Aransas Pass Progress (Aransas Pass, Tex.), Vol. 8, No. 1, Ed. 1 Friday, April 7, 1916 Page: 1 of 4
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ARANSAS PASS PROGRESS
Volume VIII
ARANSAS PASS, SAN PATRICIO COUNTY, TEXAS, APRIL 7, 1916,
Number 1
THE CITY OF CERTAINTY, WHERE SAILS MEET RAIL
CITY ON TRAIL OF EVADERS OF 1910 TAX AND UNKNOWN MINERS
Proceeds Under Tax Laws of Revised Civil Statutes of Texas of 1911, Title 126, Chapter 1
to 19 inclusive, Which Judge Wailing Rules is Not the Proper Method of Procedure —- Case
Will Be Appealed___To Be Nb*Truce or Treaty in the Enforcement of Collection of All Taxes
Will Aransas Pass revert back to
a cow pasture or will it proceed to
its manifest destiny of becoming a
large mainland city contiguous to the
new $3,000,000 deep water harbor at
this point? is a question which must
be decided by the higher courts of
the State, inasmuch! as the decision
rendered by Judge Walling in I lie dis-
trict court at Sin ton last week im-
plied that the city administration had
no authority to cause the publication
of the delinquent tax list published
in the Aransas Pasts Progress in 1015, 1 and patented lands in the state
which, if it holds, precludes the pos-
sibility of collecting taxes by process
of law.
The decision perpetuated the injunc-
tion brought by Linton J. Usher, W.
H. Starbuck and C. F. McAlister to
restrain the city from paying warrants
issued to The Progress Printing Co.
in payment for the service rendered.
W. H. Young and Miller C. Nelson
were attorneys for the plaintiffs and
City Attorney J. E. Greer and Judge
J. G. Houts. of Sinton, were attorneys
for the defendants to the suit. The
decision was evidently based upon a
Galveston decision, which city operates
under a special charter that 'does not
require the publication of delinquent
taxes in order to proceed to enforce
the collection of taxes, and does not
apply to cities or towns operating un-
der the general laws of the state whic
were followed by the city administra-
tion in proceeding to enforce the col-
lection of delinquent taxes that have
been delinquent for various years since
the city was incorporated in 1910.
■ The administration had no other
recourse than to follow the statutes
as laid down by the general laws of
the State, therefore the tax laws of
the Revised Civil Statutes of Texas
of 1911, upon the advice of the most
competent, legal talent in South Tex-
as, was followed, and comes under Ti-
tle 126, chapters 1 to 19, inclusive.
This law governs the collection of all
state and county'taxes and incorpora-
ted cities and towns incorporated un-
der the general law and is not appli-
cable to cities working under a spec-
ial charter.
Provisions of the Law.
Article. 7683 of Chapter 15 provides
that for the purpose of taxation, real
first sold', and the amount of all tax-
es assessed against the owner thereof
and returned delinquent for each year
as shown by the records of the tax
collector’s office; and, ' in making up
the list or lists contemplated by this
chapter, corrections and omissions in
the descriptions of any real estate
embraced in such list or lists shall
be made, so that, when the corrections
are made and the omissions supplied,
the descriptions will. be such as giv-
en in the abstracts of all thfe titled
of
Texas, or as required, in section 12
of this act (article 7694 of this chap-
ter,) such as may be permitted by
the commissioner of the general land
office, and it shall be required, in
bulk assessments, to apportion to each
tract or lot of land separately, its
prorata share of tib]e entire tax, pen-
alty and cost. The list for each coun-
ty, when certified to by the county
judge, and assessment rolls and books
on file in the tax collector’s officer
shall be prima facie evidence that all
the requirements of the law have been
complied with by the officers charged
with any duty thereunder, as to the
regularity of listing, assessing, levy-
ing of ail the taxes therein mention-
ed, and reporting as delinquent or sold
to the state any real estate whatso-
ever, and that the amount alleged
against said real estate is a true and
correct charge;' and, in cases in which
the description of the property in said
list or assessment rolls or books is
not sufficient to properly identify the
same, and of which property there is
a sufficient description in the inven-
tories in the assessor’s office, then
said inventories shall be admissabie
as evidence of the description of said
property. This delinquent tax record
l'or county shall be delivered to and
preserved by the county clerk in his
office; and the commissioners’ court
shall cause a duplicate of same to
be sent to the comptroller; provided,
th,at, where the records are incomplete
in any county, it shall be the duty of
the comptroller to furnish such coun-
ty with a certified copy of the delin-
DELINQUENT TAX MUDDLE
The city administration is on the trail of property owners who
have been dodging the payment of 1910 tax, and incidentally it is
doing its duty toward the community by making a determined ef-
fort. to eoilect all delinquent taxes for the years 1910, 1911, 1912 1913
and 1914, which aggregate many thousands of dollars, and there should
he no truce or treaty while performing this onerous task. There
has been no disposition to bring suiji against persons unable to pay
their taxes because of unfortunate Jnreumstances such as sickness in
the family or from lack of employment, but. their efforts are being
directed toward property owners who can afford to pay and will
not, and against the unknown owners of more than 3000 parcels of
land lying within the corporate limits from which the municipality
or school district receive no revenue/ and will not until such time as
this unknown properly is sold at tax sale and passes into the hands
of known owners. The city administration lias made diligent Effort
to ascertain the names and addresses of these unknown owners and
have been assisted in this effort by County Attorney Conn Brown,
from whom was recently purchased an abstract purporting to give
the names and addresses of unknown owners, at a eost of around
$700.00. This abstract has. been in the possession of the city hut
about six wdeks which is not of sufficient time to determine its util-
ity and value. However, names and addresses furnished from this ab-
stract for the 312 citations recently published resulted in the larger
portion of letters being returned.
Had previous administrations performed their full duty to the
public in the past, the question of the validity of the 1910 tax would
have been settled in 1911 or 1912 and the present muddle in regard
to delinquents avoided, but inasmuch as this duty was palpably neg-
lected, it is well that, the matter is being brought to an issue. Noth-
ing could be gained by further delay and much good will accrue the
city by the adjustment of the difficulty.
There is either a law whereby the administration can enforce
the collection of taxes from which they derive revenue for main-
taining the municipality, or else there is no law. Should the latter
prove true, then property owners who have been doing their duty
as citizens by paying their taxes regularly should be apprised of the
fact that they may cease to pay a tax that no law can enforce. On
(he other hand, if there he a law on the statute books that will compel
the payment of delinquent taxes, then that law should he vigorously
applied.
The Progress is of the opi nion that there' is such a law and
that this law is embodied in the Revised Civil Statutes of Texas,
Title 126, chapter 1 to 19, inclusive, therefore it will continue to
believe that the city has proceeded legally in its effort to enforce
the collection of delinquent taxes until such time as the higher
courts hold otherwise.
Dodging the 1910 Tax. ; list of San Patricio county for 4914,
The recent decision of the Fourth, for which it charged a publication
court of civil appeals in the case of ! fee of twenty cents -for each).
Gadena vs. State of Texas, practical- j tract or parcel of land advertised to
]y covers all the points at issue re- be paid in cash upon completion of
garding the legality of the ’ levy of I the service. The contract between
the city of Aransas Pass in 1910. It j the Progress Printing Company and
was a case in which, the petitioners j the county commissioners was drawn
sought to prevent the collection of i up by County Attorney Conn Brown,
school taxes in the Benavides Inde- ! and there was no question as to im-
pendent school district of Duval coun- j validity as the county commissioners
ty. The district was created March j paid the account in full upon the com—
22, 1915, and went into effect June j pletion of the service, which plainly
19, 1915. The lower court held the indicates that tb,e publication fee
creation of the district to be valid,
but granted an. injunction to prevent
the collection of taxes during 1915
because the district was not in ex-
istence on January 1, 1915. The opin-
ion which was written by Chief Jus-
tice Fly voiced the decision of the
court to set aside the injunction.
Chief Justice Fly recites that the leg-
islature intended the people to, re-
ceive the benefits of the creation of th
school district and continues; “All
property owned on the first day of
January is subject to any tax au-
thorize.d by law, whether such, taxes
have been authorized theretofore or
may be authorized during the year,
and they can be levied by the body
given power to levy at any time dur-
I ing the year.” The action of the
j board was upheld in levying the tax.
j “The judgment is affirmed,” says
| the opinion, “insofar as it held the
I school district to be legally created
and organized, but that portion of it
which perpetuated the injunction as
I to taxes being levied for 1915 is re-
| versed and judgment here rendered
setting aside such injunction.”
j It is pointed out that if the con-
tentions of plaintiffs were restrained
! to the effect that no taxes can be
| levied for the year 1915 because the
district was not in existence on Jan-
! uary 1, of that year, it would be im-
possible for the district to collect, any
taxes until 1917.
“The law allows it and the court
for publishing the delinqnent list of
the city is neither illegal or excess-,
ive, as both accounts were based upon
the law as provided in the Revised
Civil Statutes of Texas, Title 126,
chapters 1 to 19, inclusive. ,./
If the law assesses a publication
fee not exceeding twenty-five cents
for each year’s delinquency which
must be paid into the city treasury,
it is reasonable to presume that the
publisher should receive this fee as
the legislature evidently intended when
it created the law governing such,
matters. It does not, cost the prop-
erty owner who has paid his taxes
one cent, but it is a penalty upon
the property owner who wilfully or
otherwise permits his taxes to become
delinquent. If the legislature had not
intended the publisher to receive a
stipulated fee for th,e publication of
delinquent tax lists for each year, it
would not have made such provision
in the law, and if this is not a cor-
rect interpretation of the law and the
intent of the legislature, a higher
court than the district court of Ban
Patricio County will have to rule oth-
erwise.
TRUSTEES EXPECTING
EITHER OIL OR GAS
quent list for any year or years.
Article 7686 of chapter 15 provides j commissioners’ court, and
that “On receipt, of such delinquent j certified by the county clerk
.ttax
awards it,” therefore, it is reasona-
made; provided, that all corrections i in which any lots or blocks of land : jjle to assume that, under this decis- .
made in such record, under this ar- j situated, within the incorporate limits j0n the Fourth court of civil ap- ' Ul'oun e !' d
tide, be noted in the minutes of the of said city or town have been return- peaiS) th,e tax levy for the city of
shall be \ ed delinquent or reported sold to the Aransas Pass for 1910. which was
Aransas Pass Well Down 2065 Feet
In Favorable Formations.
The most encouraging formation
in qny well in this sec-
tion is now being drilled into at the
well of the Aransas Pass Oil A Gas
. . to the j;said city or town for the taxes due made under the same conditions, was ^ Hevelopmenl Lo., drilling on the bay
record containing a complete list j comptroller, who shall note the same : thereon the city council may pre- absolutely legal and that the taxes1;J>roni here Aransas Pass. -'oday
property shall include all lands.yyiwaii'^ ;,&nd,.1.C)tsy.that have -been ! upon his delinquent tax record; pro- pare lists of delinquents in the same j*0r jpio. and all the costs and pen- llle weJ1 down- 2065 b*et and since
’ ' ’ ■*'” reported delinquent or sold-Ad the viried, that in the event such*, delin- j manner as is provided for in article atties attached thereto are legally passing the 2000 toot mark hard rock
state for taxes for. any year or nuffifeer j quent tax record be not published ; 7685, and; when such lists shall be tjU6j and tbjs will run into a large has been encountered right along, al-
of years since January 1, 1885, and com,correctly in accordance with the copy ' certified to as correct by the mayor sum fbr y10se wh,o have been dodg- ternaling with shale. Visitors were
taining also the data and information 1 *ueh newspaper, then no „f said city or town, the city coun- jng t,ie payment of the 1910 taxes all constant all day yesterday and again
mentioned in article 7685 of this j compensation shaft be allowed for such t.q may direct the) city attorney to these years. today. Every indication shown in oth-
chapter, it, shall e the duty of the publication.” ' - / i file suit in the district court of the j %b Publication Fee. ftl> deep well fields are being .meouri-
the State, and all. buildiEigs' and fix-
J&rfes,tlieceoar'and appertaining there-
to, except such , as are exjpressly ex-
empted by law. (Acts 1895, p. 50;
amended act 1897, p. 132).”
This amended act of 1897 repeals
all laws in conflict with it.
county clerk of each of the, counties , \rticJe 71
Artide 7684 of chapter 15 in show-. o£ this state, respectively, to 'certify ! >>jf wy, shal, faii or
be a lien on j tbe same t0 the commissioners’ court. ■
, , publication Fee.
7692 of chapter 15 ’jiESWides i county in j^uVurTsald city or lowir^^ ^ sieged ^eessive .publi- ,
ing delinquent taxes to
the land, provides that “all lands or
lots which have been returned delin-
quent or reported sold to the State,
or to any city or town, for taxes due
thereon since the first day of Janu-
ary A. D., 1885, or which may hereaf-
ter be returned delinquent or report-
ed sold -to the State, or to any city
or town, shall be subject to the pro-
vision of this act; and said taxes
shall remain a lien upon the said land,
although the owner be unknown or
though it be listed in the name of a
person not the actual owner; and
though the ownership be changed, the
land may be sold under the judgment
of the court for all taxes, interest,
penalty and costs shown to be due by
such assessment for any previous
year.”
Article 7685 'of chapter 15 provides
that “It shall be the duty of the
commissioners’ court of each county
in this state immediately upon the
taking effect of this chapter to cause
to be prepared by the tax collector, at
the expense of the county (the com-
pensation for making out the delin-
quent tax record to be fixed by the
commissioners’ court,) a list of all
lands, lots or parts of lots sold to
the state for taxes since the first day
re--,for the recovery of the ; ^ fee f01. publicatioSmf a llLindred feotj£
taxes due on said property, together fo„ Hc, +>ia VPavc igpT ~
recorded in a book, which book
be labeled and entitled “ Delinquent
Tax Record .of ..........County,” The
delinquent tax record shall be ar-
ranged numerically as to abstract num
bers, and shall be accompanied by an
index showing the names of delin-
quents in alphabetical order.
Delinquent List Must Be Published.
.Article 7687 chapter 15 provides that
“Upon completion of said delinquent
tax record by any eounty in this
state, it shall be the duty of the
commissioners’ court to cause the sani
to be published in some newspaper
published in the county, for three con-
secutive weeks; but, if no newspaper
is published in the county, such list
may be published in a newspaper out-
side of the county, to be designated
by the commissioners’ court by con-
tract duly entered into, AND A PUB-
LISHER’S FEE OF TWENTY - FIVE
CENTS SHALL BE TAXED AGAINST
SUCH TRACT OR PARCEL OF LAND
SO ADVERTISED, WHICH FEE WHEN
COLLECTED, SHALL BE PAID INTO
suc-
ceeding the return of the assessment
rolls of the county to .the comptroll-
er, a penalty of 10 per cent on the
entire amount of such taxes shall ac-
crue; which penalty, when collected,
shall be paid porportionately to the
state and the county; and the collect-
or of taxes shall, by virtue of his tax
rolls, seize and levy upon and sell so Ngv commissioners proceeded to
Over
for^
around
gumbo
forma-
, j fuse to pay the taxes imposed upon ' ™xes cue on saia progeny, logemer j&q^er)t tax list for the years 1910', drilled UT-Tikh
for examination and correction and i ^ ^ properly by law unlil the ! with Penalty, interests and costs of. i ml |q|„ ;m(] lfM,( as ......... bv plain- 1800 feet then back into red
shall thereby cause the same, to be j lbirty_fjrgt day of January next sue- ; which suit may be brought m , ^ ^ jg a maltep for a court and shale, then rough rocky
8 ia ’■ ' “ ----------the same manner as is prescribed for j wbjcb bas the time and the 11ion now being drilled in carries con-
in article 7687 of this chapter, for j inclination t0 g0
the bringing suit by the county at-
into the merits of eviction to the trustees and drillers in
the case. The publication fees were charge of this well that gas or oil
based upon the law providing for may be expected at any time,
same in the Revised Civil Statutes of One. of the trustees of the Aransas
The above laws were the laws un- I Texas, Tittle 126, chapters 1 to 19, in- . Pass Oil & Gas Development Compa-
AlGnU.. ___1-^ ’ -.Y„ lllOf /Tol 1 TO_
der which Mayor J. J. Todd and the
torney.”
Law Is Either Right or It Is Wrong.
elusive, which) provides that delin-j ny today stated to The Progress;
quent taxes shall be published each | “About a week ago we wrote quite
year and that a publisher’s fee of a number of outside property own-
much personal property belonging to force the collection of delinquent tax- j twenty-five cents shall be taxed against ers who had never- taken any stock
such, person as may be sufficient to j es> which aggregate many thousands such tract, or parcel of land so ad- ' jn our company, calling their atten-
pay his taxes, together with the pen- j 0f dollars. The laws are either right vertised and that there shall not be tion to the fact that we were en-
alty above provided, interest and all or they are wrong, and the proper : allowed for said publication a great- gaged in putting down an oil well
costs accruing thereon. If no person- place to ascertain their validity 1 er amount than twenty-five cents here ' in Aransas Pass, which was
al property be found tor scizuie and jg before a competent and unbiased foj* ench tract of land so advertised, strictly a community proposition and
sale, as above provided, the collector j court, consequently the case will be j q^e alleged excessive publication fee promoted by some of our business
shall, on the thirty-first day of March i appealed to the Fourth Court of Civil js due to the fact that the fee was men }iere soleiy for lfle pul»p06e of
of EACH YEAR for which the state ! Appeals at San Antonio. Should this made for each of the years 1910, 1911, tryi t0 develop oil or gas for the
and county taxes, for the preceding 00urt decide that, this is not the moth- . i912 and 1914. Had previous adminis- benef°t of property owner.s\
year only, remain unpaid, make, up a 0d of procedure to enforce the collec- ! trations performed their duty under
list, of the lands and lots on which, tjon 0f delinquent taxes it will be- ! the law the delinquent tax lists
tiie taxes for such preceding year are | come incumbent upon the administra- should have been published annually
delinquent, charging against the same yon pj>0ceed according to the laws and all lh,e penalties attached thereto,
all taxes and penalties assessed against prescribed by the Galveston special in which event the publication fees
the owner thereof. * * * * when charter which provides that the con- , would have been identically the same
such list of lands and lots, delinquent st.ituted authorities can go after the 1 as when published all together. It
for the preceding year only, is cor- tax evader directly without process of was through no fault of the city
THE COUNTY TREASURY; and the , reeled, as provided for in this article, publication of the delinquent notice, administration or the Progress Print-
owners
“Among replies vve are receiving is
one today from a Mr. J. H. Behnear,
of Medford, Okla., enclosing check for
$25.00 for one share, and reading as
follows: “I believe it is our duty
to help develop or try to find some-
thing, as you have started to do, and
h.ope all property owners will do at
least as much as we have, and that
we will succeed. If not, alright any
j <111(1 MIL/ | t gU tvtij lW j't vi v XvJX itx u i
commissioners’ court of said county j THEN SUCH LIST SHALL BE 1MME- as implied by Judge Walling’s decis- ' ing Company that property
of January 1885 and which have not siian not allow for said publication a DIATELY ADVERTISED, AS PROVID- ion. In any event the administration permitted their taxes to become de- , „
ED FOR IN SECTION 5 OF THIS ACT is but doing its official duly in mak- linju nt, neither was it obligatory for > xve ™ ;;
(ARTICLE 7687 OF THIS CHAPTER.) ing a determined effort to collect all the Progress. Printing Company to pub- vve strike it soon 1 remain, e e.
Article 7693 of chapter 15 providing delinquent taxes. The people demand lish the delinquent tax list for four ^ i’1*1 slKdl ^eis a*s ieee
publications in a newspaper provided j law available to incorporated cities jt and the law requires it. It is years for the price of one year. While make us trustees feel that our
be proved by the and towns says “any incorporated city not equitable for some to pay their the Progress Printing Company charged effot ts aiv appreciated. Ii the pi op-
have' taxes while others, through alleged a publication fee of twenty-five cents W owners only could be convinced
been redeemed, in their respective , greater amount than twenty-five cents
counties and unorganized counties at- j for each tract of land so advertised;
tached thereto, and to have such lists and said publication, and any other
recorded in books to be called the
“Delinquent Tax Record,” showing for in this act, may
when the lands or lots were reported affidavit of the printer of the news- | or town or school district shall
delinquent or sold to the state for
tax< s, also' the names of the owners
at. the time of such sale or delin-
quency, if known, the number of
acres, the amount of taxes due when
paper in which the publication was j the right to enforce the collection of legal technicalities, evade and dodge per year for each tract or parcel of
made', his foreman or principal clerk, j delinquent taxes due it undeT the pro- the just payment of tithes. Many of land advertised, it was upon a time
annexed to a copy of the publication,
specifying the times when and the pa-
visions of this chapter.” the taxes delinquent are for the year warrant basis, whereas the Progress
Article 7699 of chapter 15 provides 1910, the contention being that the Printing Company during the year
that this well is being drilled for
t-heir benefit, and for no other pur-
pose, vve believe they would all re-
spond by taking.one share of this
paper
in which the publication was that any incorporated city or town, : levy for that year was illegally made. : 1915 published the delinquent tax
(Continued on page 4)
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Warrick, W. E. Aransas Pass Progress (Aransas Pass, Tex.), Vol. 8, No. 1, Ed. 1 Friday, April 7, 1916, newspaper, April 7, 1916; Aransas Pass, Texas. (https://texashistory.unt.edu/ark:/67531/metapth975106/m1/1/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting Ed & Hazel Richmond Public Library.