"An Act," Telegraph and Texas Register, June 23, 1838
Summary: Printed the text of an act passed by the Texas Congress concerning taxes and properties. The act laid out procedures for determining the value of lands and possessions by assessors and how and where landowners should pay their taxes. Also outlined procedures for state officials to follow regarding tax collecting and stressed in Section 7 that only currency issued by the Texas Congress was viable.
AN ACT
To amend the direct tax laws.
SEC. 1. Be it enacted by the Senate and House of Representatives of the Republic of Texas in Congress assembled, That it shall be the duty of the Assessors so soon as they may be notified of their appointment to advertise in, at least, three of the most public places within each captains beat, giving at least twenty days notice, to all persons living within the bounds of the same, that he will attend at the mustering grounds for said beats on a particular day or days for the purpose of receiving a list of taxable property, at which time and place he shall attend and remain a sufficient length of time to enable all persons who may attend to give in their several lists.
SEC. 2. Be it further enacted, That each and every person giving a list of their taxable property shall take the following oath, to be administered by the assessor, or some other person duly authorized to administer an oath.
I, A.B. do solemnly swear (or affirm as the case may be) that this list contains a true and perfect account of all and every species of taxable property belonging to me or in my possession on the first day of January last, within the bounds of this Republic, and what I consider to be a fair valuation of the same, and that no change or removal of property hath been made, or entered into in order to evade the payment of tax, so help me God.
If the Assessor, however, shall think the valuation to be unfair, he may appoint two disinterested persons who shall, upon oath afix[sic] the valuation thereof, which shall be final.
SEC. 3. Be it further enacted, That if any person shall fail or refuse to give a list of his taxable property before the expiration of the time allowed the assessor to make his assessments, he shall be subject to pay a double tax, and the sheriff is hereby required to collect the same and to make due returns in like manner with other taxes, giving a correct account thereof; and the sheriff, in making his returns of moneys, or other taxes by him collected shall swear and subscribe to the following oath, to be administered by some person duly qualified to administer the same.
I, A.B., do solemnly swear that the list of taxes accompanying this affidavit contains a just and true account of all the taxes by me collected up to this time, excepting such as I have previously made due returns of.
SEC. 4. Be it further enacted, That it shall be the duty of the several clerks of the county courts, to make out within one month after he receives the returns from the assessor, a copy in alphabetical order of the names of every person who has given in a list of their taxable property, together with a list of the property so given in by them, and valuation, and post the same up in the court-house where it shall remain subject to the inspection of the public; and any person who shall be guilty of mutilating, destroying or removing the same, shall be deemed guilty of a high misdemeanor, and upon conviction shall be fined not less than one thousand dollars and imprisoned not less than thirty days, and it shall also be the duty of said clerks, to make and furnish to the sheriff a similar copy of such list of taxable property on or before the first Monday in April succeeding each return. For all of which services the county court shall adjudge and allow said Clerks a reasonable compensation, to be paid out of the county treasury upon their order.
SEC. 5. Be it further enacted, That it shall be the duty the Sheriffs to collect, as the law directs, all the taxes which may be due from persons of their respective counties, and in case any person should prove insolvent for their taxes, the sheriff shall make a due return of all such to the clerk of the county court, who shall make a list of the same and put it up in the court-house.
SEC. 6. Be it further enacted, That all persons owning taxable property situated without the bounds of the county in which they reside, in giving in a list of their property shall describe the same, particularly stating the quality, species, quantity, valuation and in what county it is situated, and a separate list for the property situated in different counties, lists of which taxable property shall be transmitted to the clerk of each county where such property may be situated, upon which list it shall be lawful for the county court to levy a tax for county purposes, which tax shall be levied and collected as other county taxes are in such county.
SEC. 7. Be it further enacted, That it shall not be lawful for any county court or any corporation to levy and collect a currency differing in character from that which is levied by the Republic.
SEC. 8. Be it further enacted, That hereafter a direct tax shall be levied and collected, alone, upon lands, and slaves, horses over two, mules over two, meat cattle over twenty-five in number, clocks, watches, pleasure carriages, and town and city lots. Provided, that nothing in this act shall be so construed as to repeal so much of an act enforcing taxes on taverns. grog-shops, billiard tables, merchants, nine-pin alleys and poll tax.
SEC. 9. Be it further enacted, That in all counties where taxes have not been given in and paid according to the laws, it shall be the duty of the assessor to assess, and the sheriff to collect the taxes for the preceeding year or years, at the same time the taxes are assessed and collected for the current year, according to the rates established heretofore by law.
SEC. 10. Be it further enacted, That it shall be the duty of the clerks of the county courts in the new counties which have been created during the years 1837 and 1838, to obtain from the clerks of the counties, out of which such new counties have been created, which were due before the division was made which assessment or tax list shall be delivered to the sheriff of the new county and by him collected agreeably to law.
SEC. 11. Be it further enacted, That in all cases where there is no personal property to be found whereon to destrain for taxes on lands and lots the sheriff shall report all such lands and lots to the county court whose duty it shall be to enter up judgement against the same and the owners thereof for the amount of taxes, costs and charges thereon and an order of sale shall issue to the sheriff requiring him to sell the same, and the return of the sheriff on such order shall be good in law as all other sales made on a fiere[sic] facias; all lands so sold may be redeemed by the original owner within twelve months from the day sale by paying fifty per cent on the amount.
JOSEPH ROWE,
Sepeker[sic] of the House of Representatatives[sic].
MIRABEAU B. LAMAR,
President of the Senate.
Approved, 24th May, 1838.
SAM. HOUSTON.
Source Copy Consulted: "An Act," Telegraph and Texas Register, June 23, 1838, p. 4