fraternal benefit insurance within this State without adequate safeguards, and no law exists prescribing such safeguards, creates an emergency and an imperative public necessity, requiring the suspension of the Constitutional rule, requiring the reading of bills on three several days, and said rule is hereby suspended, and this Act takes effect from and after its passage, and it is so enacted. Approved May 1, 1909. Takes effect ninety days after adjournment. [NOTE.-Section 8 of the foregoing Act was amended by Chapter 22, General Laws of Second Called Session, Thirty-first Legislature, which takes effect August 10, 1909.] TAX ASSESSORS-REQUIRING THEM TO MAKE STATE- H. B. No. 103.] An Act to amend Chapter XCVIII of the General Laws of the Regular Session of the Thirtieth Legislature entitled "An Act to provide for a board to calculate the ad valorem rate of taxes for State purposes each year, and to prescribe the duties of such board, and certain duties of the tax assessors of the various counties in this State," approved April 15, 1907, as amended by Chapter XIII of the General Laws of the First Called Session of the Thirtieth Legislature, entitled "An Act to amend an Act passed at the Regular Session of the Thirtieth Legislature, entitled 'An Act to provide for a board to calculate the ad valorem rate of taxes for State purposes each year, and to prescribe the duties of such board and certain duties of the tax assessors of the various counties in this State,' providing that said board shall also calculate the ad valorem rate of taxes for public free school purposes, and also authorizing the commissioners courts of the several counties in this State to calculate the rate and to adjust the taxes levied in the several counties or portions thereof, for general or special purposes to the taxable values as shown on the assessment rolls," approved May 16th, 1907, and requiring county tax collectors to make statements to the Comptroller of Public Accounts, showing the total amounts of property in their counties subject to taxation, and prescribing the time for making such statements, and declaring an emergency. Be it enacted by the Legislature of the State of Texas: SECTION 1. That Section 2 of Chapter XCVIII of the General Laws of the Regular Session of the Thirtieth Legislature, entitled "An Act to provide for a board to calculate the ad valorem rate of taxes for State purposes each year, and to prescribe the duties of such board and certain duties of the tax assessors of the various counties in this State," approved April 15, 1907, as amended by Chapter XIII of the General Laws of the First Called Session of the Thirtieth Legislature, entitled "An Act to amend an Act passed at the Regular Session of the Thirtieth Legislature, entitled 'An Act to provide for a board to calculate the ad valorem. rate of taxes for State purposes each year, and to prescribe the duties of such board and certain duties of the tax assessors of the various counties in this State,' providing that said board shall also calculate the ad valorem rate of taxes for public free schood purposes, and also authorizing the commissioners courts of the several counties in this State to calculate the rate and to adjust the taxes levied in the several counties or portions thereof for general or special purposes to the taxable values as shown on the assessment rolls," approved May 16, 1907, be and the same is hereby so amended as to read as follows: Section 2. It shall be the duty of the tax assessor of each county in this State to make the Comptroller of Public Accounts, on or before the 15th day of July of the year 1910, and of each year thereafter, a statement showing as nearly as can be ascertained from his inventories or assessments, the total amount of property in each county subject to taxation; provided that the tax for State and public free school purposes shall not be calculated and carried out upon said rolls. SEC. 2. The fact that this will be of great benefit to the tax board, and the near approach of the end of the Session create an emergency and an imperative public necessity requiring that the Constitutional rule requiring bills to be read on three several days be suspended and that this Act take effect from and after its passage, and it is so enacted. Approved May 1, 1909. Takes effect ninety days after adjournment. TAXES-ASSESSMENT; BOARDS OF EQUALIZATION. H. B. No. 102.] An Act amending Chapter 2, Title 104, Article 5066 of the Revised Statutes as amended by Chapter CLX of the Acts of the Regular Session of the Twentysixth Legislature, entitled "An Act to amend Article 5066, Title 104, Chapter 2, Revised Civil Statutes, relating to the rendition, listing and assessment of property for taxation," approved June 2, 1899, and Chapter 3, Title 104, Articles 5082, 5103, 5104 and 5120 of the Revised Civil Statutes of the State of Texas and providing for the listing of property for taxation and the time and manner in which property shall be listed for taxation, and the time when the commissioners courts of the several counties of this State shall convene and sit as a board of equalization, and prescribing the duties of such boards of equalization, and declaring an emergency. Be it enacted by the Legislature of the State of Texas: SECTION 1. That Chapter 2, Title 104, Article 5066 of the Revised Statutes as amended by Chapter CLX of the Acts of the Regular Session of the Twenty-sixth Legislature and Chapter 3, Title 104, Articles 5082, 5103, 5104 and 5120 of the Revised Statutes of the State of Texas be and the same are hereby so amended as to read as follows: Article 5066. Beginning on January 1, 1910, and each year thereafter, all property shall be listed for taxation between January 1 and April 30 of each year, when required by the assessor, with reference to the quantity held or owned on the 1st day of January in the year for which the property is required to be listed or rendered. Any property purchased or acquired on the first day of January shall be listed by or for the person purchasing or acquiring it. If any property has, by reason of any special law, contract or fact, been exempt, or has been claimed to be exempted from taxation for any period or limit of time, and such period of exemption shall expire between January 1st and December 31st of any year, said property shall be assessed and listed for taxes as other property, but the taxes assessed against said property shall be for only the pro rata of taxes for the portion of such year remaining after the expiration of such claimed period of exemption and shall be so listed on the tax rolls, and taxes shall be collected on such property accordingly. Article 5082. It shall be the duty of every railroad corporation in this State to deliver a sworn statement, on or before the 30th day of April of each year, to the assessor of each county and incorporated city or town, into or through which any part of their road may run or in which they own or are in possession of real estate, a classified list of all real estate owned by or in possession of said company in said county, town or city, specifying: 1. The whole number of acres of land, lot or lots, exclusive of their right of way and depot grounds, owned, possessed or appropriated for their use, with a valuation affixed to the same. 2. The whole length of the railroad and the value thereof per mile, which valuation shall include right of way, roadbed, superstructure, depots and grounds upon which said depots are situated, and all shops and fixtures of every kind used in operating said road. 3. All personal property of whatsoever kind or character, except the rolling stock belonging to the company or in their possession in each respective county, listing and describing the said personal property in the same manner as is now required of citizens of this State. Article 5103. Assessors of taxes shall, between the 1st day of January and the 30th day of April, 1910, and of each year thereafter, proceed to take a list of taxable property, real and personal, in his county and assess the value thereof in the manner following, to-wit: By calling upon the person or by calling at the office, place of business or the residence of the person and listing the property required by law in his name and requiring such person to make a statement under oath, as prescribed by Article 5098, of such property in the form hereinafter prescribed. Article 5104. Should any property be listed or assessed for taxation after the 30th day of April of any year, or should the assessor of taxes or his deputy fail to administer the requisite oath or attest the same in the mode prescribed by law, or should the party rendering property for taxation fail to subscribe to the list, yet the assessment shall, nevertheless, be as valid and binding to all intents and purposes as if made in strict pursuance of law. Article 5120. The commissioners courts of the several counties of this State shall convene and sit as a board of equalization on the second Monday in May, 1910, and of each year thereafter, or as soon thereafter as practicable before the 1st day of June, to receive all the assessment lists or books of the assessors of their counties for inspection, correction or equalization and approval. 1. They shall cause the assessor to bring before them at such meeting all said assessment lists, books, etc., for inspection, and see that every person has rendered his property at a fair market value, and shall have power to send for persons, books and papers, swear and qualify persons, to ascertain the value of such property, and to lower or raise the value on the same. 2. They shall have power to correct errors in assessments. 3. They shall equalize improved lands in three classes, first-class to embrace the better quality of land and improvements, the second-class to embrace the second quality of lands and improvements, and the thirdclass to embrace lands of but small or inferior improvements. The unimproved lands shall embrace first, second and third class, and all other property made as nearly uniform as possible. 4. After they have inspected and equalized as nearly as possible, they shall approve said lists or books and return same to the assessors for making up the general rolls, when said board shall meet again and approve the same, if same be found correct. 5. Whenever said board shall find it their duty to raise the assessment of any person's property, it shall be their duty to order the county clerk to give the person written notice who rendered the same, that they desire to raise the value of the same. It shall be their duty to cause the county clerk to give ten days written notice before their meeting by publication in some newspaper, but if none is published in the county, then by posting a written or printed notice in each juctice's precinct, one of which must be at the court house door. 6. The assessors of taxes shall furnish to the board of equalization, on the first Monday in May, 1910, and of each year thereafter, or as soon thereafter as practicable, a certified list of names of all persons who either refuse to swear or to qualify, or to have signed the oath or affirmation as required by law, together with the assessment of said person's property made by him through other information; and the board of equalization shall examine, equalize and correct assessments so made by the assessor, and when so revised, equalized and corrected, the same shall be approved. SEC. 7 [2]. The fact that the law does not give the assessors sufficient time to send in their rolls and the near approach of the end of the Session create an emergency and an imperative public necessity requiring that the Constitutional rule requiring bills to be read on three several days be suspended and that this Act take effect from and after its passage, and it is so enacted. Approved May 1, 1909. Takes effect ninety days after adjournment. STENOGRAPHERS-PROVIDING FOR THEIR APPOINTMENT AND COMPENSATION. S. B. No. 12.] CHAPTER 39. An Act providing for the appointment of official stenographers for district and county courts and county courts at law by the judges thereof, and prescribing their qualifications and duties, and providing for their compensation, and prescribing the time and method of making up and filing statements of facts and bills of exception in cases tried in such courts, and repealing Chapter 24 of the Acts of the First Called Session of the Thirtieth Legislature of Texas and all other laws and parts of laws in conflict herewith, and declaring an emergency. Be it enacted by the Legislature of the State of Texas: SECTION 1. For the purpose of preserving a record in all cases for the information of the court, jury and parties, the judges of the district courts in all judicial districts of this State composed of only one county, or of only a portion of one county and of all other district courts sitting in the same counties therewith, may appoint official shorthand reporters for such courts, who shall be well skilled in their profession, who shall be sworn officers of the courts, and shall hold their office during the pleasure of the court. In all other judicial districts the district judges thereof may appoint official shorthand reporters if in their judgment such appointment is necessary, and in the event of such appointment the terms of this Act shall apply. SEC. 2. Before any person is appointed an official shorthand reporter under the provisions of this Act he shall be examined as to his competency by a committee to be composed of at least three members of the bar practicing in said court, such committee to be appointed by the judge thereof. The test of competency of any applicant for the position of official shorthand reporter shall be as follows: The applicant shall write in the presence of such committee at the rate of at least 130 words per minute for five consecutive minutes from questions and answers not previously written by him, and in computing the number of words written the words "questions" and "answers" appearing in the official shorthand reporter's transcript shall not be counted, and shall transcribe the same with accuracy. If the applicant passes this test satisfactorily, a majority of the committee shall furnish him with a certificate of that fact, which shall be filed among the records of the court, and shall be recorded by the clerk of the court in the minutes thereof. Upon the occasion of subsequent appointments the presentation of a certified transcript from the clerk of the court of the certificate above mentioned shall be taken as prima facie evidence of the applicant's competency; provided, however, that if the applicant shall have been an official stenographer of any district court of this State for not less than two years prior to the filing of his application for said appointment, then such examination by said committee, as herein provided, shall not be necessary. SEC. 3. Before any person shall assume the duties of official shorthand reporter under the provisions of this Act, he shall, in addition to the oath required of officers by the Constitution, subscribe to an oath to be administered to him by the clerk of any district court, to the effect that he will well and truly and in an impartial manner keep a correct record of all evidence offered in any case which may be reported by him, together with the objections and exceptions thereto which may be interposed by the parties to such suit, and the rulings and remarks of the court in passing on the admissibility of such testimony. SEC. 4. It shall be the duty of the official shorthand reporter to attend all sessions of the court; to take full shorthand notes of all oral testimony offered in every case tried in said court together with all objections to the admissibility of testimony, the rulings and remarks of the court thereon, and all exceptions to such rulings. If, during the trial of any cause, either party thereto or his attorney shall desire to have the evidence already adduced upon the trial, or any part thereof, read over to him, he shall request such official shorthand reporter to read the same from his notes, and it shall be the duty of such reporter to comply |