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to the same a certificate that it is correct so far as it relates to the county taxes, and shall thereupon deliver the same to the collector of taxes for such county, who shall at once post a copy of said delinquent list at the court house door and at least two other public places in the county, in different justices' precincts, requiring the owners of said land to come forward and pay said taxes.
Sec. 3. All lands and town lots rendered in one county and situated in another county, shall be made out by the comptroller on a separate list and forwarded to the commissioners' court of the county where such lands are situated; and if any of such lands are situated in any unorganized county, then the comptroller shall forward a list of such lands to the commissioners' court of the county to which such unorganized county is attached for judicial purposes.
Sec. 4. At the expiration of sixty days after posting said notices, if said taxes, or any part of them, are unpaid, or satisfactory evidence furnished the collector of taxes that the taxes have been paid, the collector of taxes shall, by virtue of his roll, seize, levy upon and sell so much property belonging to the person, firm, company or corporation, whether residents or non-residents, against whom the taxes were assessed and due and unpaid as may be sufficient to pay his, her or their taxes and penalties due, together with all costs accruing thereon; provided, however, that if such person, firm, company or corporation, his, her or their agent or attorney, shall point out to the collector of taxes sufficient property belonging to the party assessed, in said county, to pay said taxes before the expiration of the sixty days, as above provided, then the collector of taxes shall levy upon and sell the property so pointed out; and in case the property seized and levied upon is personal property, the collector shall proceed to take into his possession so much thereof as will pay the taxes assessed and due, together with all penalties due and costs accruing thereon.
Sec. 5. Every collector of taxes, for personal property, shall give notice of the time and place of the sale of the property so levied on, at least ten days previous to the day of sale, by advertisement in writing, to be posted up, one at the court house door of his county, and one in two other public places in the county; and such sale shall take place at the court house door of the county in which the property is situated, by public auction; and if the property so levied upon proves to be insufficient to satisfy the taxes and penalties due and costs accruing thereon, the collector shall seize and levy upon and sell so much other taxable property belonging to the person, firm, company or corporation, as will be sufficient to satisfy such tax, penalties and costs, in the manner prescribed in the preceding part of this section; provided, should the property sold bring more than the taxes, penalties and costs, the remainder shall be paid to the owner by the collector, or deposited by him in the county treasurer's office, subject to the order of the party or parties owning said property.
Sec. 6. If the taxes upon any land or town lots in this state are not paid before the expiration of the sixty days provided for in section four of this act, the collector of taxes shall seize, levy upon and sell such land or town lots, whether belonging to residents or non-residents, for the payment of all taxes and penalties due thereon, together with all costs which have or may accrue thereon; and he shall advertise the same for sale in some newspaper published in the county for three successive weeks, if there be one, and if there be no newspaper in the county, then by posting said advertisement for thirty days at the court house door
and three other public places in the county where the land or lots are situated, giving in said advertisement such description as is given to the same on the certified statements furnished him by the commissioners' court, as furnished the court by the comptroller of public accounts; giving the name of the owner if known, and if unknown, say "unknown," together with time, place and terms of said sale; said sale to be for cash, to the highest bidder at public outcry, at the court house door; which sales shall be between legal hours, on the first Tuesday of the month; provided, if the sale of all the lands and town lots advertised is not made in one day, the sale shall be continued from day to day. The collector of taxes shall make proclamation at the close of each day of the continuance of the sale the following day, and as far as practicable all the lands and town lots seized shall be advertised in one notice; provided, that the owner of such lands, or his agent, shall, upon the payment of all delinquent taxes due upon said lands since January 1, A: D. 1873, prior to the day upon which said land is advertised to be sold, he shall receive a full and complete acquittance from all delinquent taxes due upon such land.
Sec. 7. The collector of taxes, in making sales for taxes due upon real estate, shall sell at auction at the time and place appointed so much of said real estate as may be necessary to pay the taxes and penalties due, and all costs accruing thereon; and shall offer said real estate to the bidder who will pay the taxes and penalties due and costs of sale and execution of deed for the least amount of said real estate, which bidder shall be considered the highest bidder. Should a less amount of said real estate than the whole tract or parcel of said real estate levied upon be sold for the taxes and penalties due and all costs of sale and execution of deed, the collector shall, in making his deed to the purchaser, begin at some corner of said tract or parcel of land or town lot, and designate the same in a square as near as practicable.
Sec. 8. The collector of taxes shall execute and deliver to the purchaser, upon the payment of the amount for which the estate was sold, and costs and penalties, a deed for the real estate sold; which deed shall vest a good and absolute fee in said lands or lots to the purchaser, if not redeemed in two years as herein provided for; which deed sha state the cause of sale, the amount sold, the price for which the real estate was sold, the name of the person, firm, company or corporation against whom the taxes were assessed provided the name is known, and if unknown, say "unknown;" and when real estate has been sold, he shall convey, subject to the right of redemption provided for in the following section, all the right and interest which the former owner had therein at the time when the assessment was made, or when the sale was made.
Sec. 9. The owner of real estate sold for the payment of taxes, or his heirs or assigns, or legal representative, may, within two years from the date of sale, redeem the estate sold by paying or tendering to the purchaser, his heirs or legal representative, double the amount of money paid for the land or lots, together with all the subsequent taxes that the purchaser has paid on the same from the day of purchase to the day of redemption. The collector of taxes shall give in said deed such description of the real estate as is given on the certified roll or list as shall be furnished him as is required by the provisions of this act, and such other descriptions as may be necessary to the better identification of the same.
Sec. 10. The provisions of this act in reference to the seizure and sale of real and personal property for taxes, penalties and costs due thereon,
shall apply as well to collectors of taxes for towns and cities as for collectors of taxes for counties, and they shall be governed in selling real and personal property by the same rules and regulations in all respects as to time, place, manner and terms, and making deeds as are provided for collectors of taxes for counties.
Sec. 11. Should the collector of taxes for any city or town fail to make sale of any real estate for want of a purchaser, he shall bid the same off to the city or town for the taxes and penalties and costs thereon, and make due return thereof to the city council or board of mayor and aldermen, and said collector shall, on final settlement of his accounts with the municipal authorities of such city or town, be entitled to a credit for the amount of taxes due the city or town, for the amount for which the land or lots were bid off to the city or town; provided, that the rolls of delinquent taxpayers in any city or town, when duly certified to by the recorder or clerk of said city or town, and placed in the hands of said tax collectors, shall be authority to said tax collectors to seize and sell the property, as provided in this act.
Sec. 12. Should the collector of taxes fail to make sale of any real estate for want of a purchaser, he shall bid the same off to the state for the taxes and penalties due, and all costs accruing thereon, and make due return thereof, under such forms and directions as the comptroller may furnish and direct, and he shall, on final settlement of his accounts with the commissioners' court and the comptroller of public accounts, be entitled to a credit for the amount of taxes due the state and county, respectively, for which the land or lots were bid off to the state.
Sec. 13. The collector of taxes shall make duplicate lists of all real estate sold for taxes, and file one copy in the county clerk's office for record and forward a certified copy to the comptroller of public accounts.
Sec. 14. All lands and town lots sold to the state, or to a city or town, shall be subject to redemption in the manner and under the same regulations as land sold to individuals, and in case of collectors of taxes for cities or towns, said collectors shall make duplicate lists of all real estate sold by them for taxes, and file one copy thereof with the clerk or recorder of said cities or towns.
Sec. 15. When lands upon which there are back taxes due, were assessed at the comptroller's office upon the basis for value of an average of the value of all lands in the county, it shall be lawful for the party paying such back taxes, to pay at the rate of the assessed value for the year 1876.
Sec. 16. No delinquent taxpayer shall have the right to plead in any court or in any manner rely upon any statute of limitation by way of defense against the payment of any taxes due from him or her, either to the state or any county, city or town.
Sec. 17. That whenever it shall appear to the collector of taxes in any county in this state, that any person who is a delinquent in the payment of his or her taxes, has no property in his county out of which said amount of taxes can be collected, it shall be the duty of such collector to make out from the assessment list a true and complete list or schedule of the taxes due by said delinquent, which shall be certified to under the official seal and signature of said collector, and to forward the same to the collector of taxes of any county or counties where he shall have reason to believe said delinquent has property of any description, and if said property is in any of the unorganized counties of this state, then to the collector of the county to which said unorganized county is
attached for judicial purposes, and when received by said collector, he shall at once proceed to the collection of said tax by seizure and sale in the same manner as if said taxes were originally assessed and due in his said county, and shall report to the collector from whom said list was received the taxes so collected by him.
Sec. 18. Whenever the assessment list of the assessor is approved by the commissioners' court, if any person who has listed any personal property for taxation shall be about to remove said property from the county, the taxes so assessed shall in such case become due and the collector of taxes shall be required to proceed at once to the collection of said tax in the same manner as other taxes when due.
Sec. 19. There being no law now in force for the collection of delinquent taxes creates a necessity that this act shall take effect from its passage, and it is so enacted.
Approved July 4, A. D. 1879.
Takes effect from and after its passage.
CHAPTER XVIII.-An act to change the form of certain securities therein named.
Section 1. Be it enacted by the Legislature of the State of Texas, That the coupon bonds in the state treasury to the credit of the University fund, University land sales, the permanent school fund, the Agricultural and Mechanical College fund, the Deaf and Dumb Asylum fund, the Blind Asylum fund and the Lunatic Asylum fund, be changed into manuscript-registered bonds, so framed as to include in each bond as large an amount of each series, belonging to each fund, as may be practicable and convenient, to be executed and signed by the governor and treasurer and countersigned by the comptroller, payable to each of these several funds, bearing the same rate of interest and payable at the same periods as set forth in the coupon bonds; and that said bonds, so executed, after being compared and found correct as to amounts due the several funds, and so certified to by the governor, comptroller and treasurer, shall be registered in the comptroller's and treasurer's offices.
Sec. 2. That after the coupon bonds are so substituted by the manuscript-registered bonds, the said coupon bonds shall be burned by the comptroller and treasurer in the presence of the governor, and a list of the bonds so destroyed shall be filed in the office of the comptroller and
Sec. 3. That hereafter whenever coupon bonds, to the amount of ten thousand dollars, shall come into the treasury to the credit of either of the funds named in this bill, they shall be substituted by registered-manuscript bonds as provided for in the first section of this act, and the coupon bonds destroyed as provided in section two.
Sec. 4. The late hour in the session at which this bill receives consideration, creates an emergency and imperative public necessity that the rule be suspended requiring this bill to be read on three several days, and that it take effect from and after its passage, and it is therefore so enacted.
Approved July 5, A. D. 1879.
.Takes effect ninety days after adjournment.
CHAPTER XIX.-An act amending article 896, chapter one, title eleven of the Code of Criminal Procedure, approved April 24, 1879.
Section 1. Be it enacted by the Legislature of the State of Texas, That hereafter article 896, chapter one, title eleven of the Code of Criminal Procedure, shall read as follows:
"Article 896. The jurisdiction given to mayors and recorders of incorporated towns and cities shall not prevent justices of the peace from exercising the criminal jurisdiction conferred upon them; but in all cases where there is an incorporated town or city within the bounds of a county, the justice and the mayor or recorder shall have concurrent jurisdiction within the limits of such town or city. And no person shall be punished twice for the same act or omission, although such act or omission may be an offense against the penal laws of the state as well as against the ordinances of such city or town; provided, that no ordinance of a city or town shall be valid which provides a less penalty for any act, omission or offense, than is prescribed by the Statutes, where such act or omission is an offense against the state."
Sec. 2. That injustice in the past, and the certainty of its continuance in the future in this matter, unless remedied, creates an emergency and great public necessity authorizing the suspension of the constitutional rule requiring bills to be read on three several days, and said rule is hereby suspended, and this act shall be in force and take effect from and after its passage.
Approved July 5, A. D. 1879.
Takes effect from and after its passage.
CHAPTER XX.-An act to amend section two of an act entitled "an act to provide for the printing, binding and distribution of the Revised Civil Statutes, Penal Code and Code of Criminal Procedure," approved April 26, 1879.
Section 1. Be it enacted by the Legislature of the State of Texas, That section two of an act entitled "An act to provide for the printing, binding and distribution of the Revised Civil Statutes, Penal Code and Code of Criminal Procedure, approved April 26, 1879," be amended and re-enacted so as to hereafter read as follows:
"Sec. 2. Said Revised Civil Statutes, Penal Code and Code of Criminal Procedure, and the amendments thereto passed by the Sixteenth Legislature, shall, together with the constitution of the United States and of this state, be published in a volume to be entitled the "Revised Statutes of Texas," and in the publication thereof, the head and marginal indices and references, titles, chapters and articles as contained and numbered. in the acts by which the same were adopted and established, shall be retained and published therein, together with a full and accurate index to each Code and the Revised Statutes, in the preparation of which the index to the bills reported by the commissioners appointed to revise the laws shall be conformed to the volume to be published and adopted as the index thereto, so far as the same shall be found. to be correct; and the governor shall appoint a codifier, whose duty it shall be to select from the acts passed at the regular session of the Sixteenth Legislature all amendments to said Codes and Revised Statutes, and insert the amended articles in the place (49)