The Quarterly of the Texas State Historical Association, Volume 14, July 1910 - April, 1911 Page: 8
348 p. ; 23 cm.View a full description of this periodical.
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Texas Historical Association Quarterly.
Poll Tax
By the act of January 13, 186",' the poll tax was raised from
50 cents to $1.00, and was assessed throughout the war on all
male persons over 21 years of age. The assessments were as fol-
lows:
1861................................$28,521.00
1862 ............................... 66,776.00
1863................................ 53,798.00
1864. ............................. 75,204.00
1865 .................. ............. 56,629.00
Business Taxes
An extensive system of occupation taxation was begun by the
act of January 13, 1862.2 Some features of this act were the
reimposition of a license charge upon doctors, lawyers, and dentists,
--a practice which had been in abeyance since 1848; a tax of $50
upon insurance companies,-which marks the beginning in this
state of special taxes upon corporations; and the absence of any
occupation taxes upon mercantile establishments other than the
regular ad valorem rate upon goods purchased or received for sale.
By the act of March 6, 1863,3 lawyers and doctors were exempted
from payment of a license charge, and in order to discourage the
conversion of corn into liquor, a tax of $1000 was laid on each
still. The still tax was repealed in December, 1863, but was re-
imposed in November, 1864, as were also the license taxes upon
doctors and lawyers.4
A system of taxes on the sales of distilled spirits, fermented
liquors and wines was adopted December 15, 1863.5 The taxes were
payable monthly, and the rates were proportioned to the value per
gallon. These taxes were described in the statutes and were pop-
ularly known as "income" taxes. By the act of December 16,
:Gammel, Laws of Texas, V, 494.
IIbid., V, 494.
8bid., V, 613.
4Act of December 16, 1863, tGammel, Laws of Texas, V, 702; Act of
November 15, 1864, Ibid., p. 813.
Gammel, Laws of Texas, V, 670.
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Texas State Historical Association. The Quarterly of the Texas State Historical Association, Volume 14, July 1910 - April, 1911, periodical, 1911; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth101054/m1/16/?rotate=90: accessed April 24, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.