The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1897-03-29


be considered as a cotton broker a COM
mission merchant" H. the meaning OF this
article Is every pe son, firm or association
| OF persons receti.ag country produce,
horses. cattle, sheep. hogs, grain, corn. hay.
lumber, shingles, wood, coal. goods, wares
and merchandise or anything else for sale.
to be accounted for to the owner when
sold and charging commission therefor.
From every pawnbroker, an annual tax
Of SIS.
| From every cotton buyer or buyer of wool
or hides. $40: provided, that merchant
who pays nm occupation tax as herein pre-
| scribed shall not be considered cotton
buyer or a buyer OF wccl or hides.
From every person. firm. agency or as
ISOLATION OF persons dealing In saving ms r
chires, an annual tex OF SIS to the State.
and 81 as county tax in every county
where such business may be carried on;
provided. that merchant who pays an &C.
curstion tax as required by this article
shall not he required TO puy this special
tax to sell sewing machines when sold In
his place OF business.
From every person or firm who peddles
on clocks or cooking stoves or ranges an
annual tax OF $3.50 for the State, and 500
for each county in which they make sale;
provided. that a merchant who pays an oc.
cnpation tax. az required by this article
shall not be required to pay this special
tax for selling clocks and cooking ranges
or stoves. when sold In his place Of bus-
ness.
Each and every express company shall.
annually, on or before the LIST Of March,
through its superintendent or other chief
officer or authorized agent. file with the
comptroller Of public accounts a report.
under oath. showing the amount OF charges
and freights within this State paid to or
uncollected by such companies on account
OF money. goods and merchandise carried
within this State during the year ending
December 81, next preceding. and said
express companies. at the time of filing
their required report shall pay to the
treasurer OF the State, IL per cent Of their
gross receipts. as shown by their said re-
port. The receipt of the State treasurer
shall be evidence OF the payment of such
taxes, and no occupation taxes shall be
levied upon express companies by any
county. city or town corporation in this
State; provided. that this article shall not
be construed to prohibit the levy % State,
county and municipal taxes upon the real
and persoral property OF such companies.
Each and every express company failing or
refusing to file the report herein required
ana pay the required taxes shall forfeit to
the state S25 for each day said report and
payment are delayed For the purpose OF
suit TO recover the taxes and forfeitures,
venue and jurisdiction is hereby expressly
NNhANAiNN vi Nht NpuINs OI lTdNls county,
and service upon any agent or officer OF
such company within this State, shall in all
respects, be held legal and valid.
FROM every person.. firm or association OF
persons owning or running any railroad
cars or steamboat in this State. there shall
be collected quarterly, on the LIST day Of
january. April. July and October of each
year tax of ! per cent upon their gross
receipts from all their passenger travel
within this State The ,rtS
TO be returned under oath by said owner
agents or manager to the comptroller, and
SAID tax to be collected by said comptroller
under such regulations as h., NAV pre-
scribe provided. that nothing herein con-
tanned shall authorize the levy OF any coun-
" or municipal tax upon such person, firm
or association OF persons.
From every chartered teegraphic COM
pany doing business in this State there
shall be collected cent for every full rate
message sent by any person, firm or as
ISOLATION of persons within this State to any
person within this State, and one half that
for any message less than a full rate mes
sage sent; this tax 10 be paid quarterly to
the comptroller on the sworn statement of
the chief manager OF said company or COM
panles, or any other officer authorized by
SAID companies to make said statement,
who shall keep n record of such messages
aud the receipt OF the comptroller under
Soul, sllull De ISSUED 10 sAlu company OF
companies certified copies of which shall
be evidence OF the payment OF the State tax:
provided, railroad messages for running
their trains and for company use shall not
be taxed aud provided, further. that moth
ing herein contained shall authorize the
levy or collection of any county or mu-
niciral tax upon such chartered companies
for messages sent on official business by
officers of the United States.
From each gas COMPANY manufacturing
gas In towns and cities oi l0,100 or more
inhabitants, SOB; in towns and cities having
less than 10000 inhabitants $50
From each electric light company OPP
Grating an electric light ulant la \ town or
city ot 10000 inhabitants or more. 5S5i and
in a town or city of less than 10000 inhab
itants, $40.
From every person, firm or association
Of persons loanlns money as agent or
agents for any corporation, firm or assoc
citation, either in this state Or out Of It, an
annual occupation tax of $50 for the State
Tor the principal office. and county tax
Of SIS from zach agent FOR each county in
which he may do business. and no addi-
,ional occupation tax shall be levied by
any county, city or town In this state
From each person, party, partnership or
corporation engaged In the business of in
luirin@ into and reporting upon the credit
lr standing OF persons engaged in business
In this State. or acting as agan. or business
manager IN this state for any such person.
party, partnership joint stock association
pr corporation, $500 and provided further, |
hat no county city or town shall levy or
collect any occupation tax upon or from any
such person. party. partnership. Joint stock
or corporation. The payment
u this tax. evidenced by the receipt OF the
of public accounts, shall ex-
,mpt the company or party paying the !
same from the payment Of this tax In any |
,thor county; and payment Of such tax
shall not be required of any subagent or |
of the party or company |
on such business In this state.
From each skating rink, SO.
From every baseball park IN city or
own containing 5000 or more Inhabitants. |
Where an admission Zee is charged, $40.
From every steam laundry, $40
From each person or corporation. VINO are |
Wholesale dealers, selling imported or home |
made ice 10 the trade to be sold again, IN |
cities or towns OF 10000 Inhabitants or |
more. $50; In cities or towns OF less than |
20 900 inhabitants and more than 10000 IN
nabitants $50; in cities and towns of less |