492

492

492

494

494

Sec.
How such assessments to be made, 472
How property owned by minor,
married woman, estate of de-
ceased person, idiot, lunatic,
&c., listed,

What moneys and credits receiv-
ers, commissioners of courts, and
clerks to list,
Owner to list moneys, bonds, &c.,
in other counties, cities, &c.,
How person other than owner
charged with taxes indemnified, 492
Commissioner to furnish forms to
tax-payers; oath to be sub-
scribed; by whom oath taken,
When forms to be delivered to
commissioner or deposited with
clerk,

At what value commissioner to as-
sess property; list to be read
over to tax-payer,
How property valued when tax-
payer is aggrieved,

Penalty on tax-payer for failing to
furnish list or take oath,
Penalty for refusing to exhibit pro-
perty to commissioner for valua-
tion,

Must give notice of advance or re-
duction in rates (5),

1297a