Inventory of county records, Ector County courthouse Page: 6
[2], v-ix, [1], 57, [1] p. ; 28 cm.View a full description of this book.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
COUNTY TREASURER
The county treasurer is to be elected for a four-year term,
and is to account for county finances, receiving and disbursing
funds of the county [Constitution, Art. XVI, Sec. 44; Revised
Civil Statutes of Texas, 1925, 493]. These have essentially been
the functions of the office since it was created by the Republic
as an appointive position in 1840 [Gammel, II, 200]. It became
elective in 1850 and has remained so until the present.
TAX ASSESSOR-COLLECTOR
The tax assessor-collector is elected in each county to a
four-year term. As assessor of taxes in the county, he has the
responsibility of making a list of taxable property and assessing
the value of it. As collector, he receives and collects all taxes
assessed in the county [Constitution, Art. VIII, Sec. 14].
During the Republic period a tax assessor was appointed for
each county and the sheriff served as collector [Gammel, I, 1319,
1246]. The two offices were combined in 1846 in an elective position
which required the assessor-collector, in addition to assessing
and collecting taxes on real and personal property, to draw up
a list of delinquent taxpayers [Gammel, III, 202].
The Constitution of 1876 originally provided for the election
of a tax assessor for each county and for a tax collector in counties
with a population of over 10,000, with the sheriff serving as
collector in the smaller counties. In 1932, this provision was
6
Upcoming Pages
Here’s what’s next.
Search Inside
This book can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Book.
Trigg, Carolyn. Inventory of county records, Ector County courthouse, book, 1973; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth25244/m1/13/: accessed May 1, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Special Collections.