93. The a#seasora of tares,shall furnish said board on the first Monday in May of eaoh year, or as soon thereafter as praotieable, a aertifled l&?t Or DSDeS Or al FWQi&# .,xhO 6ith6X r6rU89 t0 WW or.to .qualify or to have signed the oath requW&- by law, together with the a8sessnNnt of said ~&n8e progert~ made by hirs. through 'othex i.nftirmatien~+itd said board shell examine, equalize and oorreotasnese- menta 80 made by the assessor, an4 whem ao rsriee$, ewaliead and aorreated, the,~seme rhall. be approved.*

"fIereafter when any pereon, rim or oorporetlan renders his, their or ita property in this Statefor taxatibn to any tax aseeaoor,,and makes oath ,a8 to the kind, character, Quality and ~QuarM.ty Of suoh property, and the eaia 0rriOer. aooept$Kq eaL& rendSion sronl eueh perscm,, fira or corponation of suoh prqx3rty ie satisriea that it Is oorreotly ,snd proper&y value& aoeoralng ~4% the reasonable aash market value' of such property on the marke~t at the tlma of Its rendition, he shall list the same aeeordingly; but,, if' the assessor Ir satisfied that the value is b~elov the reasonable eash.narket ,valueoi suoh property, he obll at 0808 pla~,oa~6ai~:lraabltl~n opposite eaob pieae of property so render&an amount equal to the reasonable oaah market value of auoh property at the tQ#e of.ite rend&.ti.on, and if ~suah property shall bet r0wd .to,havo~no market value by suoh srticer then at sueh .sum aa ridd,ofrisa shall deda the real or hrinsio value or the p?opertgg sn4 i&~tbe +?wm Iiatin$c streh.prop- eztyor,the wner thereof le aot satistied wtth-~the value plsoed on tbs property by tha ~eseeasotb he shall: so aotlfy the ps6easor;end Ii'desirlng so to do.make oath beroro the~aaseeaar ,that thh~'valuwXoon 80 ri2F4k+ by 8aid .0rsmr on said property ie exoee8los~ 8neh tmic82 iberurnlrh suah rendition, together with-h18 valuation thereon and the oath,of suqh person,: rira or off~ioer.of anyoorpora- tion, if any ouoh oath has. been rmds; bo the ooruniseloners' co*urt of the county in which.said:.rendition was made, w?li& oo\irt shall hear evidenoa snd determine the true (here give value of auoh ~property on January Pirst, 1Q year for wkia? assesatilent is &made) aa’F5 3-x provided; suc:~ offlaer or court sha3.i take into consideration what '. said property could !;ava been eolA for any title within six

r;ont;ns next before the first day of January of the year far w:.iicY the property is roxiered."

L -.- Gee. H. Sheppard, paed 13

xon .

Alwale 7818 Of v. a. c. 8. of Texea declaresr ,:. .~'.

"The boards of equalization ehall hav~e pox&r, and It it3 made their offioial duty, to sup~vvltle the asses8- aant oi their respelrtlve oouhtiles, and, Ii eatisfled that t&e ralutatlan ot say property is not in aaoordanoe with the lawa of the State, to lnammsa ax dfainish the mme and to afYix a proper valucatioa thoreta, a6 pmvlded for la the preoeding emticleg and, whsn say ~msess3r in thla State 8Ul.l hape ,iurnlohed seid oourt rLth the rendi- tion as provided for ,fnthe preoedw artLsle, it shall oi suah awrt to ~oall beiore It aueb. person8 be the~duty 6s in Its &zdgment say know the market Value or true value of auoh property, m the ease may be, by proper promas, who shall teatlfy u&da: oath the uharasfer, qt&ity snd quentlty of suoh pmpstxty, as Ppell as the value thereof, said aourt, tiftex Reariog the evidanae, ahall,fix the value or m&i property In acoordahae with the eridqnce 80 introduced and ,1t6 provided ror in t$e preaeding axtiale; and thslt astim in auoh oaas ox eatsea shall be flual.*

Mtiale 7816 of V. A. C. S. of Texas presorlbes the whfoh the members or the eomraiaaioners aourt mast take oath when that bmxt oenve&ee 48 a board of ,equrlioation, aad is a6 follews~

*mm a eom&eioners court convems es a board or ~equaUsatiort, ,be@re oonsidering the aubjeot of equallza- tioa of property .vaMeu f@r the pwpasee o~~IJ&xet?&an, eeah mwber of the oourt, inoluding the,.aounty judge, shall bakes atib~eoribe the fo~llowinac 6etbr : t4 !I. , a mestber~~ 0r the-bQavd 0r ~siuof,i- tation ,of' f%untp, tor the,year A9 b. hevbbvYsofbM1~ 81oav that. in the Dsrfornumor of EW au=' as a ii&birqor‘ mob beard ior said +r, I wi.il not-vote to allow"auy taxable property to stand aaecsaed oo,~the tax rolls or.sa%d oounty for said year.at any sum uhlah I believe to be less. than its true asark& value, or, If It has ^[50] msrket value, then its real value; that I will faithfully endesvor'and as a member of said board willlaove to have eaoh itern or taxable property whioh I ~believe to be assessed for said year at less than its true market value, or real value, raised on the tax rolle to what I believe to be it-e true cash market value, if it has a oarket value, and Lf not, then b its reel value; and that I will faithfull9 sudaavor to have the *3 Gf30. F. Shepprd, paged 14

real 'eatdie a@ 4.&TQvsrunto thereon oub~~ot tQ +uat1on, lyln& 'in ad.(l~~osUnby, bbtt nay ~be~~render$d tag 016 ior " ttixabien b~y'any eerporatlon a ln4lrldual, OF by ,thrir &a iklly~hd laay be~pradtloable, agytib 4~. repl&dtritWiVd, end that I will, aa fully a8 ie praotloable, riew and Insbeet al;L' other~te%able property In said oounty ren- that I will to the best of dezyd to at3 as aforesaid; my ability m~ake a true esttite oi the aash value, the market value of such property, if suoh property has a @larkat valtle, and, ti it has no'ma~ket value, then bhe real value of all euah property, both xeal and personal, on the firs% day of January next proowiing; and that I *4 ;:on. Sec. Ii. ;heph'erd, pqu 15

will mice up and attach to eaoh aseassmeut sheet made up and aworn to by the ~&aid propsrty ownera, their agente or repreeentatfves, a txue arreeawacmt and velua- tlon of said property, tngether with a mtmoranba of all facts whioh I si.ay L-0. bsaring upon the valus of said tamb1.e property, and that X w&l1 make nil. poaalbls inquiry oelatlve .bo the true value of suoh propert;r~ and thet I will attadh aaid raawrranda and statmmnt of faots that f may asoortain 88 aforseaid to the said asseesmnt she&a of the respeotive property onnersb That I have read and urpderstend the several provisions of the Constitution and law of thie State relative to thhe valuatioa of CarabZe property, and that I will faithfully do, and psrforsp everg duty reendzwct of ~6 (or. depuby tnx s.messor es tex &BB~SIIOF ) , by khe Oans~l- tution end laws of thie State. So help me f&d.*. TM0 oath shU1 be administered by the oounty aleric and shall ba in brzplioats; the orLia;inal shall be by the clerk riled reoorded t&e reooa?d#a of the amnty, and in the dupbieate shall bo retainad by the assessor, OF the bepity, aa tha oasq may bei+ (tit. Tt14, Vernon*0 4b. aiv. stab., Texas)

?urtlmmaw, as throwing additional light.upon' the d&let of the t8x aeaesss% Andy eol2eator, when.hs assssaos property for tam&ion; wo m.mfer.to Artlole 7822 of V*rnon*a Annotated Oiril Statute8 of Te?.aa, whLah provldesl

*AH. 78818.. me 88688sor of tarea ahall,.on or bsiare the Clpst bay of Aqprrt of esoh year far :.whloh bhe na~arenmnt is medo, retarn ,his roll,s ,or aaslo8mont books of the taxable pxoprty rendered ta htn or ltsted by him for that year6 after they'have been -de in eooordmae ulth the g@~risians of this titls (Title lea) to the oounty board of egualieatlon, veirified bf hie afftdavit, substantially on the followlug form 'The atate of Tera8,

COUR ty azm38sor of “1, oounty, do solemnly swear that the rolls (or booke) t which this is attached contain a oorreot and full l.isz *5 of the real and oersonal cronertu subleat to taxation in <rouIlty , - 80 &r a6 I have been able ta aauJertain the aame~ that I have ~sworn everv property toWme in the oounty, or caused psrson listing the mune to be done in Ipanner and form as provided by law, and that the asssased value set doan in the proper column opposite the several kinds and desorlptiona of property is the true and oorreot valuation thereof as asoertained by au;~and the footings of the several oolumns in said books and the tabular statement re- turned la oorreot, a8 I oerlly believe.* (Parenthetioal interpolation and emphaefe ours)

You are therefore advised that when an Independent sohool distriot avails itself of the aervioes oi the oounty assessor aolleotor POP the asaesament and tmlleotlon of the sohool distriot's taxes, said officer in making the aesessamnts is governed by the proviafons of law applicable generally thereto8 he does so under the obligation of his several oaths which are presorlbed by legislative enaotment. He ia required by law to perrorm his offloial duties l..n full aooord with the constitutional and statutory provisions govarn- ing~.aruPa. The said WHh# by which he is bound and whioh have been set out in th%s opinion do not set up one stcandard of V&XI to be toUom4by him 111 making his asaesements for eehool distriats and another and different standard of value to be set up by hin in asking his assessments for oounty and Sate purposes.' The standard of value required in all eseess- ments made by him is identloally the same. This standard of value irr set out in the statutes of Texas, aa heretof'ore shown, and is not to be set up by the reaolutlons of the trusteea or an independent mohool distrlot. An lndependeut sahool diatriot has no right to set up its own standard of valuation ln lieu of that set up by legislative aot; It has no right to substitute ita judgment as to the value of the property assessed for the judgment of the tax assessor who is acting under the dlreotlon of general law and the sanotlon of his oaths; it has no authority to require the assessor and oolleator to disregard his oath, and is wholly devoid of any right to require the oounty assessor and aolleotor to assess *6 Eon. Gee. Ii. &epparcs, pn;-:e 17

taxes upon tke property situated in the school district upon any different or greater value than ia the value lawfully arrived at and used by him in assessing taxes for State and county purposes.

Yours very truly