for the same; provided, that in any county wherein the records are complete and show all sales and delinquencies since January 1, 1885, the commissioners' court thereof shall have power to make provision for having such delinquent tax record' compiled in the county from such records, and at the expense of such county, on forms to be prescribed and furnished by the Comptroller. Such 'delinquent tax record' shall be made in duplicate, one copy to be filed with the county clerk of the county and one copy to be sent to the Comptroller of Public Accounts of the State of Texas; provided further, that whenever it shall be determined y any county to compile the 'delinquent tax record,' in accordance with the above provisions, an order to that effect shall be passed and entered by the commissioners' court, at a regular or special session of such court, an a certified copy of such order shall be immediately transmitted to the Comptroller by the county judge, and the Comptroller, upon receipt of such certified copy of the order of the commissioners' court, shall forward to the county judge the necessary blank forms to be used in the preparation of 'delinquent tax record.' The 'delinquent tax records' compiled by counties, as herein provided, shall be certified to as correct by the county judge, and when so certified to by the county judge shall have all the force and efficacy as if signed by the Comptroller, and shall be prima facie evidence that all the requirements of law have been complied with by the officers charged with any duty thereunder as to the regularity of listing, assessing, levying of all the taxes therein mentioned, and reporting as delinquent, or as sold to the State, any real estate whatsoever, and that the amount alleged against said real estate is a true and correct charge."

this State, and to have such lists bound in books, to be called 'delinquent tax records,' showing when the lands or lots were reported delinquent or sold to the State for taxes, also the name of the owner at the time of such sale or delinquency, if known, the number of acres, the amount of taxes due when first sold, and the amount of all taxes assessed against the owner thereof and returned delinquent for each year, as shown by the records of his office; and in making up the list or lists contemplated by this act for each county, the Comptroller is hereby required to make corrections and supply omissions in the description of any real estate embraced in said list or lists, so that when the corrections are made and the omissions are supplied the description will be such as is given in the abstracts of all the titled, patented and located lands in the State of Texas, or as required in section 12 of this act, such as may be furnished by the Commissioner of the General Land Office; and the Comptroller is further required, in bulk assessments, to apportion to each tract or lot of land separately its pro rata share of the entire tax, interest, penalty and costs. The list for each county, when signed by the Comptroller, and assessment rolls or books on file in the collector's office, 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, levying of all the taxes therein mentioned, and reporting as delinquent, or sold to the State, any real estate whatsoever, 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 inventories of the assessor's office, then said inventories shall be admissible as evidence of the description of said property. 'delinquent tax record' for each county shall be preserved by the Comp"Sec. 10. If any person shall fail or troller in his department, and upon refuse to pay the taxes imposed upon completion of such records the Comp-him or his property by law, until the troller shall cause a duplicate of same to be sent to the county clerk of the county for which such 'delinquent tax record' is made, or, if unorganized, then to the clerk of the county to which said unorganized county is attached for judicial purposes, and may require of said county clerk a receipt

This

Tabled on motion of Mr. Robbins. Mr. Blair offered amendment: the following

Amend by striking out section 10 and inserting the following:

31st day of January next succeeding the return of the assessment rolls of the county to the Comptroller, a penalty of 10 per cent on the entire amount of such taxes shall accrue, which penalty, when collected, shall be paid proportionately to the State and county, and the collector of taxes

years has not been furnished as provided for in section 3 of this act, the collector of taxes shall also, at the same time, make in triplicate a list of all lands and lots that have been previously sold to the State for taxes of former years, which have not been redeemed, and on which the taxes are delinquent for the preceding year, and shall present the same to the commissioners court for examination and cor

and when so examined and corrected by the commissioners court, such lists in triplicate shall be approved by said court, and one copy thereof shall be filed with the county clerk, one retained and preserved by the collector, and one copy forwarded to the Comptroller with his annual settlement reports."

Tabled on motion of Mr. Robbins. Mr. Robbins moved the previous question, and the main question was ordered.

Senate bill No. 240 was passed to a third reading.

Mr. Brigance moved to adjourn until 9 a. m. to-morrow.

Lost.

Mr. Love moved to suspend the regular order of business to take up and place on its second reading, Senate bill No. 83, the Wayland fee

shall, by virtue of his tax rolls, seize and levy upon and sell so much personal property belonging to such person as may be sufficient to pay his taxes, together with the penalty above provided, interest and all costs accruing thereon. If no personal property be found for seizure and sale above provided, the collector shall, on the 31st day of March of each year for which the State and county taxes for the preceding year only remain un-rection of any error that may appear, paid, make up a list of the lands and lots on which the taxes for such preceding year are delinquent, charging against the same all taxes and penalties assessed against the owner thereof. Said list shall be made in triplicate and shall be presented to the commissioners court on or before the first Friday in May of such year, for examination and correction of any errors that may appear, and when so examined and corrected by the commissioners court, such lists in triplicate shall be approved by said court, and one copy thereof shall be filed with the county clerk and one copy retained and preserved by the collector and one copy forwarded to the Comptroller with his annual settlement reports. When such list of lands and lots delinquent for the preceding year only is corrected as provided for in this section, then such list shall be immedi- | bill. ately advertised by the county clerk, as provided for in section 5 of this act, and after such advertisement, suit shall be instituted against delinquents for all taxes and penalties due in the district court as above provided, and such list, as furnished by the tax collector and corrected by the commissioners court; and the assessment roll or books on file in the collector's office or either said list or assessment rolls or books shall be prima facie evidence that all the requirements of the law have been complied with by the officers or courts charged with any duty thereunder as to the regularity of listing, assessing, levying all taxes therein mentioned, and reporting as delinquent any real estate whatsoever, and that the amount alleged against said real estate is a true and correct charge: and in cases in which the description of the real estate in said list or assessment rolls or books is not sufficient to identify the same, and of which property there is a sufficient description in the inventories of the assessor's office, then said inventories shall be admissible as evidence of the description of said property. In the counties where the delinquent tax record for former

On the motion to suspend, yeas and nays were demanded by Mr. Boyd, Mr. Bertram and Mr. Barbee.

The motion prevailed by the following vote:

Alexander.
Bailey.
Barbee.
Barrett.
Bell.
Benson.
Bertram.

Blackburn.
Browne.
Bumpass.
Burney.
Burns.
Carswell.
Childs.
Conoly.
Crawford.

Cureton.
Curry.

Dean.

Dennis.

Yeas-67.

Dorroh.
Doyle.
Drew.
Evans of Hunt.
Feild.

Fields.

Freeman.

Garrison.

Gilbough.

Harris.

Henderson.

Hill of Gonzales.
Holland of Burnet.

Humphrey.
Jones.

Kimbell.

Kirk.

Lillard.

Love.
Martin.

Maxwell.
McKamy.

McKellar.

Mercer.

Moore, Fort Bend.
Moore of Lamar.
Morton.
Mundine.
Neighbors.
Oliver.

Have had the same under consideration, and I am instructed to report the same back to the House with the recHave had the same under considera- ommendation that it do not pass, for tion, and I am instructed to report the the reason that a similar bill has alsame back to the House with the rec-ready been reported to the House with ommendation that it do pass, but that the recommendation that it do pass. it be not printed.

Senate bill No. 216, a bill to be entitled "An act to authorize towns and tled "An act to amend article 745, of the Revised Civil Statutes of the State of Texas, requiring foreign corporations to file their articles of incorporation with the Secretary of State, and imposing certain conditions upon said corporations transacting business in this State, and authorizing the Secretary of State to issue permits to such corporations."