The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1881-06-30

gas, less $3.50, or $40 is entitled,
under the new law, to license
for so much of the term paid for under
the old law as shall not have expired on
the oath of March, 1881.
In like manner, il the drummer tax had
been $50, and were now 500. drummer
holding a three months old license
would have to pay 9-l2 Of 500 or $50,
less 9-12 of $50. or $37. 80. That is, he
would have TO pay S112.5O, and he would
then have issued to him license under
the new law on the face of which II
would be made to appear that 1t
gave him permission to pursue his
occupation for the nine months OF
the term originally paid for, which had
not expired when the law took effect
First-ciass merchants licenses, however,
have been reduced below $500, and the
drummers tax has been reduced from
$500 to $50, instead of being increased.
Hence. IL is not necessary that the mer-
chant or the drummer should subject him
self to the process of adjustment pro-
vided in the law, as there is no provision
made orefund any money 10 the licenses
where the nature of the uneXpired part
of the old license is more than enough TO
pay for an equal length of time under the
new law. Were the drummers to request
that his old license be taken up and
new one issued, il would be in strict con-
formity with the letter of the law to COM
ply with sach request, and the comp
in refusing to do SO. The
proceeding, however, would be very
idle and trivial, as il would involve
no payment of money to the state, and
no refundlng of money to drummers. In
view of the fact that the tax in this case
has been reduced, recognition by the
comptroller of the validity of the old Ii
cense. subjecting it TO the provisions OF
new law for recording, practically adjusts
the license to the law, and makes
IL the same in effect as il revised
under the new law. 1t appears that the
legislature, in the reviying and saving
clause thought proper to revive and save
only those privileges for which direct
and substantial money consideration had
been given to the state. Whether the
taxes were increased or dimln-
ished how could the comptroller
make an adjustment with one of these
merchants, special drummers who had
never paid for any ''term" or any part of
s'term," and could in no case ask a
credit" for any "amount" as "already
paid by HING or how could the Comp
troller recognize parties as licensed who
in fact did not hold and never had held a
license of the state? The proviso refer
ring to uneXpired licenses subjects them
to the absolute necessity of being recor-
4
after March oath, 1881.
Now, what is it that every commercial
| traveller, drummer, salesman, solicitor of
| trade, before he solicits for orders or
makes any sale OF any article whatsoever,
| in any county in this state shall file with
| the county clerk of such county" Evil
| IDENTIFY the cOmptroller's receipt for the
| occupation tax herein prescribed.
1t can not be pretended that the mer-
| chants drummer has any such paper, as
is subject under the terms of the law to
be recorded. He has certificate refer
ring to the merchants payment of 5000,
but that has already done duty for the
merchant by adjusting his mercantile
/ business to the provisions of the new
law, without which adjustment he would
have no authority to persue his occupa-
| ton. Having given the opinion OF your
| distinguished counsel, and the subject OF
which il treats careful attention and
| study, L see no reasonable ground 10
| change the ruling or to take any further
action in the premises.
Very respectfully, your obedient SER
want, W. NJ. BROWN, Comptroller.
| The payments of the claims of school d.
| rectors aud county superintendent, are
about finished at the comptroller's office.
| Teachers who have not filed claims
would do well to note that no claim not
presented previous to July !, 1881, will be
| considered for payment.
| Claims of directors and superIntend-
| ents can be fled at any time, and Will be
audited and paid.
/ Yesterday resolution of the special
stockholders meeting of the Galveston
/ Eagle Pass Air Line Railway Company
/ authorizing issue of first mortgage and
Income bonds, was filed in the office OF
| secretary of state. The resolution au.
| thOriZes the issuance of bonds for "a
200, 900 of $1,000 each,t be paid at the ex-
pIration of fifty years with interest at the
rate of six per cent. per annum.
A telegram has been received by the
department of education from Gen
William Preston johnson, declining to
accept a position in the Texas schools al
present, owing to other engagements in
| Louisiana.
The Comptroller gives notice of error
in dispatches to the Galveston NeS0s an6
Houston Post, published recently. The
notices state that payment will be made
out of the $4,000 appropriation made by
the last legislature on all teachers claims
properly approved, for services rendered
up to July, 1877. This is an error, and
should read for services rendered priol
to July 1, 1873. Teachers will take notice
| and will thereby be saved trouble and dis
appointment.
| l.. l.. Smith, tax collector of Colorado
county, to-day settled his accounts in full
for unsolicited balances turned over tC
him by his predecessor for 1879 taxes, be-
sides settling in full charges made by the
Comptroller on assessments and collec
lions for 1880 and 1881, up to date, thu:
closing his account in full. This shows 8
good beginning for a new collector, anC
following his example, the reign of de
linquent tax collectors and the elnbar
assment of sureties is at an end.
The Fort Worth Car Wheel and Manu-
featuring Company filed charter in the
office of secretary OF state yesterday. The
corporation is formed for the purpose O.
manufacturing and vending the Rigby
combination car wheel, and other cal
wheels, and all kinds of railway cars ant
railway implements, the establishing anC
conducting of foundry and machine shops
smelling furnace for the reduction OF al
kinds of ores. The capital stock is placed
at one hundred and fifty thousand dol
lars, divided into shares of one hundred
dollars each. The following gentlemen
compose the company: j.. P. Smith, w
F. Lake, William j. Boaz, j. M. Eddy
Charles L. Frost, E. P. Cowen and j
Roche. -'.r.. .... ......s.