The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-12-18
CHAPTER THREE.
County Ad Valorem Taxes and County and
City Occupation Taxes.

ATllNl'
County ad valorem taxes ............... .5057
County occupation taxes ............. 5o57f
City occupation taxes .....,.............5 057t
Taxes a lien, and how collected in case
of assignment Observation-Disclosures. .b057C
Taxes payable In money and in scrip,
wnen .'..,. ..-,.s.............,..... 5000
Article 5057. The commissioners court o.
the several counties in this State shall have
power to levy an annual ad valorem tax oil
the valuation of all property subject to tav-
alton by the provisions of this title as fol.
lows; For county revenue purposes, not OK.
ceeding % cents on 500; for road and bridge
purposes, not exceeding Is cents on $780, and
for the payment of debts incurred prior &c
September. 1883, and for the erection of pub
lie buildings and other permanent improve
ments. not exceeding % cents on the 500;
and for the Improvement of the public roads
a tax not to exceed 10 cents on tho 500 val
uHtion under the restriction provided in chap
ter OF title %, and shall have power to
levy special tax for the further mantle
nance OF public, free schools and the cree
ton with n each school district of school
buildings therein, In counties not exempt
from the district school system. provided,
that two-thirds OF the qualified property tax
paying voters OF the. district, voting at an
vote such tag not to exceed in any one year
20 cents on the 800 valuation OF the property
subject to taxation in such district. The
to affect any law specially authorizing any
commissioners court to levy different rate
of tax.
Art b057a. The commissioners court shall
also have the power to levy one-half of tho
occupation tax LEVIED by the State upon all
occupations not otherwise specified or spe-
olally exempted. The receipt OF the proper
officer under seal shall be prima fac.e evil
dence OF the payment of such taxes
Art, 5O5lb. The mayor and board Of al
dermen in any Incorporated town or city
shall In no case levy greater tax on any
occupation than that authorized by this chap
ter to be levied by the county commissioners
courts.
Art. 5O57c. In all cases where any dealer
in goods. wares or merchandise of any kind
subject TO ad valorem or occupation taxes or
both. under the provisions of this title who
shall, after the rendition OF said goods. wares
or merchandise for taxation, or after becom-
Ing liable for any occupation tax become
or make assignment OF said mer-
wares or goods, then the collector
or taxes shall at once present to the receiver
or assignee or trustee of said dealer for pay
ment of the amount due for said taxes by said
dealer, and in case of failure OF said re-
ceiver or assignee or trustee to at once nay
the amount of said taxes the sad collector
goods, wares and merchandise, enough 10
satisfy the amount OF said taxes. Said taxes
until paid shall constitute prior lien on said
goods, wares and merchandise.
Art 50J7d. The taxes herein levied by this
chapter are hereby made payable Ia the
OF the United States Persons hold
Ing county scrip issued to themselves for
services rendered the county may pay their
county nd valorem taxes In such scrip