In the act of 1846 provision was made for the assessment of the unrendered property of non-residents only. It was assessed to the owner, if known, otherwise by description, and it was assessed for its "cash valuation." In 1848 all property in the county which had not been rendered became subject to assessment and valuation by the assessor. The county clerk and the county and district surveyors were expected to exhibit their records and maps to the assessor for his assistance. Further changes were made in 1850 whereby the assessor had to assess only the unrendered personal property in his county. Unren-dered land became subject to assessment by the comptroller's department, and in order that this might be done; the general land office was required to furnish the department with an abstract of all surveyed lands in the state, while the assessors were required to furnish maps of the towns in their counties. The department compared the assessment rolls with the abstracts and maps, the unrendered land was assessed at the average value of the surrounding land, and the assessments were then forwarded to the assessors and collectors.1 The penalty for refusal or failure to render property was a fine of not more than $50 nor less than $10.2 Property not rendered was subject to back taxation at the rates in effect during the years it escaped.

1 Laws of 1860, p. 87. 2Laws of 1846.'p. 349. 3Laws of 1848, p. 198. 4Laws of 1860, p. 87.

The roll which was prepared by each assessor set down in. separate columns the names alphabetically arranged of the taxable persons; the amount and description of their property; the value of the property; and the amount of taxes. On or before July 1 three copies of the rolls were prepared, one of which was kept by the assessor, one was deposited with the county clerk, and one was forwarded to the comptroller. The assessor simply certified to the rolls; he was not required to swear that he had done his duty. It was doubtless thought that the oath which he took when he assumed office was sufficient. Willful failure or refusal to make and return the rolls, or making out and returning an unfair roll constituted malfeasance in office, and the penalty was a forfeit of double the damage sustained by the state, and this penalty was recoverable of the assessor or his bondsmen.

The work of assessment and collection was done by the same official, and the same graduated compensation was allowed him for collection as for assessment. After 1850, five cents a mile lLaws of 1850, pp. 213, 215.

2 Laws of 1846, p. 350. Laws of 1848, p. 197. Laws of 1850, p. 211.

each way was allowed for traveling to the seat of government for the purpose of settling accounts.

Under the law of 1846 payment of taxes was required to be made by January 1, and returns by the collector to the state and county treasuries were required to be made by the same date.1 In 1848 the law was changed so that payment of taxes should be made by November 1 and returns to the treasury by December l.2 The inconvenience to farmers of the date November 1 led in 1850 to a change to March 1, and to the December 1 following for non-residents.3 The provisions in regard to payments into the state treasury were also changed. Reports were required to be made to the comptroller every three months as to the collections of state taxes, and the assessor and collector was subject to draft for the amounts reported. Payment of county tax collections had to be made to the county treasurer every three months. Returns to the treasury of both state and county collections were required to be in by July 1 until 1854, when June 1 became the date.4 Until 1860 no notice of the collector's visit had to be given, but in that year it was prescribed that he should give ten days notice of the time and place he would attend in each precinct for the collection of taxes.

Until 1850 the exchequer bills issued by the Republic of Texas were legal tender in payment of taxes, but after 1850 only specie was receivable.5 The law as to the place of payment of taxes underwent frequent changes. Under the law of 1846 taxes on outside property could be paid in the county of the residence of the owner, or in the county of the situs of the property, or to the comptroller. In 1848 the law was changed so that payment could be made only in the county of the situs of the property or to the comptroller. The comptroller transmitted to the counties the amounts due them. The difficulties experienced by non-residents in finding trustworthy persons or agencies to carry the money for taxes led in 1850 to a return to the methods provided for in 1846.

1 Laws of 1846, pp. 352, 355.

2 Laws of 1848, pp. 200, 201.

3 Report of the Comptroller, 1848-1849. Laws of 1850, pp. 214, 215.

4 Laws of 1854, p. 73.

5 Laws of 1846, p. 355. Laws of 1848, p. 201. Laws of 1850, p. 216.

Neglect or refusal to pay taxes by the date set was followed by a levy upon and sale of as much property of the delinquent as was to be found .in the county and to an amount sufficient to pay the taxes and costs.1 Execution was made by the assessor and collector, and his tax list was credited to be sufficient authority for the act. Thirty days notice of the time and place of sale had to be given in several public places. The sale took place at public auction, and a deed given by the assessor and collector was, when recorded, prima facie evidence that all the requirements of the law for making the sale had been complied with. Until 1850, redemption of property sold for taxes could be made by the owner within one year of sale by payment of double the amount of taxes and the costs of sale; but in 1850 the period within which redemption could be made was extended to two years.

To cover the case of removal from the county without having paid the taxes assessed and without leaving: sufficient taxable property to satisfy the taxes due, the act of 1846 provided that the assessor and collector should certify such delinquency to the assessor and collector of the county to which the delinquent had removed and that collection or levy and sale should take place in the latter county. This provision is not to be found in the law of 1848 or in subsequent laws, and the reason for its absence was no doubt that such delinquents were generally persons without property, except for a little personalty, so that not only would collection work a hardship but also the amount which might be collected would not repay the trouble.