Journal of the Senate of the State of Texas, Regular Session of the Forty-Sixth Legislature Page: 100
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100 SNATE OURNA
any action by the Legislature direct-
ing such transfer.
(20) On and after January 1,
1940, Old Age Assistance, and Desti-
tute Children's Assistance, a n d
Teachers Retirement pensions and
the State's portion of the adminis-
tration thereof shall be paid exclu-
sively from the revenue derived from
the transaction taxes herein levied,
and no appropriation shall there-
after be made out of any other State
funds for any such purposes nor
shall any other taxes be levied for
the payment of Old Age Assistance,
or for Destitute Children's Assist-
ance, or for Teachers Retirement Pen-
sions, or the State's portion of the
administration thereof.
(21) On and after January 1,
1941, Confederate soldiers pensions
shall be paid exclusively from the
revenue derived from the transaction
taxes herein levied, and no appropria-
tion shall thereafter be made out of
any other State funds, nor shall any
other taxes be levied for the pay-
ment of Confederate Soldiers pen-
sions.
(22) If after the State Treasurer
has transferred and credited to the
Confederate Soldiers Pension Fund,
the Destitute Children's Assistance
Fund, and Teachers Retirement Fund
the respective amounts required to
be transferred and credited to such
respective funds, it appears that the
revenue remaining will not be ade-
quate to pay in full all grants made
to recipients of old age assistance,
then, in that event the revenue re-
maining shall be paid pro rata to
such recipients of old age assistance
based on the amount granted to each
recipient, and the amounts there-
after paid for old age assistance
shall continue on this same basis un-
til it shall appear that the annual
revenue will warrant payment on the
higher basis.
(23) The transaction tax herein
levied is in addition to all other taxes
that now are or may hereafter be
levied by law.
(24) No county, city, or other
political subdivision of this State
shall have any power or authority
to assess or levy any transaction
tax.
(25) The Legislature shall have
the power by general laws to pro-
vide for the administration of all of
the provisions contained in this
amendment, and for the collection
of all taxes herein levied."Section 2. That Section 1-b be
added to Article VIII of the Consti-
tution of the State of Texas, the
same to read as follows:
"Section 1-b: From and after
January 1, 1941, the State shall
neither levy nor assess any ad valo-
rem tax on property for any purpose
whatsoever. Provided, however, from
and after January 1, 1941, the State
shall continue to levy and collect an
ad valorem tax of thirty-five cents
on the one hundred dollar valuation
on all property situated in all coun-
ties or other political subdivisions
which are now receiving a remission
of all or a part of the State ad valo-
rem taxes, and all such State ad
valorem taxes so levied and collected
by the State after January 1, 1941,
shall be remitted to the respective
counties or politcial subdivisions pay-
ing the same, until such time as the
entire indebtedness of said political
subdivision or subdivisions, which
was incurred upon the faith or credit
of such tax remission is fully paid.
Upon such indebtedness being fully
paid, the exemption from State ad
valorem tax provided above shall be-
come applicable within such counties
and political subdivisions. Provided
further, from and after January 1,
1940, all revenue derived by the State
from tax on the sale or consumption
of cigars, cigarettes, tobacco or to-
bacco products, shall become and con-
stitute a part of the Available School
Fund of this State, and may be used
for any purpose for which ad valorem
taxes now credited to the Available
School Fund of this State may be
used. In case any other section of
the Constitution is in conflict with
the provisions of this Amendment,
in that event this Amendment in all
of its provisions shall control."
Section 3. Any Act or Acts which
may be passed by the Legislature of
this State in anticipation of the adop-
tion of the foregoing amendments to
the Constitution of this State shall
not be invalid by reason of the antici-
patory character of such Act or Acts.
Section 4. Said proposed consti-
tutional amendment shall be sub-
mitted to a vote of the qualified
electors of this State at a special
election to be held throughout the
State on the first Saturday in June,
1939, at which election all votes
favoring such proposed amendment
shall write or have printed on their
ballots the words:
"For the Amendment to the State
Constitution providing a system of100
SENATE JOURNAL
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Texas. Legislature. Senate. Journal of the Senate of the State of Texas, Regular Session of the Forty-Sixth Legislature, legislative document, 1939; (https://texashistory.unt.edu/ark:/67531/metapth145993/m1/100/: accessed April 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.