The Dallas daily herald. [volume] (Dallas, Tex.) 1873-1887, 1885-04-07
Tax Sill as Passed.


SECTION /. Be it enacted by the legis-
,o,ure of the state OF Texas, That arti-
Gle 1852, chapter /, title IS, included in
.oction l OF the above Tecited act, be so
esw,snded as hereafter to read as fol-
lows: - 1000
There shall be LEVIED and collected an
onnual sd Velorem state tax Of Is cents
an the Sl00 for general revenue purposes
md 1917 cents on the 500 for the main
tanauce of the public tree schools; of the
cash value thereof estimated in lawful
currency of the United States, on all
real property situated and all movable
nroperty owned in this state ON the LIST
day of January in each and every year,
and on all property sent out Of the state
for the purpose of avoiding
tbe payment Of taxes thereon
# owned on the said lst
day of January, except go much thereof
as may be exempted by the constitution
and laws of this state, which cash value
shall be estimated under oath by the
nerson, firm, company or association as.
sessed, or by his or their agent or attor-
new, making assessment for said person,
firm, company or association.
SEC. 2. That articles 1866 and AGES.
chapter /, title 50, of section 2 of tho
above recited act, be so amended as to
hereafter read as follows:
ARTICLES 1866 AND 466S.
The commissioners courts of the sew.
eral counties of this state shall have
power to levy for county revenue purpo-
ses tax of one-tourth of l per centum,
and for roads and bridges Is cents on
the 500 valuation of all property sub
iect TO state tax by the provisions of this
act, and shall have power to levy a spe.
cia tax for the further maintenance of
public free schools and the erection
within each school district of school
bindings therein, in counties not
exempt from the district school system !;
provided, two-thirds of the qualified
property taX-paying voters of the dis
triet, voting It an election to he held for
that purpose, shall vote such tax, not TO
exceed in any year 20 cents on the 500
valuation of the property subject 70 tax
alton in such district, aud shall have
the right to levy one-half of the occups-
ton tax levied by the state upon all oc-
Cupations not herein otherwise specially
exempted; provided, any one wishing
to pursue any OF the vocations named in
this chapter, upon which county occu-
patton tax may be levied, may do so by
paying the same quarterly; and pro-
vided, further, the receipt of the proper
officer under seal shall be prima facie
evidence Of the payment of such taxes
as are therein named; and provided,
further, the provisions of this act shall
not be deemed to effect the provisions of
any law specially authorizing any com.
missioners court to levy different rate
oftax; and provided further, no person
shsll 10 allowed license for selling in
toxicatiUg or spurious liquors, or for
keeping any nino or ten pen alley, or
billiard, bagatelle, pigeon-hole, Jenny
Lind, neutrality-suspicious. table, or
anything of the kind used for profit, for
aperiOd Of less than II months; and pro
yided, further, the mayor and board OF
aldermen OF any incorporated town or
city shall in no case levy greater tax
on any occupation than that authorized
by this chapter to be levied by the
county commissioners court; and be IL
further provided, that in all cases where
any dealer in merchandise, wares or
goods of any kind, subject to ad valo-
rem or occupation taxes, or both, under
the provisions of this act, who shall
after the rendition of said merchandise,
wares or goods for taxation, or after be-
coming liable for any occupation tax,
become bankrupt or make assignment OF
said merchandise, wares or goods, then
the collector of taxes shall at one pre-
sent 70 the receiver or assignee of the
said dealer for payment of the amount
due for said taxes, by said dea.
Ter, and in case of failure of said re.
ceiver or assignee, TO at once pay the
amount of said taxes, the said collector
shall levy upon, seize and sell
from the said merchandise,
wares or goods, enough to satisfy the
amount OF said taxes, and said taxes
until paid, shall constitute prior lien
on said merchandise, goods, and wares
In default for said taxes.
SEC 3. Whereas, the various county
commissioners courts in the state are
about to levy taxes for the present year,
therefore an emergency exists that this
act shall take effect from and after its
passage, and an imperative public ne
cossity demands that the rule requiring
this bill 10 be read on three several
days in each house shall be suspended
and IL is 80 enacted.