San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1897-09-23
son being one thousand dollars.

"
lightning rods, an annual tax of thirty
six dollars to the State and eighteen
dollars as county tax to the county in
which such business is carried on:
and upon every person canvassing for
the sale of lightning rods, an annual
tax of one hundred dollars to the
State and fifty dollars as county tax.
in each county in which such canvass
| ing is done.
Sub SO. From every person. firm or
association or persons following the
occupation of cotton broker, cotton
factor or commission merchant, in a
| city of ten thousand Inhabitants or
over, thirty-five dollars; and in all
cities and towns of less than ten thou
sand inhabitants, an annual tax of
eighteen dollars; provided, that mer-
chant who pays an occupation tax
under this law shall not be considered
as cotton broker. "A Commission
merchant" in the meaning of this ar
ticle, is every person, firm or associa-
ton of persons, receiving country pro-
duce, horses, cattle, sheep, hogs,
grain, corn, hay, lumber, shingles,
wood, coal, goods, wares and merchan-
disc, or anything else for sale, to be
accounted for to the owner when sold,
and charging a commission therefor.
Sub. 81. From every pawnbroker, an
annual tax of one hundred and fifty
dollars.
Sub IS. From every cotton buyer or
buyer of wool or hides, ten dollars;
provided that a merchant who pays
an occupation tax, as herein prescrib-
q nf hA
buyer or buyer of wool or hides.
Sub. SO. From every person, firm,
agency, or association of persons
dealing in sewing machines, an annual
tax of fifteen dollars to the State and
seven dollars as a county tax in every
county where such business may be
carried on; provided, that a merchant
who pays an occupation tax, as re-
quired by this article, shall not be re-
quired to pay this special tax to sell
sewing machines when sold in his
place of business.
Sub. 40. From every person or firm
who pebbles out clocks, cooking stoves
or ranges, wagons, buggies, carriages,
Surveys and other similar vehicles,
washing machines and churns, an an
nual tax Of two hundred and fifty dol |
lars for the State, and one hundred |
dollars for each county in which they |
make sale; provided, that merchant |
who pays an occupation tax, as requir- |
ed by this article, shall not be requir- |
ed to pay this special tax for selling the |
articles named in this paragraph |
when sold IN his place of business, or |
in the county in which his place of |
business is located.
Sub. Al. Each and every express
company shall annually, on or before
the hrst day or March, through it's
or other chief officer or
authorized agent, file with the comp
troller of public accounts a report un-
der oath, showing the amount of |
charges and freights within this State
paid to or uncollected by such COM
panies on account of money, goods and
merchandise carried within this State
during the year ending December 31st
next preceding, and said express COM
panies, at the time of filing their re-
quired report, shall pay to the treas
urer OF the State one and one half per
cent of the gross receipts, as shown
by their said report. The receipt of
the state treasurer shall be evidence of
the payment of such taxes, city or
town corporation in this State; pro-
vided, that this article shall not be
construed to prohibit the levy of
State, county and municipal taxes up
on the real and personal property of
such companies. Each and every ex-
press company falling or refusing to
file the report herein required, and pay
the required taxes, shall forfeit to the
State twenty five dollars for
each day said report and
payment are delayed. For
the purposes of suit to recover the
taxes and forfeitures, venue and juris-
diction is hereby expressly conferred
on the courts of Travis county, and
service upon any agent or officer of
such company within this State shall
In all respects be held legal and valid.
Sub. A. From every person, firm
or association of persons owning or
any railroad cars or steam
boats in this State, there shall be coll
lected quarterly, on the first day of
January, April, July and
October, for each year, a
tax of one per cent on their
gross receipts from all their passenger
travel within this State. The said
gross receipts to be returned under
oath by said owner, agents, or man.
ager to the comptroller, and said tax
to be collected by said comptroller un-
der such regulations as he may pre-
scribe; provided, that nothing herein
contained shall authorize the levy of |
any county or municipal tax upon such
person. firm or association or persons.
Sub. 43. From every chartered tele-
graph company doing business in this
State, there shall be collected one cent
for every full rate message sent by