Texas Almanac, 1947-1948 Page: 71
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STATE CONSTITUTION 71
Article VII.-(Continued.); Article VIII.
lations, ot such times and on such terms as
may be provided by law, and the Legislature
shall provide for the prompt collection, at
maturity, of all debts due on account of uni-
versity lands heretofore sold, or that may
hereafter be sold, and shall in neither event
have the power to grant relief to the pur-
chasers.
Sec. 13. Agricultural and Mechanical Col-
lege; Appropriations.-The Agricultural and
Mechanical College of Texas, established by
an act of the Legislature passed April 17,
1871, located in the County of Brazos, is here-
by made and constituted a branch of the
University of Texas, for instruction in agri-
culture, the mechanic arts and the natural
sciences connected therewith. And the Leg-
islature shall at its next session make an
appropriation not to exceed $40,000 for the
construction and completion of the buildings
and improvements, and for providing the
furniture necessary to put said college in
immediate and successful operation
Sec. 14 Branch University for Colored.-
The Legislature shall also, when deemed prac-
ticable, establish and provide for the mainte-
nance of a college or branch university for
the Instruction of the colored youths of the
state, to be located by a vote of the people;
provided, that no tax shall be levied and no
money appropriated out of the general reve-
nue, either for this purpose or for the estab-
lishment and erection of the buildings of the
University of Texas.
Sec. 15. Land Appropriated for Universities
to Be Sold.-In addition to the lands hereto-
fore granted to the University of Texas, there
is hereby set apart and appropriated, for the
endowment, maintenance and support of said
university and its branches, 1,000,000 acres of
the unappropriated public domain of the
State, to be designated and surveyed as may
be provided by law; and said lands shall be
sold under the same regulations and the pro-
ceeds invested in the same manner as is
provided for the sale and investment of the
permanent university fund; and the Legisla-
ture shall not have the power to grant any
relief to the purchasers of said lands.
Sec. 16 Terms of Office in School System.
dThe Legislature shall fix by law the terms
of all offices of the public school system and
of the State Institutions of higher education,
inclusive, and the terms of members of the
respective boards, not to exceed six years.
[Note -The foregoing Sec. 16 of Art VII is
the first of two amendments numbered 16 (See
following section and note thereon ) This amend-
ment was added for the stated purpose of pro-
viding for fixing of terms of office in public
school system Submitted by the Fortieth Legis-
lature (1927), ratified Nov. 6, 1928; proclaimed
Feb. 6, 1929.]
Sec. 16 [a]. Taxation of University Lands.
-All land mentioned In Secs. 11, 12 end 15
of Article VII of the Constitution of the State
of Texas, now belonging to the University of
Texas, shall be subject to the taxation for
county purposes to the same extent as lands
privately owned, provided, they shall be ren-
dered for taxation upon values fixed by the
State Tax Board; and providing, that the
State shall remit annually to each of the
counties in which said lands are located an
amount equal to the tax imposed upon said
land for county purposes.
[Note -The foregoing section, which obviously
should have been numbered either 16-a or 17,
was designated as No. 16 in H J R No 11 of the
Forty-First Legislature (1929) in which the
amendment was submitted. It is customarily
printed in legal references as Sec 16 [al This
amendment was added for the stated purpose of
providing for taxation of University of Texas
hands. It was ratified Nov. 4, 1930. Declared
adopted Dec. 17, 1930.]ARTICLE VIII.-TAXATION AND
REVENUE.
Sec. 1. Taxation to Be Equal and Uniform;
Occupation and Income Taxes; Exemptions;
Limitations Upon Counties, Cities, Etc.-
Taxation shall be equal and uniform All
property in this State, whether owned by
natural persons or corporations, other than
municipal, shall be taxed in proportion to its
value, which shall be ascertained as may be
provided by law. The Legislature may Im-
pose a poll tax. It may also impose occupa-
tion taxes, both upon natural persons and
upon corporations, other than municipal.
doing any business in this State. It may also
tax incomes of both natural persons and cor-
porations. other than municipal, except that
persons engaged in mechanical and agricul-
tural pursuits shall never be required to pay
an occupation tax, provided, that $250 worth
of household and kitchen furniture belonging
to each family in this State shall be exempt
from taxation, and provided, further, that
the occupation tax levied by any county, city
or town, for any year, on persons or corpora-
tions pursuing any profession or business.
shall not exceed one half of the tax levied
by the State for the same period on such
profession or business.
Sec. 1-a. Homestead Tax Exemption; Ex.
ceptions in Subdivisions With Tax Remission.
-Three thousand ($3.000 00) dollars of the
assessed taxable value of all residence home-
steads as now defined by law shall be ex-
empt from all taxation for all State purposes,
provided, that this exemption shall not be
applicable to that portion of the State ad
valorem taxes levied for State purposes re-
mitted within those counties or other political
subdivisions now receiving any remission of
State taxes until the expiration of such period
of remission, unless before the expiration of
such period the board or governing body of
any one or more of such counties or political
subdivisions shall have certified to the State
Comptroller that the need of such remission
of taxes has ceased to exist in such county
or political subdivision, then this section
shall become applicable to each county or
political subdivision as and when it shall
ecome within the provisions hereof.
[Note -Sec 1-a of Art VIII was first added
and then amended, as follows (1) Gieng home-
steads $3,000 exemption from State taxes Sub-
mitted by the Forty-Second Legi ature (1931),
and adopted at an election Nov 8, 1932 (2)
Making more definite the provision for extending
the exemption to counties and subdivisions having
tax remission as soon as tax remission ceased.
Ns hether by expiration of the period designated in
the act granting remission or voluntarily by ac-
tion of local authorities The original amendment
failed to make provision for the latter contingency.
Submitted by the Forty-Third Legislature (1933),
and adopted in an election Aug. 26, 1933 1
Sec. 2. Occupation Taxes Equal and Uni-
form; Exemptions Therefrom.-All occupation
taxes shall be equal and uniform upon the
same class of subjects within the limits of
the authority levying the tax, but the Legis-
lature may, by general laws, exempt from
taxation public property used for public pur-
poses; actual places or (of) religious worship,
also any property owned by a church or by
a strictly religious society for the exclusive
use as a dwelling place for the ministry of
such church or religious society, and which
yields no revenue whatever to such church or
religious society; provided that such exemp-
tion shall not extend to more property than
is reasonably necessary for a dwelling place
and in no event more than one acre of land;
places of burial not held for private or cor-
porate profit, all buildings used exclusively
and owned by persons or associations of per-
sons for school purposes and the necessary
furniture of all schools and property used
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Texas Almanac, 1947-1948, book, 1947; Dallas, Texas. (https://texashistory.unt.edu/ark:/67531/metapth117136/m1/73/?q=%22oil-gas%22: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.