Daily State Journal. (Austin, Tex.), Vol. 2, No. 144, Ed. 1 Saturday, July 15, 1871 Page: 3 of 8
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CHAPTER LI.
K rHE PEOrECTION OF THK GROWTH OF PECAN TIMBER.
4
organized counties ; and it shall be the duty of the sheriff in such
tants, twenty-five dollars.
livery stables, five dollars.
i
tax of
a
0, 1871.
i
C HAPTER LU.
1HE TAXES LEVIED.
WHEN PROPERTY IS DIRECTED TO BB RENDERED.
to
•di
1871. the time for
THE POLL TAX.
gvn
Real
estat
1HE DIRECT AD VALOREM STATE TAX.
toll
rendering pro-
assessing officer is
veral county organizations thereof, and for such
i
T
ied :
pro-
w
ann
A
may before the collection, be reduced .to any specific less
rate
h
in
t thereon, if computed
I to public wchools or to pub)
teres
ICONTINUED ON SIXTH PAGW.)
r
lemental ta
i of the tax
,, I
" . 1 - A
ting
urer; W
femoLj
situd
this 8
vide th!
hunt an
railroads and telegraph companies doing business in this Lumwe, azz
uakax of one per centum upon the net receipts of the same. and pay the taxes thereon.
GrHE tax Fo DISTRICT ScR0oS-HOUSES.
A e,.
An annual direct ad valorem State tax of one-half of one
of the cash value thereof, estimated in lawful coin of the
may.
te by
in one
' 3
),
o
urth for the benefit of public schools. and three-fourths for the
- IPp rt of the State government, and for such other purposes as may
• by law directed.
For every livery stable in c::
city or town of five thouAnd inhabitants or more, fifty dollars • i
one of 1- *l *
second or
my person contracting for delivery of timber,
timber under such contract, shall be held in
THE DIRECT AD VALOREM COUNTY TAX.
/
the party cutting the same, if the land on
thousand dollars; an
ST/' pawnbroker.
Reaper of a public
i i nat
v ing j veca!
penalties
period than three months. . - •
Sec. 7. There shall be levied on and collected from an
THE SUPPLEMENTAL rAx2
ult of payment,
imprisoned in the county jail for not less than one month,
than two months, for each ofense, with labor on the pub-
IVE EFFECI To THE SEVERAL PROVISIONS OF THE CON-
STITUrION CONCERNING TAXES.
2
THE OCCUPATION TAX.
te poBa6e
Approved April 20, 1871.
AD VALOREM ROAD AND BRIDGE TAX.
as the courts thereof may order. This tax. if
, of a
purchases amount to less than twenty-five
id all retail merchants not of the first,
third class, shall be considered of the fourth class.
thereof, duly signed, showing the original grantee thereof, number of
acres, and stating its value; provided, that when property is rendered
in any other county than the one in which it is situate, it shall not be
valued at less than the average valuation of property of the same
kind in the county where it lies, as shown by the assessment rolls of
the previous year. Such list must be sworn to, as to the amount of
property, whether real or personal, rendered, and may be sworn to
or not as to the value thereof at the option of the person rendering
the same, or of the assessing officer.
VALUE OF PROPERTY rAXED—How FIXED.
dollars. For every brewery, fifty dollars. ]
merchant, an annual tax of ons hundred and fifty dollars; from every
first-class retail merchant, an anqual tax qf One hundred dollars;
from every second-oass retai merhant, an annual tax of fifty dol-
lars; and from every third-class retail merchant, an annual
twenty-five dollars; and from every fourth-class retail mere
annual tax of ten dollars. A wholesale merchant is one whose an-
I u
•L‘
g
d direct ad ra lor tin tax of one-fourth of one
Sec. 1K. It shallbe the duty ofevery person suhject to the pol)
tax to pay the same as provided by this aqt. No persson who fails to
pay bis poll tax shall receive any money that may be, or may be-
come due to him as a juror or witness, or any warrant from the
State orounty. or any money that may bcome due to him that
may come into the bauds of the sherif, or the treasurer of the State
or county, unless the amount of the poll tax due by him with in
as stated, is first deducted in I* ap--
pljed to public wchools or to public roads, as the case may he.
Sec. 9. A su
the urhount of ea
Sec. 14. Personal property if to be xendered for taxation by
giving a description list thereof duly signed and statingits value,
to be rendered for taxation by giving a descriptive list
before the collection thereof, be reduced to
order of the county court.
) and a like supplemental tax in
mum is not paid when due.
turn interest,
js levied up
An annual poll tax of one dollar on all male persons in
ate between the ages of twenty-one and sixty years, for the
of the public schools.
PE’ ...
1 • r centun
• rIoX 1 Be it enacted by the Isgidaiure of the Mate of
as That any person who shall cut or otherwise destroy a pecan
on any land not his own, or without direct and specific authority
r, or the territory belonging
... ........(_____ * a misdemeanor, and pun-
of not less than twenty-five, nor more than fifty
ice, having juris-
* ’’ c
SEC. 13. Property is dreted to be rendered for taxation prior
the first day of April of each year; arovided, that for the year
‘ assessnent is extends to the 1st of July.
A merchant is any person or firm engaged i
goods, wares, or merchandise of any kind wha
son or firm selling goods by sample, card or otherwise, shall also be
considered a merchant; provided, that the county tax for selling
goods by sample, card or otherwise, shall he collected in only one
county ; that no person or firm selling exclusively goods manufac-
tured in this State shall be so considered. From every traveling
agent selling or bartering patent rights, patent or specific medicines,
fifty dollars. From every person or firm dealing in stocks or bills
of exchange in any city or town exceeding five thousand in popula-
t on, an annual tax of two hundred Hhd fifty dollars ;"nd from any
such person or firm in any city or town of less than five thousand
inhabitants, an annual tax of fifty dollars. From every dife insur-
ance company doing business in this State, an annual tax of five
hundred dollars: from every fire and marine insurance compa ny
doing business in this State, an annual tax of two hundred and fifty
dollars; said tax to be paid by die company to the Oomptroller of
State, whose receipt, under seal, shall be issued to the company,
certified copies of which, when furnished to agents, shall b author-
ity to work in any county in the State ; said taxto be assessed in
the county where the principal office of such company is located ;
and when the principal office is located in another State, to be as-
sessed in the county where the principal or general State agency
exists. From every physician, surgeon or dentist, an annual tax of
ten dollars. From every attorney-at-law, an annual tax of ten dol-
lars. From every owner or operator of a daguerrean or such like
gallery, by whatever name it may be known or called, if in any city
or incorporated town of less than five thousand inhabitants, twenty-
five dllars ; if more than five thousand inhabitants, fifty dollars:
and if elsewhere, ten dollars. From every auctioneer, an annual
direct tax of fifty dollars. From every person or firm keeping
a barber shop, five dollars for each and every chair therein
at which a barber works. From every person or firm follow-
ing the occupation of ship, „merehandise or cotton broker,
an annual tax of forty dollars. From every, pawnbroker, an
annual tax of thirty dollars. FromrFver* —
ferry, an annual tax of ten dollars. Brom every Reep
bridge, an annual tax of ten dollarg.- From every "pers or firm,
buying or selling upon commission, ‘an annual tax of fifty dollars.
From land agents there shall be collected an annual tax of ten dol-
lars. The term land agent shall be construed to mean apy persh or
members of a firm or association of persons, performing for compen-
sation any of the following co--:—-- -----1—i------3 1*
estate for others, purchasing or sel
into land claims belonging to other
thereof. But the term land agent
terpreted as to levy any tax, in addition to
any lawyer or any duly licensed attorney-atlw. *
courts of the several counties of this’Sate shall have
levying taxes equal to one-half of the amounts herein
tided, that traveling agents of patent rights, patent and specific
medicine, physicians, surgeons, dentist, httbrneyqat-law and land
agents, shall pay such State and county tax but once in each year,
county court, and in the county of their residence ; and provided further, that
the several county courts shall not be authorizdio levy any county
tax on th incomes of railroads or telegraph companies ; provided
further, that any one wishing to pursue any of the above named
vocations for a less period than one year, may do so by paying a
pro rata amount of such occupation for the priod he may desire;
provided further, that no occupation licenseishall issuefor aesi
sin i doll
BT ",0 TA258 TAt >B ASgF88«V"AND, aY wM94 COLL.XCTKD.
SEc10. Taxos shall be ansesned by justices of the peace, und
shall Mb collested by the sheriffs of the several counties, except the
cpunty occupation tax which shall be collected by the county, treas-
era, in so far as pheir duties under this art are con-
------»g —g- nuthorized to art by deputy; any justice of the
peace or,otheroounty officer being eligbh for appoiment as deputy.
The county court of any organized oounty, to which any unorganized
courier or cognties, or territories not laid out into ounties, may lie
or may have bee attached for judicial purposes, shAl} designate one
or more of the magistrates composing it, whose duty it shan be to
proceed into such unorganized county or countics, or territories,
and assess the taxes in like manner a provided for m this act for
SEG 15. In case property is not rendered for taxation, it is made
the duty of the assessing officer of the precinct in which it is situate,
9n being"patisfied that it has not beevrendered, tQ list and value it
jtly himself, .and in case the taxes on suh assessment are not paid,
andsuit is brgaght for such 'taxes, with interest, such assessment
shall be held to be priina facie proof of value, but may be dis-
proved by competent evidence. In case the person rendering pro-
perty makes oath to th value thereof, an th assessing officer is
satisfied that it is correctly valued, in lawful coin of the United
States, he shall asess the same accordingly. Whe the value is
not sworn, to, or when the assessing officer is satisfied that the
value sWorn tojis to"ow, he shall assess the same at such value aw
he, as a swerh officer, deems just, and if the person rendering sub-
its to such assessment it shall stand. In case the person rendering
makes oath that such assessment is excessive, and names a diinter-
! assesihg officer shall name
another, they, in case of a disagreement, to select a third, ami such
arbitrators shall decide the value, and the property shall I* assessed
accordingly. In case the person rendering, or the assessing officer,
or both shall ba dissatisfied with the vale az decided by the arbi-
trators, either may appeal to the counvy ourt, and its decision iu
the’matter shall be final *prdvidtd, ntertheless, that the person
rendering shall not be entitled to have the yalue of the property
rendered decided by appeal, unless be or she shall first pay the taxes
conceded by the tax sts rendeted to be due on soch property.
a 3 oa-2an B mazaasse xm-monk. 9
received, five dollars for every day on which fees for such admission
are received. For every concert, where a fee for admittance is de-
manded or received, five dollars. Entertainmenta for charitable pur-
poses are exempted. For every hotel in any city or town of three
thou sandinhabitants or more, fifty dollars; in one of less
than tree thousand and more than one thousand inhabitants,
twenty-five dollars: and for all other hotels, fifteen dollars.
For every cook-shop, eating house or boarding house, fifteen
dollars; provided, that no*bouse be considered a boarding
house unless there are kept as many as four regular boarders at one
time, exclusive of all school children; and provided further, that
no house shall be considered a boarding house whose annual income
is less than three hundred dollars For every livery stable in any _ . - r _______
in /organized county, whenever the assessment roll of such unorganized
less thanfive thousand and more than three thousand inhabi- county or counties, or territories, has been placed in his hands, to
-t of less than three thousand wnd proceed into such unorganized county or ecounties, and collect the
more than one thousand inhabitants, ten dollars ; and for all other taxes in like manner as provided for in the organized counties of the
For every distillery, one hundred State. In organized ounties, where any vacancy may exist in any
From every wholesale precinc#by failure of wsuch precincto elect a, magistrate, or from
, any other cause, the county court shall designatlone f their num-
beg to assess the taxes in such precinct, a
"8C. 84 A direct ad vahrretn tax, for the year 1871, of one-fourth
thednount of the direct ad valorem State tax, on all real property
ind all personal property owned in each school district in
e, imve so much thereof as is exemptci as aforesaid, tq’pro-
jecessery (Constitution, article nine, section seven,) school
louses iffach district, and insure the education of all the cholaatic
inhabitants of the several districts?’ This tax, if deemed too large,
b
ten
property suhject to taxation, which B nOt ameneed, or 1s no paid
upon, as direted by this act. which shalt be compoundeannually
*me#Me
,"‛k .,4 ,
services; purchasing or selling real
ipg land certificates, exmining
and reporting w th, condition
snail not be so construed or in-
the ten dollars levied on w, . . -
h county ested citizen at his arbitratorr the
e power of another the in case of a disnoroemer
where Property may be RENDERED FOR TAXATION.
* ‘ W; * a
Sc. 11. All property may be rendered for taxation in the
county where the owner r the agent of th owner thereof resides,
or in th cunty where it, or the,greater part of it is situate; and
it shallbe the duty of any party or parties - representing, nny char-
tered, incorporated or other company or association, to have their
। taxable property assessed at the precinct where* the principal office
I of the same is located. • « * • * :
• Sec. 1% The jystices of the peace, or their igents, shall call
upon every person in their respective precincts, requifed by this aqt,
to give in a list of property, moneys, credits or Other subjects of
taxation, and the yalue thereof, and may apply to any officer or
agent of a company, or to any person interested therein, and shall
administer an oath to any person to make true answers to such ques-
tions as may be propounded to him in relation to such matters as
the justice of the peace is authorized to inquireipto. A justice of
the peace or his deputy, failing to make any call, or to administer
th oath required by this Bection, shall bo subject to a fine of fifty
dolars on indictment, or information in the.district court. *
I here shall be levied on and collected from every per-
hrm or association of persons, pursuing any of the following
i,1‛ cupations, an annual tax (except when herein otherwise pro-
• i on every such occupation or separate establishment, as follows:
1 - nE spirituous, vinous, malt, and other intoxicating liquors,
ianttie less than a quart, one hundred and fifty dollars; pro-
that this section shall not be so construed asto include any
or beer manufactured in this State. For every billiard, baga
pigcon hole or Jenny Lind table, or anything of the kind used
i • sure or profit, twenty-five dollars; for every nine or ten-pin
. within any incorporated city or town, used for profit, two
nrml dollars, for every nine or ten-pin alley beyond the limits of
orFrated city or town, or county site, used for profit, one
ars For every foot peddler, ten dollars in each and
- cun) for every one horse peddler, or a peddler with one
OXe twenty five dollars in each and every county; for
‛ermwithtwohores,or 7° J'oke of «xen fifty dollars in order of the county court.
' ' puhty in which he may pursue* such occpation; *
" . t al nething herein containd shall be so construed as to
taveling venders of fruits, or fruit trees, or goods or "wgres
nanu factured in this State. For every gift enterprise,
un * o ars. For every theatre or dramatic representation,
"hich payforadmitance is deinanded or received, for each rep’
ition ’hereof, five dollars - pmridHl. that theatrical or dr-
the prosecution and conviction under this act shall
f the owner of the land, his agent or tenant, from
vil suit against the offenders for the recovery of
p < w */.**» ’ «," u * ••
THE DUTY OF RFEsoNS «WNIXG rporE‛SUBJ*TT TAXATION.
G37r, .. -‘3" « ■ ( •
y and al SEe. 16. t and isdeclared to he, die duty,of alhpersons own-
State, at ing property sulgect t»f taxation under this act, to bender the saue
; as hereipaprovided.
■eft ‘ c
HIEX 9 REAL ESTATE TA*
• Sec. 17. The annual asBessment made dpon real property shall
lie a lien upon the property, ap intrest- shall run thereon npon
each year’s assessment. W • 3
k4 * ' * *
. THE POLITA- How COLLECTED.
, he ' » . *
" • h vied on the value of all property subject to
J l : public roads and bridges, to be applied by the
‘ .courtsuhet to such regulations as the Legislature may
- Ho. an annual poll tax of not less than one dollar upon
evenY male person over twenty-one years of age. for the
p IrFose, to-be imposed at the discretion of each <
P ' Y: any person thus taxed having the option of working
‛"h " 11 roads or bridF 8 at the rate of one dollar per day.
» , ‘
-y * a
the fines to be collected under this act shall go,
informer and the other half to the county treasurer,
.... tmmme-rsie/f--HM,F
thereof, potwishatanding than ome •ch may take
. 1
• Maa-F
* 4:’,
" ■ az .1-
* - ting from the owner, in any county
mny count v. shall be held guilty of
ied by a fine
rs to be recovered before any justice of thespeac
t en ot the same, for every offense : or in defa
all le
r mer
■ nxr.
IleN l i enacted by the Legisdatwe of the \tate of
is fh.it each and all of the several provisions of the Constitu-
n erning taxes shall have force and effect according to their
ind as hereinafter enacted, and that the following enumerated
XC-. t reach successive year, including the present year,
. i and imposed, and are to be assessed, collected and applied
• reby prescribed.
imber has been cut belongs to neither of the parties
I at this act take effect und be in force from and after
•ds How PROPERTY s To B RENDERED.
8 ,ee '
nual purchases amount to one hundred thousand dollars or more;
a first-class retail merchant is one whose annual purefiasas amommt
to loss than one hundred thousnd dollar and more than fifty thou-
sand dollars: a second-class retail merchant is one whose annual
purchases amount to less shan fifty thousand dollars and more
than twenty-five thousand dollars; and a third-Sass retail merchant
is one whose annual purchases amount to Jess than twenty-fye
I An annual direct ad l'alorern county tax of one-half
< " ) mentioned rate of taxation on all real property situate.
personal property owned in each county in this State, save
. ther f as is exempted from taxation, as aforesaid, for the
ited States, on all real property situate and all personal proper-
owned in this State, save so much thereof as is exempted from
»: n by the laws of this State, or of the United States, one-
\ppr vei A
e halt to tlit
intv ! ur-
-p, 1 Tha
in buying or selling
whatsoever. Every per-
ing goods by samp
tenant; provided, that the county tax
1 be collected
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Daily State Journal. (Austin, Tex.), Vol. 2, No. 144, Ed. 1 Saturday, July 15, 1871, newspaper, July 15, 1871; (https://texashistory.unt.edu/ark:/67531/metapth1505254/m1/3/?q=aRCHIVES: accessed June 11, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .