The Laws of Texas, 1909-1910 [Volume 14] Page: 93 of 1,668
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GENERAL LAWS OF TEXAS.
83
provided, that the county commissioners courts of Dallas and Collin
counties may accept and adopt the provisions of this Act in lieu of the
Special Acts of Dallas, Collin, Grayson and other counties, if in'their
judgment its provisions are better suited to Dallas and Collin counties
than the said special laws.
SEC. 2. The fact that there now exists no adequate law authorizing
the appointment of a road superintendent of public roads in Jack county,
and the urgent need of such officer create an emergency and an imperative
public necessity that the constitutional rule requiring bills
to be read on three several days be suspended and that this Act shall
take effect from and, after its passage, and it is so enacted.
[NoTE.-The enrolled bill shows that the foregoing Act passed the
House, and was referred to the Senate, amended and passed by the
following vote, yeas 26, nays 0, and that the House concurred in the
Senate amendments by the following vote, yeas 101, nays 0.]
Approved March 8, 1909.
Became a law March 8, 1909.
APPROPRIATIONS-REFUNDING UNEARNED PORTION OF
OCCUPATION TAX ON LIQUOR DEALERS' LICENSES.
H. B. No. 152.] CHAPTER 39.
An Act appropriating the sum necessary to refund the unearned portion of the
State occupation tax paid upon all liquor dealers' licenses which were unexpired
on July 12, 1907, and which were abrogated on that date by the taking
effect of Chap. 138 of the General Laws of the Thirtieth Legislature, known
as the Baskin-McGregor Law, and declaring an emergency.
Be it enacted by the Legislature of the State of Texas:
SECTION 1. That the sum of $350,000, or so much thereof as may be
necessary, be and the same is hereby appropriated out of any money in
the State Treasury, not otherwise appropriated, for the purpose of refunding
and repaying to each and every person, firm, association, or corporation
v].o, on July 12, 1907, held a State license as a wholesale or retail
dealer in spirituous, vinous, or malt liquors or as a wholesale or retail
dealer in malt liquors exclusively, under the laws of this State, and
who had paid to the State the occupation tax imposed by law therefor
for a period which had not at that date expired, (such license being
abrogated as of that date, under the decisions of the courts, by the
taking effect of Chap. 138 of the General Laws of the Thirtieth Legislature,
known as the Baskin-McGregor laws) the unearned portion of such
occupation tax. By unearned portion of such occupation tax is meant
that proportion of the whole sum of such tax collected by the State which
the unexpired portion of the term for which the same was collected as
of July 12, 1907, bears to the whole of the term for which such tax was
paid.
SEC. 2. It shall be the duty of the Comptroller to draw his warrant
upon the State Treasurer in favor of the person, firm, association or corporation
to whom such unearned portion is due and payable, on his or
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1909-1910 [Volume 14], book, 1910; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth9392/m1/93/?rotate=270: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .