No modification of this tax in any of its essentials has taken place since 1880. It remains a tax on property, applying an equal and uniform rate to all real and personal property, except such as is exempt.1 Though there have been no additions to the list of legal exemptions, certain species of property have been rendered exempt by being declared religious or charitable. On the other hand, United States treasury notes and national bank notes, both of which were exempt by national law in the preceding period, became taxable in 1895 as a result of changes in the Federal law, and also, the property of the International and Great Northern Railroad which had been exempted in 1875 became taxable in 1900.2

The lists of taxable property have been amended to include new species of property; for example, bicycles and tricycles were added in 1895, and in 1905 automobiles were added to the taxable List.3

Amendments of the laws exempting property have been made with a view of defining more explicitly the exempt property of religious, charitable, educational, and public corporations.4 Thus in 1913 the property of the Young Men's Christian Association and of the Young Women's Christian Association, including their endowments, when not used for profit, and the funds and property of fraternal benefit societies, were exempted from taxation.

1 For interpretation of the meaning of the words "equal and uniform" see Missouri, Kansas and Texas Ry. Co. v. Shannon, 100 Tex., 379 (1907).

2 Laws of 1895, Reg. Sess., pp. 37, 49. Laws of 1899, p. 299. The I. & G. N. exemption expired August 5, 1900. and the property was assessed and taxed for the remainder of that year in the proportion that the remaining part of the year was to the whole year.

3 Rev. Civil Stats., 1911, art. 7518.

4 Laws of 1905, p. 314. Laws of 1907, p. 302. In 1910 state farms on which the convicts are worked were made taxable for county purposes only; Laws of 1910, Fourth Called Sess.. p. 122. Laws of 191.S, Reg. Sess., pp. 153, 234. Rev. Civil Stats., 1911, art. 7507.

State taxes have been released or donated to counties and cities suffering public calamity from fire, flood, and cyclones.1 The releases were for only a year, except that in 1903 all of the state ad valorem taxes, three-fourths of the occupation taxes, and all of the revenue poll taxes accruing within the county of Galveston were donated for a period of fifteen years to the city of Galveston to be applied to a trust fund to pay the interest and contribute towards the sinking fund of the debt incurred for raising the grade of the city.2

Under the laws of 1876 and 1879 assessment took place between January 1 and June 1, and collection began October 1 and payment was voluntary until March 1, except that taxes of nonresidents were payable to the comptroller by January 1. In 1887 the date after which forced collection took place was changed from March 1 to January 1, except that the payment of taxes of non-residents at the comptroller's office was voluntary until February l.3 It was believed that more money was in circulation on January 1 than on March 1 and that payment would thus come easier, especially to farmers, at the earlier date. In 1897 the time for voluntary payment was extended from January 1 to January 31, and in 1909 the time of assessment was changed so as to occur between January 1 and April 30.4 The law at present (1915) then is that assessment shall take place between January 1 and April 30 and that taxes are due October 1 and are voluntarily payable until January 31.5

A subject of unending, confused, and, for the most part, ineffective legislation has been that dealing with unrendered lands and delinquent taxes. The provision in the Constitution of 1876 for the annual sale of land for delinquent taxes and the legislation thereunder in 1876 and 1879 were expected to solve the difficulties of enforcement of payment and to lead to a "golden flood" into the treasury. In 1879 the task was imposed upon the comptroller of compiling lists which would enable the commissioners' courts of the organized counties to ascertain lands unrendered for taxes between 1871 and 1876. By 1882 the lists of only forty counties had been compiled, and these were so defective because of inaccuracies in the records that the collection of the taxes was suspended until more accurate lists could be furnished. Forced sales on the basis of the inaccurate records would have resulted in clouds upon land titles which only expensive litigation could remove.1 The comptroller stated that it was impossible to compile accurate lists, so in 1884 it was left to the owners or agents of unrendered lands between 1871 and 1876 to render them, - a confession of the state's inability to reach them and of its withdrawal from the attempt.2

1 Laws of 1881, pp. 25, 106. Laws of 1882, p. 31. Laws of 1893, p. 169.

2 Laws of 1901, Reg. Sess., p. 298. Laws of 1903, p. 10.

3 Laws of 1887, p. 127.

4 Laws of 1897, Reg. Sess., p. 132. Laws of 1909, p. 372.

5 Rev. Civil Stats., 1911, arts. 7508, 7615, 7692.

In the case of lands assessed but delinquent since January 1, 1870, the legislation of 1876 and 1879 provided for their seizure and sale, and that if they should not be purchased by individuals at the tax sales, they should be bid in by the state. In 1879 it was made the comptroller's duty to forward to the tax collector of each county on or before January 1 a complete list of all real estate that had been sold to the state for taxes assessed since December 31, 1876. The state apparently withdrew from the attempt to collect forcibly those assessed prior to January 1, 1877. A large amount of land sold for taxes in 1877 was bid in by the state and under the provisions of the law it should have been sold at the end of two years as public land. But before sale could be made, legislation in 1879 extended the time for redemption and these relief acts were almost as regularly passed as the legislature met. No successful effort to enforce the payments of taxes on land bid in by the state was made between 1876 and 1895-7. Many of the sales to the state were erroneous, because taxes had been paid on the land, but through ignorance of the owner or agent, they had been paid in the name of the wrong grantee. , Owners waited, counting on more favorable inducements to redeem, and in the meantime they enjoyed the use of the land without payment of either taxes or rent. The exacting requirements of the courts as to the description of lands for assessment, in advertisements for tax sales, and in conformity to all the minute details precedent to seizure and sale, destroyed confidence in tax titles, and taxpayers were not prompted to payment, therefore, through fear of purchase by individuals.1

1 Laws of 1882, p. 39.

2 Comptroller's Report, 1881-2. Laws of 1884, p. 35.