ing such fees between such county and district attorneys, and providing that this act shall not repeal said Chapter XCIV, Acts of the Twenty-eighth Legislature of Texas, and that this act shall be cumulative thereof, and declaring an emergency.

Sec. 19. If any person shall enter into an agreement or understanding of any character to form a trust, or to form a monopoly, or to form a conspiracy in restrain of trade as these offenses are defined by Chapter XCIV of the Acts of the Twenty-eighth Legislature, or shall form a trust, monopoly or conspiracy in restraint of trade, or shall be a party to the formation of a trust or monopoly or conspiracy in restraint of trade, or shall become a party to a trust or monopoly or conspiracy in restraint of trade, or shall do any act in furtherance of or aid to such trust or monopoly or conspiracy in restraint of trade, he shall be punished by imprisonment in the penitentiary for a period of not less than two years nor more than ten years.

If any person shall, as a member, agent, employe, officer, director or stockholder of any business, firm, corporation or association of persons, form, in violation of the provisions of Chapter XCIV of the Acts of the Twenty-eighth Legislature, or shall operate in violation of the provisions of this act any such business, firm, corporation or association formed in violation of Chapter XCIV of the Acts of the Twentyeighth Legislature, or shall make any sale, or purchase, or any other contract, or do business for such business, firm, corporation or association, or shall do any other act which has the effect of violating or aiding in the violation of the provisions of Chapter XCIV of the Acts of the Twenty-eighth Legislature, or shall with the intent or purpose of driving out competition or for the purpose of financially injuring competitors sell within this State at less than cost of manufacture or production or sell in such a way or give away within this State products for the purpose of driving out competition or financially injuring competitors engaged in a similar business, or give secret rebates on such purchase for the purpose aforesaid, he shall be punished by confinement in the penitentiary for a period of not less than two years nor more than ten years.

If any person shall outside of this State do anything which, if done within this State, would constitute the formation of a trust or monopoly or conspiracy in the restraint of trade as defined by Chapter XCIV, page 119, of the Acts of the Twenty-eighth Legislature, and shall cause or permit the trust or monopolv so formed by him to do business within this State, or shall cause or permit such trust, monopoly, or conspiracy in restraint of trade to have any operation or effect within this State, or if such trust, monopoly or conspiracy in restraint of trade having been formed outside of said State, any person shall give effect to such trust, monopoly or conspiracy in this State, or he shall do anything to help or aid it doing business in this State, or otherwise violate the anti-trust laws of this State, or if any person shall buy or sell or otherwise make contracts for or aid any business, firm, corporation or association of persons, formed or operated in violation of the provisions of Chapter XCIV, page 119, of the Acts of the Twenty-eighth Legislature, or so formed or operated as would be in violation of the laws of this State, if it had been formed within this State, shall be punished by confinement.

in the penitentiary for a period of not less than two years nor more

than ten years.

If any person or employe or employes, or agent or agents, stockholder or stockholders, officer or officers of any person, firm, association of persons, or corporation now doing business in this State, who have formed a trust as defined in Chapter XCIV, page 119, of the Acts of the Twenty-eighth Legislature, or formed a monopoly as defined in Chapter XCIV, page 119, of the Acts of the Twenty-eighth Legislature, or has formed a conspiracy in restraint of trade, as defined in Chapter XCIV, page 119, of the Acts of the Twenty-eighth Legislature, or shall do or perform any act of any character to carry out such trust, monopoly or conspiracy in restraint of trade, such person, employe or employes, agent or agents, stockholder or stockholders, officer or officers shall be punished by confinement in the penitentiary for not less than two years nor more than ten years.

Sec. 20. Criminal prosecutions under this act may be conducted in Travis county, Texas, or in any county in this State wherein a trust, monopoly, or conspiracy in restraint of trade is being carried on, a recovery or prosecution against any person for any violation of this act, shall not bar a prosecution of or recovery against any other person or persons for the same offense.

Sec. 21. Prosecutions under this act may be instituted and prosecuted by any county or district attorney of this State, and when any such prosecutions have been instituted by any county or district attorney, such officer shall forthwith notify the Attorney General of such fact, and it is hereby made the duty of the Attorney General, when he shall receive such notice, to join such officer in such prosecution and do all in his power to secure the enforcement of this act.

Sec. 22. For every conviction obtained under the provisions of this act, the State shall pay to the county or district attorney in such prosecution the sum of $250, and if both the county and district attorney shall serve together in such prosecution, such fee shall be divided between them as follows: $100 to the county attorney and $150 to the district attorney.

SEC. 2. That this act shall not repeal, modify or in any manner affect said Chapter XCIV, page 119, of the Acts of the Twenty-eighth Legislature, or any section or provisions thereof, and this act is and is intended to be cumulative of said Chapter XCIV of the Acts of the Twenty-eighth Legislature of Texas.

SEC. 3. The fact that many trusts, monopolies and conspiracies in restraint of trade are now in operation in this State, creates an emergency and an imperative public necessity which requires that the constitutional rule which requires that bills be read on three several days should be suspended, and said rule is hereby suspended, and that this act take effect and be in force from and after its passage, and it is so enacted.

Approved May 16, 1907.

Takes effect ninety days after adjournment.

TAXES-RELATING TO THE LISTING AND VALUATION OF

S. B. No. 4.]

PROPERTY.

CHAPTER XI.

An Act amending Chapter 3, Title 104, Articles 5123 and 5124 of the Revised Civil Statutes of the State of Texas, and adding thereto articles 5124a, 5124b, 5124c, 5124d, 5124e, 5124f, 5124g, and providing for the listing and valuing of property for the purposes of taxation, defining duties of assessors and deputy assessors; prescribing rules for determining the value of property; prescribing rules to govern Commissioners Courts when setting as a board of equalization; prescribing additional oaths to be administered to tax assessors and deputy tax assessors, county judges and county commissioners, and providing penalties for violation thereof, and declaring an emergency.

Be it enacted by the Legislature of the State of Texas:

SECTION 1. That Chapter 3, Title 104, Articles 5123 and 5124, Revised Civil Statutes of the State of Texas, be, and the same are hereby amended so as to read as follows: (and adding thereto articles 5124-a, 5124-b, 5124-c, 5124-d, 5124-e, 5124-f and Article 5124-g).

Article 5123. That heerafter when any person, firm or corporation renders his, their or its property in this State for taxation to any tax assessor, and makes oath as to the kind, character, quality and quantity of such property; and the said officer accepting said rendition from such person, firm or corporation of such property is satisfied that it is correctly and properly valued according to the reasonable cash market value of such property on the market at the time of its rendition, he shall list the same accordingly but if the assessor is satisfied that the value is below the reasonable cash market value of such property, he shall at once place on said rendition opposite each piece of property so rendered an amount equal to the reasonable cash market value of such property at the time of its rendition and if such property shall be found to have no market value by such officer, then at such sum as said officer shall deem the real or intrinsic value of the property; and if the person listing such property or the owner thereof is not satisfied with the value placed on the property by the assessor, he shall so notify the assessor and if desiring so to do may make oath before the assessor that the valuation so fixed by said officer on said property is excessive, then it shall be the duty of such officer to furnish such rendition, together with his valuation thereon and the oath of such. person, firm or officer of any corporation if any such oath has been made, to the commissioners court of the county in which said rendition was made, which court shall hear evidence and determine the true value of such property as is hereinafter provided; and in this connection it is provided that such officer or court shall take into consideration what said property could have been sold for any time within six months next before the rendition of said property.

Article 5124. The Boards of Equalization shall have power and it is made their official duty to supervise the assessment of their respective counties and if satisfied that the valuation of any property is not in accordance with the laws of the State, to increase or diminish the same and to affix a proper valuation thereto, as provided for in Art. 5123, of this Act, and when any assessor in this State shall have fur

nished said court with the rendition as provided for in Article 5123 of this Act, it shall be the duty, of such court to call before it such persons as in its judgrient may know the market value or true value of such property, as the case may be by proper process, who shall testify under oath the character, quality and quantity of such property, as well as the value thereof said court after hearing the evidence shall fix the value of such property in accordance with the evidence so introduced and as provided for in Art. 5123 of this Act; and their action in such case or cases shall be final.

Art. 5124-a. If any tax assessor in this State shall fail, refuse or neglect to place upon any rendition as provided for in Art. 5123 of this Act, the true value or market value in accordance with the method of fixing such value as provided for herein or shall fail, refuse or neglect to return to the Commissioners' Court such rendition together with the oath of the owner or person listing such property for taxes when such oath has been made, as provided for in this Act or if the assessor accepts the rendition from any person rendering property for taxation without reading to such person the oath and having it signed and sworn to as provided by law such failure, refusal or neglect shall be deemed malfeasance on the part of such officer and shall be cause for his removal from office.

Art. 5124-b. Every tax assessor and deputy tax assessor in this State in addition to the oath prescribed by the Constitution of this State shall, before entering upon the duties of his office take and subscribe to the following oath: "I, tax assessor (or deputy tax assessor as the case may be) in and for County, Texas, do solemnly swear that I will personally view and inspect all the real estate and improvements thereon subject to taxation lying in said county that may be rendered to me for taxation by any corporation or individual, or by their agent or representative as fully as may be practicable and that I will as fully as is practicable view and inspect all other taxable property in said County rendered to me as aforesaid, that I will to the best of my ability make a true estimate of the cash value, the market value of such property if such property has a market value, and if it has no market value, then the real value of all such property, both the real and personal on the first day of January, next preceding and that I will make up and attach to each assessment sheet made up and sworn to by the said property owners, their agents or representatives, a true assessment and valuation of said property, together with a memoranda of all facts which I may learn bearing upon the value of said taxable property, and that I will make all possible inquiry relative to the true value of such property and that I will attach said memoranda and statement of facts that I may ascertain as aforesaid to the said assessment sheets of the respective property owners. That I have read and understand the several provisions of the constitution and laws of this State relative to the valuation of taxable property, and that I will faithfully do and perform every duty required of me as tax assessor; (or deputy tax assessor) by the constitution and laws of this State, so help me God." This oath shall be administered by the County Clerk and shall be in duplicate; the original shall be by the Clerk filed and recorded in the records of the

County and the duplicate shall be retained by the assessor or the deputy as the case may be.

Art. 5124-c. When a Commissioners' Court in this State convenes as a board of equalization, before considering the subject of equalization of property values for the purposes of taxation, each member of the Court including the County Judge shall take and subscribe to the following oath: "I, a member of the board of equalization of County, for the year A. D.

-, hereby solemnly swear that in the performance of my duties as a member of such board for said year, I will not vote to allow any taxable property to stand assessed on the tax rolls of said County for said year at any sum which I believe to be less than its true market value, or if it has no market value then its real value; that I will faithfully endeavor and as member of said board will move to have each item of taxable property which I believe to be assessed for said year at less than its true market value or real value, raised on the tax rolls to what I believe to be its true cash market value, if it has a market value, if not, then to its real value, and that I will faithfully endeavor to have the assessed valuation of all property subject to taxation within said County stand upon the tax rolls of said County for said year at its true cash market value or if it has no market value, then its real value, I further solemnly swear that I have read and understand the provisions contained in the constitution and laws of this State relative to the valuation of taxable property and that I will faithfully perform all the duties required of me under the constitution and laws of this State so help me God." Said oath shall be filed and recorded in the Commissioners Court record as a part of the proceedings of that term of Court.

Art. 5124-d. If in passing upon the value of any property by a Commissioners' Court sitting as a board of equalization in this State, the Court shall fix a value upon any property for the purpose of taxation and a minority of said Court do not concur in the judgment of the Court the Clerk shall record in the Minutes of the Court the names of the members, including the County Judge, who do not concur in fixing such values, (if the County Judge shall cast the deciding vote in such matter) and if any tax assessor or members of any Commissioners Court in this State shall knowingly fail or refuse to fix the value of property rendered for taxes in compliance with this Act, and all other laws of this State, such failure, neglect or refusal shall constitute malfeasance in office on the part of such assessor or member or members of said court, and such failure, neglect or refusal shall be cause for his or their removal from office.

Art. 5124-e. Whenever the fact is brought to the knowledge of the Attorney General of this State that any tax assessor, deputy tax assessor, county judge or member of the Commissioners' Court has failed, refused or neglected to comply with the provisions of this Act, he shall at once file suit for the removal from office of such officer or officers thus offending. Such proceedings for the removal of such officer or officers herein provided for shall be brought in the district court of the county of such officer's residence, and such suit shall be brought by the Attorney General of the State or under his direction.