ANNOTATED

TAX LAWS

OF

TEXAS

INCLUDING ALL CONSTITUTIONAL
AND STATUTORY PROVISIONS
DOWN TO 1917.

TABLE OF CONTENTS

CHAPTER ONE-CONSTITUTIONAL PROVISIONS.

SEC.

All Taxes to Be Equal and Uniform-Different Kinds of Taxes--Exempt-

ions and Limitations..........

Occupation Taxes Shall be Equal and Uniform-Certain Exemptions.... 2

Taxes Shall be Levied by General Law for Public Purposes..

3

Power to Tax Corporations....

Railroad Property Subject to City Taxes..

Method of Making Appropriations....

5

6

Appropriations Not to be Diverted..

Method of Assessing Railroad Property and Where...

Limitations on Rate of Taxation........

'Taxes Not to be Released Except When...

To be Assessed in County Except When...

- Property in Unorganized Counties.

Redemption from Tax Sales by Owners..

Providing for Election of Assessors...

Creating Lien for Taxes on Property.

Sheriff to Be Collector in Certain Instances.

7

8

9

10

11

12

13

14

15

16

Power of Legislature to Levy State Advalorem Tax for Benefit of Indi-

gent Confederate Soldiers..........

20

Legislature not to Grant Certain Powers to Cities and Counties.

Cities and Towns to Be Chartered by General Law, Etc.........

21

22235

Home Rule Amendment for Cities of Five Thousand and Over............

Assessment and Collection of Taxes in Counties, Cities and Towns..

Providing for Seawall Taxes-Eminent Domain Granted...

Legislative Donations for Construction of Seawalls.

Certain Property to be Exempt from Taxation....

23

24

25

26

27

Special Taxes to be Levied for School Purposes, When..

28

CHAPTER TWO-METHOD OF ASCERTAINING RATE OF

TAXATION.

(From Chap. 1, Title 126, R. S.)

Automatic Tax Board to Calculate Tax Rate-How Constituted..

Duty of Tax Assessor to Make Certificate to Comptroller.........

Method to Be Followed by Board in Arriving at Tax Rate...

Dnty of Comptroller to Certify Tax Rate to County Assessors..

29

30

31

32

Duty of Cornmissioners' Court to Calculate the County Tax Rate, When

Poll Tax to Be Levied and Collected Annually.......

33

34

CHAPTER THREE-OCCUPATIONS SUBJECT TO BE TAXED.

(From Cap. 1, Title 126, R. S.)

SEC.

Occupation Taxes to Be Levied and Collected..

35

From Itinerant Merchants......

From Traveling Vendors of Patent or Other Medicines..

Tax on Auctioneers....

From Ship Brokers or Ship Agents.........

36

37

38

39

From Persons Who Sell on Commission......

From Itinerant Physicians, Occulists, Etc..

From Persons Keeping Shooting Gallery...

40

41

42

From Every Billiard or Pool Table Used for Profit-Defining Same........

From Nine and Ten Pin Alleys Used for Profit-Definition..

From Peddlers of Clocks, Farm Implements, Stoves, Etc...

47

From Theaters and Dramatic Representations-Exceptions.......

From Every Circus-Defining Same......

From Waxworks, Etc., Charging Fee-Exemptions.

From Cotton Brokers, Factors and Commission Merchants..

From Pawnbrokers.........

From Owners of Phonographic Exhibitions Charging Fee-Exceptions...... 70

From Owners of Motion Picture Machines...

71

From Stereoscopic Shows......................

72

From Owners or Managers of Medicine Shows-Exceptions......

73

From Brokers or Commission Merchants-Intent of Act..

Loan Records to Be Opened for Inspection.....

Loan Brokers Shall File Power of Attorney to County Judge..........

82

83

CHAPTER THREE (Cont'd.)

Unpaid Judgment on Bond-Unlawful to Continue Business.

Judgment to Be Collected Out of Bond.............

Failure to Comply With Law-Punishment..

Mortgages, How Executed..

Annual Tax on Loan Brokers......

Compromises for Usury Are Void..

SEC.

84

85

86

87

88

88a

Power of Commissioners' Court to Levy Taxes for Certain County Pur-

poses

89

All Taxes Payable in Currency or Coin of United States-Exceptions.... 90

Collector of Taxes to Keep Book for Certain Purposes...

Comptroller to Furnish Tax Collector Certain Books, Etc..

Occupation Taxes to Be Paid Before Business Begins..

91

92

93

94

95

96

Comptroller to Furnish Occupation Tax Receipts to Collectors..

Account of Receipts to Be Furnished Commissioners...

May Transfer License on Books...

Purchaser of Unexpired License May pursue Occupation, When, Etc..... 97

Governor May Appoint State Revenue Agent-Duties of His Office...... 98

State Revenue Agent Shall Have Access to Books...

Express Companies to File Annual Reports Showing Gross Receipts.... 101

Telegraph Companies to Report Quarterly-Amount of Tax..........

Gas, Electric Light Power and Waterworks Companies to Report Each

Quarter

102

103

Collecting and Commercial Agencies to Report Quarterly-Must Pay Tax 104

Stock Refrigerator and Other Car Companies Taxed.......

105

Pipe Lines Taxed-To Make Reports Each Quarter-How Determined.... 106

Pipe Line Expert for Railroad Commission-Additional Taxes............

Sleeping Palace and Dining Car Companies Taxed..

Fire, Marine, Life and Other Insurance Companies......

Wholesale Oil Dealers-Definition of Same.......

107

108

109

110

Interurban and Electric Railway Companies Taxed-How Ascertained.... 111

Wholesale Dealers in or Distributers of Liquors "Wholesale Dealer

Defined"

Wholesale or Retail Dealers in Pistols Taxed...

Text Book and Law Book Publishers Subject to Tax..

Telephone Companies Subject to Tax-Report Quarterly.

Oil Well Owners, Lessees and Companies Taxed....

Terminal Railroad Companies and Owners of Same..

112

113

114

115

116

117

Tax to Be Paid When Business is Begun After Beginning of Quarter.... 118

Penalty for Failure to Make Report in Thirty Days..........

119