The Laws of Texas, 1822-1897 Volume 1 Page: 233

Laws and Decrees of Coahuila and Texas.
123
DECREE No. 90.
( 233)
The Congress of the State of Coahuila and Texas, taking into view the
circumstances to which all the towns find themselves reduced to be able
to support the public expenses, and that said expenses imperatively de-
mana me dictation of some measures whereby they can be paid, such as
are least burthensome to the citizens, exercising the ninth attribute con-
ceded in the nrst part of article 97 of the constitution of the state, has
thought proper to decree.
Abt. 1. Every Coahuiltexian of whatever class or age, who has a rent,
wages, salary, business or industrious personal pursuit, shall pay to the
state annually such part of his income as corresponds to three days, from
which assessment females shall be excepted.
Abt. 2. This tax shall be paid by thirds of a year—one day’s income
every four months in advance—and that the collection of the quotas may
be prompt by rendering the payment more easy, the Ayuntamientos may
subdivide them in such fractions as they think proper.
Abt. 3. The graduation of said income shall be made by the person
interested, computing what he earns one day with another, by his regular
yearly earnings.
Abt. 4. The Ayuntamientos shall determine the quotas of the indi-
viduals of their respective municipality, declaring such as in their opin-
ion are fraudulent from having been diminished by the persons inter-
ested—which shall be immediately subjected to the provision of the fol-
lowing article.
Abt. 5. When any individual refuses to state what he thinks he earns
daily, the Ayuntamiento shall choose three persons, if possible, of the
same occupation as the former, to make the graduation he conceals or
refuses, and the same being made, the quota shall be exacted without ad-
emitting any claim to the contrary.
Abt. 6. Individuals who besides their daily wages are furnished by
their master or employer with board and lodging shall add for this rea-
son, one and a-half rial more to their daily income, should they be
domestic servants, and four rials, should they occupy a higher station;
servants who receive raw rations shall be excepted from this augmenta-
tion.
Abt. 7. Any one, who wishes to pay at once the amount of this tax for
the year, shall be permitted to do so.
Abt. 8. Every head of a family and owner of a workshop, or haci-
enda, shall deliver the payment, for himself, and those he employs per-
manently on salary or daily wages, taking the corresponding receipts.
Abt. 9. Should any individual, after the formalities provided in arti-
cles 4 and 5, are concluded, refuse more than twice to pay the quota as-
signed him, he shall be compelled to pay a fine of triple the amount of
his quota, besides the cost that may have resulted from the collection.