Texas Almanac, 1947-1948 Page: 72
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72 TEXAS ALMANAC -1947-1948.
Article VlI I.-(Continued.)
exclusively and reasonably necessary in con-
ducting any association engaged in promoting
the re:- gious, educational and physical devel-
opment of boys, girls, young men or young
women operating under a State or National
organizationn of like character, also, the en-
dowment funds of such institutions of learn-
ing and religion not used with a view to
profit, and when the same are invested in
onds or mortgages, or in land or other
property which has been and shall hereafter
be bought in by such institutions under fore-
closure sales made to satisfy or protect such
bonds or mortgages, that such exemption of
such land and property shall continue only
for two years after the purchase of the same
at -uch sale by such institutions and no
longer, and institutions of purely public
charity, and all laws exempting property
from taxation other than the property above
mentioned shall be null and void.
INote -Sec. 2 of Art VIII has been amended
twice, as folows: (1)i Adding clause with refer-
ence to endowment fund. Submitted by Twenty-
Ninth Legislature (1905), ratified Nov 6, 1906,
and proclaimed adopted Jan. 7, 1907 (2) Permit-
ting exemption of ministers' dwellings and certain
other property of religious organizations, the
original amendment having provided only for
exemption for "actual places of worship." Sub-
mitted by Fortieth Legislature (1927); ratified
Nov. 6, 1928, proclaimed Feb. 6, 1929.]
Sec 3. Taxes to Be Collected for Public
Purposes Only.-Taxes shall be levied and
collected by general laws and for public
purposes only
Sec. 4. Power to Tax Corporations Not to
Be Surrendered.-The power to tax corpora-
tions and corporate property shall not be
surrendered or suspended by act of the Leg-
islature, by any contract or grant to which
the State shall be a party.
Sec. 5. Railroad Taxes Due Cities and
Towns.-All property of railroad companies,
of whatever description, lying or being with-
in the limits of any city or incorporated
town within this State, shall bear its propor-
tionate share of municipal taxation, and if
any such property shall not have been here-
tofore rendered, the authorities of the city
or town within which it lies shall have
power to require its rendition and collect the
usual municipal tax thereon, as on other
property lying within said municipality.
Sec. 6 Appropriations; How Made and for
What Period.-No money shall be drawn
from the Treasury but in pursuance of spe-
cific appropriations made by law, nor shall
ay appropriation of money be made for a
longer term than two years, except by the
first Legislature to assemble under this Con-
stitution, which may make the necessary
appropriations to carry on the government
until the assembling of the Sixteenth Legis-
lature.
Sec 7. Special Funds Not to Be Borrowed
or Diverted.-The Legislature shall not have
power to borrow, or in any manner divert
from its purpose any special fund that may,
or ought to, come into the Treasury; and
shall make it penal for any person or per-
sons to borrow, withhold or in any manner
to divert from its purpose, any special fund
or any part thereof.
Sec. 7-a. Net Motor License Fees and Motor
Fuel Tax Revenues Restricted, Except One
Fourth of Fuel Taxes to Schools, to Highway
Improvement, Policing and Administration.-
Subject to legislative appropriation, alloca-
tion and direction, all net revenues remaining
after payment of all refunds allowed by law
and expenses of collection derived from motor
vehicle registration fees, and all taxes, ex-
cept gross production and ad valorem taxes,
on motor fuels and lubricants used to propel
motor vehicles over public roadways, shallbe used for the sole purpose of acquiring
rights of way, constructing, maintaining, and
policing such public roadways, and for the
administration of such laws as may be pre-
scribed by the Legislature pertaining to the
supervision of traffic and safety on such
roads; and for the payment of the principal
and interest on county and road district
bonds or warrants voted or issued prior to
January 2, 1939, and declared eligible prior
to January 2, 1945, for payment out of the
County and Road District Highway Fund
under existing law; provided, however, that
one fourth (1) of such net revenue from the
motor fuel tax shall be allocated to the Avail-
able School Fund, and, provided, however,
tnat the net revenue derived by counties from
motor vehicle registration fees shall never
be less than the maximum amounts allowed
to be retained by each county and the per-
centage allowed to be retained by each
county under the laws in effect on January 1,
1945. Nothing contained herein shall be con-
strued as authorizing the pledging of the
State's credit for any purpose.
[Note -Sec. 7-a of Art. VIII is an added
amendment, restricting revenues from motor vehi-
cle registration and motor fuel taxes to the stated
purposes of highway improvement, pohlicing and
administration. Submitted by Forty-Ninth Legis-
lature (1945), ratified m an election Nov. 5,
1946.]
Sec. 8. Railroad Property; How Assessed.
-All property of railroad companies shall be
assessed, and the taxes collected in the sev-
eral counties in which said property is situ-
ated, including so much of the roadbed and
fixtures as shall be in each county. The roll-
ing stock may be assessed in gross in the
county where the principal office of the com-
pany is located, and the county tax paid upon
it shall be apportioned by the Comptroller,
in proportion to the distance such road may
run through any such county, among the
several counties through which the road
passes, as part of their tax assets.
Sec. 9 Rate of State and Municipal Taxa.
tion.-The State tax on property, exclusive of
the tax necessary to pay the public debt, and
of the taxes provided for the benefit of the
public free schools, shall never exceed 35c
on the $100 valuation; and no county, city or
town shall levy more than 25c for city or
county purposes, and not exceeding 15c for
roads and bridges, and not exceeding 15c to
pay jurors, on the $100 valuation, except for
the payment of debts incurred prior to the
adoption of the amendment Sept. 25, 1883;
and for the erection of public buildings,
streets, sewers, waterworks and other perma-
nent improvements, not to exceed 25c on the
$100 valuation, in any one year, and except
as is in this Constitution otherwise provided,
provided, however, that the Commissioners'
Court in any county may reallocate the fore-
going county taxes by changing the rates
provided for any of the foregoing purposes
by either increasing or decreasing the same,
but in no event shall the total of said fore-
going county taxes exceed eighty ($ .80) cents
on the $100 valuation in any one year, provided
further, that before the said Commissioners'
Court may make such reallocations and
changes in said county taxes that the same
shall be submitted to the qualified property
taxpaying voters of such county at a general
or special election, and shall be approved by
a majority of the qualified property taxpay-
ing voters, voting in such election; and, pro-
vided further, that if and when such re-
allocations and changes in the aforesaid
county taxes have been approved by the
qualified property taxpaying voters of any
county, as herein provided, such reallocations
and changes shall remain in force and effect
for a period of six years from the date of the
election at which the same shall be approved,
unless the same again shall have been
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Texas Almanac, 1947-1948, book, 1947; Dallas, Texas. (https://texashistory.unt.edu/ark:/67531/metapth117136/m1/74/?rotate=270: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.