The Laws of Texas, 1822-1897 Volume 2 Page: 199
1 volume (multiple pagings); 25 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:
Laws of the Republic of Texas.
25
the next amounnt of six thousand dollars, and one per centum on
the remaining balance of the amount of the taxes in each county
respectively.
Sec. 28. Be it further enacted, That any Assessor who shall fail
to return his tax list to the Treasury Department by the fourth
Monday in July of each year, shall forfeit to the Republic the sum
of one thousand dollars; and the certificate of the Secretary of the
Treasury of such failure, directed to the Sheriff of the county
wherein it may happen, shall have the force and effect of an execution,
and the Sheriff shall proceed to distrain and sell as this
law provides the property belonging to the Assessor or his securities,
and shall account to the Secretary of the Treasury within
three months after said certificate comes into his hands, or be
liable, as under this law he is, for failing to pay over taxes collected;
and in like manner shall the Assessor incur the penalty and
forfeiture of one thousand dollars for each month successively that
he continues to be a defaulter, to be recovered from him and his
securities, as before provided.
Sec. 29. Be it further enacted, That if any Assessor or Sheriff,
as tax collector, shall make a false return of any list of taxable
property with a view to defraud the revenue, he shall forfeit and
pay double the amount of the sum which it was dis duty to return;
and shall further be liable to a prosecution for fraud, and on conviction
thereof, shall be imprisoned three moths, and forever
thereafter be rendered incapable of holding any office of profit,
honor or trust in this Republic.
Sec. 30. Be it further enacted, That the Sheriff of each county
of this Republic, shall receive, as collector of taxes under this act,
a compensation for his services in the collection of the taxes, and
paying them over to the Treasury Department, as is required of
him under the provisions of this law, a commission of five per
centum on the amount of taxes by him collected and paid over;
and it is hereby made the duty of the clerk of the County Court
of each and every county in this Republic, to issue execution upon
the certificate of the Secretary of the Treasury when directed to
him, and setting forth that the Sheriff, as collector, has failed
to pay over any portion of the amount of taxes collected by him,
or for the full amount of taxes of such county, should the Sheriff
fail to make returns and pay any amount over; which execution
the clerk shall put into the hands of the coroner,
if there be one. if not into the hands of any constable, with
instructions to levy the same upon any property of said
Sheriff and his securities; and the said coroner or constable, as
the case may be, shall proceed to sell, as this law provides, and(199 )
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.
Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1822-1897 Volume 2, book, 1898; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth6726/m1/203/: accessed May 4, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .