date such properties would have been delinquent had same been properly rendered by the owner thereof at the time and for the years stated in said list; provided, that the certificate of any tax collector of this State, given during his term of office, that all taxes have been paid to the date of such certificate on any certain piece of property, which is fully described in such certificate, or if the tax rolls of any county fail to show any assessments against such property sufficient to identify it and that the same was unpaid at the dates such rolls may have been examined to ascertain the condition of any property as to taxes unpaid, this shall be a bar to any re-assessment of such property under this Act for any years prior to the date of such certificate or such examinations; provided that the property referred to, when re-assessed, shall be held by an innocent purchaser, who has relied upon the correctness of such certificate or the tax rolls heretofore referred to.

SEC. 3. The said list, when complete in all respects, as directed in the preceding Sections, and filed with the tax collector, shall constitute a valid lien against all the properties mentioned in said list for the full amount of taxes, penalties, officers' costs, advertising and six per cent interest from the date of said list to the date of the payment of the full sum due on each separate piece of property. A copy of said list and all cancellation orders shall be furnished to the State Comptroller and a copy filed with the county clerk.

SEC. 4. The commissioners court shall proceed to have such list of properties advertised in the manner provided in Article 5232e, Revised Statutes, as amended by Section 5, Chapter 103, Acts of the Regular Session of the Twenty-fifth Legislature, after which suit may be filed in the same manner as provided by law for the enforced collection of delinquent taxes.

SEC. 5. In all cases of delinquent taxes of unrendered and unknown property where there appears to be an assessment of the same at a valuation excessive and unreasonable, the commissioners court of any county shall be authorized to correct or reduce such values on the request of the tax collector with a full statement of the facts in each case, which statement and the action had thereon and the name of each commissioner voting for or against the reduction in valuation asked for shall be entered upon the minutes of the court and a certified copy of the action had thereon shall be furnished to the Comptroller of the State, and when the values are so corrected or reduced, payment of taxes shall be accepted in accordance with such reduction, to which shall be added interest, penalty, advertising and costs, as provided by law.

SEC. 6. If the commissioners court of any county in this State shall deem it expedient to contract with any person to enforce the collection of any delinquent State and county taxes, or to make up a list of properties referred to in this Act, and to enforce the collection of taxes thereon for a per cent of the taxes, penalty and interest actually collected and paid to the collector of taxes, the State Comptroller shall be authorized to join in said contract and allow the same per cent for State taxes that is contracted to be paid by the commissioners court for the collection of county taxes, which shall not exceed ten per cent, except in case of absolute necessity to employ an attorney to push the filing and prosecution of tax suits, and to pay for report of an abstract

company as to the owner of property assessed as unknown or unrendered, and as to the holder of any liens against the same, in which case fifteen per cent additional may be allowed.

It shall be the duty of the county attorneys of the several counties (or of the district attorney where there is no county attorney) to actively assist the person with whom the contract is made, by filing and pushing to a speedy conclusion all necessary suits for the collection of delinquent taxes under any contract; provided, that where any district or county attorney shall fail or refuse and in good faith to prosecute such suits, he shall not be entitled to any fees from such suits; provided, that where any district or county attorney fails or refuses to bring these suits when requested to do so by the commissioners court or by the person having a contract herein provided for, then the contractor shall be authorized to employ some other attorney to file these suits in the name of the State, in the same manner provided by law now to enforce the collection of delinquent taxes.

SEC. 7. In all suits to enforce the collection of delinquent taxes where the assessment of any property for any year is invalid by reason of the failure of the assessor to comply with the provisions of law for the description of any lot, block or tract of land, or to give a separate value on each lot, block or tract of land, known as "bulk assessments," or to enter upon the lists (similar to that used for the listing of rendered property, to be signed by the owner) all items of property assessed to unknown owners, all such assessments are hereby validated and given the same force and effect as if the descriptions, the separate valuations, and the listing, were in all respects strictly in compliance with law; provided, as to description, that the descriptions given are sufficient to identify the property; as to separate values, that the valuations and the taxes shown upon the tax rolls (in what are called "bulk assessments") can be fairly prorated to each separate lot, block or tract of land; and as to listing, that the valuation given on the tax rolls upon properties assessed as unknown are found to have been entered upon the assessor's block book as the original assessment, instead of listing as in rendered assessments, and then entering upon the tax rolls.

SEC. 8. The various counties of this State which have not heretofore made and published a delinquent tax record under the provisions of Chapter 103, Acts of the Regular Session of the Twenty-fifth Legislature, are hereby authorized and it shall be their duty to make and publish the same to date hereof, and when so done it shall have the same force and effect as if made and published under that Act, and any county which has heretofore made a delinquent tax record for any number of years is hereby authorized and empowered to re-compile the same to date hereof and may compile each year thereafter under the provisions of said Act.

Whereas, the near approach of the end of the session and the fact that there is now no adequate law for the collection of delinquent taxes, creates an emergency and imperative public necessity requiring the suspension of the constitutional rule requiring bills to be read on three several days, and it is so suspended, and this Act shall take effect and be in force from and after its passage, and it is so enacted.

[NOTE. The enrolled bill shows that the foregoing act was passed by the House of Representatives by a two-thirds vote, yeas 90, nays 0; it was referred to the Senate, where it was amended and passed by a two-thirds vote, yeas 27, nays 2; the House of Representatives concurred in the Senate amendments by a two-thirds vote, yeas 89, nays 2.]

Approved April 17, 1905.

Became a law April 17, 1905.

TAXES PROVIDING FOR THE ASSESSMENT AND COLLECTION OF, IN CERTAIN CASES.

An Act to authorize and require the Comptroller, whenever it shall appear that any lands subject to taxation in any county have not been assessed for taxes for any year since, and including the year 1900, to make a list thereof and deliver the same to the county tax assessor, and to require the tax assessor to assess the same for taxes for such years; to provide for the collection of such taxes, making it a misdemeanor upon the part of the tax assessor, county judge and members of the commissioners court to intentionally or willfully fail or refuse to perform any of the acts herein required; and providing for prosecutions of such offenses upon information in any county of the judicial district to which such county belongs other than the county in which the offense is committed.

SECTION 1. Be it enacted by the Legislature of the State of Texas: That whenever it shall appear to the Comptroller of Public Accounts of the State from an inspection of the tax rolls of any county of the State, or otherwise, that any lands in such county subject to taxation have not been assessed for taxation for any year since, and including the year 1900, it shall be his duty, and he is hereby required to make a list of such lands and send the same to the tax collector of such county by registered letter, properly addressed, accompanying such list with instructions to such tax assessor to assess such lands for taxes for the years for which they have not been assessed as shown by said list.

SECTION 2. Upon receipt of such list the tax assessor shall immediately post a copy of such notice and list at the courthouse door of his county, noting upon such copy the date of such posting; and the owners of the lands embraced in such list shall have the right at any time within twenty days of such posting to render the same to the tax assessor for the taxes for the years for which they have not been assessed for taxes, or for any of such years as shown by such notice, in the same manner as is provided for the rendition of other property for taxes under the provisions of the General Laws for that purpose.

SECTION 3. Should any of the said lands remain unrendered by the owners or owner thereof, under the provisions of Section 2 of this Act, for any of the years for which the same have not been assessed according to said notice and lists, for twenty days after the date of the posting of such notice, it shall be the duty of the tax assessor, and he is hereby required, immediately upon the expiration of such time, to assess for taxes at their true value such lands so remaining unrendered and unassessed for each of the years since and including the year 1900, and

including the year such lists are made up by the Comptroller, listing the same in the name of "Unknown Owners," and charging up to said lands the taxes, State and county, for which they are liable for each of such years, valuing such lands at their true and full value as provided in Article 5088, Revised Civil Statutes. If any of said lands are lands purchased from the State as belonging to the school fund, the university, or any of the asylums of the State, and held under such contract of purchase upon which a part of the purchase money is still due, such lands being unpatented, no deduction shall be made in the value of said lands for, or on account of, such unpaid purchase money, but they shall be valued at their full and true value as though paid out and patented.

SECTION 4. The tax assessor shall make up lists showing such assessments and deliver the same to the county judge, who shall at once, unless a regular session is held within ten days thereafter, call a meeting of the commissioners court in special session, as a board of equalization for the purpose of passing upon said assessment lists in the manner provided in case of regular assessments in so far as the provisions of the statute with regard thereto are applicable. It shall be the duty of the commissioners court without delay to act upon said supplemental assessment lists as to the value of the property embraced, and when said values have been equalized as required by law, to approve the same, and to approve the rolls made up by the tax assessor in accordance therewith; provided, that the commissioners court shall have no authority to alter said assessment lists, or in any way interfere with such assessments, except as to the values of property embraced therein, in equalizing the same as provided by law, and to strike therefrom any lands that have been already assessed for taxes at their true market value for the years for which they are assessed on said supplemental rolls and such taxes paid.

SECTION 5. After such supplemental assessment lists as are herein provided for have been passed upon by the board of equalization as herein provided, supplemental tax rolls shall be prepared by the tax assessor and approved by the commissioners court as is required by law in case of the regular assessment for taxes, and thereafter the taxes due according to such supplemental rolls shall be collected as in case of other taxes, and if not paid, such proceedings shall be had for their collection as in case of other taxes.

SECTION 6. If any tax assessor, or the county judge, or any member of the commissioners court shall intentionally or willfully neglect, fail or refuse to perform any of the acts herein required to be done by such officers, he shall be guilty of a misdemeanor, and on conviction thereof shall be punished by fine of not less than one hundred, nor more than five hundred dollars, or by imprisonment in the county jail for not less than one month nor more than one year, or by both such fine and imprisonment. Such offenses may be prosecuted upon indictment or information in any county of the judicial district to which such county belongs other than the county in which the offense is committed.

SECTION 7. For making the supplemental assessments provided herein the tax assessor shall be entitled to the same fees to be paid in

the same manner as is provided by law in case of regular assessments. This act is cumulative of all other laws upon the same subject.

SECTION 8. The fact that there is no sufficient general law in this State to prevent such combinations on the part of county officers as are believed to exist in Ochiltree county for the purpose of evading the laws with regard to the assessment for taxes of certain classes of lands taxable by law, and to enforce obedience to the law on the part of such officers in consequence of which large quantities of lands subject to taxation are not assessed for taxes, creates an emergency and an imperative public necessity that the constitutional rule requiring bills to be read on three several days be suspended, and that this Act take effect and be in force from and after its passage; and it is so enacted.

[NOTE. The enrolled bill shows that the foregoing act passed the House of Representatives by a two-thirds vote, yeas 100, nays 0; it was referred to the Senate where it was amended and passed, no vote given; the House of Representatives concurred in the Senate amendments, no vote given.]

Approved April 17, 1905.

Takes effect 90 days after adjournment.

TAXES-AUTHORIZING

REDEMPTION OF LANDS SOLD FOR, TO STATE OR CITY.

An Act to permit the owners of land or lots sold to the State or to any city or town for taxes to redeem the same.

SECTION 1. Be it enacted by the Legislature of the State of Texas: That the owner or any one having an interest in land or lots heretofore sold to the State or any city or town, or which may hereafter be sold to the State or to any city or town for taxes under decree of court, as provided in Acts of 1895, Chapter 42, and 1897, Chapter 103, shall have the right within two years from the date of such sale to redeem the same upon payment of double the amount of taxes for which sale was made, together with all costs, penalty and interest now required by law; provided, that where lands or lots have heretofore been sold to the State or to any city or town for taxes under order of court, the owner of such land or lots shall have the right to redeem the same within two years after the passage of this Act; provided, that at any time within twelve months from the date of such sale redemption may be made upon payment of the amount of taxes, penalty and interest for which judgment has been entered, with ten per cent interest thereon from date of judgment, and alsts adjudged against the land.

SEC. 2. That all laws or parts of laws in conflict herewith are hereby repealed.

SEC. 3. Whereas, there are many persons whose lands have been sold for taxes and who are anxious to redeem the same; and whereas, the State is being deprived of much revenue on account of such persons not being allowed to redeem their lands, which creates an emergency and