Appellant cites Magnolia Petroleum Co. v. Walker, 125 Tex. 430, 83 S.W.2d 929, 934 (1935), for the proposition that the court need not adhere to the strict letter of the law when to do so would work an injustice and not give a reasonable construction to legislation consistent with general principles of law. See also Watkins v. Douglass, 614 S.W.2d 892 (Tex.Civ.App. — Texarkana 1981, no writ). As we noted earlier, the ARB and DCAD are separate and distinct entities.

Hubbard and other witnesses undoubtedly furnished the board more information under oath than would have been furnished in an affidavit. In Watkins v. Douglass, 614 S.W.2d 892 (Tex.Civ.App.-Texarkana 1981, no writ), the court held that the taxpayer had substantially complied with and was entitled to an appeal under the terms of former article 7345f, although he failed to strictly comply with the statute as to the filing of his rendition. The court stated, "article 7345f was designed to provide relief to taxpayers from excessive valuations and it should not be strictly construed against them."