The Laws of Texas, 1822-1897 Volume 1 Page: 234
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Laws and Decrees of Coahuila and Texas.
ArT. 10. Should a person repeat the refusal he shall be fined the same
amount specified in the foregoing article, and as often as he shall refuse
to pay the tax.
ART. 11. Within the first month from the respective publication of
this decree, the. Ayuntamientos shall form the lists of the persons assessed,
belonging to their municipality according to form No. 1, taking
care to make the same in a book, of which a copy shall be transmitted to
the executive at the end of the time prefixed.
ART. 12. The Ayuntamientos shall choose an individual of their satisfaction
and confidence for each ward in towns divided into such, and in
those that are not, they shall distribute the commissions as is most practicable,
for forming the lists and collecting the tax; and no person shall
decline this charge.
ART. 13. The persons commissioned shall comply in every respect with
the provision of this decree, giving notice to the Ayuntamientos, to
which they are answerable, of the statement pertaining to their trust.
ART. 14. For each tax the Ayuntamientos shall deliver to the collectors
two receipts, divided in three squares in the manner specified in
form No. 2. One of said receipts shall be delivered to the person assessed,
for the collector to sign the respective square each time said person
delivers him the quota; and the other shall remain in possession of
the collector for the person assessed, either himself, his master or employer,
or some other person at his request to sign the respective square,
that the collector may shew proof by this document on delivering what
he has received.
ART. 15. The Ayuntamientos every third of the year shall post in the
most public places, lists of the persons taxed, belonging to their municipality,
shewing at the bottom those who deserve the penalties designated
in articles 9 and 10.-Every citizen shall be authorized to enter a complaint
to the Ayuntamiento for faults he may notice in said lists in order
to exact the respective responsibility as the case may b.e.
ART. 1.0. With the exception of sons in a family, every individual over
eighteen years of age, who maliciously wishes to withdraw himself from
the payment, and for this reason is not comprised in the list shall be
considered a vagrant and disorderly person, and subject to the provision
of article 123 of Law No. 37.
AmrT. l7. In two months from the publication of this law in each
municipality the first third of the assessment shall be collected, and the
Ayuntamientos shall deliver the product to the respective agents of the
state rents, taking the corresponding receipt, and giving notice to the
executive that this provision is executed.
ART. 18. The executive shall take care that on the first month of the
third the Ayuntamientos under their strictest responsibility pay over to
the rent agencies all that should be collected of the preceding third,
proving it not to have been more, by comparing the aforementioned
lists, which shall be performed in this act, exacting the corresponding
receipt, shewing the amount they have delivered.
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1822-1897 Volume 1, book, 1898; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth5872/m1/242/: accessed February 22, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .