The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1882-04-27
THE TAX BILL
As Reported By House Committee
on Revenue and Taxation.

| - aCPoEtc0 DI HOUSE COuu mILtee
on Revenue and Taxation.
SECTION l. Be ii enacted 6y the
Legislature Of the State Of Texas
That article 1862 of the revised
statutes shall hereafter read as fol-
| lows:
ARTICLE 1862.
There shall be levied and collected
an annual ad valOrem state tax of
three-tenths of one per centum of
| the cash value thereof, estimated in
lawful currency of the Uuited States,
on all real property situated, and all
movable property owned, in this
state, on the first day of January of
each and every year, except so much
thereof as may be exempted by the
constitution and laws of this state,
which cash value shall be estimated
in lawful currency of the United
States.
Section 2. That article 1864 of the
revised statutes shall hereafter read
as follows:
ARTICLE 1864.
There shall be levied and collected
from every male person between the
ages of twenty-one and sixty years,
resident within this state, on the
first day of January of each year
(1ndians not taxed and persons ill.,
sane, blind, deaf and dumb, or those
who by amputation have lost one
hand or one foot, excepted) an an
nual poll tax of one dollar and fifty
cents, one dollar for the benefit of
free schools and fifty cents for
general revenue purposes.
Section 8. That article 1865 be so
amended as to hereafter read as fol-
lows:
ARTICLE 1865.
That there shall be levied on and
collected from every Person,-Sfm,
company or association of persons,
pursuing any of the following
named occupations, an annual tax,
except when herein otherwise pro-
vided, on every such occupation or
separate establishment as follows:
From every merchant, whose pur-
chases amount to one hundred thou
sand dollars annually, one hundred
and twenty-five dollars; from every
merchant. whose annual purchases
amount to fifty thousand dollars,
sixty dollars from every merchant
whose annual purchase amount to
twenty-five thousand dollars, TWEEN
| ty-five dollars from every merchant
whose annual purchases amount to
fifteen thousand dollars, twenty dol
lars; from every merchant whose
annual purchases amount to ten thou
LII I'LL T,D.
every merchant, whose annual pur-
chases amount to five thousand dol
lars, six dollars; from every
merchant whose annual purchases
| amount to two thousand dollars or
less, three dollars from every COIN
mercial traveller, drummer, sales
man, or solicitor of trade by sample
or otherwise, an annual occupation
tax of thirty-five dollars provided
that the tax herein required to be
paid by such commercial traveller,
| drummer, salesman or solicitor shall
be paid to the comptroller of public
accounts, whose receipts, under seal,
shall be evidence of the payment of
such tax; and provided further, that
no county, city or town shall levy
| VI COllOCb any VOOu PaIiOh tuA upOu
such commercial traveller, drummer,
salesman or solicitor; provided, that
nothing herein contained shall ap-
ply to any one soliciting subscrip-
tions for religious, literary or his
torical books or maps, or to persons
soliciting for nurseries; provided
further, that every commercial
traveller, drummer, salesman or So
licitor Of trade shall, on demand of
the tax collector of any county of
the state, or of any peace officer of
said county, exhibit to such officer
the comptroller's receipt above men
tionel; and every commercial trav-
eler, drummer, salesman or solicitor
of trade, who shall fail or refuse to
exhibit said receipt to such officer
on demand by him, shall be
deemed guilty of a misdemeanor,
and fined in a sum not less than
twenty-five nor more than one hun
bred dollars.
A merchant, in the meaning of
this act, is any person, firm or asso-
citation of persons engaged in buy
ing and selling goods, wares, and
merchandise OF any kind whatever.
From every travelling person SELL
ing patent or other medicines, one
hundred and seventy-fve dollars !;
and no travelling person shall so sell
until said tax is paid.
From every fortune teller, one
hundred and seventy-five dollars.
From every clairvoyant or mes
merist, who plies his or her voca-
ton for money, five dollars for each
and every county, in which sucE vo-
cation is carried on.
From every person, firm or asso-
citation of persons engaged in dis
counting and shaving paper, or en-
gagged in business as money-brokers
or bankers, or in buying and selling
bonds. state or county warrants, or
other claims against the sta e, an
annual tax of sixteen dollars in
city or town of not more than
two thousand inhabitants in a town
or city of five thousand aud not less
than two thousand inhabitants, an
annual tax of forty dollars; in a city
or town of ten thousand and not less
than five thousand inhabitants, an
annual tax of eighty dollars; in a
city or town OF twenty thousand and
; not less than ten thousand inhabi-
trnts, an annual tax of one hundred
and twenty dollars; in a city or
town of forty thousand and not less
than twenty thousand inhabitants,
an annual tax of one hundred and
sixty dollars.
From every operator or owner of
any daguerrean, photograph or
other such like gallery, by whatever
name called, if in any incorporated
city or town of less than five thou
sand inhabitants, six dollars; ifmore
, than five thousand Inhabitants, four
teen dollars and if elsewhere, four
dollars; and from every person So
Letting work for any daguerrean,
photograph or such like gallery, or
} for persons engaged in the business
of copying or charging pictures or
photographs of any character, where
! such gallery is not situated in, or
such business is not in the county in
} which he solicits such work, seven
dollars.
From every auctioneer doing
business in city of ten thousand
inhabitants or more. an annual tax
of forty five dollars; from every
2 auctioneer in city or town of five
thousand and not more than ten
thousand inhabitants, thirty dollars
from every auctioneer in city or
2 town of two thousand inhabitants
and not more than five thousand,
eighteen dollars; from auctioneers