensation on the amomfi by him collected
and paid imo the Treasury for the use of the State of eight per
cent on a sums of one thousand dollars and less than five per
cent on all sums less than two thousand dollars and more than
one thousand dollars four per cent on all sums less than five
thousand dollars and more thou two thousand dollars three per
cent on all sums less than ten thousand dollars and more thou
nve thousand dollars and ono per cent on all sums over ten
thousund dollars and on a settlement of his accounts with the
County Ireasurer of his county one half of the like per cent
on the amount collected by him and paid into the Treasury for
the' use of the county. '
Skc. 27. That if any Assessor and Collector of taxes sholl
demand and receive of any person more than lawful laxes said
I" f
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Texas State Gazette. (Austin, Tex.), Vol. 1, No. 26, Ed. 1, Saturday, February 16, 1850, newspaper, February 16, 1850; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth80916/m1/4/?q=%22Business%2C+Economics+and+Finance+-+Journalism%22: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting The Dolph Briscoe Center for American History.