Inventory of the county archives of Texas : Gregg County, no. 92 Page: 20
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20(First
entry, p. 57) Governmental Organization
and Records System
county purposes87 are levied at rates fixed or prescribed by statutes.
Inheritance taxes are levied at rates determined by the application of
a statutory scale or rates graduated in accordance with fixed units of
value into which the total appraised value of the property taxed is
divided; the rate increases with every unit of the base.88
The. assessment of property.for taxes involves an official listing
of persons and property subject to the tax, and an official valuation of
the items of property listed.89 Poll taxes, whether levied for State or
county purposes,90 and county occupation taxes91 are collected without
assessment .
In the case of ad valorem taxes levied upon intangible assets, both
the county assessor-collector and the State intangible tax board enter
into the assessing procedure. The State board, composed of the State
Comptroller, the Secretary of State, and the Attorney General, determines
the total value of all intangible assets in the State subject to the tax
and apportions the amount to the counties entitled to share in it. The
assessor-collector then enters upon the tax rolls a list of all taxable
intangibles in the county, as shown by the State board's findings, and
at the value fixed by the board. He then prorates the taxes between
State and county.92
The procedure in assessing inheritance taxes may take either one of
two courses: The judge of the county court having jurisdiction of the
estate to be taxed is authorized, subject to the approval of the State
Comptroller, to appoint two appraisers to determine the value of the
taxable property of the estate; or, if the appointment.of appraisers is
waived by the interested parties, the county judge and the Comptroller
may make the appraisement.93 In either event, the county judge calculates
the tax due on the property involved, in accordance with its appraised
value and the statutory scale of rates. When his calculations
have been approved by the Comptroller, the assessment is complete,
without action upon the part of the assessor-collector.94
The assessor-collector is the assessing officer in the case of
State and county ad valorem taxes levied upon physical properties within
the county.95
87. Vernon's Texas St. 1936, RCS, Art. 7046.
88. Ibid,, Arts. 7118-7125, 7144a.
89., Republic Insurance Co.. v. Highland Park Independent School District,
57 SW (2d series) 629 (Tex. Civ. App., 1933).
90. Vernon's Texas St. 1936,, RCS, Arts. 2970, 7046; Verno' s Texas St.
1939 Supp., RCS, Art. 2970.
91. Vernon's Texas St. 1936, RCS, Art. 1615[.
92. Vernon's Texas St. 1939 Supp., RCS, Art. ,7098,; Vernon's Texas St..
1936, RCS, Arts. 7110-7113.
93. Vernon's Texas St. 1936, RCS, Art. 7130; Vernon's Texas St. 1939
Supp., RCS, Art. 7130.
94. yer non's Texas St. 193,6, RCS, Art. 7131; Vernon's Texas St., 1939
Supp., RCS, Art. 7131.
95. Vernon's Texas St. 1936, RCS, Title 122, ch. 7.
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Historical Records Survey. Texas. Inventory of the county archives of Texas : Gregg County, no. 92, book, August 1940; San Antonio, Tex.. (https://texashistory.unt.edu/ark:/67531/metapth25249/m1/29/: accessed May 7, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Special Collections.