The Southwestern Historical Quarterly, Volume 55, July 1951 - April, 1952 Page: 6
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Southwestern Historical Quarterly
also were made. Merchants were classified according to the
amount of their purchases and a fixed amount of tax per class
levied. In some instances the occupation taxes were intended to
be quite repressive, as, for example, the ones for state purposes
alone of $1,ooo on nine and ten pin alleys and of $2oo on fortune
The tax legislation of 1879 was the broadest and most signifi-
cant of any in the history of the state up to that time. The need
of more revenue for the ordinary functions of the government
and the belief in the inadequacy of the property tax as the sole
method of taxing corporations account for the new taxes and the
changes in the rates of the old ones.
Assessed values of property were $256,714,432 in 1861, $171,-
818,986 in 1870, and $303,890,267 in 1879. The assessed property
tax was $465,494 in 1861 at a 16 cents rate, $257,8oo00 in 1870 at
a 15 cents rate, and $1,519,516 in 1879 at a 50 cents rate. Poll tax
assessments were $28,521 in 1861 at 50 cents, $103,858 in 1870
at $1, and $513,778 in 1879 at $2. Occupation taxes yielded
$43,097 in 1861, $148,149 in 1870, and $425,229 in 1879. The
financial reports of the state up to 1882 do not give the collec-
tions of property and poll taxes but only the assessments, and
the assessments were then, as now, always considerable above the
III. To THE OPENING OF WORLD WAR I, 188o-1914
Between 188o, when the recovery from business depression
was well under way, and 1914, when World War I began, Texas
remained predominantly agricultural. There was, however, con-
siderable growth in manufacturing, mining, railroad construc-
tion, local electric utilities, and banking, and there were also the
beginnings of the oil and gas industries. All of these increased
taxable capacity and made possible the provision for Confederate
pensions and the expansion of expenditures for education, the
asylums, the penal institutions and reformatory. This group ac-
counted for about 36 per cent of state expenditures in 1881 and
for about 80 per cent in 1914.
The net receipts of the state government, excluding land and
bond sales, increased from $2,568,925 in 188o to $16,888,137 in
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 55, July 1951 - April, 1952, periodical, 1952; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101139/m1/28/: accessed March 29, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.