A direct ad valorem tax was levied on all real and personal property except that exempted. The laws were content with the general statement that all property should be taxed, and entered on no definitions or enumerations of real or personal property.

1 Art. 7, sec. 27. 2Art. 7, sec. 28.

3 Louisiana Constitution, title VI, art. 127. Journal of the Convention (Texas), p. 435.

Certain property was exempt by law, and the first piece of tax legislation was to exempt two hundred and fifty dollars worth of the household furniture and other personal property belonging to each family in the state.1 Later, property, including- as much as sixty acres of land, devoted to educational or religious purposes, was exempted, as was also property, including as much as ten acres of land, owned and occupied by charitable or literary associations.2 Products of the soil while in the hands of the producer were exempt from'taxation after 1850.3

Until 1848 assessment took place between March 1 and July 1, and the property assessable was such as was owned or held on March l.4 In 1848 the period between January 1 and June l'was chosen, and assessment was of property owned or held on January I5 In 1850, however, a change was made from June 1 to May 1, and this arrangement lasted until 1861.6

In regard to the place of assessment, a singular amount of latitude was allowed and no distinction was made between real and personal property. Throughout the period the taxpayer was permitted to render for assessment in the county of residence, property lying in another county, although this was not expressly incorporated in the laws, until 1850.7 In 1860 the broad permission was given to persons outside the state who owned land in the state, to render their land for assessment to the assessor of any county.8 While this was the rule of assessment, the taxes accrued to the benefit of the place of location of the property.

Taxable property was rendered for taxation by its owner or by those who held it in a representative capacity. Unrendered property was assessed to the owner, if he were known; otherwise it was assessed by description.1

1 Laws of 1846, p. 76.

2 Laws of 1849, p. 9. Laws of 1850, p. 80.

3 Laws of 1850, p. 211. Laws of 1860, p. 88. See Report of the Finance Committee; House Journal, 3rd Leg., Reg. Sess., p. 562.

4 Laws of 1846, p. 349.

5 Laws of 1848, p. 197. 6Laws of 1850, p. 210.

7 Laws of 1846, p. 349. Laws of 1848, p. 198. Laws of 1850, p. 211.

8 Laws of 1860, p. 88. Railroad, canal and colonization companies were included in this permission.

The laws were not explicit as to the measure of valuation of property, but used such indefinite expressions as "valuation," "cash valuation," "true value," and "average value." The act of May 13, 1846, simply said that each person should give a list of his property and "its valuation," verified by oath, and that the unrendered property of non-residents should be assessed by the assessor at "its cash valuation and no more."2 In 1860 "true value" was made the measure, but the lands of non-residents were made subject to rendition at the "average value" of the lands in the county where situated for the year next preceding, this average value being ascertained from the assessment rolls by the comptroller and furnished to the assessors.3

The work of assessment and collection was done in each county by one officer who was called the assessor and collector. He was an elective officer and held office for two vears. The official oath he took was laid down in the constitution and was that he should execute his duties faithfully. He also gave bond. Failure to return the assessment roll and malfeasance were the only violations of his duty for which there were penalites prescribed.4

Compensation of the assessor and collector for the work of assessment was on the basis of the assessed taxes. The schedule was as follows: 8% upon all sums of $1,000 and less; 5% on sums between $1,000 and $2,000; 4%, between $2,000 and $5,000; 3%, between $5,000 and $10,000; and 1% on all sums over $10,000. The same percentages were received upon the taxes assessed for county purposes until 1848. when one-half of the rates were allowed.

In making assessments the assessor was required to call at least once upon the owners and representatives of property in his county and receive a list of their taxable property. If the person sought to be assessed should not be at his usual place of abode, a written notice was left directing him to make his return to the assessor within the prescribed period of assessment. In 1860 the personal call required of the assessor was done away with, and the requirement which succeeded it was that the assessor should make known by public advertisement in each precinct, and at least ten days in advance, of the time and place he would attend to receive the lists of taxable property.1 It was required of him to call upon those who did not attend, and for this trouble he was entitled to collect of all, except widows, a fee of $1.00.

1 Laws of 1846, p. 350.

2 Laws of 1846, p. 349.

3 Laws of 1860, p. 88.

4 Laws of 1846, p. 347. Laws of 1848, p. 199. Laws of 1850, p. 212.

The taxable list furnished by the taxpayer contained under the act of 1846 not only an inventory of the taxable property but also its valuation, and all was verified by oath.2 The inventory and valuation were conclusive as to the taxpayer's liability. In 1848 the law was changed so that only a sworn inventory was required of the taxpayers, the valuation being left to be determined between the taxpayer and the assessor. In the event of a disagreement between these parties over the value to be fixed, each party selected a "respectable freeholder," and should these disagree the arbitrators themselves called in a third party, and the decision of the majority was final.3 This remained the rule until 1860, when it was made the duty of the county court to inspect the rolls and correct to their true value the assessments of property in the county.4 This was the beginning in Texas of the method of equalization by a county board. Property situated outside the county was rendered at the average value of the lands in the county in which they were situated, such average to be ascertained by the comptroller. Up to this time the assessor had had no standard for the valuation of outside property.