Texas Almanac, 1949-1950 Page: 72
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TEXAS ALMANAC.-1949-1950.
Article VIII.-(Continued.)
[Note.-Sec. 1-a of Art. VIII was first added
and then amended, as follows: (1) Giving home-
steads $3,000 exemption from State taxes. Sub-
mitted by the Forty-Second Legislature (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,
whether 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. (3)
Abolishing ad valorem tax for state general fund
purposes and providing for local taxation as indi-
cated min text of section. (See also Sec. 1-b im-
mediately below, and note thereon.) Submitted by
Fiftieth Legislature (1947) and adopted in elec-
tion Nov. 2, 1948.]
Sec. 1-b. Homestead Exemption Under State
Tax.-Three thousand dollars ($3,000) 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.
ZNote.-See note under Sec. 1-c, immediately
below. ]
Sec. 1-c. Optional Provisions Relating to
Sec. 1-a and Sec. 1.b. -Provided, however, the
terms of this resolution shall not be effective
unless House Joint Resolution No. 24 Is
adopted by the people and in no event shall
this resolution go into effect until January 1.,
1951.
[Note.-Sec. 1-b and Sec 1-c were added be-
cause of an oversight in writing the text of Sec.
1-a (adopted by joint resolution at an earlier
date) which would have abolished the $3,000
homestead exemption under the state school tax
on adoption of Sec. 1-a by the people. Submitted
by Fiftieth Legislature (1947) and adopted in
election Nov. 2, 1948.]
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
exclusively and reasonably necessary in con-
ducting any association engaged in promoting
the religious, educational and physical devel-
opment of boys, girls, young men or young
women operating under a State or National
organization 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
bonds 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 mortgag-s, that such exemption of
such land and property shall continue only
for two years after the purchase of the same
at such sale by such institutions and no
longer, and institutions of purely publiccharity; and all laws exempting property
from taxation other than the property above
mentioned shall be null and void.
[Note.-Sec. 2 of Art. VIII has been amended
twice, as follows: (1) 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
No'. 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, lyng or being with-
inr 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
any 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
ower 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 M6tor License Fees and Motor
Fuel Tax Revenues Restricted, Except One
Fourth of Fuel Taxes to Schools, to Highway
Improvement, Policing and Administratlon.-
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, shall
be 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 Distrlct Highway Fund
under existing law; provided, however, that
one fourth (K) of such net revenue from the
motor fuel tax shall be allocated to the Avail-
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Texas Almanac, 1949-1950, book, 1949; Dallas, Texas. (https://texashistory.unt.edu/ark:/67531/metapth117167/m1/74/: accessed April 23, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.