The Hereford Brand (Hereford, Tex.), Vol. 8, No. 2, Ed. 1 Friday, February 21, 1908 Page: 3 of 8
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The Hereford Brand, Friday, February 21, 1908
FULL RENDITION LAW.
Tax Payer Makes Inquires—Asks
Who Should Fix the Value of
Property.
The Brand is in receipt of a note
from "A Tax Payer" who asks some
pertinent questions about the full
rendition tax law, enacted by the
last legislature. In order to answer
his question, a resolution passed at
the Tax Assessor's Association, the
tax assessor's oath and the commis-
sioner's oath, are all published, be-
lieving this to be the quickest route
to an intelligent answer.
Hereford, Tex., Feb. 8, 1908.
The Brand:—
Please give the tax payers of the
county some information about the
full rendition tax law. Who has the
right to fix the value of land and
other property ?
Yours truly,
A. Tax Payer.
resolution.
«'Resolved, That this association
requests the county commissioners'
courts of all the counties of Texas
to immediately publish in all news-
papers of their respective counties
an open letter to the taxpayers of
counties, reciting the provisins and
penalties of the full rendition tax
law, impressing upon the taxpayers
that these laws conserve their best
interest, invoking their full co-oper-
ation with the assessors and the com-
missioners' courts in arriving at a
full valuation of the properties of the
counties, and pledging the courts to
reduce the county tax values in pro-
portion to the raise in the taxable
values of the counties."
tax assessors' oath.
According to the laws of 1907
every Tax Assessor in the state will
have to take the following oath :
•'Every Tax Assessor and Deputy
Tax Assessor in this State in addi-
tion to the oath prescribed by the
Constitution of his office, shall take
and subscribe to the following oath :
"I, Tax Assessor
(or Deputy Tax Assessor, as the
case may be) in and for
County, Texas, do solemly swear
that I will personally view and in-
spect all the real estate and improve-
ments thereon subject to taxation
lying in said county that may be
rendered to me for taxation by any
corporation or individual, or by their
agent or representative, as fully as
may be practicable, and that I will
as fully as practicable view and in-
spect all other taxable property in
said county rendered to me as afore-
said, that 1 will to the best of my
ability make a true estimate of the
cash value, the market value of such
property, if such property has a
market value, and if it has no mar-
ket value, then the real value of all
such property, both real and per-
sonal. on the 1st day of January next
preceeding, and that I will make up
and attach to each assessment sheet
made up and sworn to by the said
property owners, their agents or rep-
resentatives, a true assessment and
valuation of said property, together
with a memoranda of all facts which
I may learn bearing upon the value
of said taxable property, and that I
will make all possible inquiry rela-
tive to the true value of such property
and that I will attach said memor-
anda and statement of facts that I
may ascertain as aforesaid to the
said assessment sheets of the respec-
tive proyerty owners. That I have
read and understand the several pro-
visions of the Constitution and laws
of this State relative to the valuation
of taxable property, and that I will
faithfully do and perform every duty
required of me as Tax Assessor (or
Deputy Tax Assessor) by the Con-
stitution and laws -of this State, so
help me God.' This oath shall be
administered bv thi county clerk,
and shall be a duplicate ;the original
shall be by the clerk filed and re-
corded in the records of the county,
and the duplicate shall be retained
by the Assessor or the Deputy as the
case may be."
comnissioners' oath.
"Article 2154. The boards of
equalization shall have power and it
is made their official duty to super-
vise the assessment of their respec-
tive counties, and if satisfied that
the valuation of any property is not
in accordance with the laws of the
laws of the State, to increase or dim-
inish the same and to affix a proper
valuation thereto, as provided for in
Article 5123 of this act, and when
any Assessor in this State shall have
furnished said court with the rendi-
tion, as provided for in Article 5123
of this act, it shall be the duty of
such court to call before it such per-
sons as in its judgmeut may know
the market value or the true value
of such property, as the case may
be, by proper process, who shall
testify under oath the character,
quality and quantity of such proper-
ty, as well as the value thereof, said
court after hearing the evidence
shall fix the value of such property
in accordance with the evidence so
introduced and as provided for in
Article 5123 of this act; and their
action in such case or cases shall be
final.
"Article 5124-c. When a com-
missioners court in this State con-
venes as a board of equalization,
before considering the subject of
equalization of property values for
the purpose of taxation, each mem-
ber of the court, including the county
judge, shall take and subscribe to the
following oath : 'I, ,
a member of the board of equaliza-
tion of county, for the
year A. D hereby solemnly
swear that the performance of my
duties as a member of such board
for suid year, I will not vote to allow
any taxable property to stand asses-
sed on }he tax rolls of said county
for said year at any sum which I
believe to be less than its true
market value, or if it has no market
value, then its real value; that I
will faithfully endeavor and as a
member of said board will move to
have each item of taxable poperty
which I believe to be assessed for
said year at less than its true mar-
ket value or real value, raised on
the tax rolls to what I believe to be
its true cash market value, if it has
a market value, if not, then to its
real value, aad that I will faithfully
endeavor to have the assessed valua-
tion of all property subject to taxa-
tion within said county to stand upon
tax rolls of said county for said year
at its true cash market value, or if
it has no market value, then its real
value, I further solemly swear that
I have read and understand the pro-
visions contained in the Constitution
and laws of this State relative to the
valuation of taxable property, and
| that I will faithfully perform all the
| duties required oí me under the Con-
' stitution and laws of this State, so
help me God.' Said oath shall be
filed and recorded in the commis-
s.'oners court record as a part of the
proceedings of that term of court.
Warren Grain Company have for
sale, all kinds of seed for planting.
Seed oats at 70c. Also feed stuffs,
grain sacks and coal. 52-tf
Horse-Shoeing.
Let me shoe that horse, for fear
he gets lame. Let him be gentle or
Bronc, standing or pitching, yet I
shoe him. Near Easterwood's livery
barn.
50-tf Porter L. Johnson.
Concrete Walks.
Let us figure with you on putting
walks in front of your residence or
yourjBtore. We are in Hereford to
stay and guarantee our work.
A7.il W. F. West & Co.
HEREFORD HARDWARE CO
Just received a car of Wagons,
and our stock is about complete
in all lines. What we want
now is more of your business.
We want you to call on us
and we will do our best to
please you. **
HEREFORD HARDWARE CO.
T. L. FUQUA, President
C. W. DODSON, Cashier
The First National Bank
HEREFORD. TEXAS
CAPITAL -
SURPLUS AND PROFITS -
SHAREHOLDERS LIABILITY
TOTAL
TOTAL ASSETS
$ 50,000.00
27,087.60
50,000.00
$127,087.60
«>00.000.00
L. GOUGH, J. L. FUQUA, C. W.
DIRECTORS: DODSON, R. J. KIBBE, W. H. FUQUA
W. S. HIGGINS, J. T. JOWELL.
Safety Deposit Boxes For Rent
This Bank is well equipped to handle all business entrusted to
its care and respectfully solicits your account .". .'. .'.
INSURE
Your homes. They
are constantly in
danger of that Red
Demon. Do not
neglect your duty
in protecting your
home, but get a
Policv todav.
DO IT HOW
I desire to announce to my friends that I am Resident Agent for the
following Fire Insurance Companies, in Hereford and vicinitv:
Organized
Royal of Liverpool 1845
Northern of London 18.36
Home of New York 1853
Ins. Co. of North America 1792
German American of N. Y. 1872
Phoenix of Brooklin 1853
Westchester of N. Y. 1837
Shawnee Fire of Topeka 1882
Pnlrminl nf N V 189CÍ
Capital
$3,000,000
3,000,000
1,500,000
1,500,000
300,000
200,000
200,000
$9.700.000
American Assets
$12,928,254
4,230,182
20,839,174
10,741,510
13,798,730
9,501,321
3,738,676
1,092,463
7 7.?.40 6
S77.650.716
I do not claim to represent all the Companies in the world, but
from the above statement, you are compelled to admit that I do
represent a number of the strongest Companies doing business in tin
state. Yours very truly,
J. H. KING, Agent
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Elliot, A. C. The Hereford Brand (Hereford, Tex.), Vol. 8, No. 2, Ed. 1 Friday, February 21, 1908, newspaper, February 21, 1908; (https://texashistory.unt.edu/ark:/67531/metapth142553/m1/3/: accessed May 21, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Deaf Smith County Library.