/6>70 
 
 (Jornpll Slam %t\\rxv\ Slibrarg 
 
Cornell University Library 
 KFT1670.A87 
 
 Report of the Tax commission created b' 
 
 3 1924 024 708 624 
 
Cornell University 
 Library 
 
 The original of tiiis book is in 
 tine Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924024708624 
 
REPORT 
 
 OP THE 
 
 TAX COMMISSION 
 
 CREATED BY ACT OF MARCH 1, 1899, 
 
 TO INQUIRE INTO THE SYSTEM OF LAWS AND BEGULATIONS 
 NOW IN FORCE 
 
 AFFECTING THE RAISING OF PUBLIC REVENUE AND THE 
 DISBURSEMENT THEREOF. 
 
 AND TO FRAME AND REPORT TO THE LBGISIjATURE A BILL OR 
 
 BILLS CALCULATED TO SECURE AN EXHAUSTIVE AND 
 
 EQUITABLE ASSESSMENT OF EVERY SPECIES OF 
 
 PROPERTY, THE PROMPT AND EFFECTIVE 
 
 COLLECTION OF TAXES, AND THE 
 
 SPEEDY ACCOUNTING 
 
 THEREFOR. 
 
 DECEMBER, 1899. 
 
 AUSTIN, TEXAS: 
 
 VON BOBCKMANN, MOORE & SCHBIZE, ST^ lE rONTRACTOBS. 
 
 1899. 
 
'h7S/2^ 
 
COMMISSION. 
 
 GOV. JOSEPH D. SAYEES, Chairman ; 
 HON. R. W. FINLEY, 
 HON. JOE LEE JAMESON, 
 HON. 0. B. COLQUITT, 
 
 A. G. ScHLUTEE, Stenographer. 
 
CONTENTS. 
 
 PAGE. 
 
 Introduction 1 
 
 Chapter One. 
 Levy and Assessment of Taxes 8 
 
 Chapter Two. 
 Taxation on Land ]4 
 
 Chapter Three. 
 Tax on Personal Property 19 
 
 Chapter Pour. 
 Tax on Occupations 25 
 
 Chapter Five. 
 Property Subject to Taxation and lihe Mode of Rendering It. . . 35 
 
 Chapter Six. 
 Listing Railroad Property 42 
 
 Chapter Seven. 
 Taxation of Bank Shares, Bankers and Brokers 67 
 
 Chapter Eight. 
 Assessing Taxes '^'4 
 
 Chapter Nine. 
 Of the Collection of Taxes 77 
 
 Chapter Ten. 
 Taxation of Mortgages 83 
 
vi Contents. 
 
 Chapter Eleven. 
 
 PAGE. 
 
 Tax on Proportion of Capital Stock Employed in the State. ... 89 
 
 Chapter Twelve. 
 Privilege Tax on Corporations 96 
 
 Chapter Thirteen. 
 Tax on Gross Eeeeipts of Certain Corporations 98 
 
 Chapter Fourteen. 
 Tax on Franchises of Corporations 104 
 
 Chapter Fifteen. 
 
 « 
 
 Tax on Building and Loan Associations 107 
 
 Municipal Taxes to Pay Railway Subsidies 107 
 
 Taxation in New Counties 108 
 
 Suits to Collect Taxes 108 
 
 Chapter Sixteen. 
 Bonded Debt and Tax Rates 108 
 
 Chapter Seventeen. 
 Conclusion 1] 
 
TABLE OF CASES CITED. 
 
 PAGE. 
 
 Adams Ex. Co. v. Ohio State Auditor (165 U. S., 194) 91 
 
 Am. Ref. Transit Co. v. Hall (decided April, 1899) 95 
 
 Bankof Comimercev. Tenn. (161 U. S., 135) 70 
 
 Bank of Aberdeen v. Cheha-lis Co. (166 U. S., 441) 71 
 
 Bankof Pittsburg v.Penn. (167 U. S., 461) 71 
 
 Bank of Wellington v. Chapman (173 U. S., 205) 73 
 
 Cassiano v. Ursuline Academy (64 Texas, 674) 37 
 
 Cleveland, C. C. & St. P. R. E. Co. v. Backus (154 U. S., 439) . 47 
 
 Farrington v. Tenn. (161 U. S., 135) 70 
 
 First Nat. Bank of Aberdeen v. Chehalis Co! (166 U. S., 441).. 71 
 
 Fort Worth St. Ry. v. Rosedale St. Ry. (68 Texas, 169) . . . 105 
 
 Hinson v. Lott (8 Wallace, 148) 108 
 
 Maine v. Grand Trunk Ry. (142 U. S., 217) 100 
 
 Merchants & M'frs Nat. Bank v. Penn. (167 U. S., 461) 71 
 
 Morris v. Royal Arch Masons (68 Texas, 698 V ... 37 
 
 McCullochv. State of Md. (4 Wheat., 430) 2 
 
 New York v. Tax Commissioners (94 U. S., 415) 69 
 
 Penna., 156, 488 88 
 
 Pittsburg, C. C. & St. L. R. R. Co. v. Backus (154 U. S., 431).. 46 
 
 Phila. & Reading R. R. Co. v. Penn. (15 Wall., 232) 101 
 
 P. Tel. Co. V. Adams (155 U. S., 688) 90 
 
 Red V. Johnson (53 Texas, 284) 37 
 
 Red V. Morris (72 Texas, 536) 37 
 
 Reagan v. Mer. Trust Co. (154 U. S., 411) 52 
 
 Reagan v. Mer. Trust Co. (154 U. S., 413) 56 
 
 Savings & Loan Soc. v. Multnomah Co. (169 U. S., 423) .... 86 
 
 St. Edwards College v. Morris (82 Texas, 1) 37 
 
 State Railroad Tax Cases (92 U. S., 605) • • .46-47 
 
 Union Pac. R. R. Co. V. Thomson (76 U. S., 579) 54 
 
 Union Pac. R. R. Co. v. Penniston (85 U. S., 5) 55 
 
 W. U. Tel. Co. V. Taggart (163 U.' S., 1) 90 
 
 Woodruff V. Parham (75 U. S., 123) 103 
 
REPORT 
 
 OF 
 
 The Tax Commission of Texas. 
 
 To the Legislature of the State of Texas: 
 
 The act creating the "Tax Commission," made it our duty to 
 "thoroughly examine the entire system of law and regulations now 
 in force affecting the raising of public revenue, and the assessment 
 and collection of taxes. State, county and municipal, and the method 
 of accounting therefor, and of disbursing thereof, by the various 
 officers charged therewith." It further provided that "said Com- 
 mission shall have authority to investigate all kindred topics of leg- 
 islation and to recommend such measures as to them shall seem 
 advisable, in the general direction of a more perfect and efficient 
 system of taxation."* 
 
 The magnitude of the subjects given us for investigation is, per- 
 haps, greater than would appear to a casual observer. "Taxation 
 and kindred subjects" involves both the life and morals of the State, 
 and in fact, in some way relates to the -whole code of political econ- 
 omy. To investigate -them all would require a research and an ex- 
 penditure of time and money evidently not oont^mplated by the 
 amount of money appropriated to the Governor for this purpose. 
 
 *"Section 1. Be it enacted by the Legislature of the State nf Texan: Tbat there 
 shaU be and is hereby created and established a Commission to be known and 
 •called 'The Tax Commission,' to be composed of the Governor, the Comptroller of 
 Public A.ccounts, the State Revenue Agent and one other person, to be appointed 
 by the Governor, who shall be a competent expert in matters pertaining to taxa- 
 tion and revenue. The said Commission shall exist and exercise the duties and 
 functions herein provided no longer than may be necessary for the proper per- 
 formance of such duties and functions, and in no event beyond the convening of 
 the regular session of the Twenty-seventh Legislature. 
 
 "■Sec. 3. It shall be the duty of said Commission, as soon as practicable, to 
 thoroughly examine the entire system of laws and regulations now in force 
 affecting the raising of public revenue, and the assessment and collection of taxes, 
 State, county and municipal, and the method of accounting therefor, and of dis- 
 hursing thereof by the various officials charged therewith, and to devise, frame 
 and report to the Legislature a bill or bills designed and calculated to secure the 
 following principal objects, to-wit: 
 
 "First.— An exhaustive and equitable assessment of all taxes upon every species 
 of prope-rty in this State, real, personal and mixed, tangible and intangible, and 
 1— T. 0. 
 
2 Report of Tax Commission'. 
 
 We have, theTefore, in the limited time at our disposal for the con- 
 sideration of the question, given attention to the subject of taxation 
 as it affects our State and county revenues, being Title 104 of the 
 Eevised Statutes. 
 
 The formulation of a system of revenue laws for a State is an 
 undertaking of supreme importance. It is one of great responsi- 
 bility, and the welfare of the State and the citizen must both be kept 
 in mind. 
 McCuUoch V. It has been said "that the power to tax involves the power to de- 
 ^h'eB.to^m*^ stroy." This utterance was in reply to the contention made that a 
 State had the "right to tax the means of the government of the 
 Union, for the execution of its powers." It follows, of course, that 
 if the means for executing the powers of government be destroyed, 
 it renders useless the power to create. 
 
 But no such question can arise in the consideration of a revenue 
 Bill of Rights, law f Or this State. Under our organic law the State of Texas can- 
 not destroy the property of its citizens or take it from them without 
 their consent, unless adequate compensation be made. The power to 
 Const.-, Art. 8, tax is expressly limited, and beyond this limit the legislature nor the 
 ^^'^' ^' authorities of the municipal subdivisions of the State cannot go. 
 
 Const,, Art, 7, A further tax can be levied by the citizen upon his property for the 
 Sec, s. purpose of public education, but it can be done only with the con- 
 
 sent of two-thirds of those affected. The limitation imposed by the 
 Constitution puts it beyond the power of the legislature to destroy 
 property by an ad valorem tax. 
 Const,, Art, 8, The power to impose an occupation tax is the only instance in our 
 Constitution where authority may be found for destroying anything 
 
 whether belonging to natural or artificial, to residents or non-residents, to the end 
 that no character of property, assets, holdings or valuable interests shall escape 
 the due, just and equal burdens of lawful taxation, 
 
 "Second,— To provide for and enforce the prompt, effective and complete collec- 
 tion of all taxes imposed and assessed by the State and Its subdivisions and munic- 
 ipalities, 
 
 "Third.— To secure and compel the correct, perfect and speedy accounting of all 
 officials interested by law-with the assessment and collection of taxes and the con- 
 trol and disbursement of the public revenues of every description, 
 
 "Sec. 3. Subsidiary to the main ob.iects hereinbefore named, said Commission shall 
 have authority to investigate all kindred topics of legislation and to recommend 
 such measurers as to them shall seem advisable, in the general direction of a more 
 perfect and efficient 'system of taxation. For the purpose of carrying out the 
 duties and powers herein defined, said Commission shall have access to all the 
 public ofHoes of this State and of the several counties and municipalities, with the 
 right to examine the books, accounts, reports and papers thereof, and to call for 
 reports and statements from said offlcers, and shall have authority and power to 
 summon and compel the attendance of witnesses, to administer oaths and to send 
 for booics and papers necessary to accomplish the purposes herein declared, 
 
 '•Prnvided, that each member of said Commission shall have the authority to ad- 
 minister oaths to any witness and to take his answers in writing to any questions 
 
 Sec, 1, 
 
Rkpout of Tax (.■ojimissiox. 
 
 by taxation. No limit is placed on the legislature in levying taxes 
 upon occupations. It can lay the tax in such an amount as to be 
 prohibitory. But a prohibitory occupation tax is not resorted to 
 except on the ground of police regulation ; that is to say, to prevent 
 the doing of certain things as are not in themselves unlawful, but 
 are repugnant and distasteful, by imposing a tax against them which 
 will make them non-remunerative and unprofitable. This kind of 
 a prohibitory tax is justified by the authorities, and is founded on 
 sound public policy. It is seldom resorted to for revenue, and in 
 the bill which we submit for your consideration it does not occur 
 except in rare instances, and then only with a view of suppressing 
 a public nuisance which cannot be suppressed in any other way. 
 
 Taxation, as expressing the exaction of money from the individual 
 for the support of the State, is familiar to all. Yet there are none 
 who do not complain of this necessary recourse of the government 
 to pay the expenses of governmental machinery and institutions 
 which the individual himself has assisted in establishing. Civil 
 government could not last or exist without taxation in some form. If 
 society protects individuals, and the government or State preserves 
 society, the government must have' the means to enforce those laws in- 
 tended to regulate the conduct and mutual intercourse of individual 
 members of society. It must resort to taxation to get that means, 
 that being the recourse of civilized people. Perhaps few subjects are 
 surrounded by more difficulties, practical and theoretical, than that 
 of taxation. How to levy it in justice and equality, and at the same 
 time make it productive, is a problem of deep interest to those 
 affected by it, and of great concern to those who attempt to frame 
 
 that such Commission, or any member thereof, may propound to him concerning 
 the subject there under Investigation, and to report the same to said Oommission; 
 prnvlded further, that no witness shall be compelled to leave the county of his resi- 
 dence to attend upon said Commissiun to give evidence as provided in this act 
 until he shall have had an opportunity to make written answers to questions as 
 herein provided, and for the purpose of such written answers any ofBcer now 
 authorized to administer oaths in this State may swear witnesses to such answers. 
 
 ■'In case any witness is taken from the county of his residence to appear before 
 said Oommission he shall receive the same witness fees granted a witness in crim- 
 inal cases. 
 
 "Sec. 4. Said Commission shall receive no compensation for their services, ex- 
 cept the expert authorized to be appointed as expressed, who shall receive such 
 reasonable compensation as the Governor may fix and direct to be paid. 
 
 "The said Oommission shall have authority to employ such clerks, stenographers 
 and other similar subordinates as may be necessary, and to do such printing as 
 may be required in the performance of their duty, as herein defined. 
 
 "Sec. 5. The sum of two thousand five hundred dollars ($3,500), or so much thereof 
 as may be required, is hereby appropriated for the purpose of paying the compen- 
 sation and defra.ying the expenses hereinbefore provided and contemplated."— Act 
 March 1, 1899, Chapter 13, General Laws of 1899. 
 
4 Repoet of Tax Commissiox. 
 
 laws for this purpose. Indirect taxation is least complained of 
 because not always directly felt, and is scarcely ever evaded to any 
 considerable extent. Direct taxation is always the cause of com- 
 plaint, because it is a direct exaction of the individual for the sup- 
 port of the government, notwithstanding that government is of his 
 own creation, ordained and established by him for the purpose of 
 guarding against the transgression of his privileges and immunities, 
 and to protect him in life, liberty and property. 
 
 The tax rate is "uniform" for State purposes; it is "uniform" 
 within the county for county purposes; it is "uniform" within the 
 city or town for city or town purposes. But the valuation of the 
 same kind of property is not "equal" under the present practice 
 anywhere in the State. It is usually listed at whatever the assessor 
 will receive it. It is required to be "taxed in proportion to its value, 
 Const., Alt. 8, which shall be ascertained as may be provided by law." But the law 
 ^'"^- ■'• is deficient now because it provides no method of ascertaining the 
 
 proportion of its value. This is all left to the discretion of the board 
 ooiLst.. Art. 8, of equalization in each county, the Oonstitutioji designating the 
 *'^''' ^''^ county commissioners' court as such. We believe that Article 8 oE 
 
 our present Constitution ought to be amended so that a better sys- 
 tem of equalization of taxable values can be enacted by succeeding 
 legislatures. We are aware that a constitutional amendment cannot 
 be submitted at a special session of the legislature, but this observa- 
 tion is made here because we deem it timely. Since the adoption of 
 the Constitution ■ in 1876, the State has made great development. 
 The article on taxation was framed, evidently, to guard against an 
 abuse of the taxing power by the legislature, for the people of the 
 State had just witnessed the conduct of the legislature in exempting 
 certain property interests. 
 
 We believe that the State can and ought to derive its revenue 
 . mainly from sources not taxed by the counties, cities and towns. 
 
 This can only be done by an amendment to Article 8, which would 
 allow a separation of the levy and collection of the State revenues 
 from the county taxes. It now costs the State seven and one-half 
 per cent, of its revenues to assess and collect it. If the Constitution 
 would permit, all the revenue needed to support the State govern- 
 ment conld be collected through the Comptroller's office on a small 
 increase of the present expense of conducting that department. 
 For 1898, the State paid for assessing and collecting the State tax, 
 $431,694. By an amendment which would permit the separation 
 of the State and county tax in their assessment and collection, the 
 State could levy certain forms of taxes on particular interests which 
 
Report of Tax Commission. 
 
 would not be taxable by the counties, requiring the tax to be paid 
 to the Comptroller or Treasurer, and leaving all other real and 
 personal property to be taxed by the counties. This would relieve 
 the property of the State of a considerable sum that is now being 
 paid out in commissions for assessing and collecting the State tax. 
 Under the present taxing article of our Constitution each county 
 has a board of equalization, and there is no equality in the values 
 upon the same character of property in the several counties of the 
 State. Under the present system a citizen in one county may list 
 his property for taxation at fifty cents on the dollar, and the board 
 of equalization would accept and approve the rendition. But in an 
 adjoining county that citizen's brother might render some of the 
 identical property, or property of the same kind and identical in 
 valu# at one hundred cents on the dollar, or at its true and full 
 value, thus being required to pay double as much State tax on the 
 same property as his brother who lived in the first mentioned county. 
 The number of incidents like the above illustration is perhaps as 
 numerous each year under the present system as the number of coun- 
 ties in the State, and almost as many, perhaps, as there are tax- 
 payers in the several counties. As far, therefore, as the State tax 
 goes, nothing is more unequal than the values in the several counties 
 of the State. Such inequalities in values is an injustice that we 
 should make haste to correct. No citizen can justly complain when 
 the laws of his State require him to pay tax on his property in the 
 exact proportion to its value. And when levied and collected for the 
 purpose of enforcing the laws and maintaining the government eco- 
 nomically administered, no patriotic and intelligent citizen will ob- 
 ject to a law which requires every one to pay in the proportion to the 
 value of his property, whether the tax be levied for State, county 
 or city. But a law, the administration of which may exact double 
 as much revenue for State purposes on the same property from a 
 citizen in one county as in another, is unjust and indefensible. 
 Nothing illustrates the inequality of valuations in the several coun- 
 ties better than the railroad property. A railroad may traverse the 
 State from north to south, passing through fifty counties; each mile 
 of that road being necessary to complete its value, and being in equal 
 use, is of equal value per mile; yet it is safe to say that each county 
 will place a separate value per mile upon the miles within that 
 county, without reference to the value of the whole property or its 
 value per mile in any other county. 
 
 Our system of taxation is not entirely similar to that of any other 
 State. But as central and controlling spirits in the settlement and 
 
Report of Tax Commission. 
 
 development of Texas came from Connecticut, Missouri, Tennes- 
 see, and Georgia, and from the traces of similarity .which we find 
 in the system of taxation here, most of our tax laws must have been 
 framed after those in vogue in Georgia, Tennessee and Missouri. 
 The patriots who made the early history of Texas and builded the 
 foundation for a great future for the State were from various States 
 of the American Union, and each saw the need of contributing a 
 fair proportion of what he possessed for the security of all, and the 
 early system of taxation was the work of necessity, perhaps, more 
 than the experience of older settlements. The life, the sovereignty 
 of the settlement resided in those who composed it, and the ties of 
 ■race and kindred were drawn tighter by the constant need of a 
 common defence, and a tax levy and a tax collection was as neces- 
 sary as to the "village moot" of old.* In such times wh«i the 
 foundation for a greater development and civilization were being 
 firmly laid, no one thought of trying to shirk his portion of the 
 burden which was imposed for the general welfare, and it was con- 
 tributed in just that proportion which each possessed bore to the 
 needs of the community of which he was a member. 
 
 But with the development of society, the accumulations of wealth, 
 and increase of population, the tendency is toward the evasion of 
 the taxing laws of the State. This is true of every State in the 
 American Union. Several of the States have appointed tax com- 
 missions to investigate the subject of taxation and the revenue laws 
 of their States, and as far as we have had opportunity of examining 
 them, the reports of each and every one of them discuss the ques- 
 tion of evasion of taxation and the undervaluation of property for 
 assessment. Complaint is made in most of them of the assessing ofiB- 
 cers aiding in undervaluing property, all of which necessitates a 
 
 *"In its iVIoot, the common meeting of its villasers for justice and government, a 
 slave had no place or voice, while the laet was originally represented by the lord 
 whose land he tilled. The life, the sovereignty of the settlement resided solely in 
 the body of the freemen whose holdings lay round the moot-hill or the sacred tree 
 where the community met from time to time to deal out its own justice and to 
 make its own laws. 
 
 "Here new settlers were admitted to the freedom of the township, and by-laws 
 framed and headman and tithingman chosen tor Its governance. Here the plough- 
 land and meadow-land were shared in due lot among the villagers, and field and 
 homestead passed from man to man by the delivery of a turf cut from its soil. 
 Here strife of farmer with farmer was settled according to the "customs" of the 
 townshij) as its elder men stated them, and four men were chosen to follow head- 
 man or eaidorman to hundred-court or war. It is with a reverence such as is 
 stirred by the sight of the head waters of some mighty river tliat one looks back to 
 these village moots of Frlosland or Sleswiok. It was here that England learned to 
 be a 'Mother of Parlliiments.' 
 
 "It was In tliesii tiny knots of farmers that the men from whom Englishmen were 
 to spring loiu'Mcd the worth of public opinion, of public discussion, the worth of 
 
Report of Tax Comjiission. 
 
 higher rate on that which is listed. What is found to be the practice 
 in other States exists in Texas. How to devise a system that will 
 distribute the burden of taxation upon all alike in proportion to 
 what they possess, and in proportion to the privileges enjoyed, and 
 the benefits received, is a problem of first importance, not only here, 
 but everywhere. 
 
 These general observations are deemed appropriate. The subse- 
 quent portions of this report will discuss more particularly the 
 details of the present law and of the bill we have formulated and 
 the changes and new features it contains. In the formation of the 
 bill differences developed on many points, but the report and the 
 bill herewith submitted is approved by every member of the Com- 
 mission. The views and convictions of any individual member 
 being reserved, but in each instance acquiescing in the will of the 
 majority of its members. We met with many difficulties in harmon- 
 izing the limitations of the Constitution with what we deemed much 
 needed legislation in reaching property for taxation that now con- 
 tributes but little; but we believe the bill as submitted conforms to 
 the Constitution and the decisions of the higher courts on taxation. 
 
 agreement, the 'common sense,' the general conviction to which discussion leads, 
 a^ one of the laws which derive their force from being expressions of that general 
 conviction. 
 
 "A humorist of our day has laughed at Parliaments as 'talking shops,' and the 
 laugh has been echoed by some who have taken humor for argument. But talk is 
 persuasion, and persuasion is force, the one force which can sway freemen to deeds 
 such as those which have made England what she is. The 'talk' of the village 
 moot, the strife and judgment of men giving freely their own rede and setting it 
 aside as freely for what they learn to be the wiser rede of other men, is the ground- 
 work of English history. 
 
 "Small therefore as it might be, the township or village was the primary and per- 
 fect type of English life, domestic, social and political. All that England has been 
 since lay there. But changes of which we Icnow nothing had long before the time 
 at which our history opens grouped these little commonwealths together in larger 
 communities, whether we name them. Tribe, People or Folk. The ties of race and 
 kindred were, no doubt, drawn tighter by the needs of war. The organization of 
 each Folk as such, sprang in all likelihood mainly from war, from a common ground 
 of conqup'^t, a common need of defence."— "History of English People," by John 
 Richard Gfreen, M. A., pp. 12, 13. 
 
Report of Tax Commission. 
 
 CHAPTEE ONE. 
 
 LEVY AND ASSESSMENT OF TAXES. 
 
 Arts 
 
 i. 5040 and 
 
 3047, 
 
 R. S. 
 
 Art. 
 
 ,'5050. E. S. 
 
 Art. 
 
 486, E. S. 
 
 Art. 
 
 .39;i8a, 
 
 E. S. 
 
 
 The legislature levies the tax for general State and school pur- 
 p'.^es. The commissioners' court levies the county tax. The city or 
 '■own coiincil levies the tax for cities and towns. The commissioners- 
 courts of the several counties are given the power to also levy a 
 special tax for the further maintenance of public free schools where 
 it has been voted as provided by law. In any town or city that has 
 assumed exclusive control of the public schools within such town or 
 Art. 4027, R. s. city, by a vote of the people, the city council or board of aldermen 
 levies an additional school tax when voted. 
 
 "All property in this State, whether owned by natural persons 
 or corporations, shall be taxed in proportion to its value, which shall 
 be ascertained as may be provided by law."* The maximum amount 
 of tax that can be levied against property is fixed for State purposes, 
 Const., Art. s. exclusive of the tax necessary to pay interest on the public debt, 
 at thirty-five cents on the one hundred dollars ; for State school pur- 
 Art. r. Sec. a. poses the, maximum is twenty cents on the one hundred dollars; for 
 all county purposes as follows : Twenty-five cents for general pur- 
 poses; fifteen cents for roads and bridges; twenty-five cents for per- 
 manent improvements ; and may, by two-thirds vote of the property 
 taxpayers levy an additional fifteen cents on the one hundred dol- 
 lars for roads and bridges. Cities and towns of less than ten thous- 
 oonst., Art. n, and inhabitants may levy the same amount of tax and for the same 
 Const., Art. Purposes as the counties are authorized to levy, and may in addition, 
 11, Sec. 10. levy a special school tax when voted by two-thirds of the qualified 
 
 *"Section 1. Ta.xation shall be equal and uniform. All property In this State, 
 whether owned by natural persons or corporations, other than niunlclpnl. shall In- 
 taxed In proportion to its value, which shall be asi-ertatned as may bo provided by 
 law. The legislature may impose a poll tax. Tt may also impose ooenpation taxes, 
 both upon natural persons and upon eorporatlons, other than municipal, doing any 
 business in the State. It may also tax incomes of both natural persons and cor- 
 porations, other than municipal, except that persons cngasi'd in mechanical and 
 a,;;rM'ultural pursuits shall never be required to jiay an oecu])ation tax; provided, 
 that two hundred and fifty dollars worth of household and Ultchen furniture, be- 
 lonRing to each family In this State, shall be exempt from taxation; and provided 
 further, that the occupation tax levledby any c mnty. city or town, for any year, on 
 peisiiiis or ciii'poriitions pursuing any profession or business, shall not oxc(\ed one- 
 half of the tax levied by the State for the same period on such profession or busi- 
 n<'ss. 
 
Levy and Assessment or Taxes. 
 
 property taxpayers. Cities with special charters and having over 
 ten thousand inhabitants are limited to two and one-half per cent. 
 on the taxable property of such city. It is further provided that 
 counties and cities bordering on the Gulf of Mexico and subject to 
 calamitous overflows (upon the vote of two-thirds of the taxpayers 
 therein), may levy and collect such tax for the construction of sea const., Art. 
 walls, breakwaters and sanitary purposes, as may be authorized by ^'' ^'^°- ''■ 
 law. For ordinary purposes, therefore (unless increased by vote of 
 the property taxpayers for school or roads and bridges), the limit 
 cf county taxation is sixty-five cents on the one hundred dollars' 
 valuation, and the same limit applies to all towns with less than ten 
 thousand inhabitants. In eases where the above maximum rate will 
 not pay the interest and provide a sinking fund to meet obligations 
 contracted according to law, prior to 1883, a special tax is permitted 
 in excess of the general maximum, but it must be levied separate 
 from the other tax which a county or town is authorized to collecr, 
 and shal]. when levied, specify in the act of levying, the purpose const., Art. 
 therefor. The time is fast approaching, if not now here, when this ^^' ^'^- ^■ 
 constitutional limitation can be still further reduced. As shown 
 by the statements of the county debt and county tax rates which is 
 published as an appendix to this report, the county debts of many 
 counties occasioned by public improvements, are fast being extin- 
 guished. Even now, as compared with the rate of taxation in the 
 counties in most of the other States, the county tax rate, on an aver- 
 age, is lower than in many of the older and better developed States. 
 As to the management of the finances of the cities and towns, the 
 assessment, collection and disbursement of their revenues — that is 
 a very great question and much more difficult of solution. Many 
 of the towns and cities of Texas, while yet in their infancy, stimu- 
 lated by pride and ambition to secure the conveniences of a city, 
 fell into the hands of promoters, incurred debts for shoddy and in- 
 
 '•Sjsc. 2. All occupation taxes shall tie equal and uniform upon the same class of 
 subjects within the limits of the authority levying the tax; but the legislature 
 may, by general laws, exempt from taxation public property used for public pur- 
 poses, actual places of religious worship, places of burial not held for private or 
 corporate profit, all buildings used exclusively and owned by persons or associa- 
 tions of persons for school purposes (and the necessary furniture of all schools), 
 and institutions of purely public charity, and all laws exempting property from 
 -taxation, other than the property above mentioned, shall be void. 
 
 "Sec. a. Taxes shall be levied and collected by general laws, and for public pur- 
 poses only. 
 
 '■Sec. 4. The power to tax corporations and corporate property shall not be sur- 
 rendered or suspended by act of the legislature, by any contract or grant to which 
 the State shall be a party. 
 
 "Sec. 5. All property of railroad companies, of whatever description, lying or 
 being within the limits of any city or incorporated town within this State, shall 
 
10 REroET OF Tax Commission. 
 
 ferior public improvements, and gave away valuable franchises that 
 would now be sources of large revenue, lightening the burdens of ad 
 valorem taxes. 
 Const., Art. s, The Constitution provides for the election of an assessor of taxes 
 ^'"'' "■ by the qualified voters of each county, who shall hold his office for 
 
 Art. 5103, R. s. two years. The assessor is required to take a list of all taxable prop- 
 Art, sioe of g^j.y .j^ j^.g county between the first day of January and the first day 
 of June of each year, by calling upon the person, or at the place of 
 business or at the place of residence, of the person owning property. 
 If the taxpayer is not at home or at his place of business, the assessor 
 is required to leave a written or printed notice requiring such person 
 to meet him and render a list of his property at such time and place 
 as may be designated in such notice. It has been suggested to the 
 Tax Commission that the property owner should be required to meet 
 the assessor at the county seat, or other designated place, and render 
 his property. This is required in a number of the States. In Massa- 
 chusetts the law requires "the inhabitants to bring into the assessors 
 true lists of all their polls and personal estates, and may require 
 them to include their real estate in their lists of property subject to 
 taxation." But the assessor is a servant, and in this State he is com- 
 manded to wait upon the people — go to them — and receive a list 
 of their property for assessment, it being deemed best to have the 
 assessor seek the property owner. 
 
 The assessor is required by law to secure a list of all property, 
 real, personal and mixed, within his county, and assess it between 
 the first day of January and the first day of June in each year. He 
 calls upon the property owners for a list of their property accordingly, 
 beginning early in January. Many of the counties are large, some 
 of them being larger than some of the New England States. There 
 are fifty-five counties in the State that contain more square miles 
 
 bear its proportionate sharu of municipal taxation ; and if iiiiy surh property shall 
 not have been heretofore rendered, the authorities of the city or town within which 
 it lies, shall have the power to require its rendition, and to collect the usual munici- 
 pal tax thereon as other property lying within said municipality. 
 
 "Sec. 6. No money shall be drawn from the treasury but in pursuance of specific 
 aijpropriations madu by law; nor shall any appropriation of money be made for a 
 longer term than two years, except by tlif lirst legislature to assemble under this 
 constitution, which may malce the necessary appropriations to carry on the govern- 
 ment until the assemblage of the sixteenth legislature. 
 
 ".Seo. 7. The legislature shall not have power to borrow, or in any manner divert 
 from its purpose, any special fund that may or ought to come into the treasury; 
 and shall make It penal for any person or persons to borrow, withold or in any 
 manner divert from Its purpose, any special fund or any part thereof. 
 
 Sec. 8. All property of railroad companies shall bo assessed and the taxes col- 
 lected in the several counties in which said property Is situated, including so much 
 of the road bed and fixtures as shall be in each county. The rolling stock may be 
 
Levy and Assessmemt of Taxes. H 
 
 than Ehode Island ;* there are fourteen counties larger than Dela- 
 ware, there are three counties larger than Connecticut, and there is 
 one county in Texas larger than either Massachusetts, Vermont, New 
 Hampshire, or Few Jersey. Under any tax law, much will neces- 
 sarily depend upon the full and faithful performance of his duties 
 by the assessor, f If he be lacking in integrity, industry, courage 
 and efficiency, any law, however carefully enacted, will fail in its 
 purpose. The Commission feels that it cannot too strongly urge 
 the paramount necessity for selecting the very best men possible to 
 discharge the duties of assessor, for upon them in a great measure, 
 if not altogether, will depend the efficacy of any measure relating 
 to the assessment of property. The taxpayer is now required to Art. 5098, r. s. 
 sign an affidavit to the effect that he has rendered a complete, full 
 and true list of all property owned by him and subject to taxation. 
 But it is claimed by many that they are not require'd to swear to 
 ■ the value of their property. In this State, as elsewhere too, little 
 attention is paid to equality in valuations. The''assessor too often 
 does not insist upon valuing the property for taxation, and the per- 
 son rendering it places as little value upon it as he thinks the -assessor 
 
 assessed in gross in the county where the principal office ot thecompany is located, 
 and tlie county tax paid upon it shall be apportioned by the Comptroller ol Public 
 Accounts in proportion to the distance such road may run through any such county, 
 amorjg the several counties through which the road passes, as a part of their tax 
 assets. 
 
 ••Sec. 9. The state tax on property, exclusive ot the tax to pay the public debt, 
 and of the tn.xes provided for the benefit of the public free schools, shall never •ex- 
 ceed thirty-five cents on the one hundred dollars' valuation, and no county, city or 
 town shall levy more than twenty-five cents for city or county purposes, and not 
 exceeding fifteen cents for roads and bridges on the one hu ndred dollars' valuation, 
 except for the payment of debts incurred prior to the adoption of the amendment, 
 September 25, A. D, 1HH3; and for the erection ot public buildings, streets, sewers, 
 waterworks, and other permanent improvements, not to exceed twenty-five cents 
 on the one hundred dollars' valuation in any one year, and except as in this Con- 
 stitution otherwise provided; and the legislature may also authorize an additional 
 
 ■►El Paso county contains 9,750 square miles. New Hampshire has 9,305; Vermont, 
 9,ia5; Massachusetts, 8,0i0; New . Jersey. 7.455. The two other counties largerjthan 
 Connecticut are Pecos with 6,700 and Brewster with 6.180 as against 4,485 'ifor the 
 '•Nutmeg" State. Rhode Island with her 1,085 square miles is exceeded in area by 
 the following counties in Texas, in addition to the two above named: Andrews, 
 Atascosa, Bexar, Brazoria, Brewster, Cameron. Clay, Coleman, Crockett, Dallam, 
 Deaf Smith.Dimmit, Duval, Edwards. Encinal, Floyd. Gaines, Hale. Hardeman, 
 Harris, Hartley, Houston, .Jeff Davis. Kerr, Kimble, Kinney, La Salle, Liberty, Live 
 Oak. McMuUen. Matagorda, Maverick. Medina. Montgomery, Nueces, Oldham, Polk, 
 Presidio. Reeves, San Saba, Schleicher. Starr, Sutton, Tom Green, Upton. Val«Verde, 
 Webb, Ward, Wharton. Zapata, Zavala. 
 
 +A letter to a member ot the Commission states that in one county the assessor 
 has been sued for his failure to assess as required by Article S103. R.;S. Thejletter 
 states that he made no further effort to assess the property than to advertise his 
 office hours, and the estimate is that not more than one-third of the taxpayers 
 rendered their property. 
 
12 Report of Tax Commission. 
 
 will accept -without complaining to the board of equalization. The 
 property owner oftentimes will not give it in at its "full and true 
 value" and justifies himself that his neighbor has not done so and 
 will not. So the list and valuation is placed upon the rolls and 
 reviewed by the board of equalization. A- few citizens will be cited 
 to show cause -why their propertv should not be rated at a higher 
 value for taxation, but the great body of assessments, no nearer the 
 real value of the property assessed, is approved -without question. 
 There are counties in the State where a low valuation is desired by 
 the board of equalization, upon the theory that a slight increase in 
 the county tax rate on a low valuation will assist the citizen of the 
 county to escape a part of what he would pay the State on a full 
 valuation, for in listing and assessing property for taxes the assessor 
 represents both State and county, and the tax for both is collected 
 on the one assessment. The New Jersey State Board of Taxation, 
 in their report for 1896, speaking of the practice of undervaluation 
 by assessors in that State, says : "It is quite evident that an assess- 
 ment made by an assessor and sanctioned by the borough council 
 upon a standard of one-third value is an injustice to the other tax- 
 ing districts of that county and to the other counties of the State 
 which are called upon to contribute to the State school tax." In 
 New Jersey, each borough or township has an assessor and the county 
 board of assessors is composed of members from each subdivision of 
 the county. In their report for 1897, this State board complains 
 that the county board of assessors vehen they meet to approve and 
 equalize their assessments, caucus together, each working to get 
 pledges to vote for the approval of lists from his borough or district, 
 as assessed. In Texas the board of equalization is comprised of 
 one commissioner from each commissioners' precinct, and the 
 county judge. When property listed for taxes is submitted for 
 review and equalization, each member is presumed to be acquainted 
 
 ad valorem tax to be levied and collected tor the lurtluT mainteniui.-o of llie pub- 
 lic roads: provided, that a majority of the qualified property taxpayins voters of 
 the county votins; at an election to bo held for that pur|yiso, sli;ill vote such tax, not 
 to exceed fifteen cents on the one hundred dollars' valuntion of the property sub- 
 ject to taxation in such county. And the leRislature niiiy puss local laws for the 
 maintenance of public roads and highways without local notice required for special 
 or local laws. 
 
 • "Sec. 10. The legislature shall have no power to ri>le;ise tiie inhabitants of or 
 property in any county, city or town, from tin- payment of tiiN.'s levied I'or State 
 or county purposes, unless in rase of -real public calamity in any such county, 
 city or town, whi^n such release may be made by a vote of two-thirds of each house 
 of the legislature. 
 
 -SEC. II. All properl,y.wiu,ll,er owned by persons or corporations, shall be as- 
 sessed for taxation, and tli,. taxes paid in the county where situated; but the legis- 
 lature may, by a two-thirds vote, autnorly.e the payment of taxes of non-resid6°nts 
 
Levy and Assessment of Taxes. 
 
 with the property- in his district and here and there is picked out 
 a piece of property that is believed by the assessor, county judo-e or 
 other member of the board, to be assessed too iow. The party own- 
 ing It IS cited to show cause why it should not be increased in value 
 for taxation. No systematic plan is in use in this State for' valu- 
 ing property and equalizing it for taxation, and it is unfortunately 
 too true that in this respect, inequality is the rule, and equality and 
 uniformity the exception. The wealthy and influential property 
 owner pays least in proportion to what he possesses, and the small 
 holder of property pays the most. A systematic inquiry into the 
 question by a Congressional Committee for the District of Columbia, Report No. 
 showed that the owners of modest cottages paid taxes on valuations '^^^' ''''"^ 
 in proportion to true value, of double as much as the owners of ses^L^"''* 
 palatial residences. And we believe it is the case in Texas that the 
 owner of a small farm, or the owner of a cottage in one of our 
 thriving county towns, pays taxes on something near the value of 
 his holdings, while his wealthy neighbor, with broad acres or a mag- 
 nificent residence in the city, pays on a much less proportion of its 
 value. The late Comptroller of New York,' Mr. Eoberts, one of the 
 best informed men in the country on questions of revenue and taxa- 
 tion, says, in his report for 1898, that "the assessor undertakes by 
 reducing valuations on his own responsibility and in defiancte of 
 law to protect his own county or town from paying more than its 
 fair proportion of tax, and self-interest lulls the moral sense of the 
 community into support of his action." Equally as strong an in- 
 dictment can be drawn against those who connive for the purpose of 
 securing assessments at one-half or one-fourth the true value that 
 the citizens of their county may escape the payment of their just 
 proportion of the State tax. 
 
 The inequalities in valuation for purposes of taxation, seem to be 
 inherent in all systems of direct taxation. The gross inequalities 
 
 of counties to be made at tae office of the OomptroUer of Public Accounts. And 
 all lands and other property not rendered for taxation by the owner thereof, shall 
 be assessed at its fair value by the proper officer. 
 
 "yKO. 13. All property subject to taxation in, and owned by residents of unorgan- 
 ized counties, shall be assessed and the taxes thereon paid in the counties to which 
 such unorganized counties shall be attached for judicial purposes; and lands lying 
 in, and ownod by non-residents of unorganized counties, and lands lying in terri- 
 tory not laid off into counties, shall be assessed and the taxes thereon collected at 
 the office of the Comptroller of the State. 
 
 "Sec. 13. Provision shall be made by the first legislature for the speedy sale of a 
 suificient portion of all lands and other property for the taxes due thereon, and 
 every year thereafter, for the Sale of all lands and other property upon which the 
 taxes have not been paid ; and the deed of con veyance to tlie purchaser for all lands 
 and other property thus sold shall be held to vest a good and perfect title in the 
 purchaser thereof, subject to be impeached only for actual fraud; provided, that 
 
 13 
 
14 Report of Tax Commission. 
 
 of valuations ; the defects of our equalization system, earnestly sug- 
 gests the need of some common control or supervision in so far as 
 State taxation is concerned, in order to secure uniformity of manner 
 and efBciency of its administration. This is not possible under our 
 present Constitution which gives into the hands of the commission- 
 ers' courts of the two hundred and twenty-three organized counties, 
 the supervision of values for State taxation. This means a distinct 
 valuation of the same kinds of property in each county, and much, 
 if not the greater portion of the inequality of taxation in this State 
 springs from the fact that there is no central or supervisory head 
 to enforce a uniformity of values. 
 
 CHAPTEK TWO. 
 
 TAXATION OF LAND. 
 
 Our system of taxing land is after the custom of England when, 
 in the Seventeenth century, land was the chief subject of taxation. 
 It is now the principal object of taxation in this State, and the 
 framers of the present Constitution seemed to contemplate contin- 
 uing the practice of making it the principal producer of the revenues 
 of the State, county, city and town governments, and school dis- 
 tricts. According to the compendium of the Eleventh census, the 
 real value of real estate in Texas, with improvements thereon, 
 amounted to $1,230,417,771, and the real value of personal property 
 was $885,158,995, a total of $2,105,576,776. For that year the 
 report of the Comptroller of Public Accounts shows that 116,586,738 
 
 the former owner shaU, within two years from the date of the purchaser's deed, 
 have the right to redeem the land upon the payment of double the amount of money 
 paid for the land. 
 
 "Sec. 14. There shall be elected by the qualified electors of each county, at the 
 same time and under the same law regulating the election of State and county 
 officers, an assessor of taxes, who shall hold his otBce for two years and until his 
 successor is elected and qualified. 
 
 "Sec. 15. The annual assessment made upon landed property shall bo a special 
 lien thereon, and all property, both real and personal, belonging to any delinquent 
 taxpayer, shall be liable to seizure and sale for the payment of all taxes and pen- 
 alties due by such delinciuent; and such property may be sold for the payment of 
 the taxes and penalties due by such delinquent, under such regulations as the leg- 
 islature may provide. 
 
 "Sbo. 16. The sheriir of each county, in addition to his other duties, shall be col- 
 lector of taxes therel'or. But in counties having ten thousand inhabitants, to be 
 determined by the last preceding census of tlic United States, «. collector of taxes 
 
Taxation of Land. 15 
 
 acres of land were rendered for taxation at an average value of $3.04 
 per acre, making a total of $353,998,331, and 16,502,921 acres of 
 land were assessed to non-resident owners in unorganized counties, 
 adding a valuation of $24,754,382, making a total valuation of acres 
 of land assessed, $378,752,713. To this should be added the value 
 of town lots which were assessed that year at $145,524,497, making 
 a grand total of $524,277,210 as the assessed value of real estate. 
 The assessed value of all other property in 1890, including railroads, 
 was $357,834,673, or a total assessed value of real and personal prop- 
 erty of $782,111,883, against the real valuation of $2,105,576,766. 
 These figures show that the land for that year was assessed at 37.03 
 per cent, of its true value, while the personal property assessment was 
 31.56 per cent, of its true value. Texas is now credited with 267,002 
 square miles of territory, which equals 170,881,280 acres, and in 
 making estimates of per cent, of value of land by the census of 1890, 
 as compared to the assessed value, allowance should be made for the 
 difference between the number of acres assessed and the number of 
 acres in the State. The total number of acres assessed for that 
 year was 135,089,641, which leaves 35,791,639 acres belonging to 
 the public school, university and asylum funds which is not taxed, 
 exempted lands,* right of ways, and lands on which towns and cities 
 are s'tuated. This would make an average assessed value for 1890 
 of about sixty cents on the dollar of the true value of lands in the 
 State, the census real value being taken as the basis of estimation. 
 The average assessed value of land is now about what it was in 1890. 
 The Comptroller's report for 1898 (see page 100), shows 124,963,- 
 489 acres were rendered for taxation at an average value per acre 
 of $3.11. That year 6,003,078 acres were assessed to non-resident 
 
 shall be elected, to hold ofiace for two years and vintil his successor shall be elected 
 and qualiSed. 
 
 ■'Seo. 17. The specification of the objects and subjects of taxation shall not de- 
 prive the legislature of the power to require other subjects or objects to be taxed 
 in such manner as may be consistent with the principles of taxation fixed by this 
 Constitution. 
 
 "Sec. 18. The legislature shall provide, as near as'.may be, for equalizing the 
 valuation of all property subject to or rendered for taxation (the county commis- 
 sioners court to constitute a board of equalization) ; and may also provide for the 
 classification of all land? with reference to their value in the several counties. 
 
 "Sec. 19. Farm products in the hands of the producer and family supplies for 
 home and farm use, are exempt from taxation until otherwise directed by a two- 
 thirds vote of all the members elect to both houses of the legislature."— Constitu- 
 tion. Article 8. 
 
 *By an act of 1874, twenty sections, consisting of 640 acres of land each, to the mile 
 were granted to the International and Great Northern Eallroad Co., and exempted 
 from taxation for twenty-five years from August 5, 1875. 
 
16 Report or Tax Commission. 
 
 owners in unorganized counties at $6,003,078, and the assessed- 
 value of town lots was $185,937,615, making the .total assessed values 
 of real estate for 1898, $581,068,583. The tax values increased 
 from 1890 to 1898 as follows : 
 
 Assessed value of real estate in 1898 $581,008,583 
 
 Assessed value of real estate in 1890 524,377,310 
 
 Showing an increase of $ 56,791,373 
 
 The figures show that more acres were assessed in 1890 by 3,132,- 
 948 than in 1898. This difference in the number of acres assessed 
 can only be accounted for upon the theory of forfeiture of lands to 
 the State in western Texas by the purchasers thereof. The increase 
 in value of real estate in eight years as shown above comes almost 
 entirely from an increase in the value of city and town lots, the 
 actual increase in the value of land acreage being only seven cents 
 per acre in 1898 over 1890. The general increase in the value of 
 land and town lots since 1890 is indisputable, but the taxable in- 
 crease has been very small. A comparison in the assessed values 
 of personal property is more noticeable. The term "real estate," 
 as used in this chapter, embraces acres and lots, only. The value 
 of railroads, telegraph, telephone and street railways is included in 
 chapter three under the head of "personal property." All prop- 
 erty other than acres of land and town lots is included together for 
 the purpose of showing the proportion of taxes which the land and 
 town lots are bearing. We will discuss the assessment and collec- 
 tion of tax upon personal property in another chapter (Chapter 
 Three).* For 1898 the real estate as assessed above, contributed 
 to the revenues of the State, the following : 
 
 General purposes at 30 cents on the $100 $1,163,137.16 
 
 State school purposes at 18 cents on the $100 1,045,923.44 
 
 Total $3,308,060.60 
 
 This is the amount assessed against lands in the State last year 
 
 •Personal property, for taxation, consists of liorseu, mules, ciittle, .iaclis, jennets, 
 sheep. Roats, hogs, clogs, carriages, wagons, and all other vehicles, goods and mer- 
 chandise, material and manufactured articles, manufacturer's tools and imple- 
 ments, engines and hollers, money, credits of all kinds, including notes and mort- 
 gages, bank stock, bonds and stock, shares in all stock companies, railroad rolling 
 stock, steam and other vessels, and all mlsoellaneous property. For the purpose of 
 showing the proportion of tax paid by land and town lots as compared with all other 
 property in the State, railroads, telegraph, telephone and street railway property 
 is included in chapter three. 
 
Taxation of Land. 
 
 for general State revenue and State school purposes. The county 
 tax rate will average 59 cents on the $100* which would be a fur- 
 ther tax on this land of $3,428,304.64. 
 
 We make no effort to give the amount of tax collected by cities, 
 towns and school districts, because we have not sufficient reliable 
 data on which to make a correct estimate. 
 
 To^ show the inequalities in valuing land for taxation we have 
 compiled a statementf from the number of acres and the amount 
 at which they are assessed, taking six north Texas counties, border- 
 ing on each other; likewise, six east Texas counties, six south Texas 
 counties, six middle Texas counties, and nine counties situated in 
 southwest, west and northwest- Texas. It is believed that the lands 
 in the north, middle and south Texas counties named in the foot 
 note, were rendered at from twenty-five to fifty cents on the dollar 
 of their true value. The average price per acre at which it is ren- 
 dered in each county as shown in the note and the general character 
 and productiveness of the land, and the purpose for which it is used, 
 will serve to indicate the per cent, of the true value at which it is 
 assessed. -East Texas lands, we believe, are rendered on an average 
 of fifty to seventy-five cents on the dollar of their value, while in 
 southwest, west and northwest Texas lands are valued for taxation 
 at probably from fifty to one hundred cents on the dollar. In some 
 counties in east, west, northwest and southwest Texas there are 
 many individual instances where land is valued by the commission- 
 ers' court at more than it can be sold for. The general average for 
 the State is as before stated, $3.11 per acre. But this is a great 
 agricultural and stock-raising State. The great herds of the State 
 feed and fatten in the west and southwest and northwest. In north, 
 east, south and central Texas, cotton is the great product. Value 
 of land is estimated largely by the profits in what it produces. 
 Until the present year the price of cotton has been downward and 
 its production is said to be unprofitable, or the profits small. In 
 
 *Including the school tax levied locally in some counties, the average county tax 
 rate would he 60 cents on the SIOO. 
 
 +The following shows the average assessed value of land per acre in the counties 
 named': Six north Texas counties: Grayson, S9.57; Fannin, J8.53; Lamar, $6.45; Hunt, 
 $8.32; Kaufman, J8.31; Dallas, S11.35. Six east Texas counties: Nacogdoches, $1.50; 
 Bowie, $2.77; Smith, S3.57; Wood. $3.11; Euslt, $3.63; Jasper, $3.34. Six middle Texas 
 counties: McLennan, $10.54; Bell, $8.77; Falls, $9,65; Milam, $6.74; Williamson, 
 $9.49; Kohertson, $4.86. Six south Texas counties: Fayette, $7.05; Galveston, $11.05; 
 Harris, $6.51; Fort Bond, $5.91; Colorado, $5.10; Bastrop, $4.64. Nine counties in 
 southwest, west and northwest Texas: Bexar, $5.50; Cameron, $1.05,- Webb, $0.98; 
 El Paso, 81.26; Mitchell, $1.30; Wilbarger, $3.91; Donley, $1.05. 
 
 a-T. O. 
 
 17 
 
18 Report op Tax Commission. 
 
 the west they have begun to grow cotton and other staple produce, 
 and the range for cattle has been good for several years, and besides, 
 the price of cattle has been upward and the business of cattle rais- 
 ing profitable. 
 
 Land has borne and is bearing the burden of taxation in Texas, as 
 it probably is throughout the country. It bears about double as 
 much of the burden in this State on the. dollar of its real value as 
 personal property. We do not wish to be understood as favoring 
 the undervaluation of any kind of property for taxation. On the 
 contrary, we think the only equitable way is to require the rendi- 
 tion of all property, real, personal and mixed, at its full and true 
 value. Then each kind of property, or the owner thereof, would 
 contribute a just and equitable share of these necessary burdens. 
 But as all prosperity depends, primarily, on the successful cultiva- 
 tion of the soil and the harvesting of its productions, it ought to be 
 the purpose to relieve it from a greater tax burden than that which 
 other property, equally or more productive, bears. With this end in 
 view, we have formulated provisions which it is believed will compel 
 other property in the State to contribute its fair proportion of taxes. 
 If light taxes be conducive to the acquirement of any particular kind 
 of property, then Texas, above all other things, should, by this 
 policy, encourage every citizen to own a home. The ownership of 
 a home gives stability and permanency to our citizenship ; encourages 
 a love and pride of State and country; is a bulwark of safety and 
 protection to our institutions and to all the people, and is the surest 
 and safest way to lasting prosperity. 
 
Tax on Pbksonal PaorEETY. 
 
 CHAPTER THREE. 
 
 19 
 
 TAX ON PERSONAL PEOPEUTT. 
 
 The taxation of personal property, or, more correctly speaking, the 
 reaching it for taxation, is a question which has engaged the thought 
 and attention of the tax commissions of every State that has investi- 
 gated the subject. The comptrollers and auditors of a number of 
 States have expressed their disgust and disappointment at the failure 
 of the assessing ofiBicers to reach it. It hides, or is hidden, from the 
 tax oflBcers. 
 
 In 1790, President Washington, in delivering his second annual 
 address to Congress, said that the prompt payment of the public 
 revenues was "an honorable testimony to the patriotism and integrity 
 of the mercantile and marine part of our citizens." In responding 
 to this address of the President, and to that particular part of it, the 
 House of Representatives used these words: "For oan we learn 
 .without an additional gratification that the energy of the laws for 
 providing adequate revenues have been so honorably seconded by 
 those classes of citizens whose patriotism and probity were more 
 immediately concerned." The Federal taxes were then, and are 
 now, promptly paid. But it is due to the "energy" wjth which they 
 are enforced. It was the energy of the revenue laws that two years 
 after this address, suppressed the "whiskey insurrection" in Penn- 
 sylvania where the collection of the tax on distilled spirits was re- 
 sisted. It is the lack of this energy in the enforcement of State 
 revenue laws, which enables the wealth of the country to escape its 
 just share of taxes. Tax laws may be obnoxious, but that they are 
 necessary will not be denied. The Federal revenue laws are 
 respected because they are enforced with "energy," by the revenue 
 collectors and in the courts, when need be. In our State the assess- 
 ment and collection of the revenue is confided to ofiBcers who are 
 chosen every two years, and the owner of personal property is not 
 always pressed to know if he has any he has not listed. He signs 
 the aflSdavit in a perfunctory manner, and that ends the inquiry. 
 The law taxes the property that has been sent beyond the State or 
 county for the evasion of taxation, but such property is rarely 
 reached. The man with thousands of dollars in bank sends his clerk 
 
20 Report of Tax Commissiox. 
 
 to render his property and tells him to render five thousand dollars 
 in money when he may have fifty and probably one hundred thou- 
 sand. Or, maybe, he will ask for a draft on New York for his 
 deposit with the bank, a few days before the first of January. This 
 he will put into his pocket and keep there until January 1st has 
 passed, and thus this particular property, though subject to taxation 
 under the law, is not listed. 
 
 The report of the Comptroller shows the assessed value of property 
 in the State for 1890 as follows : 
 
 Personal property $194,740,037 
 
 Eailroads, telegraph, telephone, and street railroads. . 63,094,636 
 *Eeal estate, acres and town lots 524,277,210 
 
 And for 1898 shows the total assessed value of property in the 
 State to be as follows : 
 
 Personal property $208,471,279 
 
 Eailroads, telegraph, telephone, and street railroads. . 65,079,503 
 Eeal estate, acres and town lots 581,068,583 
 
 The amount of revenue due the State government in 1898 from 
 personal property, exclusive of railroads, telegraph and telephone 
 lines, and street railroads, was as follows : 
 
 Revenue from General revQuue purposes $416,942.55 
 
 land, see p. 33. State school purposes 375,248.30 
 
 Total $ 792,190.85 
 
 The amount of revenue due from 
 railroads, telegraph and telephone 
 lines, and street railroads for 1898, 
 was: 
 
 *The following shows the assessed value of real and personal property for the 
 eight years named: 
 
 YUAB. REAL. PERSONAL. 
 
 1890 S 499,522,828 $ 382,589,055 
 
 1891 577,621,608 278,578,675 
 
 1892 5S7,337.550 269.189,050 
 
 1893 607,9il,700 278,233,695 
 
 1894 599,868,515 265.252,47* 
 
 1895 599,127,433 261,783,134 
 
 1896 587,560,471 262,748,775 
 
 1897 593,474,702 257,834,544 
 
 1898 581,008,583 273.550,782 
 
 Railroad, telegraph, telephone and street railways are included in the value of 
 personal property and are so tabulated In the footings of the comptroller's reports 
 down to and including 1896. In the total of personal property for 1890 was included 
 $24,764,383, being the value of lands in unorganized counties assessed to non- 
 residents. 
 
Tax on Personal Peopkrty. 21 
 
 General revenue purposes $130,158.00 
 
 State school purposes 117,143.10 
 
 Total $ 247,301.10 
 
 Or a total from both $1,039,491.95 
 
 From the above figures it i? seen that if the taxes due upon the 
 property mentioned had been collected, 34.39 per cent, of the ad 
 valorem State tax assessed for 1898, for general revenue and school 
 purposes, came from taxation on personal property. Including rail- 
 roads, telegraph, telephone and street railroads with personal prop- 
 erty, these contributed 33 per cent, of the ad valorem State tax. 
 This is less than one-third of the whole amount of the ad valorem 
 tax, and shows that the real estate included in the term "acres and 
 town lots," paid 68 per cent, of the ad valorem tax for the year 1898. 
 But the difficulty exists not only in undervaluation, but also in the 
 non-enlistment of property. We hear of men in a community being 
 rated at fifty, one hundred, two hundred thousand, a quarter and 
 half million dollars, and their names so appear in the commercial 
 reports, but we search the tax rolls in vain to find the property that 
 would justify such rating. Where is the property ? Perhaps in the 
 stock of corporations, in land notes, or money in bank, and not as- 
 sessed. It is an admitted fact that money at interest, stocks, mort- 
 gages, as well as other forms of personal property, escape taxation 
 in this State to an extent that is alarming. It is difficult to get at 
 such property if the citizen who is fortunate enough to own it per- 
 sists in concealing it from the assessor and refuses to list it for taxa- 
 tion. The experience in other States shows a condition equally as 
 bad, or worse than ours. 
 
 Comptroller Roberts of New York, in his report for 1898, 
 advocates the abolition of tax on personal property with great earn- 
 estness, because of the difficulty in reaching it. He estimates the 
 personal property of that State to be worth eighteen billion 
 ($18,000,000,000) dollars, and the amount rendered for taxation at 
 only three per cent, of that sum. In lieu of the personal property 
 tax he advocates an increase of the inheritance and transfer tax, and 
 says : "Would not the citizen be willing that a small sum be paid 
 from his estate at death for the privilege of living honestly with his 
 State during life ?" Is not this a sad commentary on the "integrity" 
 and the "probity" of the descendants of those people of whom Wash- 
 ington and Congress spoke in 1790? What is true of New York as 
 
22 Repoet of Tax Commission. 
 
 regards the evasion of taxation by personal property owners, is true 
 to a greater or less degree throughout all the States of the Union. 
 A Congressional committee* found it to be true in the District of 
 Columbia in 1893, and in their report say that it "would be a better 
 expression of the truth to say that in matters of taxation there seems 
 to be very little public conscience left, and that the general sentiment 
 is that no one is bound in honor or Jionesty to pay any tax that he 
 can by any device escape from." Aversion to paying taxes on any- 
 thing that can be avoided is probably due in a large degree, to the 
 profligate expenditures of those charged with its disbursement, and 
 to the continual piling up of public debts. A government, of what- 
 ever character, that exacts a larger sum in taxes from its citizens 
 than is necessary for legitimate objects, perpetrates an injustice that 
 is indefensible. But a citizen, whose wealth and example in the com- 
 munity is potent, who sears his conscience and lists his property to 
 escape a fair share of the legitimate expenses of the government 
 which affords protection to him and his wealth, is guilty of a crime 
 in a double sense. The burden which he should bear is shifted to 
 the shoulders of others of less opulence, who have to bear it in the 
 form of an increased rate on what -they possess. We do not believe 
 that because personal property owners strive to avoid the payment 
 of a reasonable tax upon their property it is a good reason why such 
 property should be exempt from taxation. On the contrary, strin- 
 gent laws should be enacted and energetically enforced compelling 
 such property to yield to taxation. If a time should come when we 
 must admit that we cannot do it, then we should evolve another 
 systemf and look in another direction for revenue for the carrying 
 on of the machinery of the State govarnment. 
 
 *"In the last report nl the assessors of the District of Columbia It is intimated 
 that 'the public conscience is becoming somewhat elastic on the subject of taxii- 
 tion.' This is putting an obvious fact very mildly indeed. So far as our investiga- 
 tion goes, it would be a better expression of the truth to say that in matters of tax- 
 ation there seems to be very little public conscience left, and that the general 
 sentiment is that no one is bound in honor or honesty to pay any tax that he can 
 by any device escape from ; and men whose word is as good as their bo jd, who 
 would feel themselves disgraced in depriving a private creditor of a penny of his 
 due, malte no scruple whatever In defrauding the government of its claim and 
 shiriiing their responsibility forwlial is held to be their due to society in return 
 for the benefits which they receive from society. "-Report No. 1189. Congressional 
 Committee, First Session of Pifty-seconrt Congress, on "Assessment of Tuxes in the 
 District of Columbia." 
 
 +"When the house is .so rotten thiit it is beyond repair, there is a cull for him to 
 clear the ground. But if the foundations and walis nre strong and plumb, and it 
 is only a question of a new roof, or of improved Interior arrangements, the men of 
 destructive tendencies should be clubbed off the premises. The leaky roof and 
 unsanitary inierior must, however, hnve attention, and the architect and his work- 
 men must get to worlv with /.eal and a plan. The tenants will stand together 
 
Tax on Personal Property. 
 
 It is equality in values and full rendition of all property in the 
 State that we are striving for now. If this can be done the tax rate 
 for State purposes could be lowered even under the present system 
 to such a sum as to be almost unnoticeable. If the money, bonds, 
 stocks, notes, mortgages, jewelry and personal effects over and above 
 exemptions, were listed for taxes, and horses, mules, cattle, jacks, 
 sheep, goats, hogs, carriages, buggies, wagons, furniture and fixtures, 
 gold and silver plate, steamboats, and other water craft, goods, wares 
 and merchandise, and all other personal property enumerated in 
 Article 5076 of the bill formulated by the Tax Commission were to 
 respond to taxation for half their value, or that proportional true 
 value that land does, the tax rates would greatly decrease, and if all 
 were to respond in full value a tax rate of two cents on the hundred 
 dollars would be. ample for all the State's needs for general State 
 and school purposes. But such results are Utopian, and their reali- 
 zation cannot be expected. 
 
 Much of the personal property is "intangible," and it is difficult 
 to reach, except through the assessor, and often he can't get at it 
 foT assessment, even if he makes an effort. But much of it is 
 "tangible" and can be reached and "its value ascertained as may be 
 provided by law," as it is provided in the Constitution the legisla- 
 ture may do. Stock in banks and all corporations can be reached 
 by a prescribed method. 
 
 "Intangible personal property" is generally regarded as most diffi- 
 cult to reach. Under this head comes stock and bonds of foreign 
 corporations, money at interest, and the like. Speaking of the law 
 in their State, taxing this kind of property, the Massachusetts Tax 
 Commission of 1897, said: "Whatever may be the truth as to other 
 parts of the tax system, it is admitted on all sides that this is unsat- 
 isfactory." They admit that such intangible personalty is not listed 
 for taxation in Massachusetts. That large sums of such property 
 are held there, there is no question. The Connecticut Tax Commis- 
 
 ai^ainst the destructionists and the firebugs; but have a care, for If repairs are not 
 promptly and wisely made, if the dwellers on the first floor cut off heat and water 
 from the dwellers in the attic, things may become so intolerable that the tenants 
 of the attic will open the doors to the firebugs. Those who occupy the first floor 
 and the commodious and elegant middle stories, must pay their share of the gas 
 and water bills. The great middle class of our people has never failed to respond 
 to the Are alarm, though they have only small properties at risk, and these not 
 Immediately threatened. But there is danger that they will lose llieir zeal as fire- 
 men if those in whose apartments the fire has been kindled do not pay their pro- 
 portionate cost of the fire department. There must be a searching inquiry into the 
 distribution of the heat and water supplies, conducted, not by a tip-talcing janitor 
 but by a committee of the whole house. If there has been any monopolizing of 
 these things, or any failure to pay for them proportionately, we must be as active 
 
 33 
 
24 Repobt of Tax Commission. 
 
 sion of 1881, speaJcing of a demand in that State, said : "The objec- 
 tion to taxing money at interest secured by mortgage comes from the 
 holders of this class of property which is secured by real estate out- 
 side of our territorial limits." They add : "It would certainly be 
 unwise to put a premium upon diversions of local capital to other 
 fields of employment under the temptation of high rates of interest 
 by shielding those diversions from contributions to the public ex- 
 penses."" In 1886 another Tax Commission was appointed in Con- 
 necticut, and the register of the "grand list" of property assessed for 
 1884 shows $7,038,153 of "money at interest" against $13,789,36a 
 in 1864, a falling off of nearly half in twenty years. The same 
 grand, list showed the land in the State to be listed at $59,693,984, 
 and according to the Eleventh census there were $79,931,071 of real 
 estate mortgages in force in that State on January 1, 1890. We 
 use these figures from Connecticut as they are at hand, to illustrate 
 the, truthfulness of the declaration of the Massachusetts Tax Com- 
 mission in 1897, when speaking of Massachusetts, they said: "In 
 each of the cities a few persons of unusual conscientiousness make 
 returns," of this intangible property. The Appeal Tax Court of 
 Maryland, answering a question propounded to it by the Tax Com- 
 mission of that State, in 1881, said: "We utterly fail in reaching 
 private securities of any description. Here and there only have 
 they been returned by some conscientious holders." Ex-President 
 Harrison, in an address before the Union League Club in Chicago, 
 on Washington's birthday, 1898, took for his subject, "The Obliga- 
 tions of Wealth," and in discussing this evasion of taxation by the 
 wealthy holders of personal property, in the concluding part of his 
 address, said: "The practical question, the one our people must 
 solve, and solve speedily, is the enforcement of the personal property, 
 tax and the equalization of real estate assessments. If no other 
 remedy can be found, perhaps the State might declare and 
 maintain an estoppel against the claim of any man or his 
 
 to stamp out the monopoly and. the injustice as we are to extinguish a fire. To 
 stamp out a Are is a much simpler process than to correct unjust social or legal 
 relations. The cry of "Are'' arouses everybody, and stirs the most sluggish to in- 
 stant action; but to ferret out a wrong is tedious, and the work neither attracts 
 nor arouses us very much, unless the sting is under our own skin. 
 
 "The great bulk of our people are lovers ot justice. They do not believe that 
 poverty is a virtue or property a crime. They believe in equality of opportunity 
 and not of dollars. But tlierc must be no handicapping ot the dull' brother, and no 
 chicanery or fraud or shirking, if our plan of taxation includes notes and bonds 
 and stocks, they must be listed. Tlie plea ot business privncy has been driven too 
 hard. If, for mere statistical purposes, we may ask the head of the family whether 
 there are any idiots in his household, and enforce the answer by court process, we 
 may surely, for revenue purposes, require a detailed list of hissecuritles The men 
 
Tax on Occupations. 
 
 heirs to property, the ownership of which he had disclaimed in 
 his tax returns." These are the words of a great lawyer, a man of 
 wide experience, and former head of the nation. Personal property 
 in times of tranquility is valuable and brings large incomes, but if 
 a storm arises it takes the strong arm of the government to protect 
 it from annihilation. It follows that those who own large estates 
 of personal property should contribute in taxes a full share of the 
 revenue needed by his State. 
 
 25 
 
 CHAPTEE POUE. 
 
 TAX ON OCCUPATIONS. 
 
 What our law terms a "tax on occupations," is called in most of the 
 States a "privilege tax." The levy of this kind of tax is as necessary 
 now as it was in the long ago when it was resorted to both as a regu- 
 lation of trades, professions and callings, and for revenue. Indirect 
 taxation causes less complaint as previously observed. The early 
 financiers learned this and imposed excise and occupation taxes as 
 avoiding some of the complaints and affording some relief from the 
 burden of direct taxation against property in general. Shakespear.e 
 paid a license or occupation tax upon his theatre; Blackstone had 
 to pay his annual stamp tax as an attorney. The shop-keeper, the 
 ship-broker, the ship owner, the banker, the auctioneer, the horse 
 dealer, the liquor dealer, and many other occupations were taxed, 
 upon the theory that they would charge the tax upon the cost pf 
 their goods or services and whoever bought their goods or employed 
 their services finally paid this tax. This is still the theory on which 
 occupation taxes are levied. For the most part it is sort of an in- 
 
 who have wealth must not hide it from the tax gatherer and flaunt it on the street. 
 Such things breed a great discontent. All other men are hurt. They bear a dis- 
 proportionate burden. A strong soldier will carry the knapsack of a crippled com- 
 rade, but he will not permit a robust shirk to add so much as his tin cup to tlic 
 burden. The special purpose of my address today is to press home this thought 
 upon the pro.sperous, well-to-do people of our communities, and especially of our 
 great cities; that one of the conditions of the security of wc:ilth is a proportionate 
 and full contri'bution to the expenses of the State and local governments. It is not 
 only wrong, but it is unsafe, to make a show in our Jiomes and on the streets that 
 is not made in the tax returns."— From address before the Onion League Cluli. 
 Chicago, February 3.3, 1898, on the "Obligations of Wealth," by ex-President Ben- 
 jamin Harrison. 
 
26 Report of Tax Commission. 
 
 direct taxation. Except is case of professions^ taxation of all kinds, 
 occupation and ad valorem, and even the cost of carriage, selling 
 and insuring, is added to the cost of what is offered for sale. All 
 this expense, therefore, is paid by the consumer. It may be said, 
 therefore, that the largest consumers pay the greatest amount of this 
 tax. The occupation tax is directly against the merchant, it is true, 
 but it is indirectly paid by the consumer. The tax is not burdensome 
 on the merchant and it is not likely that he would reduce the price 
 of his goods to the consumer if the tax should be abolished. Nearly 
 two-thirds of our occupation taxes are collected from liquor dealers. 
 They pay a high tax to secure a license to engage in that particular 
 business. It is imposed both as a police regulation and for rev- 
 enue They pay the tax directly to the government, but every per- 
 son that purchases of them pays part of it back, because the tax is 
 added in the cost of the drink. In 1898, Texas collected through 
 county collectors $941,701.08, from occupations. Of this amount, 
 wholesale and retail liquor dealers paid $559,600.00, and beer dealers 
 paid $95,550.00, or a total for both of $685,150.00, and the balance, 
 or $286,551.00, was paid by all other occupations taxed. Nearly 
 one-third of the State's revenue is derived from occupation taxes. 
 If the sum derived from that source was levied against the real and 
 personal property in addition to what it now contributes, and the 
 occupation taxes abolished, there would be such an outcry against 
 such a policy as has not been heard in this State since the oppressive 
 days following the close of the Civil War. There is ho demand that 
 we have heard for the abolition of the occupation tax, generally. 
 Now and then a particular class, or some persons following a par- 
 ticular business or profession, want the tax taken off of them. 
 Some advocate the graduating of the tax on all occupations on the 
 basis of the amount of business done. "This is the plan adopted in 
 Louisiana. The equity of the plan commends it, and it was with 
 this view that the merchants' occupation tax was classified. We find 
 that most of the merchants have classed themselves with the eleventh 
 or lowest class, the State tax on which is three dollars per annum. 
 Asking equity and doing equity ought not to be inconsistent terms 
 in matters of this sort. 
 
 Chapter two of the bill which we submit, deals entirely with the 
 question of occupation taxes. The first subdivision of Article 5049 
 levies ,1 tax upon merchants and divides them into eleven classes. 
 They are taxed a stipulated sum on the amount of their estimated 
 annual purchases. A merchant is defined, and every person, firm, 
 corporation or association engaging in business as a merchant is 
 
Tax on Occupations. 27 
 
 required to pay the tax before pursuing such occupation.* The esti- 
 mated annual purchases must be supported by affidavit. It is made 
 the duty of the tax collector to file these affidavits with the grand 
 jury for their examination. Article 110a, of Chapter 5, Title 4, of 
 the Penal Code provides that merchants shall be punished for 
 underclassing themselves in the payment of occupation tax, and it 
 is believed that these requirements will induce merchants to class 
 themselves more in accordance with their real standing in the mer- 
 cantile world. 
 
 Subdivision 5 is divided into two classes, Class A imposing a tax 
 upon what might be termed "curbstone brokers," who speculate in, 
 and shave notes, accounts, county and city warrants and time checks. 
 Collectors now complain that many pursue this occupation and evade 
 the payment of the tax on account of the ambiguity of the present 
 law on that subject. Class B imposes a tax upon private banikers 
 and investment brokers, and defines who are private bankers and 
 investment brokers. 
 
 Subdivision 8 taxes ship agents and ship brokers and better defines 
 who are ship agents and ship brokers. 
 
 Commercial brokers and custom house brokers are taxed in sub- 
 divisions 9 and 10, and in each case commercial broker and custom 
 house broker is properly defined. Under the present law the tax 
 collectors complain that they have great difficulty in enforcing the 
 collection of the tax imposed against commission merchants. There 
 seems to be a conflict between subdivision 10, subdivision 36 and 
 subdivision 61, of the present law, and the ambiguity of the sub- 
 divisions named hampers collectors in the collection of this tax. We 
 believe that under the provisions of the accompanying bill this class 
 of persons is properly defined and no trouble will be experienced in 
 locating and collecting the tax from them in the future. JSTo tax is 
 now imposed upon custom house brokers, and the tax collected from 
 this source will be additional revenue. 
 
 The tax in subdivision 31 on theaters and concert halls is gradu- 
 ated according to the size_of the town or city in which such amuse- 
 ments are given. 
 
 *According to the best infoimation obtainable there were 37,169 mercbants doing 
 business in Texas in 18E8. Ot this number 20,311 paid occupation taxes, amounting 
 in the a-gregate to $150,673.76, an average of 17.00 to each merchant, and they were 
 divided into classss as follows: There were 13,177 paying as eleventh class, tS.OO per 
 year- 3 610 were ot the tenth class, paying $6.00; 1,744 ninth class at 113.00 each; 757 
 eighth class at 830.00 each; 633 seventh class paying $25.00 each; 358 sixth class, pay- 
 ing $60.00 each ; 82 fifth class paying 8135.00 each ; 33 fourth class paying $150.00 each ; 
 15 third class paying $200.00 each: 10 second class paying $350.00 each; 4 first chiss 
 paying $100 00 each. There appeared to be 6.858 who paid no occupation tax. The 
 
28 Report of Tax Commission. 
 
 The tax on the circus is regulated by subdivision 22. By the 
 present law, any circus charging an admission fee of one dollar is 
 taxed two hundred and fifty dollars for each performance ; where an 
 admission fee of seventy- five cents is charged, two hundred dollars; 
 where an admission fee of fifty cents is charged, one hundred dollars. 
 It further provides that where a fee is charged for reserved seats 
 that it shall be construed as a part of the admission fee and the 
 circus taxed accordingly. This provision has been evaded by giving 
 a continual performance and by charging fifty cents for general ad- 
 mission and twenty-four cents for reserved seats, thus evading the 
 evident purpose of the law and paying the minimum amount of tax. 
 We deemed it best to change this provision so as to make it clear, 
 and we provide that for each day's performance or exhibition, where 
 an admission fee of fifty cents is charged, that the circus shall pay 
 one hundred and fifty dollars for each day, and seventy-five dollars 
 in addition for each days' performance when more than fifty cents 
 admission, fee is charged. 
 
 The tax now imposed upon performances of sleight-of-hand and 
 legerdemain, is construed to be twenty-five dollars for each perform- 
 ance. This afEects little shows that travel through the country and 
 give school house entertainments. It does not prevent these exhibi- 
 tions of sleight-of-hand or legerdemain, but they usually carry some 
 cheap jewelry, or other article, which they sell at a price to include 
 the cost of admission and thus evade the payment of the tax. It is 
 believed that with a tax of twenty-five dollars per year to the State, 
 and five dollars to each county, these people will pay the tax and the 
 State will derive some revenue on that account. Besides, 'We do not 
 see any good reason for imposing a prohibitory tax against these 
 amusements. 
 
 There has been a contest in the courts over the payment of the tax 
 on livery stables aad hack drivers. Subdivision 30 makes such 
 changes in the present law as will meet the objections of the Court 
 of Criminal Appeals in a recent decision wherein this subdivision is 
 made practically inoperative. 
 
 other occupations taxed paid the following sums to the Stiito for 1898; Alley nine 
 or ten pins, SU,700; aui:tioneers. AuT.'iTy, hankers, SlO.liliS.rr.; beer dealers, 395.550; 
 billiard and pool tables, Ss,440; dsarette dealors, S8,080; i-ircuses, ?7,loO; clairvoy- 
 ant, $1:3.50; cock-pits, ?nH.7j; commission merchants, $1.75l).ii0; concerts, $1,592; 
 cotton and wool b.uyers, Sl.i:i7; cotton factors, Si661.75; cotton seed products, S:75; 
 dentists, SJ,008.75; electric light companies, $1,801.2,-.; exhibitions, $170; acrobatic,'. 
 $400; medicine vendoi's. S-'.".0; sieight-ot-hand. S25; sloreoscoptc, §110; wax-works 
 S«0; flylns-Jennios, $4(K; fortune tellers, SfiO: gas companies, $306.S5; grain ele- 
 vators, $-200; hacks, wagons, etc.. 83,180.50; ice dealers, SiilO; insurance agents; gen- 
 eral S.-i,3:J0; local, SI,U6; Industrial, $.t7..'>0; land agents, S3,378.7.>; laundries $i2l); 
 
Tax on Occupations. 
 
 The Court of Criminal Appeals also declared the tax on lightning 
 rod agents to be unconstitutional, because it was a tax, to a certain 
 extent, upon interstate commerce. We have framed the subdivision 
 on this subject with a view to meet the objections raised in that opin- 
 ion, and the tax is levied against lightning rod agents as peddlers of 
 lightning rods, and they are divided into two classes. 
 
 Subdivision 35 taxes wool and cotton factors and better defines 
 who wool and cotton factors are. 
 
 Subdivision 36 imposes a tax upon grain and lumber brokers of 
 thirty-iive dollars. This will be a new source of revenue, and there 
 is no good reason why brokers in lumber and grain should not con- 
 tribute in taxes for the privilege of dealing in such articles, as well 
 as other brokers. 
 
 Live stock brokers are also taxed, in subdivision 37, and this will 
 be a new source of revenue. 
 
 Subdivision 39 imposes a tax of ten dollars to the State, and five 
 dollars to the county on cotton buyers, and defines who a cotton 
 buyer is. Muclj complaint is made now by persons engaged in the 
 occupation of buying cotton that they are required to pay this tax 
 in each county. It is provided in the accompanying bill, that the 
 tax shall not be paid but one time, and that in the county of the 
 residence of the person engaging in the business. This will secure 
 a better compliance with the law and be more satisfactory to those 
 paying the tax, as well as those who collect it. 
 
 Subdivision 43 is a change from the present law taxing real estate 
 agents. This is changed so as to reach persons engiaged in this busi- 
 ness apparently for themselves, but who are following it for an occu- 
 pation and loaning for others, and, therefore, are subject to the tax 
 as now contemplated by law. The tax on this class of persons is 
 reduced in the belief that a reduction will induce its payment by a 
 number of people who now endeavor to evade it. 
 
 The tax on base ball parks, imposed by subdivision 46, is a reduc- 
 tion of from fifty to twenty-five dollars per year. 
 
 Subdivision 48 taxes ice dealers and divides them into four classes, 
 
 lawyers, $11,820; lightning rod dealers, $171; lightning rod peddlers, S500; liquor 
 dealers, retail, $536,700, wholesale, S13,900, local option districts, $1,000; livery sta- 
 hles, $3,747.60; loan agents, $3,400; medical specialists, $575; medicine, traveling 
 vendors, $587.50; menageries, $90; pawn brokers, $5,906.25; peddlers, foot, $3,202.50; 
 with one horse, $3,071.35; two horses, $4,267.50; peddler of clocks, coOking-stoves, 
 etc., $63.50; phonographs, etc., $200; photograph galleries, $3,983.75; physicians, sur- 
 geons, etc., $19,485; pool sellers. $130: race tracks, $50; rack, knife, cane or doll, $750; 
 sewing machine dealers, $730; ship brokers and ship agents, $307.50 ; shooting gal- 
 leries, $.503.75; skating rinks, $18.75; street railroads, $348.83; theatres, $1,575; toll 
 bridges, $3S.5(); wagon yards, $1,063.75; water works, $1,065. 
 
 29 
 
30 Report of Tax Commission. 
 
 the tax being graduated according to the population of the cities or 
 towns in which the dealers are engaged in business. 
 
 Subdivision 49 taxes grain elevators, where they charge fees or 
 toll for storage, and divides them into three classes, the tax being 
 graduated according to the capacity of the elevator. 
 
 A provision in the present statute imposing a tax on race tracks 
 of fifty to one hundred dollars is omitted. The present law exempts 
 race tracks conducted in connection with agricultural fairs and exhi- 
 bitions. We believe it better to leave it out entirely, as the exemp- 
 tion made it of doubtful constitutionality. 
 
 The tax imposed by the present law on foot peddlers and peddlers 
 in sail vessels was declared void by our Court of Criminal Appeals, 
 because of certain exemptions from its operation. This court also 
 held that the subdivision imposing a tax on peddlers in clocks, cook- 
 ing stoves, ranges, washing machines, churns, etc., to be unconstitu- 
 tional, because of the exemption of local merchants from the tax. 
 The old law imposed a tax of two hundred and fifty dollars on such 
 peddlers. This is changed as found in subdivision 57, and leaves 
 off the exemption and reduces the tax to fifty dollars. 
 
 Subdivision 58 imposes a tax of five hundred dollars upon persons 
 selling or offering for sale the Kansas City Sunday Sun, and similar 
 publications. This provision is in the Eevised Statutes of 1895, but 
 the Twenty-fifth Legislature, in amending the occupation tax article, 
 dropped this provision, and this tax is not now imposed by law. 
 
 Subdivision 59 imposes a tax on all persons engaged in the busi- 
 ness of railroad ticket scalper, of twenty-five dollars. This is a new 
 subject of taxation. 
 
 Article 5050 of the present law, which relates to the power of the 
 commissioners' court to levy taxes on the valuation of all property 
 subject to taxation, and one-half the amount of occupation tax im- 
 posed by the State, is embodied in Chapter 3 of the accompanying 
 bill, and the tax required to be paid annually in advance as State 
 occupation taxes are paid. Many occupation taxpayers object to 
 paying such taxes in advance. Prior to 1897 they were collected 
 quarterly; but this entailed a great amount of labor upon collectors 
 and involved a great deal of uncertainty as to the amount of revenue 
 the State would derive from this source. For that reason the 
 Twenty-fifth Legislature changed the law and required the payment 
 of occupation taxes in advance, and we believe that this feature 
 ought to be continued. 
 
 The present law leaves the collection of occupation taxes very 
 largely to the discretion of the collectors in the several counties. 
 
Tax on Occupations. 31 
 
 They are not required to report a list of persons doing business sub- 
 ject to the tax, who are delinquent, to the Comptroller, as he is re- 
 quired to do in case of persons delinquent in the payment of taxes 
 on land. It is unjust to collect the tax from one or more persons 
 following an occupation and let their neighbors go without paying 
 it. As now enforced, unless those owing the tax get upon the 
 books of the collector by paying it, the chances are that a taxed 
 occupation may be pursued months, and in many instances, indefi- 
 nitely, without a demand being made for the tax. Article 5054 of 
 the accompanying bill requires the collector to demand the tax of 
 all persons liable, and if it be not paid, to seize and sell as much of 
 his property as will pay the tax and cost of the proceeding. And if 
 the collector fails or refuses to carry out the law, he is made liable 
 on his bond for the tax, and it is made the duty of the county attor- 
 ney to prosecute any derelict collector. And any county attorney 
 who fails or refuses to do so, is subjected to a. misdemeanor fine and 
 may be dismissed from office. 
 
 It is too much the practice now, to allow delinquent occupation 
 taxpayers to go months after their tax is due, without paying it, and 
 when it is paid the receipt is dated at the time of payment. This 
 causes confusion and often loss of revenue to the State. It is pro- 
 vided in Article 5055, of the accompanying bill, that all tax receipts 
 and licenses issued and the stubs corresponding thereto, shall show 
 the exact date from which the license runs, and also of the payment 
 by the party taking out the same and paying the tax. A penalty is 
 aflSxed against any collector who inserts a date in such receipt or 
 license different from the date of actual payment. 
 
 The present law requires collectors to file complaints against per- 
 sons following an occupation taxed by law without paying the same. 
 But the Ifiw is indifferently enforced in this respect, notwithstanding 
 that it is a misdemeanor in the collector not to do so, and punishable 
 by fine of from fifty to five hundred dollars in each case where a see Art. iir. 
 person fails or refuses to pay the tax. By Article 5056a, of the ^™^^ °°'5®- 
 aceompanying bill, the collector is still further liable, and may be 
 sued by the Slate and county for not less than fifty dollars in each 
 case. Article 5056b, of the accompanying bill, makes a still further 
 requirement of the collector in that he cannot receive a final dis- 
 charge in the settlement of his accounts with the State until he shall 
 have filed his affidavit with the Comptroller setting forth that he 
 has collected and properly accounted for the tax due from every 
 person, firm, corporation or association in his county, who was 
 subject to the same for the preceding year, or that he has used every 
 
82 Report of Tax Commission. 
 
 means provided him by ]iiw to collect the same, and must support 
 his affidavit by certified abstracts of all unpaid Judgments or fines 
 against those delinquent. The collector is also required to keep a 
 book in which he must enter the names of all persons in his county 
 subject to any occupation tax, and is required to transmit monthly, 
 a statement to the State Revenue Agent, showing all persons delin- 
 quent in the payment of occupation tax. With these stringent re- 
 quirements upon collectors, and the penalties prescribed for failure 
 to comply with them, it is believed that the revenue from the tax 
 on occupations will be largely increased, and that many who now 
 escape its payment entirely, will be reached. It is admitted by all 
 that the occupation tax law is very imperfectly enforced in many 
 of the counties of the State. It is unjust to require its payment by 
 some and allow others to escape it entirely, and severe penalties 
 should be imposed on all collectors who do not impartially enforce 
 its collection. 
 
 The State Revenue Agent. 
 
 The State Eevenue Agent is a very important factor in securing 
 the enforcement of the occupation tax laws. The regular session of 
 the present legislature amended the law relating to this officer and 
 enlarged his powers. But the work marked out for him in the law 
 is more than it is possible for any one man to accomplish. Texas 
 is a very large State, and has 233 organized counties.* The Eevenue 
 Agent ought to visit each county at least one time each year. But 
 this is impossible, as there are nearly as many counties in the State 
 as there are work days in the year, and many counties will require 
 several days for each visit, and more visits than one is required in 
 a year, in very many. It is believed that he should be given some 
 help, and provision for the appointment of three deputies has been 
 made. With this assistance the occupation tax laws can be much 
 better enforced and the increase in the revenue from this source 
 will, we believe, amply justify this course. As it is made his duty 
 now by law, under the direction of the Governor, to examine any 
 and all of the State institutions and the manner of conducting the 
 same, it is required that one of these assistants shall be an expert 
 accountant. He and his deputies are given the authority to admin- 
 ister oaths and to examine witnesses. In the examination of any 
 institution for any cause, on the complaint of any one, statements 
 made should be under oath, as that is the usual and proper course 
 where' ireputation and character are involved. 
 
 "There are nineteen unorganized counties In the State. 
 
Tax on Occupations. 33 
 
 Liquor Dealers' Tax. 
 
 The tax on liquor dealers is divided into four classes. Class A 
 affects wholesale dealers in liquors and medicated bitters, and a tax 
 of four hundred dollars per annum is imposed. Under the present 
 law they pay the same as the retail dealer, but the Commission 
 are of the opinion that there is a difference, and that the wholesaler 
 should pay more than the retailer. A wholesaler is defined to be 
 one selling in quantities of one gallon or more, and in this particular 
 is the same as the present law. 
 
 Class B includes those who sell liquors or medicated bittersi in 
 quantities of one gallon or less, and a tax of three hundred dollars 
 per year is imposed. This is the same as the present law as it applies 
 to saloons selling whiskey and other intoxicating liquors by the drink 
 or in quantities of one gallon or less. 
 
 Class C applies to exclusive dealers in malt liquors. The tax 
 on them is placed at seventy-five dollars per annum, an increase of 
 twenty-five dollars. They now pay fifty dollars. 
 
 Class D applies to druggists selling liquors on the prescription 
 of a physician in a local option district. They are taxed two hun- 
 dred dollars. This is the present law. 
 
 The revenue derived from these sources last year was as follows* : 
 
 Eetail liquor dealers $536,700 
 
 Wholesale liquor dealers 12,900 
 
 Beer dealers 95,550 
 
 Local option district dealers 1,000 
 
 Total $646,150 
 
 A minorityf of the Tax Commission advocated a uniform license, 
 and doing away with the license granted to exclusive dealers in malt 
 liquors. But a majority thought differently and adopted the above 
 classification, which increases the wholesale liquor license one hun- 
 dred dollars, and the exclusive beer dealer license twenty-five dol- 
 lars.! These changes, it is believed, will increase the revenue forty 
 tx) fifty thousand dollars per annum. A further change in the law 
 
 *In 1898 there were flfty-flve counties that were under the operation of local op- 
 tion There were 4.093 liquor dealer licenses issued in the remaining counties of 
 the State for the year ending June 30, 1898, 1,958 of them being to liquor dealers and 
 3,134 being to "exclusire" malt liquor dealers. 
 
 +Mr. Colquitt. 
 
 §The United States collected $566,568.73 for the fiscal year ending June 30th, 1898, 
 on beer brewed by Texas breweries. 
 3-T. O. 
 
34 Report of Tax Commission. 
 
 taxing and regulating the business of liquor dealers is made in Arti- 
 cle 5060h, requiring that the bond of any person obtaining a license 
 to sell malt liquors exclusively shall contain the additional condition 
 that if any character of liquor other than that of malt is sold, the 
 obligors upon such bond shall become liable to the State and county 
 each, in the sum of one hundred dollars for each and every such sale 
 of such liquors other than malt, and providing that recoveries shall 
 be had upon such bond until it be exhausted. It has been shown 
 in many cases, that persons have taken out a beer license, paying 
 fifty dollars therefor, and have engaged in the sale of other liquors 
 under that license. It is a fact that some of the exclusive beer 
 dealers do this, and it is to guard against such infractions that the 
 additional condition is prescribed for the bond of an exclusive malt 
 liquor dealer. It is further provided in Article 5060k, that any 
 person obligating himself as surety upon any liquor dealers' bond, 
 required by Chapter 5 of the accompanying bill shall, at the time 
 of becoming such surety, qualify himself before some oflScer author- 
 ized to administer oaths, by an affidavit duly signed and sworn to, 
 as to what he is worth over and above all exemptions and liabilities 
 of every character, furnishing a schedule of his property that is 
 subject to execution, which affidavit and schedule shall be appended 
 to the bond and made a part thereof. Retail liquor dealers are, and 
 have for years, been required to give bond in the sum of five thous- 
 and dollars, and exclusive malt liquor dealers are required to give 
 bond in the sum of two thousand dollars, to keep an orderly house, 
 and to do and observe other things mentioned in the bond. In many 
 places these bonds are made by the saloon men, each going on the 
 other's bond, and it is for the purpose of making these bonds some- 
 thing more than mere form, that this last named condition is re- 
 quired of the obligors on these bonds. 
 
 The above indicates the principal changes made in the present 
 law taxing and regulating liquor dealers. 
 
Pkoperty Subject to Taxation, Etc. 
 
 CHAPTER FIVE. 
 
 PROPERTY SUBJECT TO TAXATION AND MODE OF RENDERING IT. 
 
 This subject was given the most careful consideration by the Tax 
 Commission. It defines what is real estate and what is personal 
 property for the purposes of taxation; defines terms used in describ- 
 ing it; sets out a list of exempted property; prescribes how and by 
 whom it shall be listed and what shall be included in the list. The 
 subject is covered by Chapter 2, of Title 104, of the Revised Civil 
 Statutes of 1895, but in the bill submitted it is numbered chapter 
 six and is much changed from the present law. Real estate for the 
 purpose of taxation, as now defined, includes "the land itself and all e. s.. Art. ooos 
 the buildings, structures and improvements, or the fixtures of what- 
 soever kind, and all the rights and privileges belonging or in anywise 
 appertaining thereto, and all mines, minerals, quarries, and fossils 
 in and under the same." This definition is much enlarged and is 
 made to specifically include all improvements of railway companies, 
 telegraph companies, telephone companies, wharf and dock com- 
 panies, all supports, enclosures and other appurtenances of electric 
 light companies, street railroad companies, including the value of 
 all franchises, rights or permission, all mains, pipes, tanks, rights 
 and franchises of heating companies, gas companies, water or oil 
 companies. All such improvements and rights are classed with real 
 estate, because real estate is necessary for their use and operation. 
 A franchise, right or permission, for the purpose of taxation, is 
 deemed to be included in the value of the tangible property, and is 
 used as a method of ascertaining the value of such property for tax- 
 ation.* 
 
 The principal change in Article 5063, which defines personal prop- 
 erty for taxation, is the omission of the language which permits the 
 deduction of debts from credits in listing personal property. The 
 knguage omitted is used in connection with taxing money at interest 
 and other credits, and is : "to be taxed over and above what he pays 
 interest for, and all other debts due such persons over and above their 
 indebtedness." This provision furnishes a convenient loophole for 
 
 »,See Chapter seventeen of the Tax Commission's bill, and Chapter fourteen of 
 this report for a further discussion of this question. 
 
36 Report of Tax Commission. 
 
 some people to escape the payment of taxes on their property. It 
 is an exemption which is most unfair, because it is applicable only 
 to a class. Under this provision the person lending money, taking 
 mortgages as security, can, by making temporary debts, or by adopt- 
 ing other subterfuges, use it as a method to escape the payment of 
 tax on money loaned upon notes, while the farmer who borrows it, 
 cannot deduct it from his assessment, because he has no like credits. 
 The mercantile class is benefited by it, largely, because when the 
 assessor comes around he deducts what he owes from his credits. 
 Thus, while his credits may be drawing ten per cent, interest the 
 farmer or the mechanic who owes him the account cannot deduct 
 his debts from his assessment because he has no credits to deduct it 
 from. The law is very unjust in that it operates unfairly against 
 those who have no credits from which to deduct their debts, and this 
 ia the condition of most of our taxpayers. This is the unfairest 
 provision in our present tax laws. To the money lender and the 
 merchant it is a boon of great benefit, that amounts almost to an 
 exemption from taxation. The amount of real estate and chattel 
 mortgages in force in this State will probably reach the enormous 
 sum of two hundred and fifty million dollars ($350,000,000), and 
 the amount of credits rendered for taxation in this State will not 
 exceed six per cent, of this amount.* This provision, which is so 
 unfair in its operation, ought to have been repealed long ago, and the 
 wonder is that it has been permitted to stand so long. 
 
 Article 5064 of the Eevised Statutes defines different terms used 
 in assessing property for taxation. Money is defined to include 
 every "deposit which any person owning the same or holding in trust 
 and residing in this State, is entitled to withdraw in money on de- 
 mand." Notwithstanding this, the Comptroller's report for 1898 
 shows that only $5,865,036 were rendered by individuals, and 
 $8,360,698 by banks, for that year. The report of the condition of 
 national banks, which was made on call of the Comptroller of the 
 Currency for the 15th of December, 1897, fifteen days before the 
 work of assessing for 1898 could be begun, showed there were $41,- 
 336,716.81 in the national banks of Texas to the credit of individuals, 
 as against $5,865,036, rendered for taxation throughout the entire 
 State for the year which began sixteen days later. We will speak 
 of this more at length in another chapter in discussing the method 
 of taxing the shares of banks and bankers. But the condition, bad 
 as it is, is not so bad as in some of the other States. In Wisconsin 
 
 *$]8.318,920 of credits listed for taxation In 1898. 
 
Pkopbett Subject to Taxation, Etc. 31 
 
 in 1896, out of a total of $55,754,137.95, of money in banks of the 
 State, only $3,032,103 were assessed for taxes.* 
 
 The definition of "credits" is changed to include "deed or mort- 
 gage on real estate." 
 
 Exemptions. 
 
 Article 5065 contains ten clauses exempting from taxation cer- 
 tain kinds of property, towit: Public school houses; houses of 
 actual religious worship, the books and furniture therein, and the 
 grounds necessary for the proper use and occupancy of the same ; all 
 public colleges, academies,! schools and buildings used exclusively 
 and owned by persons for school purposes, and all lands immediately 
 connected therewith and necessary for its proper occupancy; cem- 
 eteries and grave yards not held for the speculation and sale of lots ; 
 all property belonging to the United States, the State or any political 
 subdivision thereof; all buildings belonging to counties, precincts or 
 towns; all buildings belonging to institutions of purely public charity 
 and all the land necessary for proper occupancy; fire engines used 
 for extinguishing fires belonging to cities and towns ; market houses 
 and precinct halls used for exclusive public purposes; all public 
 libraries and personal property belonging to the same; household 
 goods and kitchen furniture to the value of two hundred and fifty 
 dollars. 
 
 The Constitution authorizes the legislature to "exempt from taxa- S'""''*- *'"'■ *■ 
 tion public property used for public purposes ; actual places of relig- 
 ious worship ; places of burial not held for private or corporate profit ; 
 all buildings used exclusively and owned by persons and associations 
 of persons for school purposes (and the necessary furniture of all 
 schools), and institutions of purely public charity," and declares that 
 "all laws exempting property from taxation, other than the property 
 above mentioned shall be void." 
 
 It is provided in subdivision 6, of Article 5065, that the exemption 
 does not apply to buildings and property used by fraternal or so- 
 called benevolent orders, except their widows' and orphans' homes. 
 The language of the present law and the Constitution does not ex- 
 empt them, but it is deemed best to make the provision elear.§ 
 These fraternal orders, while they are great and good institutions, are 
 not, in the language of the Constitution, "institutions of purely 
 
 *Eeport of Wisconsin Tax Commission, 1898, p. 73. 
 
 +See Ked v. Johnson, 53 Texas, 384; Oassiano v. Ursuline Academ.y, 64 Texas, 674; 
 Ked T. Morris, 73 Texas, 556; St. Edwards College v. Morris, 82 Texas, 1. 
 8See Morris v. Eoyal Arch Mason, 68 Texas. 698. 
 
38 Rbpoet of Tax Commission. 
 
 public charity." They are for the benefit of their members an^ 
 cannot, in any proper sense, come -within the meaning of "purely 
 public charijty." 
 
 A minority* of the Tax Commission favored making no exemp- 
 tions whatever 'except of public property maintained by taxation. 
 Speaking on this subject the Tax Commissioners of New Hampshire, 
 •in their report, 1878, said: "Equality is the comer stone of every 
 just and wholesome system of taxation. Every departure from this 
 principle, no matter what the pretense may be, shifts upon one class 
 a share of the burden of taxation that belongs to another. Of this 
 character are all exemptions, except in the ease of property belonging 
 to the government. To levy and collect a tax upon this would simply 
 be a work of supererogation. Beyond this, the theory of exemption 
 ought not to go. * * - * We do not exempt the minister from the 
 poll tax. Why, then, should it be regarded as inimical to public 
 policy (not) to exempt the struetureaf in which he performs his 
 public labors? Some things that testify eloquently of the Divine 
 greatness and goodness, like air, light, heat, sound and fragrance, 
 are beyond the power of taxation; but man himself, the domestic 
 animals, and the honest solid earth, which speak with even greater 
 force and power, are taxed, and no incongruity is thought of." 
 
 But the Tax Commission decided to adhere to what has long been 
 the unbroken public policy in this State, and what is permitted by 
 the Constitution, and exempt "actual places of public religious 
 worship," including the books and furniture therein and the grounds 
 attached to such buildings, necessary for the proper occupancy, use 
 and enjoyment of the same, if not leased or otherwise used with a 
 view to profit. 
 
 Listing Property. 
 
 All property is now required by law to be listed for taxation be- 
 tween the first day of January and the first day of June in each year, 
 when required by the assessor, with reference to the quantity held or 
 owned on the first day of January. There is no change in this 
 R. s.. Art. 306«. respect, but property which has been exempt from taxation and 
 which exemption may expire between, January 1st and December 
 31st of any year, is made taxable for that portion of the year after the 
 expiration of the exemption as provided by the law which was en- 
 acted by the present Legislature. 
 
 *Mr. Colquitt. 
 
 tThore were B,m church organizations In Toxas In 18fl0, no other State having, so 
 many except Pennsylvania. The church property Is valued at $8,688,337 by the 
 census ot 1830. 
 
Property Subject to Taxation, Etc. 39 
 
 It is provided that all personal property subject to taxation and R- s.,Art. soos. 
 temporarily removed from the State or county, shall be assessed in 
 the county of the ovmer, or in the county where the principal office 
 of such owner may be ; and also, that if any person, firm or corpora- 
 tion shall transfer his property from one county to '.another on or 
 before the first day of January for the purpose of evading assess- 
 ment, such property is required to be assessed wherever found ; and 
 this same provision is put into Article 5070, which relates to the 
 rendition of cattle. These provisions do not appear in the law at 
 this time. It is believed that these amendments will have a good 
 effect in increasing the assessments of personal property. 
 
 Where persons list property for others they are required to make u.s., Art. 5074. 
 oath to the rendition, and further, to state on oath that the property 
 rendered by him- as agent is all that his principal owns in the county 
 where the agent renders it. This provision is deemed necessary to 
 meet a prevailing abuse. Often, it is said, wealthy persons, having 
 large personal property possessions, send a clerk or bookkeeper, to 
 list his property, instructing him what and how much to list. A 
 case in point is where a wealthy banker sent his clerk to list his prop- 
 erty, telling him to list five thousand dollars in cash, whereas, at the 
 time for which it was listed (January 1st) he had more than fifty 
 thousand dollars in, bank. Very many people resort to this method 
 of listing their personal property, we are told, and it has been an 
 easy Tvay of evading full assessment and making affidavit to it as the 
 law now requires. 
 
 Another change of importance is in the article requiring persons r.s., Art. 5075. 
 listing property to aver under oath that he has listed all his property 
 subject to taxation, and at its full value. The law now only requires 
 him to make oath that he has listed all his property. The article is 
 further changed to include the affidavit that. is prescribed and the 
 assessor is required to administer the same as if in the district court. 
 It is provided by Article 5109 that the assessor shall take down the 
 name of every person* who refuses to make oath to the correctness 
 
 *"Art. 115. If any person shall refuse or neglect to make out and render a list of 
 his taxable property, when called upon in person by the assessor of taxes or his 
 deputy, or shall fail or refuse to qualify to the truth of his statement of taxable 
 property, or shall fail or refuse to subscribe to any oath or affirmation required by 
 law in the rendition of taxable property, he shall be fined in any sum not less than 
 twenty nor more than one thousand dollars. 
 
 "Art. 116. Any evasion by means of artifice, or temporary or fictitious sale, ex- 
 change or pretended transfer upon any bank books of gold and silver coin, bank 
 notes or other notes or bonds subject to taxation under the laws of this State, for 
 United States non-taxable treasury notes, or any notes or bonds not so subject to 
 taxation, and any such pretended sale, exchange or transfer not made in good 
 faith, and by the actual exchange and delivery of the funds so sold, exchanged or 
 
40 Report of Tax Commission. 
 
 of the list of property rendered by him, and its value. Article 5103 
 prescribes a penalty against the assessor for failure to administer the 
 oasth. In making his return to the commissioners' court of his 
 assessment rolk the assessor is required to make affidavit that he has 
 administered this oath, orally, to each person listing property, and 
 this penalty is to be printed on each assessment blank, as well as the 
 oath which is to be administered by the assessor. Article 5104 
 makes it a fraud against the public revenues to make a temporary or 
 fictitious transfer of property, or pretended transfer of any money 
 from a bank in this State by the purchase of exchange upon a bank 
 in another State, or the transfer of money out of the State in any 
 other way, to evade taxation, and denounces a penalty. Article 5105 
 is along similar lines, and requires persons claiming exemption by 
 reason of such transfer to make oath that it was made bona fide and 
 in good faith. The present law contains similar provisions, but they 
 have been made sitronger and more definite in the hope to secure their ' 
 better enforcement. 
 See 01). 17 of Article 5076 defines what the statement or list shall set forth. 
 The Commission concluded to incorporate "franchises" as a subject 
 of taxation in a separate chapter. Provision is made for the assess- 
 ment of all property belonging to private corporations against the 
 corporation, except in the case where stock of a. corporation outside 
 the State is owned by a citizen of this State. In that case, it is 
 assessed against the individual owner of the stock. The property 
 of private corporations will be assessed as a whole against the cor- 
 poration, and Chapter 17 prescribes the method of ascertaining the 
 full value of such property. 
 R.s<.. Art. 5088. Provision is made for ascertaining the value of property for taxa- 
 Art. 508:jof tion, and requires that each piece of property shall be listed sepa- 
 rately at its full and true value. In determining the full and true 
 value, the assessor is not to adopt a lower or different standard of 
 value because the same is to serve as a basis for taxation, nor shall 
 he adopt as a criterion of value, the price for which such property 
 would sell at auction or forced sale, or in the aggregate with all the 
 
 Bill 
 
 transferred and made only by entry on bank books, or by any e.xpress or implied 
 understanding not to immediately make a bona fide and permanent sale, shall bo 
 deemed prima facie a fraud upon the public revenues of the State. 
 
 2. The president, cashier, or secretary of any banking or other corporation, or 
 any person that may be a party or privy to such fraudulent sale, exchange or 
 transfer shall be deemed sullty of a misdemeanor, and upon conviction shall be 
 punished by a fine of not less than ten dollars nor more than one hundred dollars, 
 and in addition thereto shall be confined in the county jail not less than ten nor 
 more than thirty days, 
 
 3. All assessors of laxes In this State shall require all taxpayers when assessed 
 
Pkopkrty Subject to Taxation, Etc. 
 
 property in his county, but he shall value each tract or parcel of land 
 separately, and at such sum as he believes the same to be worth in 
 money at the time such assessment is made. This is/ now the law, 
 and it is clear that the assessor has the right under the law to value 
 property at its full value for taxation, and it is made his duty to do 
 so. Yet, it is, and has been, the practice to accept renditions of 
 property without due regard to its value, the practice being to allow 
 the owner to place such value upon it, which is usually done at from 
 25 to 75 cents on the dollar. 
 
 As previously explained, these values, except in a few instances in 
 each county, are allowed to stand by the assessor and the commis- 
 sioners' court, which is constituted the board of equalization. On 
 account of this practice we could not devise a better way than to 
 require oath to be made as to values, requiring the assessor to admin- 
 ister it orally, to impress its importance on the person taking it; 
 and further directing the assessor to make oath that he has complied 
 with the requirement as explained above. 
 
 A number of other changes were made in this chapter, but it would 
 make this report too long to mention each one and make a detailed 
 explanation. These minor changes will be apparent to the members 
 of the legislature and all others who care to read this report, and 
 compare the present law with the bill which the Tax Commission has 
 framed in obedience to the act creating it. It has been considered 
 best to omit from the chapter relating to assessments the mode of 
 rendering the property of railroads ; and the shares and other prop- 
 erty of National banks, bankers and brokers. Bach of these is made 
 the subject of a separate chapter in the bill, and the method of ascer- 
 taining the value of such property for taxation is prescribed. 
 
 It is provided that the taxes on personal property shall be a first Art. sossof 
 lien on such property, and shall attach to and follow the same in 
 whomsoever's hands it may be found. Tax collectors complain now 
 of the lack of this provision, which defeats the State in the collection 
 of taxes on much of the personal property that is assessed. 
 
 41 
 
 by them to make oath as to any such sale, exchange or transfer made by them on 
 the first day of January, or within sixty days before said first day of .lanuary of 
 any year for which any such assessment is made, as to the good faith and bona 
 flde business transaction of any such sale, exchange or transfer as above set forth, 
 if any such should have been made by them, and if it should be disclosed that any 
 such pretended sale, exchange or transfer has been made for the purpose of evad- 
 ing taxation, then and in that event the assessor shall IJst and render against such 
 person the coin, banls notes or other notes or bonds suliject to taxation under the 
 laws of this State; provided, that if any person shall make a false afSdavit as to 
 any of the foregoing facts, he shall be deemed guilty of perjury and be punished as 
 is now provided by law."— From Chapter Five, Title Four, of the Penal Code. 
 
42 Repokt of Tax Commission. 
 
 CHAPTEE SIX. 
 
 LISTING BAILEOAD PEOPBETY. 
 
 It is now required by law that every railroad corporation shall 
 deliver a sworn statement, on or before the first day of June of each 
 year, to the assessor of each county and incorporated town or city, 
 showing what real estate it owns, and the length and value per mile 
 of the railroad, which valuation shall include the right of way, road- 
 bed, superstructures, depots and grounds upon which said depots 
 are erected, and all shops and fixtures used in operating the road, 
 and all personal property, except rolling stock, and all shall be listed 
 in the county where situated. The rolling stock must be rendered 
 in the county of the principal office of the company, valued and 
 equalized by the county commissioners' court of such county and 
 returned to the Comptroller, who prorates the value to each county 
 according to the number of miles in the county through which the 
 road runs. 
 Const.. Alt. 8, The Constitution provides that all property belonging to railroad 
 ^^'^' ■'• companies, of whatever description, lying or being within the limits 
 
 of any incorporated city or town within this State, shall bear its 
 Const., Art. s, proportionaite share of municipal taxation. And further, that all 
 '^'^^'^'' '^^ property of railroad companies shall be assessed and the taxes col- 
 
 lected in the several counties in which said property is situated, 
 including so much of the roadbed and fixtures as shall be in each 
 county. Acting upon the constitutional provision that property 
 "shall be taxed in proportion to its value, which shall be ascertained 
 as provided by law," an effort is made to provide a way for ascer- 
 taining the value of railroad property for taxation. 
 
 In the chapter submitted for arriving at the value of railroad 
 property for taxation, it is provided that the right of way, roadbed, 
 side tracks, or any second tracks, depots, depot grounds, machine' 
 shops and the ground on which they may be situated, and all other 
 buildings on the right of way, owned by the railway company and 
 used for railway purposes, shall be assessed as "railroad track," and 
 classed as real estate. All personal property, such as tools, materials 
 for repairs, machinery, fixtures and stationary engines, is required 
 to be listed and assessed in the county where it may be on the first 
 
Listing Railroad Pkoperty. 43 
 
 4ay of January. All other movable personal property is required 
 to be listed and assessed as "rolling stock" in the county where the 
 company may have its principal oiBce, and distributed to the several 
 counties in the same manner as now provided by law. 
 
 Under the present system of assessing railroad property, no 
 method for ascertaining the value of the property is pointed out to 
 the assessors. The property is usually rendered at whatever the 
 assessor will accept and is assessed at whatever the commissioners' 
 court will agree to, the averages per mile for the different roads rang- 
 ing in 1898 from $2,818 to $13,000.* There being no State board 
 of equalization, and the equalization of values being left to each 
 county through the commissioners' court, it follows that valuations 
 are very unequal when the valuation of the different roads is com- 
 pared. The lack of uniformity of each separate road in the different 
 counties through which it runs, is also very marked. It is not 
 known that the, railroads especially object to this inequality, it being 
 the general policy to escape with as small valuation and with paying 
 as little tax as possible, each strives for a low assessment. In this 
 particular the railroads are not an exception. It is the practice 
 throughout the State. 
 
 But sneh policy should be changed and it has been an endeavor ^rt.sossf' of 
 with the Commission to provide a method for changing it, not only i*'"- 
 as applied to railroads, but to all other property. Railroad officials, 
 therefore, are required to tile a sworn statement with each tax 
 assessor, which Statement shall set forth the total number of miles of 
 track owned in the State, including side, second and terminal 
 tracks; the number of miles in each county, including side, second 
 and terminal tracks ; the amount of capital stock authorized and the 
 number of shares of stock into which it is divided ; the amount of 
 capital stock paid in ; the market value, or the actual value of such 
 sto.eli, on the first day of January; the total amount of the bonded 
 
 *Austln & Northwestern, stock a,ud bonds per mile, $37,220. average assessed value 
 per mile, S8,537.57. Central Texas & Northwestern, stock and bonds per mile. S30.744, 
 assessed value per mile, $10,024.17. Chicago, Bock Island & Texas, stock and bonds 
 per mile, $14,019, average assessed value per mile, S7,516.flO. De Kalb & Red River, 
 stoclcs and bonds per mile, $372, average assessed value per mile, 1909.09. Ft. Worth 
 & Denver City, Ft. V?orth & Denver Termijial, stock a;id bonds per rnile, $38,634, 
 average assessed value per mile, .$6,715.38. Pan Handle, stock and bonds per mile. 
 $34,986, average assessed value per mile, $6,715.38. Ft. Worth & New Orleans, stock 
 and bonds per mile, $25,194, average assessed value per mUe, $8,304.69. Ft. Worth & 
 Eio Grapde, stock and bonds per mile, $41,264, average assessed value per mile, 
 $6,018.41. Galveston, Harrisburg & San Antonio, stock and bonds per mile, $57,824, 
 average assessed value per mile, $8,634.18. Galveston, Houston & Henderson, stock 
 and bonds per mile. $60,000, average assessed value per mile, $7,840. Gulf, Beaumont 
 & Kiwisas City, stock and bonds per mile. $17,615, average assessed value per mile, 
 $5,314.07. Gulf. Colorado & S^inta Fe, stock and bonds per mile, $23,786, average as- 
 
44 Report of Tax Commission. 
 
 or funded debt and the market or actual value thereof ; and a list of 
 all lands or lots and their value (exclusive of the land denominated 
 "railroad track"). 
 
 In arriving at the basis for estimating the value of "railroad 
 track," it is provided that the assessor of any county shall add 
 together the market value or the full and true value of the shares of 
 the paid up capital stock, and the funded or bonded debt outstand- 
 ing against the entire line of any railway and shall divide the value 
 of such stocks and bonds by the total number of miles of track in 
 the State, including side, second and terminal tracks, as shown by 
 the sworn statement the officers of the railroads are required to make, 
 thus ascertaining the average value per mile of the property of any 
 given railroad. The assessor is then required to value the miles of 
 railroad in his county for assessment and to assess the same in pro- 
 portion that the number of miles of track in his county, including 
 side, second and terminal tracks, bears to the whole number of miles 
 of any such road in the State. Prom this valuation he is required 
 to deduct the value of personal property rendered and the value of the 
 rolling stock that has been apportioned to his county by the Comp- 
 troller, and the residue or remain(Jer of the total value so ascertained, 
 is to be assessed as the value of the railroad track. In ascertaining 
 the market or full and true value of the stocks and bonds outstand- 
 ing against any railroad, the assessor is to be governed by the sworn 
 statement of the railroad company's officials. It is also provided 
 that in event of failure or refusal of officials to make the sworn 
 statement required in Article 5088f, that the assessor shall ascer- 
 tain the value of the stocks and bonds from the best possible source, 
 and assess it in like manner as if the sworn statement by the officials 
 of the company had been made. Failure to make the report is pun- 
 ished by forfeiture of a given sum for each day they fail to comply 
 with the law after a given date, and a fine is, in addition, imposed 
 
 sessed value per mile, $8,016,1S. Texas, Louisiana & Eastern, stock and bonds per 
 mile, $23,786, average assessed value per mile, S5,0W.rn. Gult. Western Texas & 
 Pacific, stocli and bonds per mile, 124,490. average assessed value per mile, $7,584.82. 
 Hearne & Brazos Valley, stock and bonds per mile, S:i,320, average assessed value 
 per mile, $4,147.59. Houston & Texas Central, stocli and bonds per mile. S56,219. 
 average assessed value per mile, $10,749.09. Houston, East & West Texas, stock and 
 bonds per mile. $23.6.2,^. average assessed value per mile, $7,656.86. International & 
 Great Northern, stock and bonds per mile, $36,025. average assessed value per mile, 
 $9,142.51. Louisiana Western Extension, stock and bonds per mile, S'T 403 average 
 assessed value per mile, $8,500. Missouri, Kansas & Texas of Texas, stock and 
 bonds per mile, 8-14,573, average assessed value per mile, $8,604.62. Denlson & Wash- 
 ita Valley, stock and bonds per mile, $61,010, average assessed value per mile, ' 
 $10,772.50. New York, Texas & Mexican, stock and bonds per mile, $23,605 average 
 assessed value per mile, $9,343.43. Paris & Great Northern, stock and bonds per 
 mile. S49,S28, average assessed value per mile, $9,338.49. Pecos River, stock and 
 
Listing Railroad Peopekty. 45 
 
 on the officer or officers designated in the chapter, for their failure 
 to comply with the law, each day constituting a separate offense. 
 
 Provision is made for estimating the value of railroad companies, Art. oossk of 
 a part of whose lines are without the State, the same method being '^'"' 
 followed as where the entire line is within the State. The value of 
 the stocks and bonds for the entire line is ascertained in the same 
 way and the value of the number of miles within the State, only, 
 is assessed in the several counties through which any such road 
 passes, in proportion that the number of miles in the county bears 
 to the whole property in the State, the value of such railroad prop- 
 erty within the State having been ascertained first, to be that pro- 
 portion which the number of miles in the State bears to the whole 
 number of miles. 
 
 This, in the judgment of the Commission, is the best possible way 
 to find the value of property, such as this. It is what it is bring- 
 ing in the market. The price at which the bonds will sell is deter- 
 mined by the earning capacity of the road, or its ability to meet 
 with promptness, the interest on the bonds as it becomes -due. Of 
 course, the rate of interest to be paid is a factor which goes to assist 
 in making the value of bonds or mortgages of any kind. The stock 
 controls the property, elects the officers and agents who manage the 
 property. The bonds being secured by a pledge of the entire prop- 
 erty for the payment of the principal and interest, the value of the 
 stock is, in most cases, reduced in that proportion which is repre- 
 sented by the selling value of the bonds outstanding against the 
 property which the stock controls. The stock, , therefore, usually 
 commands a price which represents the value of the property over 
 and above the value of the bonds. Take the value of the bonds and 
 the value of the stock, therefore, and add them together, and you 
 get what the world estimates the property they both represent,- to 
 be worth, and is what the purchasers of such property are daily pay- 
 bonds per mile, $25,627, average assessed value per mile, $5,897.14. Rio Grande, stock 
 and bonds per mile, 113.653. average assessed value per mile, $5,609.09. Eio Grande 
 & Eagle Pass, stock and bonds per mile, $43,844, average assessed value per mile, 
 $4,425.77. Rio Grande & El Paso, stock and bonds per mile, $34,739, average assessed 
 value per mile, $10,188.59. St. Louis Southwestern of Texas, stock and bonds per 
 mile, $30,211, average assessed value per mile, $8,565.32. San Antonio & Aransas 
 Pass, stock and bonds per mile, $33,314, average assessed value per mile, $7,691.18. 
 Sherman, Shreveport & Southern. stoi;k and bonds per mile. 830,396, average assessed 
 value per mile, $7,200.28. Southern Kansas of Te^as, stock and bonds per mile, 
 $21,785, average assessed value per mile, $7,986.24. Sugarland, stock and bonds per 
 mile, $10,00C, average assessed value per mile, $3,000. Texas & New Orleans, stock 
 and bonds per mile, $53,161, average assessed value per mile, $13,007.54. Texas 
 Transportation, stock and bonds per mile, $53,161, average assessed value per milp, 
 $13,007.54. Sabine & Bast Texas, stock and bonds per mile, $53,161, average assessed 
 value per mile, $7,033.23. Texas & Pacific, stock and bonds per mile, $66,845. average 
 
46 Report of Tax Commission. 
 
 ing for it. If property then shall be taxed in proportion to its value, 
 which shall be ascertained as may be provided by law, what better 
 way can the legislature provide for ascertaining this value for tax- 
 ation than is here proposed? 
 
 But even the value of the bonds and stock may not represent all 
 the values which a railroad company may possess. It may have beeti 
 granted rights, privileges, and immunities by the State which do 
 not enter into or become a factor in making up the price of stocks 
 and bonds on the stock exchange.* 
 
 Speaking through Mr. Justioe Miller, the United States' Supreme 
 Court in "State Eailroad Tax Cases" (92 U. S., 605), said : "When 
 you have ascertained the current cash value of the whole funded 
 debt, and the current cash value of the entire number of shares, you 
 have, by the action of those who above all others can best estimate 
 it, ascertained the true value of the road, all its property, its capital 
 stock, and its franchises ; for these are all represented by the value 
 of its bonded debt and of the shares of its capital stock." And in 
 the same case it is said that "it may be well doubted whether any 
 better mode of determining that portion of the track wiiiiin any 
 one county has been devised than to ascertain the value of the whole 
 road, and apportion the value within the county by its relative length 
 to the whole." That is just what is proposed by the chapter taxing 
 railroads in the bill we have prepared. Our Constitution makes the 
 county commissioners' court the final arbiters of the value and equal- 
 ization of property for taxation. It also requires all railroad prop- 
 erty to be listed and assessed in the county where situated and says 
 that its value may be ascertained as may be provided by law. In 
 Pittsburg, C. C. & St. L. E. R. Co. v. Backus (154 U. S., 439), Jus- 
 tice Brewer upholds the constitutionality of the Indiana law whicK 
 
 assessed value per mile, $8,980.03. Texas C^entral, stock and bonds per mife, 554,424, 
 average assessed value per mile, i:i,<K(i.i:i. Texas-Mexican, stock and bonds per 
 mile, 129,833. average assessed value per mile, 84,884.13. Texas-Mexican Northern, 
 stock and bonds per mile, S3B,833, averasf assessed value per mile, S4,684.13. Texas 
 Midland, stock and bonds per mile, S13,5!I3, average assessed value per mile. $8,156.08. 
 Texas, Sabine Valley & Northwestern, Texas and Sabine Valley, stock and bonds per 
 
 *0n September 23 (date of writing tbis chapter) the bonds and stocks of railway 
 companies owning lines in Texas. Were quoted as follows in the New York stock 
 market: Bonds of the Atchison, Topeka & Santa Fe, general 4s, lOi'j ; adjustment 
 4s, 88; general stock, :;n«; preferred stock, m\. Bonds of Ft. Worth & Denver 
 Oity, firsts, T7; stock not .luoted. Bonds of the GaHe^ton, Harrisburg and San An- 
 tonio, 6s, 108; 3s, 103; stock not quoted. Bonds of the Houston &. Texas Central, 5s, 
 llOJ, ; consoi Bs, 111; stock not quoted. Bonds of the Missouri. Kansas & Texas, 3s, 
 70M, 4s, 90!4; general stock, &i ; preferred stock, 40. Bonds of the Texas & Pacific, 
 firsts, 115; seconds, 56; stock, 19^^. General stock of the St. Louis & Southwestern, 
 14; preferred stojk, 34%; bonds not quoted. 
 
Listing Raileoad Pkopbrty. 47 
 
 provides a similar method for ascertaining the value of railroad 
 property for assessment for taxation as that which we suggest. In 
 fact, the identical method is used. The State board of equalization 
 considered the market value of the stock and bonds, together with 
 the costs and earnings of the road in estimating the cash value of 
 the property for taxation, and Justice Brewer says, in this case, that 
 "the stock and indebtedness represent the property, and then quotes 
 with approval the language used in "Railroad Tax Cases" (93 U. 
 S., 605), which is copied above, and on page 436, says further: 
 "That the aggregate value of the entire property of the company 
 was evidence properly receivable and bearing upon the question of 
 value of that part in Indiana is a proposition which, as we have here- 
 tofore said, is clearly established both on reason and authority.-"' 
 In Texas we have no State board to ascertain and assess the value 
 of any kind of property for taxation.* And under the present pro- 
 visions of our Constitution the legislature has no authority to create 
 a State agency or board for that purpose. But it can provide a way 
 for the assessor to ascertain the value of property for assessment. 
 It is still left to the commissioners' court of each county, sitting as 
 a board of equalization, to approve such assessment, and in passing 
 upon these assessments such court can hear argument and take into 
 consideration everything which contributes to the value of property, 
 in estimating what is an assessment of it at its full and true value, 
 and may increase or reduce the assessed value. 
 
 In another case (Cleveland, C. C. & St. P. E. E. Co. v. Backus, 
 154 U. S., 439), two questions of importance are determined. Ths 
 case was decided at the same time as that of Pittsburg, C. & St. 
 L. E. E. Co. V. Backus, and was likewise appealed from Indiana, 
 and the Indiana statute again sustained. As the questions may be 
 raised in the consideration of the accompanying bill, we quote that 
 
 mile, S3,500, average assessed value per mile Texas Truck, stock and 
 
 bonds per mUe average assessed value per mile. 36.255.75. Tyler South- 
 eastern, stock and bonds per mile, $13,966, average assessed value per mile, S5,4"0.41, 
 Velasco Terminal, stock and bonds per mile, $37,155, average assessed value per 
 
 mile, J4,692.86. Waco & Northwestern, stock and bonds per mile average 
 
 assessed value per mile, $9,096.93. Weatherford, Mineral Wells & Northwestern, 
 stock and bonds per mile, 813,478, average assessed value per mile, $5,729.74. Wichita 
 Valley, stock and bonds per mile. 310,000, average assessed value per mile, 83,490.61. 
 
 *The report of the Inter-State Railway Commission shows the total stock issue of 
 the railroad corporations of the United States, in 1897, was J5,364,642,355. The bonds 
 outstanding, as shown by the same report, was $3,370,365,819. Total stock and bond 
 Issue, $10,635,008,174, an average of S5S.0J4.15 per mile, on 183,284 miles. The advance 
 report to the Interstate Commerce Commission of 720 lines of railway in the Uni- 
 ted States, representing an operated mileage, on Juno 30, 1898, of 181,333.62 miles, or 
 97 per cent, of the operated mileage in the United States, shows a total gross earn- 
 
48 Report of Tax Commissiox. 
 
 portion of the opinion which states the issue, and the conclusions 
 of the court, as follows : 
 
 "First. If an assessing board, seeking to assess for purposes of 
 taxation a part of a road within a State, the other part of which is 
 in an adjoining State, ascertains the value of the whole line as a 
 single property and then determines the value of that within the 
 State, upon the mileage basis, is that a valuation of property out- 
 side of the State, and must the assessing board, in order to keep 
 with the limits of State jurisdiction, treat the part of the road within 
 the State as an independent line, disconnected from the part with- 
 out, and place upon that property only the value whioh can be given 
 to it if operated separately from the balance of the road? 
 
 "Second. Where an assessing board is charged with the duty of 
 valuing a certain number of miles of railroad within a State forming 
 a part of a line of road running into another State, and assesses 
 those miles of road at their actual cash value determined upon a 
 mileage basis, is this placing a burden on interstate commerce, 
 beyond the power of the State, simply because the value of that rail- 
 road as a whole is created partly — and perhaps largely — ^by the inter- 
 state commerce which it is doing ? 
 
 "With regard to the first question, it is assumed that no special 
 circumstances exist to distinguish between the conditions of the two 
 States, such as teriainal facilities of enormous value in one and not 
 in the other. With this assumption the first question must be an- 
 swered in the negative. The true value of a line of railroad is some- 
 thing more than an aggregation of the value of separate parts of it, 
 operated separately. It is the aggregate of those values plus that 
 arising from a connected operation of the whole and each part of the 
 road contributes not merely the value arising from its independent 
 operation, but its mileage proportion of that flowing from a contin- 
 uous and connected operation of the whole. There is no denial of the 
 mathematical proposition that the whole is equal to the sum of all its 
 pajrts, because there is a value created by and resulting from the 
 combined operation of all its parts as one continuous line. This is 
 something which does not exist, and cannot exist, until the combina- 
 tion is formed. A notable illustration of this was in the New York 
 Central Eailroad consolidation. Many years ago the distance be- 
 tween Albany and Buffalo was occupied by three or four companies, 
 
 Ings of the mileage represented for the year ending .lune :!», tsnsi, to be $1,338,523,380. 
 The operating expenses of these railways for the same year were S8tl,241,4S8; the 
 net earnings for the year, $«7,381,!)22. The gross earnings from operation for 1898 
 were 9>.830 per mile. Operating expenses per mile for the same period. $4,474. Net 
 earnings per mile, $',356. The report of the Texas Railroad Commission for the 
 year ending June 30, 1898, shows the aggregate amount of stock issued by railroads 
 in this State to be SlSTLfilCSSO, an average of S14,596 per mile, and the amount of bonds 
 outstanding, 8239,306,001, making the aggregate stock and bonds outstanding, S364,- 
 816,831, an average of S39,205 per mile. The report shows total aggri'f-ate gross earn- 
 ings from operation of the railways in Texas for the same year. S41,103,!)87.14, malt, 
 ing the gross earnings average $4,330.70 per mile, and the net earnings. $1,1,35,84 per 
 mile. Roads belonging to somoof the largest railway systems in Texas made earn- 
 ings as follows, per mile: 
 
Listing Railroad Property. 49 
 
 each operating its own line of road, and together connecting the two 
 cities. The several companies were united and formed the New 
 York Central Railroad Company, which became the owner of the 
 entire line between Albany and Buffalo, and operated it as a single 
 road. Immediately upon the consolidation of these companies, and 
 the operation of the property as a single connected line of railroad 
 between Albany and BuflEalo, the value of the property was recognized 
 in the market as largely in excess of the aggregate values of the 
 separate properties. It is unnecessary to enter into any inquiry as 
 to the cause of this. It is enough to notice the fact. Now, when a 
 road runs into two States each State is entitled to consider as within 
 its territorial jurisdiction and subject to the burdens of its taxes 
 what may perhaps not inaccurately be described as the proportionate 
 share of the value flowing from the operation of the entire mileage 
 as a single continuous road. It is not bound 'to enter upon a disin- 
 tegration of values and attempt to extract from the total value of the 
 entire property that which would exist if the miles of road within the 
 State were operated separately. Take the case of a railroad running 
 from Columbus, Ohio, to Indianapolis, Indiana. Whatever of value 
 there may be resulting from the continuous operation of that road is 
 partly attributable to the portion of the road in Indiana and partly 
 to- that in Ohio, and each State has an equal right to reach after a 
 just proportion of that value and subject it to its taxing processes. 
 'The question is, how can equity be secured between the States, and 
 to that a division of the value of the entire property upon the mileage 
 basis is the legitimate answer. Taxing a mileage share of that in 
 Indiana is not taxing property outside of the State. 
 
 "The second question must, also be answered in the negative. It 
 has been again and again said by this court that while no State could 
 impose a tax or burden upon the privilege of doing the business of 
 interstate commerce, yet it had the unquestioned right to place a 
 property tax upon the instrumentalities engaged in such commerce. 
 See, among many other cases, Marye v. Baltimore & 0. E. Co., 137 
 U. S., 117; Pullman Palace Car Co. v. Pennsylvania, 141 U. S., 18 ; 
 3 Inters. Com. Eep., 595. 
 
 "The rule of property taxation is that the property is the basis of 
 taxation. It does not mean a tax upon the earnings which the prop- 
 erty makes, nor for the privilege of using the property, but rests 
 solely upon value. But the value of property results from the use to 
 
 Name. Gross earnings. Net earnings. 
 
 Galveston, Harrisburg & San Antonio $5,.S51 66 11.604 01 
 
 Galveston, Houston & Henderson 6,399 63 3,875 97 
 
 Gulf. Colorado & Santa Fe 5,244 23 864 63 
 
 Houston & Texas Central 6,865 84 2,250 20 
 
 International and Great Northern 4,861 63 1,514 67 
 
 Missouri, Kansas & Texas 6.089 95 1,601 64 
 
 Texas & New Orleans 6.699 49 2,494 71 
 
 Texas & Pacific, in Texas 5,016 63 1.015 67 
 
 OMeago, Eock Island & Texas 7,446 46 
 
 2.955 11 
 
 Fort Worth & New Orleans 6.^70 84 2,759 81 
 
 4— T. O. 
 
50 Report of Tax Commission. 
 
 which it is put, and varies with the profitableness of that use, present 
 and prospective, actual and anticipated. There is no pecuniary value 
 outFide of that which results from such use. The amount and pro- 
 fitable character of such use determines the value, and if property is 
 taxeil at its actual cash value it is taxed upon something which is 
 created by the uses to which it is put. In the nature of things it is 
 practically impossible — at least in respect to railroad property — to, 
 divide its value, and determine how much is caused by one use to 
 which it is put and how much by another. Take the ease before us, 
 it is impossible to disintegrate the value of that portion of the road 
 within Indiana and determine how much of that value springs from 
 its use in doing interstate business, and how much from its use in 
 doing business wholly without the State. An attempt to do so would 
 be entering upon a mere field of uncertainty and speculation. And 
 because of this fact it is something which an assessing board is not 
 required to attempt. Take for illustration property whose sole use 
 is for purposes of interstate commerce, such as a bridge over the Ohio 
 between the States of Kentucky and Ohio. From that springs its 
 entire value. Can it be that it is on that account entirely relieved 
 from the burden of State taxation ? Will it be said that the taxation 
 must be based simply on the cost, when never was it held that the 
 cost of a thing is the test of its value? Suppose there be two 
 bridges over the Ohio, the cost of the construction of each being the 
 same, one between Cincinnati and Newport, and the other twenty 
 miles below where there is nothing but a small village on either shore. 
 The value of the one will, manifestly, be greater than that of the 
 other, and that excess of value will spring solely from the larger use 
 of the one than the other. Must an assessing board in either State, 
 assessing that portion of the bridge within the State for purposes of 
 taxation, eliminate all of the value which flows from its use and place 
 the assessment at only the sum remaining ? It is a practical impos- 
 sibility. Either property must be declared wholly exempt from State 
 taxation or taxed at its value, irrespective of the causes and uses 
 which have brought about such value. And the uniform ruling of 
 this court, a ruling demanded by the harmonious relations between 
 the States and the national government, has affirmed that the full 
 discharge of no duty entrusted to the latter restrains the former from 
 the exercise of the power of equal taxation upon all private property 
 within its territorial limits. All that has been decided is that, be- 
 yond the taxation of property, according to the rule of ordinary prop- 
 erty taxation, no State shall attempt to impose the added burden of 
 a license or other tax for the privilege of using, constructing or oper- 
 ating any bridge, or other instrumentality of interstate commerce, 
 or for carrying on such commerce. It is enough for the State that 
 it finds within its borders property which is of a certain value. What 
 caused that value is immaterial. It is protected by State laws, and 
 the rule of all property taxation is the rule of value, and by that rule 
 property engaged in interstate commerce is controlled the same as 
 property engaged in commerce within the State. Neither is this 
 an attempt to do by indirection what cannot be done directly— that • 
 
Listing Railroad Property. 51 
 
 is, to cast a burden on interstate commerce. It comes rather in that 
 large class of State action, like certain police restraints, which while 
 indirectly affecting, cannot be considered as a regulation of interstate 
 commerce, or a direct burden upon its free exercise. We answer this 
 question, therefore, in the negative." 
 
 The illustrations which Justice Brewer uses are applicable to tho 
 questions involved in fixing and determining the value of property. 
 By the consolidation of several short roads into one continual line, 
 the value of the line operated under one management, and as one 
 piece of property, may so affect it as to make its value far in excess 
 of the cost of all of them, or the value of all of them, taken sepa- 
 rately. And then, the pecuniary value is estimated by the results 
 of the use of such property and the profitable character of such prop- 
 erty determines the value.* Thus, a great line with connections at 
 the border running from Eed River to the Gulf of Mexico, or run- 
 ning from the eastern to the western borders of the State, gathering 
 their great cargoes of freight from without as well as within the 
 State, is recognized on the stock markets of the world as more valua- 
 ble per mile than a short line of an hundred miles, depending almost 
 solely on local traffic for its revenues. Hence, the value of the stock 
 and bonds is likely to be in proportion to the value of the property 
 which they represent, as shown by the profitable character of its use. 
 
 It has been customary to put engineers on the stand to testify to 
 what cost a piece of railroad property could be replaced or con- 
 structed for. This may serve the purpose for which it is used, some- 
 times, and perhaps does in most cases. But it is not proof of value. 
 A piece of property by reason of its non-productiveness or its failure 
 to make a profit on the amount invested in it, may have a value far 
 below its cost. On the other hand, a property by reason of a profita- 
 ble use may be worth many times its cost. When we provide, there- 
 fore, that railroad property shall be assessed at its full value as 
 ascertained by adding together the value of its stock and bonds, not 
 their face or par value, but the actual selling value— what they are 
 bringing on the market — we have provided what the Supreme Court 
 
 *"The bills in these ten cases are substantially similar. The details as to con- 
 struction, mileage, incumbrances, and net earnings of the various roads, diflCer, of 
 course, the one from the other. The substance, however, in each case, substan- 
 tially shows the history of the construction or acquisition of the railroads, the 
 operation and bettermentj, and the actual cost thereof, as nearly as it can be 
 known or estimated, the capitalization of each, * * *. 
 
 "The Houston & Texas Central Railroad Company, the successor to the Houston 
 & Texas Central Railway Company, has a mortgage Indebtedness equal to about 
 134,000 to the mile of its main line, and has stock outstanding to the amount of 
 $10,000,000, making its stock and bonds equal to the sum of about $53,000 to the mile 
 of its main line The bill in this case avers that the defendant company and its 
 
52 Report of Tax Commission. 
 
 of the United States says is a fair and proper method. The weaker 
 or short lines of railway in Texas now pay more in proportion to 
 their value than the strong systems or long roads do. Thisi is be- 
 cause effort Is made to show that the cost of the road should be the 
 almost exclusive measure of value, "when never," says Justice 
 Brewer, "was it held that the cost of a thing was the test of its 
 value." In Eeagan v. Mercantile Trust Company (154 U. S., 411), 
 the court found that "The cost of this railroad property was $40,- 
 000,000; it cannot be replaced today for less than $25,000,000. 
 There are $15,000,000 of mortgage bonds outstanding against it, 
 and nearly $10,000,000 of stock. These bonds and stock represent 
 the money invested in the construction of this road." The court was 
 speaking of the International & Great Northern railroad, which runs 
 from Longview to Laredo, a branch of it running from Palestine to 
 Houston. This road had been given by the State 13,800 acres of 
 land for each mile constructed and the road and the land and all its 
 property exempted from taxation for twenty-five years. The court, 
 in speaking further of the issues in that case (Eeagan v. Mercantile 
 Trust Company), said: "It is unnecessary to decide, and we do not 
 wish to be understood as laying down as an absolute rule that in every 
 case a failure to produce some profit to those who have invested their 
 money in the building of a road is conclusive that the tariff is unjust 
 and unreasonable. And yet justice demands that every one should 
 receive some compensation for the use of bis money or property, if 
 it be possible without prejudice to the rights of others." The point 
 . which we wish to illustrate by quoting these extracts from this opin- 
 ion is this : The value of the bonds and stock of that road is likely 
 to be based upon the earnings or interest paying capacity of the 
 property, and the value arrived at by adding together what the stock 
 and bonds are worth is the true selling value, and is the proper basis 
 for taxation. If such property increases or decreases in value by 
 reason of freight rates or tonnage, the effect upon the State for pur- 
 poses of taxation is, in proportion, the same as it is on the owners of 
 the property. 
 
 predecessor company have necessarily expended in cash in the construction and 
 equipment and betterment of the lines of the defendant company about Sirt.OOO per 
 mile of its said railways; » » * that it has at all times secured all supplies- 
 material, and property of every character used in the operation of its railways at the 
 cheapest market price, and at rates as low as thr same could be secured, and has se- 
 cured and used no more than was actually necessary for the operation of its rail- 
 ways. Substantially tiie same ailegatloa is made in the cross bill, and both are af- 
 firmed and sustained by affidavits of competent witnesses offered on the hearing of 
 this motion. The valuation placed upon the proiv,-rty of this railroad corporation by 
 the Railroad Commission of Texas is, in round numbers, $21,000 per mile. This 
 
Listing Railroad Property. 
 
 As to the question of the value of terminals which was raised in the 
 Indiana ease, but which did not affect them, it is provided in the bill 
 submitted, that in considering the length of any line, side tracks, 
 second tracks and terminal tracks must be added together, and they 
 go to make up the length and value of the entire line, for taxation. 
 It is believed that by this method each county will get the full benefit 
 for the number of miles of railroad track in such county, and all 
 improvements thereon, in making up the valuation of the same for 
 taxation. And what is said of each county will be true of each State 
 where a line runs through any other State or any part of it. In 
 the opinion quoted above it is held that "the true value of a line of 
 railroad is something more than the aggregation of the values of it, 
 operated separately. It is the aggregate of those values,, plus that 
 arising from a connected operation of the whole, and each part of 
 the road contributes not merely the value arising from its independ- 
 ent operation, but its mileage proportion of that flowing from a con- 
 tinuous and connected operation of the whole." This being true, 
 the connected operation of a line having terminals in Galveston or 
 New Orleans, such terminals receive some of their value from this 
 connected operation of each mile of road, and when allowance is 
 made in the bill for valuing terminal tracks in proportion to their 
 length, due allowance is made for their value, and they attach to that 
 part of the road for valuation and assessment in the county or State 
 where they may be. 
 
 But, some one may say that a Federal franchise cannot be taxed.* 
 Such is not proposed. It is proposed to tax the property of all rail- 
 road corporations as 'measured by the selling price of the stock and 
 bonds. We are not proposing to tax the right of corporations to do 
 business in Texas under a congressional charter; we do not propose 
 to tax it upon its receipts from carrying the mails, troops or muni- 
 tions of war, nor in any way "tax the means employed by the govern- 
 ment of the Union for the execution of its powers," but seek only to 
 tax a given class of property belonging to different chartered corpo- 
 
 statement shows the vast differeace between the estimates by and oa behalf of the 
 railroad company aud the estimates made by the Railroad Commission of the value • 
 of the railroad's property on which it is entitled to earn some profit. It seems to 
 be clear from the answer of the Commission, the tone of the affidavits whir-h it 
 offers in support of Its answer, and the argument of the Attorney -General and the 
 Assistant Attorney-General who represented it on this hearing, that in estimating 
 the value of this railroad property no allowance was made for the favorable loca- 
 tion of the same, in view of the advance in prosperity of the country through 
 
 *The Texas & Pacific Ey. Co. has a charter from Congress. It received 3,847,720 
 acres of land from this State, and none from the United States. 
 
 53 
 
54 Report of Tax Commission. 
 
 rations in proportion to its value, and applying the same rule to all 
 alike in ascertaining that value. We quote below from a case of 
 interest on this point, but first briefly state the facts : In 1855, the 
 Legislature of the Territory of Kansas chartered the Leavenworth, 
 Pawnee & Western Eailroad Company, and in 1863 the Legislature 
 of the State of Kansas changed its name to the Union Pacific Eail- 
 way Company, Eastern Division, and authorized it to consolidate 
 with any other company or companies, organized or to be organized 
 under the laws of the United States, or of any State cr Territory. 
 Afterward, the Union Pacific Company was chartered by act of Con- 
 gress, but the Union Pacific Railway Company, Eastern Division of 
 Kansas, still remained a State road, though Congress had conferred 
 special aid and benefits upon it to encourage its construction. The 
 property was assessed for State taxation. An injunction was asked 
 and obtained, restraining the collection of the tax upon the ground 
 that the United States held a mortgage against the road, and that it 
 was bound to perform certain duties and ultimately to pay five per 
 cent, of its net earnings to the United States, on which grounds, not- 
 withstanding it was a State corporation having Federal aid, it 
 claimed exemption from taxation. The question went to the United 
 States Supreme Court, and there it was decided in favor of the State. 
 Chief Justice Chase (76 U. S., p. 579), rendering the opinion of the 
 court, said in part : 
 
 "No one questions that the power to tax all property, business and 
 persons, within their respective limits, is original in the States and 
 has never been surrendered. It cannot be so used, indeed, as to 
 defeat or hinder the operations of the national government, but it 
 will be safe to conclude in general, in reference to persons and State 
 corporations employed in government service, that when Congress has 
 not interposed to protect their property from State taxation, such 
 taxation is not obnoxious to that objection. (Lane County v. Oregon 
 [ante, 105] ; Bank v. Kentucky [ante, 701]). 
 
 "We perceive no limits to the principle of exemption which the 
 complainants seek to establish. It would remove from the reach of 
 State taxation all the property of every agent of the government.. 
 
 which it runs, and the increment to Us valun due to the settUnj?, seasoning, and 
 permanent estabUshment o( the railways, and to the established business and good 
 will connected with its business, which has been established through a long series 
 of years, and all ot which ought reiisonably to be considered in fixing the value of 
 the property and the capitalization upon which It Is entitled to earn, and should 
 pi,y, some returns by way ot interest or dividends. ♦ * * The estimate made 
 on behalf of the railroad In this case of the co.st to that company and to its prede- 
 cessor company of that railroad property, and the bnslnoss of that company as it 
 exists to-day, may not be exactly accurate,— clearly Is not exactly accurate; but It 
 seems to mo that It is not beyond the fair value of the property, as It is shown to 
 have been built up and constituted, and to exist today as a goln':: business concern. 
 
Listing Railroad Property. 55 
 
 Every corporation engaged in the transportation of mails, or of gov- 
 ernment property of any description, by land or water, or in supply- 
 ing materials for the use of the government, or in performing any 
 service of whatever kind, might claim the benefit of the exemption. 
 The amount of property now held by such corporations, and having 
 relations more or less direct to the national government and its ser- 
 vices, is very great. And this amount is continually increasing; so 
 that it may admit of question whether the whole income of the prop- 
 erty which will remain liable to State taxation, if the principle con- 
 tended for is admitted and applied in its fullest extent, may not ulti- 
 mately be found inadequate to the support of the State governments. 
 
 "The nature of the claims to exemption which would be set up is 
 well illustrated by that which is advanced in behalf of the complain- 
 ants in the case before us. The very ground of claim is in the boun- 
 ties of the general government. The allegation is, that the govern- 
 ment has advanced large sums to aid in the construction of the road ; 
 has contented itself with the security of a second mortgage; has made 
 large grants of land upon no condition of benefit to itself, except 
 that the company will perform certain services for full compensation, 
 independently of those grants; and will admit the government to a 
 very limited and wholly contingent interest in remote net income." 
 
 Another case, somewhat similar, but more in point, because the 
 Union Pacific was chartered by Congress, is that of Union Pacific 
 Eailroad Company v. Penniston (85 U. S., p. 5), a Nebraska case. 
 In this ease the road had induced the government to accept a second 
 mortgage for its loan, and the authorities of the county of Lincoln 
 assessed the property at $16,000 per mile. Justice Strong, in ren- 
 dering the opinion of the court in the first part of his opinion, said : 
 
 "That the taxing power of a State. is one of its attributes of sov- 
 ereignty; that it exists independently of the Constitution of the 
 United States, and underived from that instrument ; and that it ma,y 
 be exercised to an unlimited extent upon all propertyj trades, busi- 
 nesses and avocations existing or carried, on within the territorial 
 boundaries of the State, except so far as it has been surrendered to 
 the Federal government, either expressly or by necessary implica- 
 ' tions, are propositions that have often been asserted by this court 
 And in thus acknowledging the extent of the power to tax belonging 
 to the State, we have declared that it is indispensable to their con- 
 
 and that all such rates o£ fare for the carriage o( persons and property as are rea- 
 sonable, considered with reference to the cost of the carriage and the value of the 
 carriage to the one for whom the service is rendered, cannot be re-luced by the 
 force of State law to such a scale as would appropriate the value of this property in 
 any measure to the use of the public without just compensation to the owners 
 thereof, and would deprive the owners thereof of the equal protection of the law 
 guaranteed by the Constitution of the United States, as cited. 
 
 "•* » * As already sail, the case made for relief in each of the other suits 
 'seems to be stronger than the case of the Houijton & Texas Central Eailroad Com- 
 nany "-Extracts from opinion of Hon. A. P. McCormick, Circuit Judge, sitting at 
 Dallas, December 1. 1898. in case of Met. T. Co. of N. Y. v. H. & T. C. R. Co. et al.. on 
 motion for Injunction Pendente Lite. 
 
56 Repokt of Tax Commissiok. 
 
 tinned existence. No one ever doubted that before the adoption of 
 the Constitution of the United States, each of the States possessed 
 unlimited power to tax; either directly or indirectly, all persons and 
 property within their jurisdiction, alike by taxes on polls, or duties 
 or internal production, manufacture or use, except so far as such 
 taxation was inconsistent with certain treaties which had been 
 made." 
 
 All the railroad companies in Texas have State charters with the 
 single exception previously alluded to. In Eeagan. v. Mercantile 
 Trust Company, it was sought in the case of this single exception to 
 restrain the State control of it upon the ground that its corporate 
 franchise and right to charge and collect tolls was received from 
 Congress, and that the State had no right to limit or qualify the 
 same. But it was held otherwise, and Justice Brewer cited the two 
 cases above mentioned and quoted with approval the following from 
 the opinion of Justice Strong in the Nebraska case : 
 
 " 'It is, therefore, manifest that the exemption of Federal agencies 
 from State taxation is dependent, not upon the nature of the agents, 
 or upon the mode of their constitutions, or upon the fact that they 
 are agents, but upon the effect of the tax; that is, upon the question 
 whether the tax does in truth deprive them of power to serve the gov- 
 ernment as they were intended to serve it, or does hinder the efficient 
 exercise of their power. A tax upon their property has no such 
 necessary effect. It leaves them free to discharge the duties they 
 have undertaken to perform. A tax upon their operation is a direct 
 obstruction to the exercise of Federal powers. 
 
 " 'In this case the tax is levied upon the property of the railroad 
 company precisely as was the tax complained of in Thomson v. 
 Union Pacific. It is not imposed upon the franchises or the right 
 of the company to exist and perform the functions for which it was 
 brought into being. Nor is it laid upon any act which the company 
 is authorized to do. It is not the traaismission of dispatches, nor 
 the transportation of the United States mails, or troops, or munitions 
 of war that is taxed, but it is exclusively the real and personal prop- 
 erty of the agent, taxed in common with other property in the State 
 of a similar character. It is impossible to maintain that this is an 
 interference with the exercise of any power belonging to the general 
 government, and, if it is not, it is prohibited by no constitutional 
 implication.' " 
 
 Justice Brewer said further, in Eeagan v. Mercantile Trust Com- 
 pany (154 U. S., 413), in passing upon the point raised that a cor- 
 poration chartered by Congress was not subject to State law, that : 
 
 "Without, therefore, relying at all upon any acceptance by the 
 railroad corporation of the legislation of the State, passed in 1873, 
 m respect to it, we are of opinion that the Texas & Pacific Railway 
 Company is, as to business done wholly within the State, subject to 
 
Listing Railroad Property. 6.'7 
 
 the oontrol of the State in all matters of taxation, rates, and other 
 police regulations." 
 
 This railroad company was chartered by Act of Congress of March 
 3, 1871, and it was authorized to construct a road from a point at 
 or near Marshall, Texas, by the most direct or eligible route near 
 the thirty-second parallel of north latitude, to a point at or near 
 El Paso, on the Rio Grande river, thence through New Mexico and 
 Arizona, to a point on the Rio Colorado, thence to San Diego, Cali- 
 fornia. 
 
 This corporation was authorized to consolidate with railroads own- 
 ing State charters and franchises. Its charter was several times 
 amended by Congress, and the Texas & Pacific did consolidate with 
 or purchase the '"Southern Pacific,"* and the "Southern Trans-Con- 
 tinental" railroads of Texas. The former had been built from 
 Waskom on the line of Louisiana, to Longview, via Marshall. The 
 Southern Trans-Continental had a charter to run from Marshall to 
 Texarkana and from the latter place westward, via Clarksville, Paris, 
 Bonham, Sherman, thence through Denton county to Port Worth, 
 there to intersect with the "Southern Pacific," which had been char- 24 Texas, p.;80. 
 tered to run from Waskom to El Paso, via Port Worth. State char- 
 ters called for building a railroad or railroads along the same parallel 
 of latitude as the subsequent charter of the Texas & Pacific. In 
 March, 1872, the Texas & Pacific bought the "Southern Pacific" for 
 three million dollars, to be paid in the manner set out in the indent- 
 ure,! the same gentleman being president of both corporations. 
 After this consolidation, the Texas Legislature passed an act to 
 "adiust and define the rights of the Texas & Pacific Railway Com- Act May 2. 
 pany, the preamble of which is as follows : 
 
 "Whereas, By the terms and conditions of an act entitled 'An Act 
 
 *"Sbotion 4. That the said Texas & Pacific Railroad Company shaU have power 
 and lawful authority to purchase the stock, land srauts, franchises and appur- 
 tenances of, and consolidate on such terms as may be agreed upon between the 
 parties, with any railroad company or com panics heretofore chartered byconsres- 
 sionai. Stite or territorial authority, on the route prescribed in the first section of 
 this act; but no such consolidation shall be with any competing through line of 
 railroads to the Pacific Ocean." -From Act of March 3, 1871, of Congress, incorporat- 
 ing the Texas & Pacific Railway Company. 
 
 +*'This indenture, made the twenty-first day of March. In the year one thousand 
 eight hundred and seventy-two. between the Southern Pacific Railroad Company, 
 a corporation created by and under the laws of the State of Texas, party of the first 
 part, and the Texas Pacific Railroad Company, a corporation created by and under 
 the laws of the United States, party of the second part, Witnexscth. that the said 
 party of the first part, in consideration of the sum of three million dollars, lawfvfl 
 money of the ITnitod States, in hand paid at or before the unsealing and delivery 
 otthese presents, in the manner hereinafter stated, the receipt whereof is hereby 
 acknowtedged, hare granted, bargained, sold', aliened, remised, released, conveyed, 
 and confirmed, and by these presents do grant, bargain, sell, alien, remise, release, 
 
58 Report of Tax Commission. 
 
 to encourage the speedy construction of a railway through Texas 
 to the Pacific Ocean/ passed May 34, 1871, and an act supplement- 
 ary and amendatory thereto, passed November 25, 1871, authority 
 was given to the Southern Trana-Continental Eailway Company, 
 and to the Southern Pacific Eailroad Company, incorporations 
 created by acts of the Legislature of the State of Texas, to become 
 consolidated with the 'Texas Pacific Railroad Company,' an incor- 
 poration created by an Act of the Congress of the United States; 
 and, 
 
 "Whereas, It appears from the documentary evidence on file in 
 the office of the Secretary of State of the State of Texas, that such 
 consolidation has been effected; and as a difference of opinion may 
 arise as to the construction of the acts of the legislature hereinbefore 
 referred to, in regard to the amount of lands to which the said Texas 
 & Pacific Eailway Company may be entitled under the said acts of 
 incorporation, and other laws of this State; and, 
 
 "Whereas, It is desirable that there should be a complete and final 
 adjustment of the rights of the said Texas & Pacific Eailway Com- 
 pany, as the assignee and successor of the said Southern Pacific 
 Railroad Company, and the said Southern Trans-Continental Rail- 
 way Company, under the laws of this State, and a definite under- 
 standing as to the obligations of the State, and to the further end 
 that said company be encouraged to the speedy construction of said 
 railway; therefore, etc." 
 
 Section one provides that as successor to the "Southern Trans- 
 Continental," the Texas & Pacific shall build a road from Marshall 
 to Jefferson and from the latter place to a point in Bowie county, 
 not exceeding six miles west of Texarkana, to connect with the main 
 line from Texarkana west, through Clarksville, Paris, Honey Grove, 
 Bonham, Sherman, thence through Pilot Point and Denton to Fort 
 Worth ; and that as the successor of the "Southern Pacific Railroad 
 Company," another corporation chartered by the laws of the State 
 of Texas, it was to construct its line from its western terminus at 
 Longview, through the town of Dallas, to a point of junction at 
 
 ■assign, transfer, convey, and conftrm unto the party of the second pan. and to 
 their successors and assigns, all the franchise, trade, road bed. lands, buildings, 
 rolling stoclj, engines, tools, bonds, stoclfs. grants, privileges, property, real and 
 
 •pergonal, and all the rights of every name and Idnd which the party of the first 
 part possesses, or in which party of the first part has any right, privilege or in- 
 terest, situate and being in the State of Texas, Louisiana or elsewhere. To have 
 and to hold the same, with all the appurtenances, unto the said party of thp second 
 part, their successors and assigns forever. The object and purpose of this indent- 
 ure being to con.solidate the said drporations into one, by the saleof tlie Soutli- 
 ern Paciac Railroad Company, and ail its property, rights and franchises unto tlie 
 said Texas & Pa-iflc Eailroad Company. So that the two corporations thus consollr 
 dated, in iiccordanoe with the laws under which they were created, may bepome 
 one, by merging the said Southern Pacific Railroad Company Into the said Texss 
 Pacific Railroad Company. The consideration above mentioned Is to be three mil- 
 lions of dollars of seven per cent, land grant bonds, which are to be a part of those 
 secured by mortgage on all the lands that the consolidated Texas & Pacific Kail- 
 
Listing Railroad Peopbbtt. 59 
 
 Fort "Worth with its Southern Trans-Continental branch, thence 
 westward through Weatherford, to El Paso. By section two, the 
 State of Texas grants to the Texas & Pacific Eailroad Company 
 twenty sections of land of 640 acres each, or 13,800 acres for each 
 mile completed. At this point we quote in full sections nine, ten 
 and eleven of said Act of May 3, 1873, as follows: 
 
 "Section 9. That the above grants, donations, and reservations 
 are made to the said Texas & Pacific Eailway Company, a corpora- 
 tion created by an Act of Congress of the United States, approved 
 March 3, 1871, as the assignee of and successor to the rights, priv- 
 ileges and franchises of the Southern Trans- Continental and South- 
 ern Pacific Eailroad Companies, corporations created by the laws of 
 Texas, with the intent and distinct understanding that the same 
 shall be accepted by the said Texas & Pacific Eailway Company, in 
 full satisfaction of any claim for money, bonds or lands to which 
 said company might be entitled under the act entitled 'An Act to 
 encourage the speedy construction of a railway through the State of 
 Texas to the Pacific Ocean,' passed May 24, 1871, and 'An Act 
 amendatory of and supplementary thereto,' passed November 35, 
 1871, or by virtue of the consolidation of said Texas and Pacific 
 Eailway Company with the Southern Trans-Continental Eailway 
 Company, and the Southern Pacific Eailroad Company, or by virtue 
 of the charters of either of said railroad companies, or by virtue of 
 any railroad franchises granted by the State of Texas, purchased or ' 
 
 acquired by either of said companies or by the Texas & Pacific Eail- 
 way Company, or by virtue of any general or special law of the State, 
 and in full satisfaction of all claims or demands for bonds, lands or 
 money of the said Southern Pacific and Southern Trans-Continental 
 Eailroad Companies against the State of Texas; and the said Texas 
 & Pacific Eailway Company shall be subject to such general laws as 
 may be enacted by the legislature, applicable to other railroads con- 
 structed within this State. And that all the property of the said 
 corporations, or either of them, now or hereafter situated in this 
 State, shall be hereafter subject to taxation by the laws of this State. 
 
 road Company will own and control within the State of Texas, whether coming 
 from the Southern Pacific Railroad Company, the Southern Trans-Continental 
 Railway Company, or the Statu of Texas, or from any other source whatsoever, 
 provided said lands are situated within the State of Texas. 
 
 "The said land grant bonds have forty years to run from Jjilj 1st, 1872, and are 
 to he convertible, at the option ot the holder, within two yeari; after their date, into 
 eight per cent, bonds of the State of Texas, issued by the said State to the said 
 Southern Pacific Railroad Company, and to the said Southern Trans-Continental 
 Railway Company, or into the land certificates ot the State of Texas, which the 
 Texas and Pacific Railroad Company may hold then instead ot the said Texas 
 bonds; and the said Texas and Pacific Railroad Company hereby assumes the float- 
 ing debt ot the said Southern Pacific Railroad Company, not to exceed in amount 
 the sum of $700,000, and also assumes the debt of said company, due to the State of 
 Texas,. not to exceed the sum of S250.000. And the parties of the flist and second 
 parts, by these presents do hereby consolidate and become one railroad, under the 
 corporate name of the Texas Pacific Railroad Company. 
 
 "In witness whereof, the parties hereunto hive mutually executed this indent- 
 
60 Repoet of Tax Commission. 
 
 "Section 10. That all railroads in this State constructed or that 
 may be hereafter constructed, to intersect said Texas & Pacific Kail- 
 road, shall have the right to connect with that line; that no dis- 
 crimination in regard to charges for freight or passengers, or in any 
 other matter shall be made by said Texas Pacific Kailroad Com- 
 pany against any of the said connecting roads, but that the charges 
 per mile as to passengers and freight, passing from the said Texas 
 Pacific Railroad over any of said connecting roads, or passing from 
 any of said connecting roads, shall be governed and controlled by 
 the laws of this State, now or hereafter to be enacted; provided, 
 that said connecting road or roads shall not discriminate in their 
 charges for freight or passengers against said Texas & Pacific Rail- 
 way Company, but shall carry the same at the same rates and charges 
 as said railroad company or companies carry their own freight and 
 passengers; and said railroad company shall not have the right or 
 power to consolidate with, or sell, rent or lease the same to any other 
 railroad in this State, or to purchase, or lease, nor enter into any 
 combination, in the nature of a partnership, with any railroad in this 
 State running parallel with the said Texas & Pacific Railroad, or in 
 the same general direction, that would in any way or manner give 
 said company the power or right to control the rates of freight or 
 passage on said road so leased or purchased; and should the pro- 
 visions of this section be violated by said company, it shall work a 
 forfeiture of the rights and privileges herein granted. 
 
 "Seetioh 11. That said Texas & Pacific Railway Company, by 
 their board of directors shall, within fifteen days from the date of 
 the approval of this act, signify to the governor, by telegraph or 
 otherwise, the acceptance or rejection of the terms and conditions 
 of this act, and within thirty days from the date of the approval of 
 this act, shall file a formal acceptance or rejection of the same with 
 the Secretary of State of the State of Texas." 
 
 The provisions of said act were accepted by resolution of the 
 directors of the Texas & Pacific Company, June 5, 1873,* and a 
 
 ure, under the corporate seal of siiid companies, and attested by the signature of 
 the proper officers of the same, the day and year first ab')Te written. 
 
 "THE SOUTHERN PAOTPIO RAILROAD COMPANY, 
 [!•" S.] "By Thomas A. Scott, President. 
 
 "John P. G rover, 
 
 "Secretary pro tera. 
 
 "THE TEXAS PACIPIO RAILROAD OOMPANY. 
 [L- S.l "By Thomas A. Scott, President. 
 
 "E. B. Hart, 
 
 "S cretary." 
 — Boolj "Z" pp. 131, 123 and 133, Deed Records of Harrison County, Texas. 
 
 *"TEXAS AND PACIFIC RAILVfAY COMPANY. 
 
 "OTFICE, 50 KXCHANGE PLACE, 
 
 "Rooms 21 & 32. 
 
 "New York, .Tune i5th, 1«3. 
 "Extraft from the minutes of tho Board of Directors of the Texas & Pacific Rail- 
 way Company, held at tho ofljco of tho President in Philadelphia. June 3rd. 1873: 
 '• 'The Act of the State of Texas, entitled 'An Act to adjust and doflne the rights 
 
Listing Railroad Property. 
 
 specific condition in the bill, which was accepted, is that "all the 
 property of the said corporations, or either of them, now or here- 
 after situated in this State, shall be hereafter subject to taxation 
 by .the laws of this State." This puts it beyond cavil, and reduces 
 the right to tax "all the property" of the company in question, to the 
 solemnity of a contract. But independent of this legislation, and 
 'TVithout, therefore, relying at all upon any acceptance by the rail- 
 road corporation of the legislation of the State, passed in 1873, in. 
 respect to it," says the Supreme Court, in Reagan v. Mercantile 
 Trust Company, "this company is subject to the control of the State 
 in all matters of taxation, rates and other police regulations." 
 
 We have deemed it proper to discuss this question in this report, 
 assuming that it might be raised in the discussion of that part of 
 the bill to which it relates. 
 
 We wish now to refer to the method of taxing railroads in other 
 States and of ascertaining their value for purposes of taxation. 
 
 The method of taxing railroads in some of the other States, is as 
 follows : In Connecticut, by the Act of 1887, the property of the 
 road is valued for taxation and assessed by the State Board of Tax- 
 ation. In 1898, that State had 1,009.05 miles of railroad. The 
 Connecticut State Treasurer's report for the year ending September 
 30, 1898, shows that $910,137.50 were collected in taxes from the 
 railroads in that State. The average county tax rate in the State 
 is $1.25 on the $100. The State does not levy any direct tax on 
 property, but receives a per cent, of that collected by the counties. 
 
 In New Jersey railroad property is assessed by the State Board 
 of Assessors. In 1898, the State had 3,215.73 miles. The law of 
 that State requires the railroads to make sworn reports as follows : 
 
 "Section 3. That it shall be the duty of the Board of Assessors 
 to meet at Trenton on the first Tuesday in May, in the present and 
 each succeeding year, and as often during each year, and at such 
 places as their duties may require; they shall proceed to ascertain 
 the true value of all property used for railroad or canal purposes 
 of each railroad and of each canal company in the State, including 
 its franchises, and they shall in such appraisement ascertain : 
 
 "1. The length and value of the main stem of each railroad. 
 
 01 
 
 of the Texas & Pacific K lUway Cflmpany, with the State of Texas,' etc., as submit- 
 ted to the stoclcholders' meeting of Hay 27th. IHTi, was read, together with the 
 resolution passed at that meeting in reference thereto. 
 "When, on motion, the following resolution was unanimously adopted: 
 " 'Resolved, That the Act of the State of Texas, entitled 'An Act to adjust and de- 
 fine the rights of the Texas & Pacific Kailway Company within the State of Texas, 
 in order to encourage the speedy construction of a railway through the State to 
 the Pacific Ocean,' that became a law on May aind, 1873, be and the same is hereby 
 accepted by the Texas & Pacific Railway Company, and that the President of this 
 
62 Report of Tax Commission. 
 
 and of the waterway of each caBal, and the length of such main 
 stem and waterway in each taxing district. 
 
 "2. The value of other real estate used for railroad or canal pur- 
 poses in each taxing district in this State, including the roadbed 
 (other than main stem), waterways, reservoirs, tracks, buildings, 
 water tanks, water works, riparian rights, docks, wharves and piers, 
 and all other real estate, except lands not used for railroad or canal 
 purposes. 
 
 "3. The value of all the tangible personal property of each rail- 
 road and of each canal company." 
 
 The State Board of Assessors value it for taxation. The Comp- 
 troller's report for 1898, says that the State Board of Assessors 
 valued the "railroad and canal property of the State" at $220,320,- 
 038, and the amount of tax levied thereon by said Board, payable 
 in the year 1898, for State uses was $1,101,100.14. In addition to 
 this State tax, the railroad and canal corporations were assessed by 
 the State Board of Assessors for the use of taxing districts in the 
 State for the same fiscal year, $398,018.37. New Jersey collects 
 no property tax except on railroads and canals and this is taxed 
 fifty cents on the one hundred dollars for the use and benefit of the 
 State. 
 
 In Pennsylvania the tax is levied for State purposes, as indicated 
 bv the extracts from the sections of her revenue laws below : 
 
 "Section 4. That hereafter it shall be the duty of the treasurer 
 of each private corporation incorporated by or under the laws of 
 this commonwealth, or by the laws of any other State or of the 
 United States and doing business in this commonwealth, upon the 
 payment of any interest on any scrip, bond or certificate of indebt- 
 edness, issued by said corporation to residents of this commonwealth, 
 and held by them, to assess the tax imposed'and provided for State 
 purposes upon the nominal value of each and every said evidence of 
 debt, and to report on oath annually on the first Monday of Novem- 
 ber, to the Auditor General the amount of indebtedness of the cor- 
 poration owned by residents of this commonwealth, as nearly as the 
 same can be ascertained, and it shall be his further duty to deduct 
 three mills on every dollar of the interest paid as aforesaid and 
 return the same into the State treasury within fifteen days after the 
 thirty-first day of December in each year." 
 
 This requires the payment of thirty cents on the hundred dollars 
 
 Company be lind is liereby authorized to so notify tlif (Invci-iior of Texas by tele- 
 grapii, iis required in said act, and to forward by mail a, copy of tills resolution, 
 duly (-(..rlatied under the corporate seal of the company and attested by the presi- 
 dent and. secretary .-Extract from the minutes of the Board of Directors, June 
 Ith, 187;J. 
 
 " ■Tl„. secretary announ^-ed llial .tlu. following telegram in relation to the Act of 
 the State of Texas, was forwarded yesterday by t,he president to his Excellency, 
 E. .1. Davis, Governor of the Stale of Texas, In iis entirety 
 
 '• -Re^nlmd, That the Act of the Stale of Texas, entitled 'An Act to adjust and de- 
 
Listing Railroad Propbrty. 
 
 of interest received from the bonded indebtedness of railroad com- 
 panies of Pennsylvania. And they are taxed again on their gross 
 receipts as follows: 
 
 "Section 23. That every railroad company * * * now or 
 hereafter incorporated or organized under the laws of this common- 
 wealth, or now or hereafter organized or incorporated by any other 
 State or by the United States, or any foreign government, and doing 
 business in this commonwealth, and owning, operating or leasing to 
 or from any other corporation, company, etc., * * * a rail- 
 road * * * shall pay to the State Treasurer a tax of eight 
 mills upon the dollar upon the gross receipts of said corporation, 
 company or association * * * received from passenger and 
 freight traffic transported wholly within this State." 
 
 And they are further taxed upon their capital stock as follows : 
 
 "Section 21. That every corporation, joint-stock association, 
 limited partnership and company whatsoever, from which a report 
 is required under the twentieth section hereof, shall be subject and 
 pay into the treasury of the commonwealth annually a tax at the 
 rate of five mills upon each dollar of the actual value of its whole 
 capital stock of all kinds, including common, special, and preferred, 
 as ascertained in the manner prescribed in said twentieth section, 
 and it shall be the duty of the treasurer or other officers having 
 charge of any such corporation, joint-stock association, or limited 
 partnership, upon which a tax is imposed by this section to transmit 
 the amount of said tax to the treasury of the commonwealth within 
 thirty days from the date of settlement of the account by' the Auditor 
 General and State Treasurer; provided, that for the purposes of 
 this act, interests in limited partnerships or joint-stock associations 
 shall be deemed to be capital stock and taxable accordingly." 
 
 In the numerous cases decided by the higher courts of Pennsyl- 
 vania, this general conclusion of law is reached : 
 
 "A tax on the capital stock of a corporation is a tax on its prop- 
 erty and assets, including its franchises. The question of the actual 
 value in cash of the capital stock is a question of fact, which must be 
 determined by considering the value of defendant's tangible property 
 and assets of every kind, including its bonds, mortgages and money 
 at interest, and its franchises and privileges; and the amount of , 
 incumbrances on its property and franchises is also a relevant fact 
 to be considered, but it is not to be specifically deducted from the 
 valuation so ascertained and determined." 
 
 fine the rights of the Texas & Pacific Railway Company with the State of Texas, 
 In order to encourage the speedy construction of a railway through the State to the 
 Pacific Ocean,' that became a law on iVlay 22nd, 1873, be and the same is hereby ac- 
 cepted by the Texas & Pacific Railway Company, and the President of this Com- 
 pany be and is hereby authorized to so notify the Governor of Texas by telegraph' 
 as required in said act, and to forward by mail a copy of this resolution, duly certi- 
 fied under the corporate seal of the company and attested by the president and 
 secretary.' 
 "On motion, it was resolved that the action of the president in forwarding said 
 
 63' 
 
6t. Report of Tax Commission. 
 
 In 1898, Pennsylvania collected $1,850,232.76 for State purposes 
 from steam railways, and $937,020.08 from passenger railways. 
 
 By subdivision three of section two of chapter twenty-four. Gen- 
 eral Laws of New York, railroad branches, railroad fixtures, rail- 
 road structures, railroad switches, railroad tracks, and the iron 
 ■thereon, are classed as real estate, and as such is taxable as other real 
 property, for State, county and municipal purposes. In addition, 
 a tax of one-quarter of a mill for each one per centum of dividends 
 made and declared on the capital stock, where the dividends amount 
 to six per cent, or more, and if this dividend is less than six per 
 cent., the tax is at the rate of one and one-half mills upon such 
 portion of the capital stock at par as the amount of capital employed 
 within the State bears to the entire capital of the corporation, and 
 if no dividend is made or declared, the tax is one and one-half mills 
 upon each dollar of the appraised capital employed within the State. 
 A still further tax of five-tenths of one per cent, (fifty cents on the 
 $100) upon the gross earnings within the State, is levied. 
 
 Massachusetts taxes railroad corporations like other corporations 
 and calls it a "general franchise tax." The real estate and machin- 
 ery situated within the State are assessed by local authorities and 
 the tax on them paid directly to the cities and towns. The re- 
 mainder of the property of the corporation, as indicated by the 
 market value of the outstanding shares, over and above the taxed 
 value of the real estate and machinery, is taxed by the State and the 
 tax is paid direct into the State treasury. The description of the 
 system in Massachusetts is best explained by the Tax Commission 
 of that State, of 1897, and from their report we make the following 
 extract, as illustrating it : 
 
 "The general corporation tax is assessed by the Tax Commis- 
 sioner with the aid of the returns from the corporations and from the 
 local assessors. Every corporation must return to the Tax Com- 
 missioner, under oath of its treasurer, a complete list of its share- 
 holders, their places of residence, the number of shares owned by 
 each on the first day of May, the amount of the capital stock of the 
 corporation, its place of business, the par value and the market value 
 of the shares on the first day of May and a statement of the works, 
 
 telesram. Is hereby approved and that the formal acceptance of said act be filed 
 with the Secretary of State as directed tlierein. 
 
 " 'A true extract from the minutes. 
 
 [Signed] '"THOMAS A. SOOTT, 
 
 ..,,.. . "'President. 
 
 ' 'Attest: 
 
 " 'E. B. Habt, 
 [L. S.] " 'Secretary.' " 
 
 —From copy on file in the office of Secretary of State, of State of Texas. 
 
Listing Railroad Property. ifSg 
 
 struetureSj real estate and machinery owned by the corporations and 
 subject to local taxation within the commonwealth; and in case of 
 railroad and telegraph companies, the whole length of their' lines, 
 arid the length of so much of their lines as is without the common- 
 wealth. * * * The assessors of each county and town also re- 
 turn to the Tax Commissioner, by the first Monday in August, 
 the names of all corporations established in their respective 
 towns or owning real estate therein, and a statement of the 
 works, structures, real estate and machinery owned by each cor- 
 poration, and the amount for which such property is valued for 
 local taxation. From these returns, or otherwise at his discretion, 
 the Tax Commissioner ascertains the true value of the shares of 
 each corporation, which is described in the statute as the 'true value 
 of its corporate franchise.' The shares of many corporations being 
 sold from time to time on the open market, their market value is 
 comparatively easy to ascertain; but with the greater number of 
 corporations affected by the tax, the shares are seldom, if ever, sold 
 or offered for sale in the open market. In the case of such cor- 
 poration the Tax Commissioner procures from the corporation a 
 statement of the condition of the company, of its assets and liabil- 
 ities. In ease of a refusal to render a statement of condition, the 
 Commissioner is authorized to examine the books and to examine on 
 oath the treasurer and directors. From this information, and such 
 other information as he may be able to procure, the Commissiciner 
 proceeds to put upon the corporation what he considers to be a just 
 estimate of the true value of its 'corporate franchise.' 
 
 "From the aggregate value of the shares of the company thus 
 determined, the Tax Commissioner makes the following deductions : 
 First, in the ease of railroad and telegraph companies, whose lines 
 extend beyond the limits of the State, such portion of the whole 
 valuation as is proportional to the length of that part of their line 
 lying within the commonwealth is deducted ; and further, an amount 
 equal to the value of their real estate and machinery located and 
 subject to taxation within the commonwealth. * * * ^Yhe total 
 value of the shares, thus diminished by allowance for machinery 
 and real estate already taxed, and by the mileage and other appor- 
 tionment in the case of railroad and telegraph and telephone compa- 
 nies, may be called the taxable corporate excess. 
 
 "This corporate excess is then taxed at a rate which is roughly the 
 average rate of taxation in the commonwealth. It is determined by 
 an apportionment of the whole amount of money to be raised by tax- 
 ation upon property in the commonwealth during the current year 
 upon the aggregate valuation of all the cities and towns for the 
 preceding year. 
 
 "The amount of the tax thus computed on corporate excess is then, 
 collected by the Treasurer of the Commonwealth." 
 
 This reaches the whole value of the property of the railroad, as 
 estimated by the selling value of its securities. This is just what 
 is proposed for Texas, though the method of reaching it must be 
 
 5-T. C. 
 
Report of Tax Commission. 
 
 through the county ofScials, this course being required by the Consti- 
 tution. 
 
 There were 9,540 miles of railway in Texas on June 30th, 1898, 
 according to the report of the Texas Eailroad Commission, exclusive 
 of yard tracks and sidings.* The entire railway property of the 
 State was assessed in 1898 as follows : 
 
 8,994 miles of railway at $ 62,761,907 
 
 Eolling stock 7,947,792 
 
 64 miles in unorganized counties 323,536 
 
 , Total $ 71,031,235 
 
 On this valuation this immense property paid taxes in the follow- 
 ing amounts to the State : 
 
 General State tax, '20c. on the $100 $ 142,062.47 
 
 State school tax, 18c. on the $100 127,855.22 
 
 One per cent, of passenger earnings 47,004.37 
 
 Total $ 316,922.06 
 
 It must not be understood from anything that appears in the bill, 
 or that has been said herein, that the Commission are of the opinion 
 that all the proceeds arising from the sale of the stock and bonds 
 have been used in the construction and betterment of the road. But 
 it is contended by the Commission that the selling or market price 
 of the bonds and of the stock closely approximates the true aggregate 
 value of all the constituent elements of a railway corporation, towit; 
 The roadbed, trackage, depot and round houses, terminal facili- 
 ties, machine shops, rolling stock, franchise and every other 
 character of property necessary for the proper equipment and 
 operation of the railway. As abundantly shown by extracts from 
 opinions quoted in this chapter, the value of such railway is such 
 sum as is represented in the combined market value of the bonds and 
 stock outstanding against it. This selling value is based on the earn- 
 ing capacity and connected use of all the property. The charges to 
 the public for the services performed are regulated by law. Whether 
 the gross earnings, including State as well as proportion of interstate 
 charges on the proportionate haul within the State, be allowed as the 
 basis of regulation or not, it is well settled by the courts that the 
 selling price of its securities and stock is the proper basis for 
 taxation. 
 
 ♦Including sidings and yard tracks, the miles of railway In Texas in 18B8, num- 
 bered 11,069. 
 
Taxation op Bank Shares, Bankers and Brokers. 67 
 
 CHAPTEE SEVEN. 
 
 TAXATION OF BANK SHARES^ BANKERS AND BEOKEKS. 
 
 Chapter 8 of the bill submitted deals with the method of listing 
 and valuing shares of bank stock and the property of unchartered 
 banks, bankers, brokers, dealers in exchange or stock jobbers. In 
 the case of a chartered bank, the president, or some other officer of 
 the bank, is required to furnish to the assessor a list showing all 
 shareholders of the stock of the bank, giving the number of shares 
 owned by each and the amount of each share. The real and per- 
 sonal property of any banking corporation is to be rendered as such 
 property is rendered in the hands of individuals. 
 
 All unchartered banks, brokers, dealers in exchange or stock job- 
 bers, are required to list their money on hand, in transit, or in the 
 hands of other banks, bankers or brokers, and subject to draft, 
 whether in or out of the State; the amount of bills receivable, dis- 
 counted or purchased, and other credits due or to become due, in- 
 cluding accounts receivable, interest accrued and not due, and inter- 
 est due and unpaid ; all other property belonging or appertaining to 
 said bank or business ; the amount of stock and bonds of every kind 
 held as an investment or in any way . representing assets. From the 
 aggregate amount of the assets of such banker or broker, as de- 
 scribed in items A and B may be deducted the amount of money 
 on deposit by others. 
 
 It is made the duty of the president, cashier, or other accounting 
 officer of every banking corporation, to make out a statement under ^rt. 5090 of 
 oath showing the number of shares comprising the capital stock of bui. 
 such bank, giving the name and residence of each stockholder. He 
 is required to fix the true cash value of the shares of stock by dividing 
 the total number of shares into the capital stock, surplus and undi- 
 vided profits of the bank as shown by the books of the bank on the 
 first day of January of each year, and to render the shares of stock 
 for the shareholders. It is provided that the real estate, furniture 
 and fixtures of the bank must be rendered in the name of the banking 
 corporation, and if it is desired to do so, the value of the stock may 
 also be rendered in the name of the bank. The assessor is required to 
 deduct the value of real estate and other property rendered in the 
 
68 Report of Tax Commission. 
 
 name of the banking association from the total value of all the 
 shares of stock as shown by the sworn statement of the bank's offi- 
 cials, and assess the remainder as the value of tbe shares of stqek 
 against the shareholder, or against the bank, as may be preferred by 
 those interested. So that, in either instance, whether the property 
 be all assessed against the banking association, or in part against it, 
 and in part against each shareholder, the total as assessed will be the 
 sworn book value of the property on tbe first day of January. The 
 bill provides a method of ascertaining the full and true value of all 
 the capital employed in banking, whether such banking be done by 
 an association organized under the laws of the United States, State 
 or a private banker. It is to be taxed at the same rate as moneyed 
 capital in the hands of individuals — at its full value. This is in 
 compliance with the Federal statute on the subject which reads as 
 follows : 
 
 "Sec. 5219. Nothing herein shall prevent all the shares in any 
 association from being included in the valuation of the personal prop- 
 erty of the owner or holder of such shares in assessed taxes imposed 
 by authority of the State within which the association is located; 
 but the legislature of each State may determine and direct the man- 
 ner and place of taxing the shares of national banking associations 
 located within the State, subject only to the two restrictions, that the 
 taxation shall not be at a greater rate than is assessed upon other 
 moneyed capital in the hands of individual citizens of such State, and 
 that the shares of any national banking association owned by non- 
 residents of any State shall be taxed in the city or town where the 
 bank is located, and not elsewhere. Nothing herein shall be con- 
 strued to exempt the real property of associations from either State, 
 county or municipal taxes, to the same extent, according to its value, 
 as other real property is taxed." 
 
 The present statute relating to listing and assessing national bank 
 stock requires the president or some other officer to furnish a sworn 
 list of the shareholders with the name and residence of each. It 
 requires, also, that the shareholder shall render the shares of stock 
 owned by him at their actual value. But this is rarely ever complied 
 with, and no effective method is pointed out by law for the assessor's 
 ascertaining what the actual value is. 
 
 The method of listing and assessing such property now is for the 
 assessor to call upon the cashier or other officer of the bank for a list 
 of the shareholders. This is furnished, giving the number of shares 
 owned by each. The real estate is rendered in the name of the cor- 
 poration and the shares against the individual holder thereof. So, 
 that, as a rule, the value of real estate when added to the assessed 
 value of the stock amounts to from about fifty to seventy-five cents 
 
Taxation of Bank Shares, Bankers and Brokkrs. 
 
 on the dollar of the par value of the paid in capital. In rare in- 
 stances the assessment amounts to the par value of the shares, and in 
 a few isolated cases to more. But the average, in our judgment, for 
 the State, will not exceed sixty-five cents on the doilar of the par 
 value of bank stock. As the real estate of banks and bankers is 
 included in the valuations of real estate and the shares of stock and 
 credits of private banks and bankers is included in the assessments 
 of "personal property," we have no way of ascertaining just what 
 per cent, of the property of banks and bankers is listed and assessed 
 for taxation. But according to a recent statement* there were 197 
 national banks in operation in Texas with capital, surplus and undi- 
 vided profits, as follows : 
 
 Capital stock paid in $ 18,919,700.00 
 
 Surplus fund 5,280,488.18 
 
 Undivided profits. .^ 2,665,723.34 
 
 Total $ 26,865,911.53 
 
 The surplus and undivided profits of national banks are subject to 
 taxation now, and should be included in the valuation of the stock, 
 but are not. According to the best authority and information ob- 
 tainable there are 167 private bankers in Texas, but no means is 
 provided by law for ascertaining their condition and the amount of 
 money employed by them, nor the amount of their deposits, hence 
 to make an estimate of them would be purely speculative. But the 
 report of the Comptroller of Public Accounts for 1898 shows, that 
 "money of banks" to the amount of $8,260,698 was rendered for tax- 
 ation. As national banks render no money for taxation this sum 
 must represent the sum listed by private banks as the amount of 
 their capital and credits over and above their debts. This would 
 seem' to indicate that there is not a great difference between the 
 assessed value of national bank stock in the State taking sixty-five 
 cents on the dollar as an average, and the amount of money rendered 
 by private banks. The difference is represented, perhaps, in the 
 number of national banks over private institutions. 
 
 The purpose of the provisions which we have formulated is to pro- 
 vide a way by which the assessing officer can ascertain the full and 
 true value of such property. In New York v. Commissioners of 
 Taxes, the shares of national bank stock were assessed at a sum in 
 excess of the par value, and the bank sought to have the assessment 
 corrected. The law of Few York provided that they should be as- 
 
 *See abstract of the condition of national banlis on June 30tli, 1899. 
 
 69 
 
70 Report of Tax Commission. 
 
 sessed at "their full and true value," and in ascertaining this value 
 the surplus or reserve fund was considered. The Supreme Court in 
 the case above cited (94 U. S., p. 415), said: 
 
 "The assessors are justified, under this authority, in fixing the 
 value as we have stated. The appraisal included the reserve fund, 
 which is as much the property of the bank, and goes to fix the value 
 of shares, equally if it were not called by that name, but remained 
 a part of the specie, bills discounted, or other funds of the bank, 
 undistinguished from the general mass." 
 
 The Bank of Commerce v. State of Tennessee (161 U. S., p. 135), 
 is another ease which shows that the courts all regard surplus and 
 undivided profits as subject to taxation. This bank was chartered 
 by Tennessee, and in the charter it was provided that the bank should 
 pay a tax of one-half of one per cent, on each share of capital stock, 
 which tax was to be in lieu of all other taxes. This was a contract, 
 and could not be broken, but the United States Supreme Court held 
 in this case that the surplus and undivided profits were taxable. 
 Speaking through Justice Peekham, the court said : 
 
 "The capital stock of a corporation and the shares into "which such 
 capital stock may be divided and held by individual shareholders are 
 two distinct pieces of property. The capital stock and the shares of 
 stock in the hands of the shareholders may both be taxed, and it is 
 not double taxation." 
 
 And in the same case it is further said : 
 
 "The surplus belonging to this bank is 'corporate property,' and is 
 distinct from the capital stock in the hands of the corporation. The 
 exemption, in terms, is upon the payment of an annual tax of one- 
 half of one per cent, upon each share of the capital stock, which shall 
 be in lieu of all other taxes. The exemption is not, in our judgment, 
 greater in its scope than the subject of the tax. Recognizing, as we 
 do, that there is a different property in that which is described capi- 
 tal stock from that which is described as corporate property other 
 than capital stock, and remembering the necessity there is for a clear 
 expression of the intention to exempt before the exemption will be 
 granted, we must hold that the surplus has not been granted exemp- 
 tion by the clause contained in the charter under discussion. The 
 very name of surplus implies a difference. There is capital stock 
 and there is a surplus over, above, and beyond the capital stock, which 
 surplus is the property of the bank until it is divided among the 
 stockholders." 
 
 In Farrington v. Tennessee (95 U. S., p. 679), Mr. Justice 
 Swayne, rendering the opinion of the court, said that "the capital 
 stock and the shares of the capital stock are distinct things. The 
 capital stock is .the money paid or authorized or required to be paid in 
 as the basis of the business of the bank, and the means of conduct- 
 ing its operations. It represents whatever it may be invested m. 
 
Taxation of Bank Shai^bs, Bankers and Brokers. 1l 
 
 If a large surplus be thus accumulated and laid by, that does not 
 become a part of it. * * * It is subject to taxation like other 
 property. The shares of capital stock are usually represented by 
 certificates. Every holder is a cestui que trust to the extent of his 
 ownership. The shares are held and may be bought and sold and 
 taxed like other property. Each share represents an aliquot part of 
 the capital stock. But a holder cannot touch a dollar of the princi- 
 pal He is entitled to share only in the dividends and profits. Upon 
 the dissolution of the institution, each shareholder is entitled to a 
 proportionate share of the residium after satisfying all liabilities." 
 And he says further : "The capital stock and the share of both may 
 be taxed, and it is not double taxation. The bank may be required 
 to pay the tax out of its corporate funds, or be authorized to deduct 
 the amount paid for each stockholder out of his dividends." 
 
 So much upon this point.. It is the settled doctrine of the United 
 States Supreme Court that the surplus and undivided profits may be 
 considered in reaching the value of bank shares for taxation. And 
 it has also been decided in several eases that the bank can be required 
 to pay the tax for the stockholders. (See First iSTat. Bank of Aber- 
 deen V. Chehalis County, 166 U. S., 441; Merchants and Manu- 
 facturers National Bank of Pittsburg v. Pennsylvania, 167 U. S., 
 461). We deem it unnecessary to discuss this point further. 
 
 It is thought best to provide for the assessment of the shared of 
 national bank stock against the holder of such shares, or the alterna- 
 tive, on the part of the bank to have the value of all shares of its 
 stock assessed against the corporation, the same method of ascertain- 
 ing the value and of assessing the real estate separately from the 
 stock being required. It is also provided that a lien, shall exist in 
 favor of the State against the shares of stock to secure the payment 
 of the taxes. It is made the duty of the officers of the bank to retain 
 enough of the dividend payable to any shareholder to pay the taxes 
 on his holdings. This is a provision in the present law. But an 
 additional provision is made, making the officers of the bank liable 
 for the tax in the event it is not paid, and they neglect to deduct it 
 from the dividends. This provision may result in more of the banks 
 rendering the stock in their association name. If so, it is preferable, 
 because it saves the labor of dividing what is really one assessment 
 into many. 
 
 Provision is made in this chapter that when the commissioners' Art. soqi of 
 court may have under consideration any assessment, sitting as a ^"'■ 
 bqard of equalization, that the court shall have the power to summon 
 before it the cashier or other officer of any national. State or private 
 
13 liKi'oRT OF Tax Commission. 
 
 bank, and require him to testify under oath as to his knowledge of 
 the amount of money on deposit in the bank of which he may be an 
 officer, and to the credit of any person whose assessment may be under 
 consideration, and providing that he can be required to produce a cer- 
 tificate from his books showing the information asked for. It is 
 provided also that the board of equalization may require similar tes- 
 timony as to the value of any and all other property, its character 
 and value. It will be observed that the power is given to the com- 
 missioners' court, but it is left discretionary with them as to whether 
 they will use it. The Commission deemed it best not to require the 
 officers of the banks to submit a list of their depositors to the inspec- 
 tion of the assessors and commissioners' courts. Fear was enter- 
 tained that it might have a bad effect and be the cause of with- 
 drawal of deposits on January 1st, the time at which property is 
 assessable, thus injuring banks and bankers. The provision, there- 
 fore, will be effective in the proportion that diligence is shown by the 
 commissioners' courts. 
 
 But some provision for reaching the large sums of money for taxa- 
 tion is demanded every consideration of fairness and justice to hold- 
 ers of other classes of taxable property. The amount of the indi- 
 vidual deposits in the national banks of Texas, as shown by the 
 abstract of reports made to the comptroller of the currency June 
 30th, 1899, was $44,564,966.54. The amount of deposits in na- 
 tional banks December 15, 1897, was $41,326,131.81, and for the 
 year 1898, which began sixteen days later, there were only $5,864,416 
 in money rendered for tajcation by individuals in the entire State. 
 These figures as to money in banks subject to check of individuals 
 given above, leaves out of consideration the deposits with the 167 
 private banks and bankers in Texas, for we have no method of know- 
 ing how much they had on deposit. But it is safe to say that not 
 one dollar of money out of ten in Texas is listed for taxation. The 
 resources of some of the national banks in some of the cities of the 
 State exceed the total valuation for taxes of personal property in the 
 counties where such cities are situated.* Of course, the resources 
 
 *Soon iifter Its organiziitiou. a member of the Tax Commission addressed a letter 
 of inquiry to tlie tax assessors of severai of ihe larger cnunties, asicin? them to 
 give the total amount of the personal property rendered for taxation in their 
 counties for 1808, and also the amount of real estate rendered by the national banks 
 of their counties for the same year. At the same time a letter was addressed to 
 the secretaries of the clearing houses of the clearing house cities of the State, ask- 
 ing them to state the amount of capital, surplus and undivided profits of the 
 national banks of their counties, and also the amount of the deposits. Several of 
 the assessors replied furnislilns the intormation, others did not. Two cleariDg 
 house secreta,ries I'epl led, one evasively, but the other sent the sworn statements of 
 the banlcs. printed, as they were made to the comptroller of the currency, at the 
 
Taxation of Bank Sharks, Hankers and Brokers. 73 
 
 of the banks show their investments and money on hand, "whereas, 
 it is the value of their shares of .stock that is to be taxed. The illus- 
 tration is made for the purpose of indicating the extent that money 
 is escaping taxation in this State. There are instances of the rendi- 
 tion of money for taxation at fifty cents on the dollar, and the rendi- 
 tion was accepted and approved by the commissioners' court after due 
 discussion of the question. This incident is referred to here because 
 nothing so strongly illustrates the inequalities of valuation for taxa- 
 tion in this State as this does. 
 
 In one or two instances, in the course of administering the revenue 
 laws of the State, parties have insisted that they had a right to deduct 
 the amount of their debts from the value of their bank stock, under 
 the provision allowing the deduction of debts from credits. A recent 
 opinion of a State court enjoined the collector from collecting the 
 tax assessed against the holders of bank stock except for the amount 
 over and above the sum the parties claimed the right to deduct on 
 account of debts. Of course, if the legislature should pass the bill 
 prepared, this deduction cannot be claimed hereafter. But in a 
 recent case reported in 173 TJ. S., 205 (First National Bank of 
 Wellington v. Chapman), the Supreme Cciurt holds that the deduc- 
 tion cannot be made. The case went up. from Ohio, and the statutes 
 of that State contained a provision very similar to that found in the 
 present statutes, and the decision fully settles the contention. 
 
 If those who have money and wealth and good dividend paying 
 securities can be reached for taxation, there will be no trouble about 
 the other property holders coming up with their share of the debt of 
 '^highest obligation."* 
 
 close of business, April 5, 189P. So the information, complete, we obtained from but 
 
 one county, and here it is: 
 
 Total assessed personalty in Dallas county, 1898 67,879,150 
 
 Real estate rendered by national banks, 1898 136,550 
 
 And the report of the five national baulks of Dallas show the following: 
 
 Capital stoclc paid in S 930.000.00 
 
 Surplus and undivided profits 385,509.78 
 
 Individual deposits subject to checlc 4.567.440.24 
 
 Total 85.902,950.02 
 
 There were deposits in these banlts belonging to the Federal government, and to 
 
 *"Taxes are a debt of the highest obligation, and no casuist can draw a sound 
 moral distinction between the man who hides his property or mal<es a false return 
 in order to escape the payment of his debt to the State, and the man who conceals 
 his property from his private creditors. Nor should it be more difficult to follow 
 the defaulter in the one case than in the other. If our taxes were farmed out to 
 an individual nr to a corporation, they would be collected. There would be a vigi- 
 lant and unrelenting pursuit. The civil and criminal processes of the law would be 
 invoked with effect, just as they were against the fraudulent debtors under the 
 
74 Report of Tax Commission. 
 
 CHAPTER EIGHT. 
 
 ASSESSING TAXES. 
 
 oonst., Art 8, "There shall be elected by the qualified electors of each county, 
 Sec. 14. H. * * ajj assessor of taxes," and he is required to give bond, 
 
 conditioned that he will faithfully discharge all of the duties incum- 
 bent on the office of tax assessor; he is authorized to appoint depu- 
 ties, and is given authority to administer oaths. Chapter 9 of the 
 Tax Bill prescribes his duties and points out how he shall assess 
 property for taxation. He and his deputies are required to admin- 
 ister all oaths necessary to secure a full, complete and correct assess- 
 ment of all taxable property. 
 
 The present law requires that the property owner shall list and 
 make oath to the correctness of the list of property and that he has 
 listed all that he owns subject to taxation. It is deemed best to re- 
 Art. 5075 of quire the owner in listing it for taxation to also make oatTi to its 
 '''''■ value. Failure on the part of the assessor to administer the oath pre- 
 
 Art. 5100 of scribed as is required he shall do to each person rendering a list of 
 taxable property, subjects the assessor to a penalty of fifty dollars in 
 each case of failure to administer the oath or affirmation. The pur- 
 pose of all this is to punish the assessor, who is a sworn officer and 
 paid by the State, for failure in the diligent enforcement of thdl 
 means placed in his power for obtaining correct assessments and true 
 valuations of property. 
 
 Of the requirement of the assessor to report the names of persons 
 
 banks and bankers. 32,678,768.20, and the total resources of the five banks amounted 
 to 89.149,908.86. There was rendered In that county in 1S98, by unchartered banks. 
 ban,{ers nnd brokers, in money, 8i)i individuals rendered in money for taxation. 
 $S46.9t5. The amount of money rendered by individuals for taxation in 11S!I8. otlier 
 than banks, bankers, brokers, or dealers in e.xchanse or stock jobbers, in other 
 counties with large cities, was as follows: Bo\ar county. JB.lT.'v. (inlveston county, 
 SO; Harris county, $300; Tarrant county, S172.-»n; Tr.ivis county, J.i!).7-t2; McLennan 
 county, $225,056.- See Comptroller's Report for 18<)S, pp. S2-nii, 
 
 Bill 
 
 bankrupt law. Is it not possible to secure the public oiBcers who will show the 
 same activity? 
 
 "When to this enormous and crying evil Is added the corruption which it is 
 alleged characterizes the appraisement of tangible property In some of our great 
 cities, wo have a condition of things with which we dare not palter. We must In- 
 augurate, and at once, a system that shall equalize the tax burdens. The men of 
 wealth In our great communities should load the movement. * * * 
 
 "If there is not enough public virtue left In our communities to make tax frauds 
 
Assessing Taxes. 76 
 
 who refuse to make oath or affirmation as to the value of property; 
 of the evasion by means of artifice or temporary or fiictitious sale or 
 pretended transfer of property to evade taxation and of the penalties 
 therefor, we have already spoken in the chapter in which we dis- 
 cussed the listing of property. These embrace important changes see oh. 5 of 
 in the chapter relating to the assessment of taxes as made in Articles *^^^ report. 
 5092 to 5105 inclusive. 
 
 Assessors are required '^between the first day of January and the 
 first day of June of each year to take a list of the taxable property, see Art. sioe 
 real and personal, in their counties and assess the value thereof." °* Bin. 
 This is the law now, but it is added in the section that it shall be 
 done as "prescribed in Article 5075, in the form provided for in 
 Article 5076." It is contemplated by law as at present in force,' 
 that the citizen shall "list" his property for taxes and that the 
 assessor shall "assess" it. Provision is still made for getting at a 
 correct assessment where it has been valued too low by the owner, or. See Arts. 5109, 
 in instances where he refuses to value it under oath. ^^^ "' '^"'■ 
 
 A change of some importance is made in the requirements in 
 assessing blocks and lots in cities and towns. The present law re- see Art. sm. 
 quires that the assessors shall draw a plat of each block in a blank 
 on the assessment book, giving the number of each lot. It is 
 thought best, to make the assessment as simple as possible and to 
 make only necessary requirements, to secure a proper description of 
 property for taxation. Hence, the requirements for this plat of 
 city blocks is omitted, it not being necessary to secure a correct anfl- 
 proper description of such property for taxation. 
 
 Article 5118 of Revised Civil Statutes, of 1895, is omitted. It 
 prescribes the manner and form for assessing property for taxation. 
 It was deemed unnecessary to insert this in the chapter relating to 
 the assessment of taxes, as it is a duplication of Article 5076, which 
 comprises part of the chapter of the bill relating to the manner of 
 listing property for taxation. 
 
 Some changes are made in the provisions relating to the board See Art. 5123. 
 
 discreditable; if there is not verility enough left in our laws and in the administra- 
 tion of justice in our co'jrts to bring to punishment those who defraud the State 
 and their neighbors, is there not danj^er that crimes of violence will maice insecure 
 the fortunes that have refused to contribute ratably to the cost of maintaining 
 social order? If we are to admit tiiat the obligations of public duty and of personal 
 veracit,y and integrity are so little felt by our people, and that our administrative 
 and judicial processes are so inadequate that tax frauds cannot be measurably re- 
 strained, hope for the country is eclipsed. 
 
 "The failures which have' accompanied, in an increased ratio, the attempt to 
 collect the personal propert.y tax. have led many tax reformers to favor its total 
 abolition, and the substitution of other forms of taxation. The failure of the 
 wealthy holders of those intangible securities to pay their just proportion of the 
 
7]B -^Report of Tax Commission. 
 
 of equalization. The assessor is required to furnish to the board 
 of equalization, on the first Monday in June of each year, a certified 
 list of the names of all persons who either refused to qualify or to 
 take and sign the oath or affirmation prescribed in Article 5075. 
 The board of equalization (the commissioners' court) are required 
 to supervise the assessments of their respective counties and are 
 
 Sec Art. 5129. givcu the power to increase or diminish the valuation of any prop- 
 erty, and it is provided that their action shall be final and not sub- 
 ject to revision by any board or other tribunal thereafter. The 
 assessor is required to submit his lists or rolls containing the assessed 
 property on the first Monday in June or as soon thereafter as prac- 
 
 see .\rt. 5131. ticable, for their inspection, approval, correction or equalization. 
 After the board of equalization shall have returned the corrected and 
 approved rendered roll, the assessor is required to assess the un- 
 rendered property in the county, which is also to be approved by 
 the board of equalization. The assessor is required to make three 
 copies of the tax rolls, as they have been approved by the board of 
 equalization, one copy of which is forwarded to the Comptroller, one 
 is turned over to the collector, and another filed with the county 
 clerk, which may be withdrawn and used by the assessor the next 
 year. The assessor is required to make oath that he has assessed 
 all the property in the county subject to taxation and that he has 
 administered the oath required by Article 5075, in each case, and 
 
 See Art. 3135. that the assessed values of the property returned by him is the cor- 
 rect valuation thereof, as ascertained by law. 
 
 The compensation of the assessor is the same as that now fixed by 
 law and is as follows: For assessing State and county taxes — on 
 all sums of two million dollars or less, five cents for each hundred 
 dollars of property assessed; on sums of two millions of dollars and 
 less than five millions, two and one-half cents on the hundred dol- 
 lars; on sums over five million dollars, two cents on each hundred 
 dollars. One-half of these fees are to be paid by the State and one- 
 
 cosi if gnvprnment. hns stimulaterl a demanri for special forms of taxation and for 
 prosressivBta.vatinn. with a view, in some measure, to recoup to the community the 
 losses which are Inflicteci by evasive or fraudulent (ax returns. The people will 
 not consent that the present state of thinps shall be accepted as a permanent con- 
 dition. 
 
 "The spirit of discontent is rife. The farmer, the m.iii of moderate circumstances, 
 has unfaiiinalv and unfalteringly rallied to suppress mob violence and 'o preserve 
 the peace of our communities. Those men are not agrarians, or socialists, or an- 
 archists, or covetous of other men's goods, but they will not and they ought not to 
 permit the tax burdens upon their smaller properties to be doubled by the evasions 
 and frauds of the holders of these intangible securities."— From speech of ex-Pres- 
 ident Benjamin Harrison, before the Union League Olub of Chicago, February, 
 32, 1898. 
 
Of the Collection of Taxes. 77 
 
 half by the county. In addition, the assessor is allowed five cents 
 for assessing each poll tax collected, which is paid by the State. He 
 is now allowed five cents for each poll assessed whether it be collected 
 or not. The maximum compensation is that allowed in Chapter 5, 
 General Laws, Special Session of the Twenty-fifth Legislature, ap- 
 proved June 16, 1897. 
 
 The remainder of Chapter 9 of the bill relating to the assessment 
 of taxes, deals with property situated in unorganized counties. By 
 the present law this is assessed by the assessor in the county to which 
 the unorganized county may be attached for judicial purposes, except 
 in the ease of non-residents. The Comptroller is required by the 
 Constitution and the statutes to assess and collect all taxes on lands See Art. 5144. 
 in unorganized counties belonging to non-residents of such counties. 
 The provisions for assessing lands of non-residents by the Coihp- 
 troller, and other matters relating to selling of lands delinquent for 
 the taxes, redemption of lands sold for taxes, etc., are for the most 
 part unchanged from the present law. One of the changes made see Art. 5i48. 
 is the substitution of the State Treasurer for the Governor as a 
 member of the board of equalization of lands assessed to non-resi- 
 dents by the Comptroller, the board being made to consist of the 
 State Treasurer, Attorney-General and Secretary of State. 
 
 CHAPTEE NINE. 
 
 OF THE COLLECTION OE TAXES. 
 
 "The sheriff of each county, in addition to his other duties, shall Const., Art. 
 be collector of taxes therefor. But in counties having ten thousand 
 inhabitants,* to be determined by the last preceding census of the 
 United States, a collector of taxes shall be elected to hold ofiice for 
 two years." He is made the collector of both the State and county 
 taxes. Each collector is a sworn officer and is required to give bond 
 based upon the unincumbered real estate of the sureties subject to 
 execution, and must be in an amount equal to the whole amount of 
 the State tax of the county as shown by the preceding assessment. 
 Bond in amount equal to the amount of the county tax is also 
 
 *There are 243 counties in the State, and by the census of 1890, eighty-two of them 
 had 10,000 or more population. 
 
78 Kepoet of Tax Commission. 
 
 See Art. 5162. required. In Chapter 10 of the hill which is submitted, an amend- 
 ment to the article requiring bond provides that any collector may, 
 by the unanimous approval of the commissioners' court, give as his 
 surety any solvent surety company authorized to do business in 
 Texas, the same also being subject to the approval of the Comp- 
 troller. 
 Oh. 4 of H. s; Many changes in the provisions relating to the collection of taxes 
 Oh. 10 of Bill. ^j,g jj^^^g ^y j.jjg jjQj gg compared to the present law, but we shall' 
 
 only refer to the more important ones. 
 
 Paragraph 7 It is provided that the collector, on application, shall make a state- 
 
 of Art. 5173. jjjgjjj- fj-Q^^ the records of his ofiBee, showing the amount of back taxes 
 due on any property that may be assessed for previous years, and 
 allowing him reasonable compensation for his labor. The objecft 
 of this is to give any person the right to command the services of the 
 collector for ascertaining whether any back taxes are due upon any 
 property he owns, or any that he may be about to sell or buy. By 
 this provision any person can have the records examined and pay 
 any back tax that may be due without incurring the cost of suit by 
 the State. 
 
 See Art. 5175. The allowance of an insolvent and delinquent list, it is provided, 
 shall not absolve any taxpayer, or property on which it may be due, 
 from the payment of the taxes, and it is made the duty of the col- 
 
 see Art. 5176. lector to collect on such lists and pay over the taxes to the proper 
 authorities. Now, it rarely occurs that a collector makes any effort 
 to collect "delinquent and insolvent list" taxes, after he has made 
 final settlement with the State. 
 
 The State has lost many thousand dollars in taxes on goods in the 
 hands of trustees, it being claimed that the present law relating to 
 the collection of taxes on property in the hands of assignees, admin- 
 istrators, or held under writs of attachment, does not apply when the 
 property is in the hands of a trustee. Whether the contention be 
 
 See Art. 5180. sound or not, we have made it so there can be no further question, 
 and the tax lien on all forms of property is made superior to assign- 
 ments, attachments, conveyances by deeds of trust, inheritance, or 
 devise, except that in the case of the estate of a decedent, the tax 
 lien shall be subordinate to the allowance to widows, minors, expenses 
 of last sickness and funeral. 
 
 Many collectors refuse now to levy on and sell personal property 
 for the taxes due on the ground that they fear suit for damages. 
 
 seeiArt. 5184. That this shall no longer be a reason for the non-enforcement of 
 collections on personal estate we have provided in express terms that 
 
Of the Collection of. Taxes. 79 
 
 the eolleetor shall not be subject to suit for damages in the perform- 
 ance of his duties under the law.. 
 
 The compensation of the collector is as now fixed by law, he being see Arts. 5i85 
 allowed five per cent, on the first ten thousand dollars collected, and '^'"^ ^^^^• 
 four per cent, on the next ten thousand, and one and one-quarter 
 per cent, on all sums over that amount collected for the State ; five 
 per cent, on the first ten thousand, four per cent, on the next five 
 thousand, and two per cent, on all such taxes collected for the county 
 over that sum is allowed for the collection of county taxes. Five per 
 cent, is allowed the collector on all occupation taxes collected. The 
 maximun; compensation for collectors is that allowed in Chapter 5, 
 General Laws, Special Session of the 25th Legislature, approved 
 June 16th, 1897. All collectors and other persons authorized to 
 receive public moneys are required to fully account for all money in 
 their hands, and pay the same over to the State Treasurer. The 
 same requirement is made of all collectors of county and city funds, 
 except that county and city funds are paid to the county and city see Art. 5189. 
 treasurers. It is the duty of district and county attorneys under 
 existing law, acting under the direction of the commissioners' court, 
 to institute suits in the name of the State for the recovery of all see Art. sim. 
 money due and unpaid on unrendered personal property. Delin- 
 quent taxpayers cannot plead the statute of limitation by way of see Art. 5192. 
 defense against the payment of taxes due. 
 
 The attention of the Commission was called to the practice of 
 driving large numbers of cattle out of the State in the spring before 
 the tax rolls are completed and approved, thus defeating the pay- 
 ment of taxes on this class of personal property to a large extent, in 
 western counties especially. To meet this condition of things it is see Art. 5193. 
 provided that if it should come to the knowledge of the collector 
 that cattle or any personal property whatsoever subject to taxation 
 on the first day of January is about to be driven or removed from the 
 State, before the assessor's rolls are completed and approved, it is 
 made his duty to report the fact to the assessor, and he is required 
 to assess such property at its fi^ll and true value, and return the 
 assessment to the collector, who shall demand payment of taxes on 
 same. If payment of the taxes is not made, the collector is author- 
 ized to seize and detain a sufficient amount of such property to pay 
 all taxes and costs of seizure and sale. The owners of such property 
 are given the right to appeal from the assessment to the commission- 
 ers' court, who shall equalize and pass upon such assessment as in 
 other cases. Provision is also made that such property so seized by 
 the collector^ shall be turned over to the owners of the same on their 
 
80 Report op Tax Commission. 
 
 giving bond with two good and sufficient sureties, payable to and to 
 be approved by the collector, conditioned on the payment of the taxes 
 due. It is believed that this provision will afford the relief asked for 
 by western counties in this particular. 
 
 Stringent provisions relating to the collection of occupation taxes, 
 and the penalties affixed for failure of collectors to comply with them, 
 have already been discussed under the head of "Occupation Taxes" 
 in another part of this report, and further reference and explanation 
 of those provisions here are unnecessary. 
 
 Collecting Delinquent and Back Taxes. 
 
 The Eevised Statutes were adopted in 1895, and Chapter Five of 
 Title 104 relates to "the assessment and collection of back taxes on 
 unrendered lands." The same session of the legislature that 
 adopted the Eevised Statutes passed an act providing for the collec- 
 tion of "delinquent taxes," and for compiling delinquent tax records 
 in the several counties of the State for the years back to 1885,* in- 
 cluding all the lands sold to the State for taxes in that year, which 
 really included the lands that became delinquent for the taxes of 
 1881. This act is incorporated in the Eevised Statutes as "Chapter 
 Five A," and it practically superseded Chapter Five. In 1897, the 
 Act of 1895 was further amended and re-enacted, and is the law now 
 in force for the collection of back taxes-. Chapter Five of Title 104 
 has, therefore, been dropped from the bill submitted, and Chapter 
 Eleven, which is a revision of the Act of 1897, relating to the collec- 
 tion of delinquent taxes, substituted, because that is the law now in 
 force. Chapter Five being obsolete, if not repealed. 
 
 One of the changes made is to prevent misunderstanding as to 
 See Art. 5194. what cost can be collected, and the words "all costs that may accrue 
 under the provisions of this chapter" is put in to make it clear that 
 no costs can accrue to the officers except that incurred in enforcing 
 the collection under the provisions of that chapter. Under the old 
 law, the collector was allowed two dollars and fifty cents for "adver- 
 tising and selling" lands and lots delinquent for taxes. The State 
 was almost, without exception, the purchaser, and the sale so reported 
 to the Comptroller, and final settlement of accounts made with the 
 
 *A11 the counties In tlie State, except thirty-four, hiive filed a copy of this record 
 with the Comptroller. They are: Bowie, Briscoe. Burloson, Oarson, Castro, Ohll- 
 druss. Collin, Donley, Ector, Frio, Gonziiles. Hale, Hays, Hunt, Jefferson, Karnes, 
 Kent, Martin, Midland, Oldham, Orange, Randall, lii'oves. Rusk, Sabine. San Ja- 
 cinto, Titus, Tom Green, tipshur, Uvalde, Val Verde, Wasliington, Young and Za- 
 pata, Some of these, and perhaps all, have had their delinquent record compiled 
 but have not yet forwarded the copy to the Comptroller, as required by law. 
 
Of the Collection of Taxes. 81 
 
 collectors. Many successors of these collectors have claimed this cost 
 in cases of redemption before and after filing suit. As revised there 
 can be no question that the only cost that can be collected is the cost 
 accruing under the provisions of the chapter relating to the collection 
 of delinquent taxes. 
 
 The collector is required to prepare the delinquent tax record or 
 list, and to make three copies of it. One copy is to be retained by see Art. sios. 
 him, another copy to be filed with the county clerk, and one for- 
 warded to the Comptroller. The county clerk is not required to 
 record this record, but merely certify to its having been filed by the 
 collector. For making this certificate the county clerk is allowed a 
 fee of twenty-five cents. There is no reason for having the clerk See Art. sios. 
 transcribe this record after it has been made out by the collector, 
 adding a cost of one dollar to each assessment, and such was not the 
 purpose of the present statute. The Act of 1895 required the delin- 
 quent tax records to be made out by the Comptroller, subsequently to 
 be corrected by the county commissioners' court, and then recorded 
 by the clerk. But this was changed by the amended Act of 1897, and 
 the collector was required to make out such record. It is made 
 clear by the revision of these articles that the copy filed with the 
 clerk is to remain in his office as a record, but it is not to be tran- 
 scribed by him. 
 
 Considerable change is made in the article requiring notice to be 
 given the delinquent, or the owners of lands or lots delinquent for 
 former years. The collector is required to give each delinquent 
 notice by mail. 
 
 The commissioners' court are authorized to employ an attorney to 
 bring suit for back taxes if the county attorney fails or refuses to do See Art. sws. 
 so. In that case the fees allowed the county attorney may be paid 
 to the special attorney employed, but no more. 
 
 In cases where property is sold to the State under judgment for 
 taxes, the sheriff is directed to bid it in for the State, being required 
 in every instance to bid the amount of the taxes due. There have 
 been some sales where bids were made by individuals at a nominal 
 sum, being less than the taxes due, and the sheriff cried it off to such 
 bidder. The purpose of making this change is to require the sheriff 
 in all cases to bid the amount of the taxes due the State, so that the 
 property cannot be sold for a less sum than the taxes due. The 
 sheriff is to execute, deeds to the purchaser of lands under judgment see Art, ssoo. 
 at tax sales. 
 
 Fees for services of county officers in performing the duties re- 
 
 6-T. c. 
 
82 Rei'ort of Tax Commission. 
 
 quired of them in executing the law relative to the collection of back 
 taxes are specifically and clearly defined, the county attorney, sheriff 
 and district clerk being the only ofBcers entitled to any fees. No 
 fee is allowed to the collector except for issuing a redemption receipt, 
 fifty cents. Under Article 5195, the collector is paid for his services 
 in making out the back tax records, by contract with the commis- 
 sioners' court. For preparing the delinquent lists for any current 
 year he is allowed nothing. That is part of his defined duty as col- 
 lector, and it must be performed before he can make an exhibit of the 
 condition of his accounts, or perfect a settlement with either the 
 State Or county. Other changes we think for the better are made. 
 This method, as stated above, for enforcing the collection of back 
 taxes, was enacted in 1895. For the years 1894 to 1897, both in- 
 clusive, the amount of delinquent ad valorem taxes reached $2,113,- 
 402.72. Of this sum $174,195.30 were collected in the redemption 
 of land and lots during the years 1884 to 1894, both inclusive. Under 
 the law of 1895-1897, and for the three years and a half of its opera- 
 tion, including up to August 31, 1898, the collections on account of 
 redemptions was $389,818.94, and the total collections under it to 
 this time cannot be far from half a million dollars. The counties 
 have collected approximately twice as much. 
 See Art. 5306. Other amendments of importance are made, one of them allowing 
 twelve months from date of sale of land to the State within which 
 redemption may be made by paying the amount of taxes, penalty and 
 interest, with six per cent, interest from date of such sale. Another 
 See Art. 5304. change is that which provides that subsequent to the date of the issu- 
 ance of a deed to land sold for taxes, if it be shown to the satisfaction 
 of the Comptroller that the taxes for which suit had been brought, 
 judgment obtained and sale made, had been paid, he is authorized to 
 issue his certificate, under the seal of his ofBce, showing that pay- 
 ment had been made and canceling the sale as an illegal sale. This 
 certificate is admissible to record in the county where the land is 
 situated, and when recorded shall operate as a cancellation of the 
 sale and render it null and void. The Comptroller is given the au- 
 thority to instruct the collector of such county to refund the amount 
 of money paid by the purchaser for land thus illegally sold. 
 av.v. Art..wii. Any officer who fails or refuses to perform the duties required of 
 him by the chapter relating to the collection of back taxes and delin- 
 quent taxes is subject to certain penalties. 
 
The Taxation of Mortgages. 83 
 
 CHAPTER TEN. 
 
 THE TAXATION OF MORTGAGES. 
 
 "Credits" are now subject to taxation under our laws. But no 
 provision is made by law for ascertaining the amount of debts 
 secured by mortgages. Consequently, very few credits of this kind 
 are reached by the assessor. It is for the purpose of reaching this 
 class of taxable property and getting it on the tax lists that Chapter 
 12 of the bill was written. 
 
 Every mortgage, deed of trust, contract or other obligation, 
 whereby land or real property situated in any county in this State, 
 together with the debts which it is given to secure, is required to be 
 assessed against the owner of such security and evidence of debt. 
 The county clerk is required to keep a record of such mortgages, 
 deeds of trust, or other liens, showing all the information necessary see Art. saia. 
 for the proper assessment of this kind of property. It is made the 
 duty of the assessor to assess all such property, as shown upon the 
 record book kept by the county clerk. This record book is to be see ah. 5214. 
 turned over to the county board of equalization with other lists and 
 rolls in the hands of the assessor, for inspection, at the time required 
 of him to do in Article 5123. The clerk is required to make note Arts. 5215 and 
 of all assignments of mortgages, deeds of trust, etc., and the assessor ^^'®' 
 is required to compare renditions with this record and assess them. 
 
 The interest falling due is subject to garnishment by the State see Art. 5317. 
 for the taxes on any note secured by mortgage. It is made unlawful 
 for persons loaning money on such security, to require the person 
 borrowing to pay the tax imposed thereon, and where the payment 
 of the tax is required of the borrower, it is made usury and subjected Art. sais. 
 to the usury laws of this State. It is provided, too, that in case of 
 suit for foreclosure or enforcement, it must be affirmatively shown Art. .53i9a. 
 that the tax due thereon has been paid, and no sale, judicial or other- 
 wise, that .may be made by virtue of such mortgage, deed of trust 
 jr other lien, shall be valid unless the taxes on the money represented 
 by such security are paid. 
 
 The amount of credits rendered for taxation in Texas for 1898 
 was $13,318,920. What portion of this, if any, represented loans on 
 real estate, we cannot say. In 1890 real estate mortgages in force 
 
84 Hepobt of Tax Commission. 
 
 in Texas amounted to $93,864,178, of which amount $75,131,355 
 was against acres of land, and the remainder, or $18,732,833 was 
 against city and town lots.* It is argued by some that money which 
 mortgages secure, ought not to be taxed. This argument is generally 
 based upon the theory that the borrower has to pay the tax. But it 
 is noticeable that it is the lender who always objects to the tax. As 
 to making the borrower pay it, such argument will not avail in this 
 State, as he now pays all the interest, in a great majority of instan- 
 ces, that can be collected under the usury provision of the Consti- 
 tution. By the Eleventh census we learn that the entire actual wealth 
 of the United States is placed at $65,037,091,197. There were at 
 the same time $6,019,679,985 in real estate mortgages in force, and 
 to exempt such property from taxation would relieve a sum equal 
 to more than one-eleventh of the whole wealth of the entire country. 
 And why should not this bear its proportion along with other forms 
 of property ? Does it not receive the protection of the law the same 
 as other species of property? The vast sum represented by mort- 
 gages is yielding an income and profit to the holders. 
 
 Almost exery Tax Commission that has been created to investigate 
 tax laws and recommend amendments to them, speak of this ques- 
 tion. In some of the States the debtor is exempt from taxation to 
 the amount of the mortgages on his land ; that is to say, that he is 
 allowed to deduct the amount it is pledged for from its value in 
 rendering it for taxes. The Connecticut Tax Commission of 1881 
 said this : 
 
 "It is to be noticed that loans secured by mortgages of real estate 
 in Connecticut, and upon which the debtor has assumed taxes, are 
 by our laws now exempt to the extent of the value of the property 
 pledged." 
 
 That is practically an exemption of mortgages from taxation. Ths 
 report of the New Jersey Tax Commission of 1897 suggests that the 
 payment of the tax on mortgages be left to be agreed on between 
 the lender and the borrower, as seems already allowable in part of the 
 State under what is termed the "five county act." This means, of 
 course, that the borrower would have to pay it. 
 
 Complaining of the annual decrease of the amounts listed for 
 taxation of "money on hand, at interest, or on deposit," the New 
 Hampshire Board of Taxation and Equalization, in their report 
 for 1898, says: 
 
 "Dating back to the first report of this board, in 1881, we find the 
 amount returned under this head $17,365,505; 1883, $17,031,575; 
 
 ♦Abstract of the Eleventh Oensus. p. 316. 
 
The Taxation of Moktgageb. 85 
 
 1883, $9,004,008 (what a slump !) ; 1884, $8,998,468; 1885, $8,167,- 
 988; 1886, $8,564,495; 1887, $8,642,053; 1888, $8,680,386; 1889, 
 $7,657,016; 1890, $7,920,348; 1891, $7,122,411; 1892, $6,536,336; 
 1893, $6,291,763; 1894, $5,987,998; 1895, no report; 1890, $6,525,- 
 651; 1897, $5,135,058; 1898, $4,838,014. These figures tell their 
 own story. Year by year they have grown 'smaller by degrees and 
 beautifully less.' * * * We venture the assertion that not one- 
 tenth part of the personal loans made on collateral or mortgage, nor 
 one taxable bond in twenty, comes to the knowledge of the tax assess- 
 ors. Circulars of brokers and bankers, outside of the limits of the 
 State, from Dan to Beersheba, soliciting sales and finding frequent 
 customers, surfeit the mails. To the observant citizen, the immense 
 holdings of these securities, already existing and constantly increas- 
 ing, are apparent, particularly to the officials of banking institutions, 
 upon whose counters descend, quarterly and semi-annually, coupons 
 for collection like snowflakes in winter." 
 
 This illustrates the point we desire to make. To get at this prop- 
 erty for taxation, a special method such as we have devised, must be 
 resorted to. We see that the interest from loans secured by mort- 
 gages and bonds are held in such great quantities in New Hamp- 
 shire, that, when they are turned over to the bank for collection, 
 quarterly or semi-annually, the Board of Valuation and Taxation 
 of that State says it resembles "snowflakes in winter." And yet this 
 board shows a marvelous falling off in the rendition of this valuable 
 property for taxation. The truth is, that except in those States 
 where special statutes to reach it have been enacted, but "very little 
 of this property ever geis on the tax rolls. 
 
 In Massachusetts mortgages are taxed as a part of the real estate. 
 The law there, however, allows the mortgagee and mortgagor lo 
 arrange between themselves in what manner the tax shall be paid. 
 The report of the Tax Commission of Massachusetts of 1897, says 
 it usually results in the mortgagor paying the tax, and they argue 
 that the change in the law of that State in 1881, which allows this 
 contract arrangement between the lender and the borrower as to 
 which shall pay the tax, reduced the rate of interest on real estate 
 loans. But evidently replying to an argument to the contrary, they 
 say : "The failure of the rate of interest to go down on farm property 
 is due to the general change to which we have already referred — 
 the regrettable decline in agriculture through the greater part of the 
 commonwealth." This Massachusetts statute regards the loan as a 
 part of the real estate, and the payment of the taxes on that portion 
 of the real estate represented by the debt for which it is pledged, is 
 a matter of contract, and if the borrower pays the tax under the 
 contract, he is in no instance required to pay more than the value 
 
8,6 Beport of Tax Commission. 
 
 of the land, and if the lender pays the tax, the borrower lists only 
 that part of the value of the land not represented by the mortgage. 
 
 Oregon had a law which taxed the mortgage in the hands of the 
 mortgagee, allowing the mortgagor to deduct the amount of the 
 mortgage from the valuation of the land for taxation. By this stat- 
 ute the mortgage was declared to be real estate for the purposes of 
 taxation. Thus, all mortgages on real estate, whether held within 
 or without the State, were subject to taxation in Oregon. This law 
 was upheld by the United States Supreme Court,* which said that 
 this security for debt could be taxed to its owner, whether resident 
 or non-resident, in the State where the land is situated. 
 
 In a numbef of the States an inheritance tax has been resorted 
 to, and in others, it has been recommended as a means of reaching 
 owners of this and all other classes of personal property. The Wis- 
 consin Tax Commission of 1898, discussing the question of taxation 
 of mortgages, after referring to the experience of other States, say 
 they "concur in the conclusion reached in ' other States, that an 
 attempt to tax directly most forms of intangible assets is only par- 
 tially successful." But they say "they are unable to recommend the 
 repeal of the law for the taxation of such property," because "a 
 complete substitute meeting their approval" has not been suggested. 
 
 California has a law taxing mortgages, which has been very much 
 discussed.. The Constitution of that State provides! in express terms 
 that any mortgage, deed of trust, contract or other obligation by 
 which a debt is secured, shall be deemed and treated as an interest 
 in the property affected for the purposes of taxation. The value of 
 the security is assessed and taxed to the owner thereof, and the value 
 of the realty, less the amount for which it is pledged, is taxed against 
 the holder of the land. Any contract obliging the debtor to pay 
 the tax on the mortgage is null and void. California has taxed 
 mortgages since 1849. In the Yale Review for May, 1899, Professor 
 
 *See Savings and Loan Society v. Multnomah County, Kifl V. S., 422. 
 
 +"Sectton 4. A raortgaffe, deed of trust, contract or other obliffation hy which a 
 debt is secured, shall, for the purposes of assessment and taxation, he deemed and 
 treated as an Interest In the property affected thereby. Except as to railroad and 
 other quasi-public corporations. In case of debt so secured, the value of the prop- 
 erty affected by such mortgage, deed of trust, contract or obligation, less the value 
 of such' security, shall be assessed and taxed to the owner of the property, and the 
 value of such security shall be assessed and iMxed tn the owner thereof, in the 
 county, city or district in which the property affected thereby is situate. The 
 taxes so levied shall lie a lien upon the property and security, and may be paid by 
 either party to such security ; If paid by the owner of such security, the t-ix so lev- 
 ied upon ihe property atfeoted tiiereiiy shall become a part of the debt so secured; 
 If the owner of the property shall pay the tax so levied on such security, it shall 
 constitute a payment thereon, and. to the extent of such payment, a full discharge 
 thereof; provided, that If any such security or indebtedness shall be paid by any 
 
Thk Taxation or MoktiSages. B1 
 
 Clehn of the University of California, discusses at great length the 
 history, effect and result of the constitutional tax on mortgages in 
 California. His conclusions are against it, and says that the tax 
 has encountered the same difficulties which render the enforcement 
 of a usury law impossible." The method of taxing mortgages in 
 California is practically the same as that in vogue in Massachusetts, 
 except that in the latter State contract as to who shall pay the tax 
 can be made, and in the former it is prohibited. The argument is 
 made that to tax mortgages increases the interest rate. This con- 
 tention is best answered by the following extract from the report of 
 the New Hampshire Tax Commission of 1878 : 
 
 "It may be, were money at interest generally exempt from taxa- 
 tion, that the rate of interest would be proportionally less.* Carry- 
 ing this argument to its last analysis, it is equally reasonable to sup- 
 pose, that, were farms and buildings relieved from taxation, prices 
 and rents would fall. The tenant and the buyer would be benefited 
 in the one ease, as the borrower would be in the other. But in that 
 case, who would pay the taxes? And where would the government 
 derive the revenue necessary for its existence? It is evident, that, 
 when the theory of exemption in taxation is deliberately engrafted 
 upon any system, there is no logical resting place until half the prop- 
 erty would be exempt and the burden doubled on the remaining half." 
 
 But laying aside theoretical discussions of the effects of a tax on 
 mortgages, we find that money is taxable and so is land taxable. 
 Money is loaned and a mortgage on land is taken to secure the pay- 
 ment of the money with interest. You begin with two distinct pieces 
 of property, each subject to taxation. Are we to say that because 
 for the lending of one and the mortgaging of the other to pay it 
 back, that one of these pieces of property loses its identity and no 
 longer exists? Or rather that the value of one becomes hidden in 
 the value of the other with no resulting increase ? 
 
 such debtor or debtors, after assessment and before the tax levy, the amount of 
 such levy may likewise be retained by such debtor or debtors,' and shall be com- 
 puted according to the tax levy for the rrecedintr year. 
 
 "Sec. 5. Every contract hereafter made, by which a debtor is obligated to pay 
 any tax or assessment on money loaned, or on any mortgage.'deed of trust, or other 
 lien, shall, as to any interest specified therein, and as to such tax or assessment, be 
 null and void."— Constitution of California. Art. XIII, Sees. 4 and 6. 
 
 *"Thfi result of an exemijtion of mortgage notes will not be to benefit the bor- 
 rower, but the lender. It has been tried, with regard to mortgages, in New York: 
 it has been tried in half of ^'ew .Terscy and in Pennsylvania, lately in Connecticut, 
 enough to have effected a reduction in the rate of interest in these localitie.s, if that 
 was to be the result of any such change of the basis of taxation ; but no such result 
 has been shown."— D. A. Gleason. Deputy Tax Commissioner of Massachusetts. 
 
88 Report of Tax Commission. 
 
 In Pennsylvania a tax is levied on mortgages for the use of the 
 State, but the State does not now levy any tax upon real property 
 as she once did. In discussing a case before it and speaking of the 
 power of the State to tax land as well as the mortgage upon it, the 
 Supreme Court of Pennsylvania said (156 Penn., 488) : "In that 
 ease, there are two distinct subjects of taxation, each of which is 
 made taxable by an express provision of the law. The farm is tax- 
 able as land, against whoever may be the owner, without regard to 
 the incumbrance upon it. * * * The land is taxable once to the 
 owner. The money is taxed once to its owner. They are distinctly 
 different taxpayers, and pay taxes upon distinctly different subjects 
 of taxation." 
 
 This states the case precisely. The mortgage only represents the 
 money it secures. If a man has to place a mortgage upon his real 
 estate, that may or may not be his misfortune. It is often the case 
 that the real estate is used for a double purpose — one to grow grass 
 or other crops, the other as a security by which to obtain money for 
 use otherwise. That the owner subjects it to a debt in no way 
 changes the relation of the State to it as a subject of taxation. The 
 relation of the owner of the property has been somewhat changed, for 
 by the mortgage debt he has admitted others to a share of what can 
 be produced, or the income from it. But under our Constitution 
 neither the money loaned nor the land pledged as security, can be ex- 
 empted from taxation. Both are subject to taxation: and each is 
 subject to assessment against the owner. The land is visible and 
 cannot be hidden from the assessor, hence it is always taxed. The 
 mortgage represents the money and must' be placed upon record, and 
 if the money which is represented by the mortgage can be reached 
 for taxation, who will say that it is unjust to tax it, or that it ought 
 not to be taxed ? It should be borne in mind that it is the mortgage 
 holder that objects to taxing it or devising a way of reaching it for 
 taxation. The man who owes the money that is secured by the mort- 
 gage, will have his tax rate reduced in the proportion that the money 
 borrowed bears its share. Under the present system the mortgage 
 holder uses the courts and governmental machinery in enforcing hii 
 rights, and contributes nothing for his equal protection, while the 
 mortgagor bears all the taxes and fills the cash box of the mortgagee 
 with interest.* 
 
 *Accordlng to the Abstnict of the Eleventh census, mortgages to the iimnnntof 
 S93,S84,17a were In force In 1890 tn Texas; the annual interest charge was $9,012,775; 
 and 9.60 per cent, was tlir average rate of intoi-est paid. 
 
Tax on PBOi'oKTiox of Capital Stock, Etc. 89, 
 
 CHAPTER ELEVEN. 
 
 TAX ON PROPORTION OF CAPITAL STOCK EMPLOYED IN THE STATE. 
 
 Chapter 13 of the bill imposes a tax on the proportio'n of the 
 capital stock of telegraph, telephone and express companies em- 
 ployed in this State, and the same method as to' sleeping car and 
 other car companies, is provided in Chapter 14. These corpora- Arts. 5220, 
 tions are all required to report to the Comptroller, annually, giv- 
 ing the amount of their capital stock; the number of shares issued 
 and outstanding ; their principal place of business ; the market value 
 of such shares of stock, and if they have no market value, then the 
 actual value; the amount of real estate, structures, machinery, fix- 
 tures and appliances owned by such companies subject to taxation 
 in the State, and the location and assessed value thereof; all the 
 mortgages on the virhole or any part of their property, and the date 
 and amounts thereof ; the total length of line operated, and the length 
 of the line operated within each county of the State. 
 
 The Comptroller is required to ascertain the cash value of all the 
 property of such company, association, or corporation within the 
 State, by taking the proportion which whole aggregate value of the 
 length of line, or miles operated in the State, bears to the total length 
 of the lines owned in Texas and elsewhere, or the whole number of 
 miles operated, and to ascertain the value of such property, the Comp- 
 troller is required to take the aggregate market value, and if no 
 market value, then the actual value of all the shares, or interests, 
 and if the property be incumbered by mortgage, he shall add together 
 the aggregate value of the shares of stock or interests, and the mort- Art. 5323. 
 gage debt, and the result is to be deemed and treated as the true cash 
 value of such property. That portion of the whole value represented 
 by the length of the lines, or the number of miles operated in Texas, 
 shall be deemed to be the portion of the property of any such com- 
 pany, corporation or association in this State. From the entire 
 valuation found in the State, as thus ascfertaihed, the Comptroller 
 shall deduct the assessed value of all the real estate or personal prop- 
 erty rendered for taxation in the several counties through which such 
 company operates, and the residue is subjected to a State tax of 
 twenty-five cents on the one hundred dollars of value of capital 
 
90 Report of Tax Commission. 
 
 stock employed in the State, which must be paid into the State 
 treasury. 
 
 If any person, company or corporation fails or refuses to make the 
 report required of them under oath, or to pay the tax, it is subjected 
 Art. 622.3. to penalties, suit to recover which is authorized to be instituted in 
 Travis county by the Attorney-General. 
 
 The provisions of these two chapters of the bill will reach all the 
 companies engaged in the business named and doing an interstate 
 business on the proportional value of their capital employed in Texas. 
 This method of reaching all the property of such companies in the 
 State, for taxation, is now in force, but affects sleeping ear companies 
 alone. This method is practically the same as that which we have 
 adopted to reach railroads for taxation — a tax upon the value of their 
 property as shown by the market value of their bonds and stocks — ^it 
 being in proportion that the value of the property within the State 
 bears to the whole value of property belonging to the person, com- 
 pany or corporation taxed. The law will reach about four million 
 dollars worth of express company property for taxation that has never 
 paid any tax in this State,* and probably that much more of tele- 
 graph, telephone and ear company property. 
 
 This method of taxing sleeping car companies has been in force 
 in the State for some time. It is too well established as a proper 
 method of taxing companies engaged in an interstate business to 
 admit of discussion. The United States Supreme Court has repeat- 
 edly held this to be a proper method of taxing them. In Postal 
 Telegraph Company v. Wirt Adams, State Eevenue Agent of Missis- 
 sippi (155 U. S., 688), although in this case the tax was levied as . 
 an occupation tax, and graduated according to the number of miles 
 of telegraph in the State, the court held that "By whatever name 
 the exaction by taxation of an instrumentality of interstate or inter- 
 national commerce may be called, if it amounts to no more than an 
 ordinary tax upon property, or a Just equivalent therefor, ascertained 
 by reference thereto, it is not open to attack as inconsistent with the 
 Constitution." In another telegraph ease, that of Western Union 
 Telegraph Co. v. Taggart (163 U. S., 1), which went up from 
 Indiana, the law of which State is almost identical with the pro- 
 visions which we have made for taxing such companies, the Supreme 
 Court says: 
 
 "The principal grounds upon which the plaintiff contends that the 
 
 *See reports ot cxpros.s companies t.ci tlii- Eailroad Oommission, showing miles of 
 road oporaiscl in Tcxiis, and tlie wholu number of miles operated throughout the 
 country. 
 
Tax o.v Pbopoktkix of Capital Stock, Etc. SI 
 
 statute of Indiana of March G, 1893, Chapter 171, is unconstitu- 
 tional, and the valuaiion and assessment of plaintiff's property under 
 it invalid, are that they necessarily included a taxation of franchises 
 granted to the plaintiff by the United States, as well as of the plain- 
 tiff's property outside of the State of Indiana, neither of which was 
 subject to taxation in that State; and also by taking the,' maxket 
 value of the shares of the plaintiff's stock, in fixing the valuation of 
 the entire property of the plaintiff, and by apportioning that valua- 
 tion according to the proportion thereof within the State of Indiana, 
 of all the plaintiff's telegraph lines everywhere, adopted an arbitrary 
 rule and imposed an unlawful burden upon interstate commerce. 
 
 "But in each of these respects the case presented by this record 
 appears to us to be governed by the previous decisions of this court. 
 The argument for the plaintiffs in error, in effect, if not in express 
 words, invites the court to modify or overrule those decisions." 
 
 This sustained the Indiana law and settled the contention that a 
 State could not tax the proportionate value of the property of the 
 corporation within its borders on the basis of proportionate value 
 to the whole property as measured by the value of its stock and 
 bonds. The argument in this ease was, that such valuation included 
 the value of the telegraph company's franchises from the Federal 
 government, which, it was contended, was not subject to taxation by 
 the State, and that the method of ascertaining the value, imposed 
 a tax on this franchise. But the Supreme Court said it did not. 
 
 In Adams Express Company v. Ohio State Auditor (165 U. S., 
 194), Chief Justice Puller holds express companies to be subject to 
 the method of taxation we have provided and says of the general 
 application of the rule to property of different kinds, engaged in 
 interstate commerce : 
 
 "As to railroad, telegraph, and sleeping car companies, engaged 
 in interstate commerce it has often been held by this court that their 
 property in the several States through which their lines or business 
 extended might be valued as a unit for the purposes of taxation, 
 taking into consideration the uses to which it was put, and all the 
 elements making up the aggregate value, and that a proportion of the 
 whole fairly and properly ascertained might be taxed by the par- 
 ticular State, without violating any Federal restriction. * * * 
 The valuation was, thus, not confined to the wires, poles and instru- 
 ments of telegraph companies ; or the roadbed, ties, rails and spikes 
 of the railroad company ; or the cars of the sleeping car company ; 
 but included the proportionate part of the value resulting from the 
 combination of the means by which the business was carried on, a 
 value existing to an appreciable extent throughout the entire domain 
 of operation. And it has been decided that a proper mode of ascer- 
 taining the assessable value of so much of the whole property as is 
 situated in a particular State is, in the ease of railroads, to take that 
 part of the value of the entire road which is measured by the pro- 
 
l»a KKPOiiT 0¥ Tax Commission. 
 
 portion of its length therein to the length of the whole (Pittsburg, 
 C. 0. & St. L. E. K. Co. V. Backus, 154 U. S., 431)) ; or taking as 
 the basis of assessment such proportion of the capital stock of a, 
 sleeping car company as the number of miles of railroad over which 
 the cai-s are run in a particular State bears to the whole number of 
 miles traversed by them in that and other States (Pullrnan's Palace 
 Car Co. V. Pennsylvania, mtpra) ; or such proportion of the whole 
 value of the capital stock of a telegraph onrapnny as the length of 
 its line within a State bears to the length of all its lines everywhere, 
 deducting a sum equal to the value of its real estate and machinery 
 subject to local taxation within the State. (Western Union Tele- 
 graph Company v. Taggart, supra.) 
 
 "Doubtless there is a distinction between the property of railroad 
 and telegraph companies and that of express companies. The physi- 
 cal unity existing in the former is lacking in the latter; but there 
 is the same unity in the use of the entire property for the specific 
 purpose, and there are the same elements of value arising from such 
 use. 
 
 "The cars of the Pullman Company did not constitute a physical 
 unity, and their value as separate cars did not bear a direct relation 
 to the valuation which was sustained in that case. The cars were 
 moved by railway carriers under contract, and the taxation of the 
 corporation in Pennsylvania was sustained on the theory that the 
 whole property of the company might be regarded as a unit plant, 
 with a unit value, a proportionate part of which value might be 
 reached by the State authorities on the basis indicated. 
 
 "No more reason is perceived for limiting the valuation of the 
 property of express companies to horses, wagons, and furniture, than 
 that of railroad, telegraph, and sleeping car companies, to roadbed, 
 rails, and ties, poles, and wires, or cars. The unit is a unit of use 
 and management, and the horses, wagons, safes, pouches and fur- 
 niture, the contracts for transportation facilities, the capital neces- 
 sary to carry on the business — whether represented in tangible or 
 intangible property — in Ohio, possessed a value in combination and 
 from use in connection with the property and capital elsewhere, 
 which could as rightfully he recognized in the assessment for taxa- 
 tion in the instance of these companies as the others. 
 
 "We repeat, that while the unity which exists may not bo a physi- 
 cal unity, it is something more than a mere unity of ownership. It 
 is a unity of use, not simply for the convenience or pecuniary profit 
 of the owner, but existing in the very necessities of the case — result- 
 ing from the very nature of the business. 
 
 "The same party may own a manufacturing establishment in one 
 State and a store in another, and make profit by operating the two, 
 but the work of each is separate. The value of the factory itself is 
 not conditioned on that of the store, or vice versa, nor is the value 
 of the goods manufactured and sold affected thereby. The connec- 
 tion between the two is merely accidental and growing' out of the 
 unity of ownership. But the property of an express company dis- 
 tributed through different States is as an essential condition of the 
 
Tax on Proportion ok Capital Stock, Etc. 83 
 
 * 
 
 business united in a single specific use. It constitutes but a single 
 plant, made so by the very character and necessities of the business. 
 
 "It is this which enabled the companies represented here to charge 
 and receive within the State of Ohio for the year ending May 1, 
 1895, $282,181, $358,519, and $275,446, respectively, on the basis, 
 according to their respective returns, of $42,005, $28,438, and 
 $23,430, of personal property ow^ed in the State, returns which con- 
 fessedly do not, however, take into account contracts for transporta- 
 tion and accompanying facilities. 
 
 "Considered as distinct subjects of taxation, a horse, is, indeed, a 
 horse; a wagon, a wagon;, a safe, a safe; a pouch, a pouch; but how 
 is it that $23,430 worth of horses,wagons, safes, and pouches produce 
 $275,440 in a single year? Or $28,438 worth, $358,519? The 
 answer is obvious." 
 
 On a rehearing of this case (Adams Express Co. v. Ohio State 
 Auditor), Justice Brewer rendered the opinion and, in discussing 
 the points raised against the tax by counsel for the express company, 
 makes this clear statement and illustration in reaffirming the case 
 in favor of the State: 
 
 "Now, it is a cardinal rule which should never be forgotten that 
 whatever property is worth for the purposes of income and sale it 
 is also worth for purposes of taxation. * * * Substance of right 
 demands that whatever be the real value of any property, that value 
 may be accepted by the State for purposes of taxation, and this 
 ought not to be evaded by any mere confusion of words. Suppose 
 an express company is incorporated to transact business within the 
 limit* of a State and does business only within such limits, and for 
 the purpose of transacting that business purchases and holds a few 
 thousand dollars worth of horses and wagons, and yet it so meets the 
 wants of the people dwelling in that State, so uses the tangible prop- 
 erty which it . possesses, so transacts business therein, that its stock 
 becomes in the markets of the State of the actual casli value of 
 hundreds of thousands of dollars. To the owners thereof, for the 
 purposes of income und sale, the Qorporate property is worth hun- 
 dreds of thousands of dollars. Does substance of right require that 
 it shall pay taxes only upon the thousands of dollars of tangible 
 property which it possesses ? Accumulated wealth will laugh at the 
 crudity of taxing laws which reach the one and ignore the other, 
 while they who own tangible property, not organized into a single 
 producing plant, will feel the injustice of a system which so misplaces 
 the burden of taxation. 
 
 "A distinction must be noticed between the construction of a State 
 laiw and the power of a State. If a statute, properly construed, 
 contemplates only the taxation of horses and wagons, then those 
 belonging to an express company can be taxed at no higher value 
 than those belonging to a farmer. But if the State comprehends 
 all property in its scheme of taxation, then the good will of an or- 
 ganized and established industry must be recognized as a thing of 
 value. The capital stock of a corporation and the shares in a joint 
 
94 Report of Tax Commission. 
 
 stock company represent not only the tangible property, but also the 
 intangible, including therein all corporate franchises and contracts, 
 and good will of the concern. 
 
 "Now, the same reality of its value of its intangible property 
 exists when a company does not confine its works to the limits of a 
 single State. Take, for instance, the Adams Express Company. 
 According to the return filed by it with the auditor of the State of 
 Ohio, as shown in the records of these cases, its number of shares 
 was 130,000, the market value of each $140 to $150. Taking the 
 smaller sum gives the value of the company's property taken as an 
 entirety as $10,800,000. In other words, it is worth that for the 
 purposes of income to the holders of the stock and for the purposes 
 of sale in the markets of the land. But in the same return it shows 
 that the value of its real estate in Ohio was only $25,170; of real 
 estate owned outside of Ohio, $3,005,157.52 ; or a total of $3,030,- 
 327.52; the value of its personal property in Ohio, $42,065; of 
 personal property outside of Ohio, $1,117,426.05; or a total of 
 $1,159,491.05, making a total valuation of its tangible property 
 $4,189,818.57, and upon that basis it insists that taxes shall be 
 levied. But what a mockery of substantial justice it would be for a 
 corporation, whose property is worth to its stockholders for the pur- 
 poses of income and sale $16,800,000, to be adjudged liable for 
 taxation upon only one-fourth of that amount. The value which 
 property bears in the market, the amount for which its stock can be 
 bought and sold, is the real value. Business men do not pay cash 
 for property in moonshine or dreamland. They buy and pay for 
 that which is of value in its power to produce income, or for pur- 
 poses of sale. 
 
 * * * * 
 
 "But where is the situs of this intangible property ? The Adams 
 Express Company has, according to its showing, in round numbers, 
 $4,000,000 of tangible property scattered through the different 
 States, and with that tangible property thus scattered,' transacts its 
 business. By the business which it transacts, by combining into a 
 single use all these separate pieces and articles of tangible property, 
 by the contracts, franchises and privileges by which it has acquired 
 and possesses, it has created a corporate property of the actual value 
 of $16,000,000. Thus, according to its figures, this intangible prop- 
 erty, its franchises, privileges, etc., is of the value of $12,000,000, 
 and its tangible property of only $4,000,000. Where is the situs 
 of this intangible property? Is it simply where its home office is, 
 where is found the central and directing thought which controls the 
 workings of the great machine, or in the State which gave it its 
 corporate franchise; or is that intangible properly distributed 
 wherever its tangible property is located and its work done ? Clearly, 
 as we think, the latter. Every State within which it is transacting 
 business and where it has property, more or less, may rightfully say 
 that the $16,000,000 of value which it possesses springs not merely 
 from the original grant of corporate power by the State which in- 
 corporated it, or from the mere ownership of the tangible property, 
 
Tax on Proportion op Capital Stock, Etc. 
 
 but it springs from the fact that that tangible property it has com- 
 bined with contracts, franchises, and privileges into a single unit 
 of property, and this State contributes to that aggregate value not 
 merely the separate value of such tangible property as is within its 
 limits, but its proportionate share of the value of the entire property. 
 That this is true is obvious from the result that would follow if all 
 the States other than the one which created the corporation could 
 and should withhold from it the right to transact express business 
 within their limits. It might continue to own all its tangible prop- 
 erty within each of those States, but, unable to transact the express 
 business within their limits, that $12,000,000 of value attributable 
 to its intangible property would shrivel to a mere trifle. 
 
 its 4: Hi i{: 
 
 "In conclusion, let us say that this is eminently a practical age; 
 that courts must recognize things as they are and as possessing .4 
 value which is accorded to them in the markets of the world, and 
 that no fine spun theories about situs should interfere to enable 
 these large corporations, whose business is carried on through many 
 States, to escape from bearing in each State such burden of taxation 
 as a fair distribution of the actual value of their property among 
 those States requires." 
 
 These clear, lucid, strong and unanswerable opinions make it clear 
 that the State can tax these corporations in the way provided. The 
 opinions in these cases make it unnecessary for us to say more. But 
 we will quote one other case which bears upon one of the subjects of Art. 5326. 
 the bill. It relates to the taxation of refrigerator car companies, 
 and other car companies, who charge mileage or otherwise receive 
 compensation for the use of their cars from the railroad companies. 
 It is' a recent case, being decided in April, 1899 (American Eefrig- 
 erator Transit Co. v. Hall), and upholds the right of Colorado to 
 tax the average number of cars of this company. The Supreme 
 Court, speaking through Justice Shiras, said : 
 
 "The American Eefrigerator Transit Company is a corporation of 
 the State of Illinois, engaged in the business of furnishing refriger- 
 ator cars for the transportation of perishable products over the vari- 
 ous lines of railroads in the United States, and receives as compen- 
 sation for the use of its cars a mileage of three-fourths of a cent per 
 mile from each railroad company over whose lines said cars are run. 
 
 sk * * * 
 
 "It having been settled, as we have seen, that where a corporation 
 of one State brings into another, to use and employ, a portion of its 
 movable personal property, it is legitimate for the latter to impose 
 upon such property, thus used and employed, its fair share of the 
 burdens of taxation imposed upon similar property used in like way 
 by its own citizens ; we think that such a tax may be properly assessed 
 and collected, in cases like the present, where the specific and indi- 
 vidual items of property so used and employed were not continuously 
 
96 Rei'okt of Tax Commission. 
 
 the same, but were constantly changing, according to the exigencieis 
 of the business, and t?hat the tax may be fixed by an appraisement 
 and valuation of the average amount of the property thus habitually 
 used and employed. Nor would the fact that such ears were em- 
 ployed as vehicles of transportation in the interchange of interstate 
 commerce render their taxation invalid." 
 
 As arguments are made, usually against the right to impose the 
 tax which we have provided for in Chapters 13 and 14 of the bill, on 
 the ground that these companies are engaged in interstate commerce, 
 or that they own a Federal charter, the arguments are met in advance 
 by the reproduction of the extracts from the opinions of the Supreme 
 Court. It is unnecessary to multiply extracts from these decisions, 
 or to say more upon this subject. 
 
 CHAPTER TWELVE. 
 
 PRIVILEGE TAX ON OOEPOEATIONS. 
 
 The tax imposed by Chapter 15 of the bill, is in lieu of part of 
 the taxes imposed by Chapter 9 of the Eevised Statutes, as amended 
 by Chapters 104 and 120 of the Acts of the Twenty-fifth Legisla- 
 ture, 1897, except that the provisions of that chapter which levy a 
 tax upon the gross receipts of certain corporations are made a 'part 
 of another chapter (see Chapter 16), which levies a tax upon the 
 gross receipts of corporations. The tax which we designate as a 
 "privilege" tax is now termed by Chapter 9 of the Revised Statutes 
 a "franchise tax." This tax is imposed upon foreign and domestic 
 corporations for the privilege granted them to do business in the 
 State as corporations. It is graduated according to the amount of 
 capital stock authorized by the charter of the corporation, ranging 
 from a tax of twenty dollars on corporations chartered by the State 
 with fifty thousand dollars of authorized capital stock, to fifty dol- 
 lars on those having an authorized capital of two hundred thousand 
 dollars, and providing that corporations shall pay an additional tax 
 of one dollar for each twenty-five thousand dollars of authorized 
 capital stock over five hundred thousand dollars. 
 
 Corporations created by the laws of other States or of any foreign 
 country that may be admitted to do business in the State, are taxed 
 in the same way, except that the tax is somewhat higher, running 
 
Privilege Tax on Cqjbpokations. 97 
 
 from twenty-five dollars on companies with twenty-five thousand 
 dollars authorized capital, to two hundred dollars on companies with 
 over two hundred and fifty thousand dollars; provided, that com- 
 panies having a capital of over five hundred thousand dollars shall 
 pay an additional tax of one dollar for each ten thousand dollars 
 in excess of that sum, up to one million. But if the authorized 
 capital exceeds one million dollars a further privilege tax of one dol- 
 lar on each twenty-five thousand dollars in excess of one million, is 
 imposed. We think the arrangement is better than the present law, 
 and will yield more revenue to the State. These taxes are collected 
 through the Secretary of State's office, and his'report for' 1898 shows 
 the following collections on r.ccoimt of charter fees and franchise 
 taxes: 
 
 Filing domestic charters $ 39,732 76 
 
 Filing permits of foreign corporations 3,675 00 
 
 Franchise tax collected. ; 111,043 25 
 
 Total $154,450 01 
 
 The fees for filing charters of corporations is fixed by Article 3439 
 of the Kevised Statutes.* Provision for the forfeiture of charters Arts. 5231 and 
 and permits of corporations is made. The Secretary of Stale is^^^' 
 required to notify each corporation on or before the first day of 
 March each year, of the date that the privilege tax will be due and 
 payable. 
 
 Foreign corporations doing business in this State without filing 
 their charters, and taking out a permit to do business here, as re- 
 quired by law, are denied the right to maintain any suit or action, 
 either legal or equitable, in the courts of this State. And it is pro- 
 vided, that every corporation, whether created by the laws of this 
 State or some other State or country, before it can maintain any 
 suit or action, legal or equitable, in any of the courts of this State, Art. 5233a. 
 upon any demand, must show that the privilege tax imposed has 
 
 *I desire to fall attention to the fact that such is also the case In the matter of 
 charter fees imposed by Article 2439 of the Revised Statutes. Under this article, 
 domestic corporations, except railroad, telegraph, street railway and express com- 
 paniei, the fees on which are higher still, but not too high, and a few favored cor- 
 porations that pay less fees, are required to pay a fee of twenty-five dollars on the 
 first ten thousand dollars of their authorized capital stock, and five dollars for each 
 additional ten thousand dollars of such stock, or fractional part thereof, without 
 limit, while on foreign corporations the fees are much lower. To illustrate: A 
 foreign corporation with a capital stock of S100,000 pays a fee of only $25, while a 
 domestic corporation, with that amount of stock, pays $71) ; with a capital stock of 
 $500,000, a foreign corporation pays a fee of only S50, while a domestic corporation, 
 7— T. C. 
 
98 ' Rbpobt of Tax Commission. 
 
 hean fully paid. This is intended to make these corporations keep 
 their privilege tax paid up. More than half of the corporations* 
 which have been granted charters or permits to do business as suoh, 
 hftve failed to pay this tax, which is now designated "franchise" .tax. 
 We beliave the provision a good one, and that it will largely inerjease 
 the revenues from this source. The provisions of the cha/pter im- 
 posing a privilege tax do not apply to railroad companies, telegrajih 
 companies, telephone companies, express companies, or sleeping jcar 
 companies. Nor shall the provisions of the chapter be construed 
 to authorize .any corporation chartered under the laws of this Sta±e, 
 or formed under the laws of any other State or government, to carry 
 on any business in any manner contrary to the laws of Texas. 
 
 CHAPTER THIETEBN. 
 
 TAX ON GUOSS BECJill'TS OF CERTAIN CORPOlLiTIONS. 
 
 This is not a new form of taxation in Texas. For many years the 
 State has collected a tax of one per cent, on the gross receipts of 
 railroads on passenger earnings. More recently life and fire insur- 
 ance companies, express companies and sleeping car companies have 
 been paying a tax upon gross receipts. The taxation of gross receipts 
 is provided for in Chapter 16 of the Tax Bill, and the list of com- 
 panies very much enlarged. The tax is imposed upon express corn- 
 Art. 3234. panics at the rate of two per cent, on the gross receipts on business 
 arising and terminating within the State. The tax now collected 
 from express companies is one and one-half per cent, on such gross 
 receipts, and is the only tax they pay in the State, except an ad 
 valorem tax on a few thousand dollars worth of horses and carts, 
 
 with the same amount of stock, pays $270; with a capital stock anywhere between 
 J.500.000 and 81,000,000, a foreign corporation pays a fee of $100, while a domestic cor- 
 poration, with that amount of stock, pays $520; and if the stock of a foreign cor- 
 poration is anywhere above $1,000,000, without limit, it only pays a fee of $200. hut ji 
 domestic corporation must pay tlio sum of S.-ia). and $.)0 for each $10,000 worth of stoqjt 
 in excess of $1,000,000, without limit. This discrepancy Is glaring, and entirely out 
 of all just proportion."— Secretary of State's Report, for 1898, p. 9. 
 
 *According to a statement made by the late Secretary of State, the books In his 
 office showed 8,456 corporations, foreign and domestic, authorized to do business in 
 the State. Of this number only 3,200 had paid their franchise tax 
 
Tax on Gross Rkukiptsj of Ckut^jix Corporations. 99 
 
 and office furniture. Tie highest tax paid by any company in the 
 State Ib two and one-half ,per -cent, on the gross receipts of sleeping Art. &m^- 
 eansompanies. This is the tax now imposed U|)on these oorporations 
 on business done within the State. Wh^rf companies are taxed two 
 per cent, on, gross receipts. This is a new item, as wharf companies Art. 5234b. 
 pay Jio tax now on gross receipts. Telegraph companies are now 
 taxed one cent on jeaeh full rate message, and one-half of a. pent on Art. sa^o. 
 eaoh ha'if rate message originating and terminating in the State. 
 This is changed and a -tax .of two per cent, on the gross receipts on 
 all business done within the State is imposed on telegraph compa- 
 nies. T^ephone companies are now taxed twenty-five cents per 
 annum on each 'phone in actu^gl use. This is also changed, ajjd aArt. 5234d. 
 ^x of two per cent, on the gross receipts of telephone companies on 
 bnsiiiess originating and terminating within the State, is provided 
 for. Jjife, fire, marine, accident and other insurance cor^panies are 
 now ta?:ed on their gross receipts from business done within the 
 State. Each life insurance company, and e^ch life and accident 
 insurance company now pay two per cent, on the gross premiiim 
 receipts, and each fire insurance company pays one-h^lf of one per 
 cent, on gross premium receipts; each marine, hea,lth, liye stock,, 
 guarantee ox accident insurance company, pays one per cent, on 
 gross premium receipts. • In the bill submitted these compapies are 
 taxed as follows on gross receipts : Life, and life and accident com- Art. 5234e. 
 panies, two per cent. ; fire companies, one per cent. ; marine, health, 
 and live stock companies, two per cent.; accident companies, two 
 per cent. ; tornado companies, two per cent. ; surety and guaranty 
 companies, two per cent. The railroad companies are taxed one per 
 cent, on the gross receipts of business arising from freight and 
 passenger traffic within the State. This is the rate now applied 
 against them, b.ut it affects their passenger business only. Its appli- Art. i2ut. 
 qation to freight receipts is an ,ext6nsion of the .operation of the t.ax. 
 Street car companies, gas companies, electric light companies, and 
 water companies, are taxed one-half of one per cent, on their gross Art. sasig. 
 receipts. Kow an oedupation tax of $3.00 on each mile of street car 
 track operated is imposed against street car companies or against 
 persons owning and operating the same ; persons or companies man- 
 ufacturing and owning gas plants are taxed, as an occupation, thirty- 
 five dollars in cities over ten thousand inhabitants, and in towns 
 less than ten thousand, twenty dollars; the same rate of taxation is 
 imposed against persons or companies operating electric light and 
 water companies as that against gas companies. Persons, compa- 
 nies, and associations manufacturing or selling coal oil, naptha, ben- 
 
100 
 
 Kepo^it of Tax Commission. 
 
 Art. 5234h. 
 
 Art. .">2:i4i. 
 
 zine or other mineral oils frpm petroleum, are taxed two per cent, 
 on the gross receipts from such business done within the State. This 
 is a new subject of taxation. Text-book companies are taxed two 
 per cent, on the gross receipts from business done within this State. 
 This, too, is a new subject of taxation, as is also' that imposed upon 
 car companies doing business with the railroad companies of this 
 Art. 5234J. State by leasing, hiring, renting or charging mileage for use of cars. 
 The class of persons and companies tax^d on gross receipts by 
 Chapter 16, who now pay a tax on gross receipts or an occupation 
 tax, paid to the State the following sums in 1898 : 
 
 Insurance companies $100,613 61. 
 
 Telephone companies 3,485 73 
 
 Sleeping car companies • ■ . ■ 3,863 25 
 
 Express companies ■ ■ 11,833 31 
 
 Eailroad companies 57,004 37 
 
 Telegraph companies ■' 7,695 67 
 
 Electric light companies Ij861 00 
 
 Gas companies ■ ■ ■ ■ ^^^ ^^ 
 
 Water companies 1,065 00 
 
 • It will not be questioned that the State has the power to tax the 
 gross receipts, we presume, as provided for, inasmuch as this kind 
 of tax has been paid by a number of persons, companies and corpor- 
 ations heretofore, on business done within the State. Indeed, the 
 decisions warrant the taxing of the entire gross receipts of corpora- 
 tions on business done by them, including the pro rata of interstate 
 business as represented by that portion of it earned within the State. 
 On this point we quote from State of Maine v. Grand Trunk Rail- 
 way Company, 143 U. S.,'317: 
 
 "The privilege of exercising the franchises of a corporation within 
 a State is generally one of value, and often of great value, and the 
 subject of earnest contention. It is natural, therefore, that the cor- 
 poration should be made to bear some proportion of the burdens of 
 government. As the granting of the privilege rests entirely in the 
 discretion of the State, whether the corporation be of domestic or 
 foreign origin, it may be conferred upon, such condition, pecuniary 
 or otljerwise, as the State in its judgment may deem most conducive 
 to its interests, or policy. It may require the payment into its treas- 
 ury, each year, of a specific sum, or may apportion the amount 
 exacted according to the value of the business permitted, as disclosed 
 by its gains or receipts of the present or past years. The character 
 of the tax or its validity, is not determined by the mode adopted in 
 fixing its amount for any specific period or the times of its payment. 
 The whole field of inquiry into the extent of revenue from sources 
 at the command of the corporation, is open to the consideration of 
 
Tax ok Gross Receipts of Ceetain Corporations. |o I J , 10 
 
 the State, in determinmg what may be justly exacted for the pHy- >s ^ ^y ^'S^/ 
 ilege. The rule of apportioning the charge of the receipts of thSv^^^K^ t^^x 
 business would seem to be eminently reasonable and likely to produce ' - 
 the most satisfactory results, both to the State and the corporation 
 taxed." 
 
 Under the Maine statute of 1881, which was passed on, the method 
 of arriving at the amount of tax due was as follows : The amount 
 of the gross transportation receipts as returned to the railroad com- 
 missioners was divided by the number of miles of railroad operated, 
 to ascertain the average gross receipts per mile. The railroad com- 
 pany was a Canadian corporation, and the particular road held 149^ 
 miles of road, only 82^ of which was in Maine. The gross earnings 
 of the whole line were taken to ascertain the earnings per mile, and 
 the tax for the miles in Maine fixed in the proportion that the earn- 
 ings for the miles in the State bore to the earnings of the entire line. 
 
 In the "State Freight Tax" cases the Supreme Court said the tax 
 was illegal and void. But this was a case where the State attempted 
 to collect a tax upon the tonnage of freight transported by a railroad 
 company (Philadelphia & Eeading K. E. Co. v. Penn., 15 Wallace, 
 233). But in the other case of Philadelphia & Reading Railroad 
 Company v. Pennsylvania, the State law taxing the gross receipts 
 was held to be constitutional, and the law was sustained. The 
 Supreme Court, in this case, the opinion being by Justice Strong, 
 said: 
 
 "We have recently decided in another case between these parties, 
 that freight transported from State to State is not subject to State 
 taxation, because thus transported. Such a burden we regard as an 
 invasion of the domain of Federal power, a regulation of interstate 
 commerce, which Congress only can make. If, then, a tax upon the 
 gross receipts of a railroad, or canal company, derived in part from 
 the carriage of goods from one State to another is to be regarded as 
 a tax upon interstate transportation, the question before us is already 
 decided. The answer which must be given to it depends upon the 
 prior question, whether a tax upon gross receipts of a transportation 
 company is a tax upon commerce, so far as that commerce consists 
 in moving goods or passengers across State lines. ITo doubt every 
 tax upon personal property or upon occupations, businesses or fran- 
 chises, affects more or less the subjects and operations of commerce. 
 
 "The tax is laid upon the gross receipts of the company; laid upon 
 a fund which has become the property of the company, mingled with 
 its other property, and possibly expended in improvements or put 
 out at interest. The statute does not look beyond the corporation 
 to those who may have contributed to its treasury. The tax is not 
 levied, and, indeed, such a tax cannot be, until the expiration of 
 ^ach half year, and until the money received from freights, and from 
 
102 RiiPOBT OF Tax CoMStrssiox. 
 
 other sources of income, has actually come into the company's hands. 
 Then it has lost its distinctive character as freight earned^ by hav- 
 ing become incorporated into the general mass of the company's 
 property. While it must be conceded that a tax upon interstate ' 
 transportation is invalid, there seems to be no strong reason for 
 denying, the power of a State to tax the fruits of such transportation 
 after they have become intermingled with the general property of the 
 carrieTj than there is for denying her power to tax goods which have 
 been imported, after their original packages have become broken, 
 and after they have been mixed with the mass of personal property 
 in the country." 
 
 It is decided, therefore, that gross receipts are subject to taxation^ 
 for in this latter case the law of Pennsylvania levying a tax of three- 
 fourths of one per cent, on the gross receipts of railroads, was the 
 object of attack. The .proportion of the interstate haul goes to 
 make up the gross receipts, and yet, upon the ledgers of the company 
 it loses its distinctive character and becomes a part of the mass of 
 earnings or property of the company. 
 
 As to the right to tax the gross receipts of corporations of other 
 States on the business they do in Texas, some question may be raised. 
 But we have been taxing foreign insurance companies this way for 
 some time. So haTe all the States. The payment of the tax is one 
 of the conditions imposed by the State, before the right to do busi- 
 ness here is granted. And wherever persons in the State or corpor- 
 ations created by the State, are taxed in a like manner and in the 
 same sum as foreign corporations, complaint cannot be made. If, 
 then, the manufacturer and seller of the refined products of petro- 
 leum, in another State, who has been granted permission to do 
 business in this State, is required to pay this tax, he cannot complain 
 90 long as those located within the State a're taxed in the same way. 
 For illustration, an extract from the opinion of the Supreme Court, 
 in the case of Hinson v. Lott (8 Wallace, 148), is given. In that 
 case an act of the Alabama legislature imposed a tax of fifty cents 
 per gallon on all whiskey, in the following language : 
 
 "Section 13 of the statutes referred to in the bill, enacts that 
 'Before it shall be lawful for any dealer or dealers in spirituous 
 liquors to offer any such liquors for sale within the limits of this 
 State, such dealer or dealers introducing any such liquor into the 
 State shall first pay the tax collector of the county into which' such 
 liquors are introduced, a tax of fifty cents per gallon upon each and 
 every gallon thereof.' " 
 
 A dealer in Mobile, who had bought five barrels of whiskey in 
 Ohio and also a lot of five barrels in Louisiana, contested the act 
 on the- ground that, it was in conflict with the Constitution' of the 
 United States. The law was held to be an appropriate and legiti- 
 
Tax on Gross Receipts of Certain Cppi'ORATioNs. 103 
 
 mate exercise of the taxing power of the State, as the following 
 extract from the opinion of the court will show: 
 
 "A tax is imposed by the previous sections of the same act, of 
 fifty cents per gallon on all whiskey and all brandy from fruits 
 manufactured in the State. In order to collect this tax every dis- 
 tiller is compelled to take out a license and to make regular returns 
 of the amount Of distilled spirits manufactured by him. On this he 
 pays fifty cents per gallon. So, that vt'hen vi^e' come, in the light of 
 these earlier sections of the act, to examine the thirteenth, fourteenth 
 and fifteenth sections, it is found that no greater tax is laid on 
 liquors brought into the State than on those manufactured within 
 it. And it is clear that whereas collecting the tax of the distiller was 
 supposed to be the most expedient mode of securing its payment, as 
 to liquors manufactured within the State, the tax on those who sold 
 liquors brought in from other States was only the complimentary 
 provision necessary to make the tax equal on all liquors sold in the 
 State. As to the effect of the act in such as we have described, and 
 it institutes no legislation which discriminates against the products 
 of sister States, but merely subjects them tO the same rate of taxa- 
 tion which similar articles pay that are manufactured within the 
 State, we do not see in it an attempt to regulate commerce, but an 
 appropriate and legitimate - exercise of the taxing power of the 
 States." 
 
 Another case of importance bearing upon this point, is that of 
 Woodruff V. Parham (75 TJ. S., 123), involving the right of the city 
 of Mobile to levy a tax upon the sales of merchandise, a right con- 
 ferred by the legislature in granting its municipal charter. The 
 Supreme Court held that "the collection of a tax on sales at auction, 
 is valid as applicable to goods which are products of other States, 
 sold in original packages." In the opinion in this case it is said: 
 "The case before us is a simple tax on sales of merchandise, imposed 
 alike upon all sales made in Mobile, whether thb sale be made by a 
 citizen of Alabama, or of another State, and whether the goods are 
 of the produce of that or some other State. There is no attempt 
 to discriminate injuriously against the products of other States or 
 the rights of their citizens, and the case is not, therefore, an attempt 
 to fetter commerce among the States, or to deprive the citizens of 
 other States of any privilege or immunity possessed by citizens of 
 Alabama." 
 
 No attempt is made in the bill which we submit to fetter com- 
 merce between the States nor to deprive citizens of other States of 
 any right they may have under our Constitution. But the tax im- 
 posed is equal on all affected. 
 
 Articles of daily consumption and of common use and utility, are 
 being held and controlled by corpora tionsj and their property inter- 
 
104 K,EPQKT OF Tax Commission. 
 
 ests and profits are very great. Their property being in a large 
 degree intangible, it is difficult to reach it for the purposes of taxa- 
 ■'ion by direct methods. Kesort is had, therefore, to a tax upon their 
 gross receipts from business, the State having created the corpora- 
 tion or having granted the permit to do business, to a corporation 
 created by another State. The extracts from the opinions in the 
 cases cited is for the purpose of showing to what extent the State 
 may go in taxing gross receipts. 
 
 CHAPTER FOURTEEN. 
 
 TAX ON THE FRANCHISE OF CORPORATIONS. 
 
 Chapter 17 of the tax bill imposes a tax upon the franchises of 
 corporations. This is not meant to be an extra tax, but a method, 
 simply, of reaching all the property of corporations affected by it, 
 for taxation. It is provided that all corporations formed under the 
 laws of this State shall make out a sworn statement showing the 
 amount of the capital stock issued, and the amount of bonds out- 
 standing, and the value of such stock and bonds added together shall 
 be taken as the true value of the corporate property of any such 
 corporation, for purposes of taxation. The real and personal prop- 
 erty that may have been rendered for taxation is to be deducted from 
 the total or true value of all the corporate property as ascertaineid 
 by adding together the value of the stock and bonds. After making 
 this deduction the assessor is required to assess the amount repre- 
 senting the difference between the value of the real and personal 
 property as rendered and the real value of the corporate property so 
 ascertained, as the value of the franchises of the corporation. 
 
 As will be seen from the above statement the purpose in provid- 
 ing this method of classing a part of the property of a corporation 
 as franchises is to reach that part of the value of property held by 
 corporations which is usually not rendered for taxation. It is called 
 franchise for convenience in assessing it, and may amount to much 
 or little. In any event it will be in value that sum of the total value 
 of the property of which it may be a portion, that is not represented 
 by real and personal property on the list rendered the assessor. 
 
 Our Constitution says tliat "no irrevocable or uncontrollable grant 
 
Tax on tub Franchise of CoepoSations. 105 
 
 of special privileges or imiminities shall be made; but all privileges 
 and franchises granted by the legislature, or created under its author- 
 ity, shall be subject to the control thereof." There can be no ex- 
 clusive franchises granted, therefore, in this State, and it follows that 
 three or more persons associating themselves together for the pur- 
 pose, can incorporate by paying the cost and expense incident to 
 securing a charter under the general law. It also follows that no man 
 or set of men can secure a monopoly to do or carry on any particular 
 business in this State by merely incorporating under the general law. 
 Our State Supreme Court, in the case of a street railway company,* 
 holds that a corporation incorporated under the general law acquires 
 thereby no right other than a corporate existence, and no powers 
 aside from those which the law declares the corporation may exer- 
 cise, except such as are necessary and proper to the carrying on the 
 business contemplated and authorised by the charter. N'or can a 
 city grant an exclusive use or a monopoly of the use of its streets. 
 The value of a franchise may depend on the rights, privileges and 
 benefits acquired, and the uses thereof. But the franchises and 
 rights acquired from a city or town are as much subject to taxation 
 by the State as any other property. 
 
 The purpose is to reach the total value of all the property owned 
 by any corporation for taxation. This may consist of tangible and 
 intangible property. The value of such property may be enhanced 
 by reason of the franchises enjoyed. If so, the franchise value per- 
 meates the property, and the entire value of all the property will be 
 reached by taxing the value at which its stock, or its stock and bonds, 
 are selling, or are actually worth. If the physical property as repre- 
 sented by the realty and personalty of any corporation, is listed at 
 less than its market or real value, the tax assessor is commanded by 
 this law to assess the difEerence as franchise. 
 
 Massachusetts uses a method similar to this in arriving at the 
 taxable assets of corporations and her Tax Commission of 1898 
 speaks of the workings of the law with much satisfaction. The 
 effect of the provisions of this chapter, if enacted and enforced, will 
 be to greatly increase the tax values in this State. Suitable penal- 
 ties are prescribed for officers of corporations failing to make the 
 sworn statement required to be made annually to the assessor. 
 
 A corporation is but an artificial being, created by the government, 
 and existing only in contemplation of law, but possesses many of the 
 properties and attributes of natural persons. To a corporation the 
 
 *See Ft. Worth Street Eailway Company v. Eosedale St. Ey. Co., 68 Texas, 169. 
 
106 ,,, REPORT OP Tax Commission. 
 
 franchise is what the soul is to a natural man. The granting of the 
 franchise by the government brings this artificial person— the cor- 
 poration—into existence. If the government which creates a cor- 
 poration seizes its franchises such seizure works a dissolution' of the 
 corporation and* it no longer exists in contemplation of law. To a 
 corporation that is prosperous and profitable this "right to exist in 
 contemplation of law," is very valuable. But the Constitution and 
 laws of Texas confer no exclusive grants and monopoly to corpo- 
 rations. A corporation to carry on a partieular business under a 
 given name may find another corporation formed to conduct the same 
 kind of business by its side as a competitor. Therefore, a franchise 
 may be worth much or little in proportion to the advantageous uses 
 made of it and the profits accruing to the- holders by reason of its 
 enjoyment and use in connection with the tangible property neces- 
 sary to its exercise. The franchises granted to what are termed 
 semi-public corporations, exercising the right of eminent domain, 
 are, of course, regarded of much higher value than are those granted 
 to 1^ simple corporation to do a mercantile business, or to conduct a 
 county fair. Each may be valuable in the proportion that the capi- 
 tal in each is profitably employed. One or both ma^r, of course, 
 have a fictitious or speculative value, according to cirfiumsta-nces. 
 One, by reason of the probable profits being small or nothing, may 
 have no competitor in the particular business engaged* in, while the 
 otherj by reason of the profitableness of the business, may have many 
 competitors. But the value of each will be reached when you meas^ 
 ure the combined value of its property by the price at which the 
 interests or shares in the corporation^ togetTier vnth its bonds, if 
 any be outstanding, are being, or can be, converted into cash. Tliis 
 is the full value of the corporate property, and to reach it for taxa- 
 .tion is the purpose of the bill which we have formulated. The 
 method of measuring the value is one of convenience and certainty. 
 To provide a tax upon th'e intangible property, or franchise of a cor- 
 poration, may be exercised at the discretion of the legislature. The 
 legislature may say that a franchise is worth one dollar or a milliori' 
 dollars' — any sum in the will of the legislature, and t&t it accord- 
 ingly. Such valuation might be fictitious; it -might be real. Bu^ 
 when all the properties entering into value .are considered in fixiag 
 the price of a thing, that price is all it is worth ; to tax it for more 
 would be wrong and unjust. 
 
Tax on- Buildin'(; and Loan Associations. 107 
 
 CHAETBE FIFTEEN. 
 
 TAX ON building! AND LOAN ASSOCIATIONS. 
 
 Chapter 18 of the bill provides a method for reaching the property 
 of building and loan associations for taxation. They are required 
 to file a statement with the ass,essor, which report shall be iinder 
 oath, and shall show the amount of cash on hand and amount of 
 notes held by them and secured by mortgages, on the first day of 
 January each year, loaned and outstanding. The assessor is then 
 required to assess the amount of cash on hand, and also the notes Arts, sass and 
 secured by mortgages and real estate owned by the association. ^'^' 
 Ender the law taxing, real and personal property, the property held 
 by such companies and associations are now taxable, but no method 
 of ascertaining the amount and value of property held by them is 
 prescribed. Penajlties for failure to make the reports are provided. 
 We believe that the method suggested in this chapter of the bill will 
 prove the means of reaching all the property of huilding, loan and 
 savings associations, for taxation. 
 
 Municipal Taxes to Pay Railway Subsidies. 
 
 The provisions of the chapter on this subject, Chapter 19, are the 
 same as the present law. It appears from reports received By the 
 Tax Commission that Blrazoria county has $76,000; Galveston 
 county, $273,000; Harrison, $23,050; and Smith, $109,200; a total 
 for these counties of $474,350 of railroad subsidy bonds outstand- 
 ing. Bexar county has outstanding railroad subsidy bonds, but 
 fro±i the report from that county it does not appea;r what portiOii 
 of the county debt is due to this dause. The following cities owe 
 railroad subsidy bonds in the sums named: Bonham, $10,00'0; Dal- 
 las, $63,000; MeKinney, $4,750;* San Antonio, $51,000; Waxa- 
 hachie, $41,300; Sherman, $61,084.08; total, $231,134.08. It is 
 for the purpose of providing for the assessment and collection of 
 a tax'tb pay interest and create a s-inMng fund for discharging the 
 , principal of these bond's that Chapter 19 is made necessary. 
 
 *R!iilroad depot bonds. 
 
108 Report of Tax Commission. 
 
 Taxation in New Counties. 
 
 Chapter 20, affecting the election of assessors and the transcribing 
 of assessor's rolls for new counties, is the same as the present law. 
 
 Suits to Collect Taxes. 
 
 Suits instituted to collect taxes and penalties imposed by Title 
 104, are given priority over all suits pending in any of the courts 
 of the State. 
 
 CHAPTER SIXTEEN. 
 
 BONDED DliBTS AND TAX RATES. 
 
 From data we have gathered, it appears that the total indebted- 
 ness of the counties of the State amounts to $11,095,362.12.* The 
 average tax rate for the counties is 59 cents on the $100. Add to 
 this the State tax as at present, which is 20 cents for general State 
 purposes and 18 cents for school purposes, and it makes the average 
 State and county tax rate 97 cents on the $100. This average is 
 taken from the 224f organized counties in the State reporting to us. 
 The following named counties have no bonded debt: Angelina, 
 Collin, Crosby, Ector, Gillespie, Jeff Davis, Kinney, Midland, 
 Nacogdoches, Ochiltree, Pecos, Polk, Eoberts, Refugio, Rusk and 
 Washington. The lowest tax rate in any county for county pur- 
 poses is 25 cents on the $100, and the highest, $1.20.§ 
 
 Over one hundred cities and towns have reported, the amount of 
 their bonded indebtedness to us, and the interest rate, in answer to 
 inquiries on the subject. The total aggregate debt of these cities 
 and towns, as reported is $17,606,684.08. Of this sum the cities 
 Having over ten thousand population and special charters fTim the 
 legislature, towit: Austin, Dallas, Denison, El Paso, Fort Worth, 
 Galveston, Houston, San Antonio, Sherman and Waco, owe $14,- 
 892,884.08. The balance, or $2,713,800 being due by towns with 
 less than ten thousand population. 
 
 Eighteen incorporated towns report that they have no bonded 
 
 *Not Including Navarro and Zapata counties. whi<-li failed to report their bonded 
 debt, 
 tlncludlng Loving county, now disorganized, but owing a bonded debt. 
 SGllIosple lias the lowest, and Marlon the highest rate of taxation, tor 189S. 
 
Bonded Dkbts and Tax IIjATes. 109 
 
 debt. The average tax rate for municipal purposes of the cities 
 haYing over ten thousand population is $1.6968, and in cities and 
 towns' of less than ten thousand population/ the average is 79.05 
 cents on the $100. The general average on the towns and cities 
 reported is 85.83 cents on the $100. 
 
 There appears to be a large increase in the bonded indebtedness 
 of the counties and cities of the State since 1890. A portion of 
 this increase is attributable to an increase in the number of organ- 
 ized counties and to the increase in the nuniber of towns in the 
 State. The county and city debts in 1890 are herewith given in 
 comparison with 1898, as reported: 
 
 1890. 1898. 
 
 Counties $6,891,714.00 $11,095,362.13 
 
 Cities. and towns 8,938,853.00 17,606,684,08 
 
 State debt 4,317,515.00 3,993,030.00 
 
 This shows an almost doubling of the city and town indebtedness 
 in eight years and- ani increase of nearly one-half in the coiinty debt 
 for .the same period. The State debt has decreased in the same 
 time more than twenty-five per cent* The assessed valuation of 
 all kinds'of property for ad valorem taxation by the State and county 
 in 1890 was $780,898,605, and in 1898, it was $854,619,365, an 
 increase of $73,730,760. There is no data' accessible to us that 
 shows the assessed values in the cities and towns of the State. 
 Tables or statements showing the debt of each county, city and town 
 in the State, from which we could get information, are published 
 as an appendix to this report. We also publish in this appendix 
 
 *The report of the ComptroUertor 1898 shows that of the outstanding State bonds 
 only 8737,990.00 are owned by individuals. The remainder is held by the State for 
 the' benefit of the following funds: Orphan Asylum fund, $9,200; Lunatic Asylum 
 fund, Sm,70D; Deaf and Dumb Asylum fund, $61,000; Blind Asylum, $111,500; Agri- 
 cultural and Mechanical CoJlege, $209,000; Permanent University fund, $578,5i0; Per- 
 manent State Free School fund, $2,173,100. 
 
 . The Permanent State Free School fund owns bonds and other securities as fol- 
 lows: 
 
 State bonds ~ 3 2,173,100 00 
 
 County bonds '..: S,329,255 03 
 
 Kailroad bonds 1,603,317 00 
 
 Cash on hand Nov. 25th, 1899 1,449,009 33 
 
 Land notes (estimated by State Treasurer) 12,000.01)0 00 
 
 Total ■ $20,554,681 38 
 
 In addition to the above the State B'ree School fund owns about 16,000,000 acres of 
 unsold land worth one dollar per acre, making the total Free School Fund of the 
 State, on this estimate, $36,554,681.38. In addition to the State school fund, the sev- 
 eral counties of the State have a permanent free .school t'und consisting of lands 
 granted them by the State, or the proceeds of sale thereof, which ^.mounts t^ sev- 
 eral million dollars. 
 
110 Report of Tax Commissiox. 
 
 a statement showing the assessed values, State and county rates, and 
 other information, from the different States of the Union, as far as 
 we could obtain reports from them on the subjects inquired about. 
 We think this appendix furnishes information that is most valuable 
 at this time. 
 
 CHAPTEE SEVENTEEN. 
 
 CONCLUSION. 
 
 We have spoken of the general inclination to evade taxatioi;ij of 
 the practice to undervalue property in listing it to the assessor; of. 
 the inequalities in the system and manner of ,the administration of 
 the tax laws. These things are known to all people. Every State 
 has to contend with them. Every man knows that it takes money to 
 pay the expense of the government, yet each one strives to contribute 
 as little as possible, especially when the revenue is levied and col- 
 lected by direct operation of the law upon the citizen and his prop- 
 erty. Governments deriving their powers from the consent flf the 
 go.verned get the authority from them to exact a sum sufiBcient for 
 the administration of government, from such citizen, in the propor- 
 tion to his ability to pay and the benefits flowing to him in protec- 
 tion of -his inalienable rights. Direct taxation, therefore, in a sum 
 exactly equal upon each hundred dollars possessed by the citizen, 
 in theory, at least, is just. The injustice to the citizen follows when 
 the government exacting it of him, levies and collects more than it 
 needs for a proper and honest administration of afEairs; injustice 
 to his government and to himself is done by the citizen when he 
 withholds a fair and, just proportion of the means necessary to 
 secure protection and justice by under-valuing his property, or hid- 
 ing it entirely from taxation. 
 
 But much of the inclination to shirk taxation is due to a belief 
 that public funds are often improperly expended; often wasted in 
 extravagance; often levied to meet debts that have been unneces- 
 sarily and unjustly imposed. Too often public debts are created 
 through the influence of the few and to pander to a false idea of 
 progression. This has been too much the case in Texas, especially 
 with the cities and towns. Unnecessary public debts entail unneces- 
 
Conclusion. , 111 
 
 gary burdens on the people and they begin to plan how to evade 
 them. 
 
 As shown by the preceding chapter, the total debt of the counties, 
 /dties a.nd towns of the State has greatly increased. The State is 
 dotted with thriving and growing towns. They are young and the 
 public improvements which older and larger towns in some of the 
 older States have gotten along without, are common in Texas towns. 
 The acquirement of such improveflaents has led to the creation of 
 bonded debts, resulting in increased tax rates to meet current ex- 
 penses and interest charges. Disregard for proper limitations in 
 expenditures, and constitutional provisions in some instances, has 
 led to the creation of excessive debts which the courts could not 
 sustain and the process of scaling them, and repudiation in part, 
 followed. Eepudiation is distasteful to every right-thinking man 
 and the severest penalties should be visited upon those in charge of 
 public affairs who adopt and pursue a poiicy in disregard of con- 
 stitutional limitations, which for the time being niay be hidden by 
 a system of fraudulent jiadding of vailuee, but ultimately bringing 
 the public credit of & community into dishonor. In recent years, 
 fiince the amendment to the Constitution, a closer scrutiny of munic- 
 ipal securities has been given to the State authorities, and we believe 
 that a furtiher limitation upon .the amount of tax that counties, cities 
 and towns are allowed to impose for general uses, should be made. 
 Profligacy in the management of municipal finances, the world over, 
 seems to be the rule. But because it is so is not a good reason why 
 Texas should not undertake to make her counties and cities and 
 towns an exception to the rule. If the maximum tax that a oity 
 or town is permitted to levy be lowered, it will almost certainly fol- 
 low that the tax rate will also be lowered. Low taxes will be fol- 
 lowed by higher and truer valuations and greater development, and 
 higher and truer valuations and development, will be followed by 
 still lower taxes. 
 
 A poll tax of one dollar and fifty cents is imposed by the State 
 upon every male citizen between the ages of 21 and 60 years. One 
 dollar of this goes into the available school fund and fifty cents vo 
 the general revenue fund of the State. Complaint is often made 
 that this tax is not paid. It appears that in 1898 that the poll tax 
 assessed amounted to $773,487.34. Of this $353,734.11 was not 
 collected, showing the actual revenue derived from poll tax to be 
 $520,753.13, two-thirds of which went to the available school fund 
 and the other third to the general revenue fund. The Comptroller's 
 report shows the nuniber of polls assessed for the year named to be 
 
112 Rbpobt of Tax Commission. 
 
 506,147. The figures indicate that there were 168,000 voters in 
 Texas between the ages of 21 and 60 years who did not pay a poll tax. 
 
 In comparison with the tax rates of most other States of the 
 Union, that of Texas is already low— only three States have as low 
 a rate— but if the bill is enacted by the legislature, it will reduce 
 the tax rate for State purposes nearly fifty per cent. The State, 
 nor any subdivision, should levy and collect one cent more of taxes 
 than is necessary for an efiBcient, economical and just administra- 
 tion of affairs. 
 
 It has been said that — 
 
 "Whoever hopes a faultless tax to see, 
 Hopes what ne'er was, is not, and ne'er shall be." 
 
 In the' preparation of the bill which we were instructed by the 
 act creating the Tax Commission, to frame, we have aimed at 
 equality in values and consequently at equality in taxation. 
 
 Taxation is a great subject. Out of it flows inuch good or evil, 
 according as it may be abused or as the means coming to the gov- 
 ernment may be used. In a government where all people are sup- 
 posed to have equal rights and benefits, taxation should be based 
 on equality of sacrifice for the common good. , 
 
 The work committed to us has been indeed difficult, onerous and 
 delicate, and no effort has been spared to do it in a manner worthy 
 of its importance. 
 
 If the accompanying bill be enacted into law, then an ad valorem 
 tax rate of twelve and one-half cents on the hundred dollars, as pro- 
 vided in the bill, will easily produce sufficient revenue to pay the 
 expense of the State government. A like sum, supplemented with 
 the revenues derived from the permanent school fund, will be ample 
 to maintain the public free schools in the State for a term of six 
 months in the year. This will be a reduction of the ad valorem 
 for general revenue and school purposes from 38 to 25 cents on the 
 hundred dollairs. The revenue derived from the tax on gross re- 
 ceipts and from the privilege tax on corporations will be largely 
 increased over the sum now derived from these sources. If the 
 bill should become a law as it is submitted, the ad valorem tax rate 
 will be so largely decreased as to invite the investment of money in 
 enterprises that will further build up the State and develop its re- 
 sources. As framed, the bill will undoubtedly reach large property 
 values that now contribute nothing. It will relieve some of the tax 
 burdens of the owners of property which now contributes more than 
 
Conclusion. 113 
 
 its equitable proportion. This was the purpose in assigning this 
 labor to a Tax Commission. 
 
 We have striven to perform the duty in a spirit of justice and 
 fairness and it is hoped that the product of our labor will meet with 
 approval. Certainly, a bill which reduces taxation on property 
 nearly fifty per cent, will not be regarded by the people with dis- 
 favor. It is transmitted to the legislature to deal with as the wis- 
 dom of the two houses may determine. 
 
 Joseph D. Satbks, Chairman, 
 
 E. W. PiNLET, 
 
 Joe Lee Jameson^ 
 0. B. Colquitt. 
 
 [Note.— The Oommlssion desires to acknowledge their indebtedness to Mr. A. G. 
 Schluter, who acted as stenographer, for the many and important services rendered 
 by him in addition to his strictly clerical labors.] 
 
 K -T. C. 
 
THE TAX BILL. 
 
CONTENTS. 
 
 Chapter One. 
 
 PAGE. 
 
 Of the Levy of Taxes 119 
 
 Chapter Two. 
 Payment of Occupation Taxes 121 
 
 Chapter Three. 
 County Ad Valorem Taxes and County and City Occupation 
 Taxes 139 
 
 Chapter Four. 
 The State Eevenue Agent and His Duties 141 
 
 Chapter Five. 
 Taxation — Sale of Liquors Eegulated 144 
 
 Chapter Six. 
 Property Subject to Taxation and the Mode of Kendering Same. 156 
 
 Chapter Seven. 
 Taxation of Eailroads I'M 
 
 Chapter Eight. ' 
 Assessment and Collection of Taxes on Banks 178 
 
 Chapter Nine. 
 Of the Assessment of Taxes— Election and Qualification of the 
 Assessor 183 
 
118 Contents. 
 
 Chapter Ten. 
 
 PAGE. 
 
 Of the' Collection of Taxes— Election and Qualification of the 
 Collector 205 
 
 Chaptek Eleven. 
 Of the Collection of Delinquent Taxes 219 
 
 Chapter Twelve. 
 Taxation of Mortgages 334 
 
 Chapter Thirteen. 
 Tax on Capital Stock of Corporations 337 
 
 Chapter Fourteen. 
 Sleeping Car and Other Car Companies Taxed 344 
 
 Chapter Fifteen. 
 A Privilege Tax on Corporations 347 
 
 Chapter Sixteen. 
 Tax on Gross Eeceipts of Certain Corporations 353 
 
 Chapter Seventeen. 
 A Tax on the Franchises of Corporations 365 
 
 Chapter Eighteen. 
 Taxation of Building, Loan and Savings Associations 368 
 
 Chapter Nineteen. 
 
 Of Municipal Taxes to Pay Subsidies in Aid of Railroads and 
 Other Internal Improvements 269 
 
 Chapter Twenty. 
 New Counties 271 
 
 Chapter Twbntt-one. 
 Suits to Collect Taxes 272 
 
A BILL 
 
 To BE Entitled An Act to Amend Title 104, and Acts Amend- 
 ATOHT Thereof^ of the Eevised Civil Statutes of 1895, Ee- 
 lating to Taxation, and Eepealinq all Laws in Conflict 
 Therewith. 
 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
 Section 1. Be it enacted by the Legislature of the State of 
 Texas: That Title 104 of the Eevised Civil Statutes of 1895, relat- 
 ing to taxation, be amended so as to hereafter read as follows : 
 
 TITLE lOL 
 
 TAXATION. 
 
 CHAPTEE ONE. 
 
 OF THE LEVY OF TAXES. 
 
 Article. 
 Ad valorem tax for general pur- 
 poses 5046 
 
 Articl e 
 
 For schooLs 5047 
 
 Poll tax 5048 
 
 Article 5046. There shall be levied and collected for the year Ad valorem 
 
 tax for gen- 
 
 1901 and subsequent years an ad valorem tax of twelve and one-half erai purposes, 
 cents on the one hundred dollars cash value thereof, estimated in law- 
 ful currency of the United States, on all real and personal property 
 situated and all personal property owned in the State on the first day 
 of January in each and every year, and on all property sent out of 
 the State prior to the first day of January for the purpose of evading 
 
120 Repobt of Tax Commission. 
 
 the payment of taxes thereon, and afterwards returned to the State, 1 
 
 except so much thereof as may be exempted by the Constitution and 2 
 
 laws of this State or the United States, which cash value shall be 3 
 
 estimated in the manner prescribed by law. 4 
 
 Tax for Art. 5047. [4663] There shall be levied and collected an an- 5 
 
 school pur- 1. 1 J! a 
 
 poses. nual ad valorem State public free school tax of twelve and one-half o 
 
 cents on the one hundred dollars of the cash value thereof, estimated 7 
 
 in the lawful currency of the United States, on all real and personal 8 
 
 property situated and all personal property owned in the State on the 9 
 
 first day of January of each year, and on all personal property sent 10 
 
 out of the State for the purpose of evading the payment of taxes 11 
 
 thereon and afterwards returned to the State, except so much thereof 12 
 
 as may be exempted by the Constitution and laws of this State or the 13 
 
 United States, which cash value shall be estimated in the manner 14 
 
 prescribed by law. 15 
 
 Poll tax. Art. 5048. [4664] There shall be levied and collected from 16 
 
 every male person between the ages of twenty-one and sixty years, 17 
 
 resident within this State on the first day of January of each year, ig 
 
 an annual poll tax of one dollar and fifty cents, one dollar for the 19 
 
 benefit of the public free schools and fifty cents for general revenue 2C 
 
 purposes; provided, that no county shall levy more than twenty-five 21 
 
 cents poll tax for county purposes. 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
Payment of Occupation Taxes. 
 
 121 
 
 1 
 2 
 3 
 i 
 5 
 6 
 7 
 8 
 9 
 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
 CHAPTEE TWO. 
 
 PAYMENT OF OCCUPATION TAXES. 
 
 A rticle. 
 
 Occupation taxes 5019 
 
 Merchant's affidavit to be filed with 
 
 grand jury .5049a 
 
 Comptroller to notify commission- 
 ers' courts of number and value 
 
 of blanks furnished collectors 5049b 
 
 Taxes payable only in money 5050 
 
 Collector to keep abooli 5051 
 
 Comptroller to furnish blanks to 
 
 collectors 5052 
 
 Tax to be paid before occupation 
 begins 5053 
 
 Article. 
 
 Occupation tax receipts furnished 
 collectors 5054 
 
 Transfer of license 5055 
 
 Purchaser of unexpired license may 
 pursue occupation, when 5056 
 
 Tax collectors to make complaint, 
 when 5056a 
 
 Collector not finally discharged 
 until, when 5056b 
 
 Articles 5056a and 5056b to be print- 
 ed on back of occupation tax re- 
 ceipts 5056c 
 
 Article 5049. There is hereby levied on and shall be collected occupation 
 
 taxes. 
 
 from every person, firm, company or association of persons pursuing 
 any of the occupations named in the following subdivisions of this 
 article an annual occupation tax, which shall be paid annually in 
 advance, except when herein otherwise provided, on each and every 
 such occupation or separate establishment, as follows : 
 
 Subdivision 1. (a) From every merchant whose gross annual 
 purchases amount to less than two thousand dollars, three dollars. 
 
 fb) Prom everv merchant whose gross annual purchases amount Merchants 
 
 ^ ' -^ classified. 
 
 to two thousand dollars and less than five thousand dollars, six dol- 
 lars. 
 
 (c) From every merchant whose gross annual purchases amount 
 to five thousand dollars and less than ten thousand dollars, twelve 
 dollars. 
 
 (d) From every merchant whose gross annual purchases amount 
 to ten thousand dollars and less than fifteen thousand dollars, twenty 
 dollars. 
 
 (e) From every merchant whose gross annual purchases amount 
 
122 Report of Tax Commission! 
 
 to fifteen thousand dollars and less than twenty-five thousand del- 1 
 
 lars, twenty-five dollars. 2 
 
 (f) From every merchant whose gross annual purchases amount 3 
 to twenty-five thousand dollars and less than fifty thousand dollars, 4 
 sixty dollars. 5 
 
 (g) From every merchant whose gross annual purchases amount 6 
 to fifty thousand dollars and less than one hundred and fifty thou- 7 
 sand dollars, one hundred and twenty-five dollars. 8 
 
 (h) From every merchant whose gross annual purchases amount 9 
 
 to one hundred and fifty thousand dollars and less than two hundred 10 
 
 and fifty thousand dollars, one hundred and fifty dollars. 11 
 
 (i) From every merchant whose gross annual purchases amount 12 
 
 to two hundred and fifty thousand dollars and less than five hundred 13 
 
 thousand dollars, two hundred dollars. 14 
 
 (j) From every merchant whose gross annual purchases amount 15 
 
 to five hundred thousand dollars and less than seven hundred and 16 
 
 fifty thousand dollars, two hundred and fifty dolars. 17 
 
 (k) From every merchant whose gross annual purchases amount 18 
 
 to seven hundred and fifty thousand dollars or more, three hundred 19 
 
 dollars. 20 
 
 A "merchant," within the meaning of this subdivision, is any 21 
 
 person, firm, association of persons or company engaging in buying 22 
 
 and selling lumber, shingles, goods, wares and merchandise of any 23 
 
 kind whatever. 24 
 
 Every person, firm, corporation or association of persons desiring 25 
 
 to pursue the occupation of a merchant within this State shall, before 26 
 
 pursuing such occupation, pay the tax for one year and take out a 27 
 
 license to pursue the occupation of a merchant of the class to which 28 
 
 he properly belongs, according to the amount of his gross annual 29 
 
 purchases, as provided by law, and shall file with the tax collector an 30 
 
 affidavit of the amount of his gross annual purchases for the past 31 
 
 year, if previously engaged in such business, or a part of a year, if 32 
 
10 
 
 Payment of Occupation Taxes. 133 
 
 1 engaged in such business less than a year, and also of the estimated 
 
 2 amount of his gross annual purchases for the ensuing year. Said 
 
 3 aflHdavit shall be filed and preserved by the tax collector as a part of 
 
 4 the records of his office, and shall be in substance as follows, viz. : 
 
 5 "I, the undersigned (which must be in case of a partnership Affidavit. 
 
 6 or corporation a member of such partnership, or the president or sec- 
 
 7 retary of such corporation), doing business at , Texas, 
 
 8 do solemnly swear that the estimate by me made of the gross annual 
 
 9 purchases of said concern of goods, wares and merchandise for the 
 next ensuing year, is just and fair and will not exceed — -, ■ 
 
 11 thousand dollars. I do further swear that the. gross annual pur- 
 
 12 dhases of said concern for the past nionths did not 
 
 13 exceed the sum of ■ thousand dollars. (The 
 
 14 afBant shall, as to past purchases, state the amount for one year if 
 
 15 suoh concern has been doing business for such length of time, and if 
 
 16 not, for the length of time which such business lias been actually 
 
 17 pursued.)" 
 
 18 The above affidavit shall, in every instance, be actually adminis- 
 
 19 tered by the tax collector, or his deputy, who, for this putpose, is 
 
 20 authorized and required to administer oaths to the person mEdiing 
 
 21 the same, aiid it shall be the duty of said person to repeat the affidavit 
 2:2 aftef the collector, or his deputy, as he reads it, and to sign ifhe same, 
 
 23 which shall be attested by the cblleCtor, or his deputy. 
 
 24 Sub. 3. From every merchant who may remove from' place to Fire and 
 
 V)anlirupt 
 
 25 place and ofEer for sale ''bankrupt stocks" of goods, or adVertising sales. 
 
 26 "fire sales," or "water and fire damaged stocks for sale," for a limited 
 
 27 period of time, there shall be collected one hundred dollars per month 
 
 28 for the first month, or less than a month, for each and' every place 
 
 29 where such business is located ; and for each additional month or part 
 
 30 of a month that such sales are continued, at any given place, said 
 
 31 merchant shall pay an additional sum of twenty dollars; provided, 
 
 32 that where they remain for six months in one place, in addition to 
 
124 
 
 Rkpokt of Tax Commission. 
 
 Patent medi- 
 cine vendors. 
 
 Fortune 
 tellers, etc. 
 
 the one hundred dollars charged for the first month, they shall pay 
 an additional sum, of ten dollars per month; and provided further, 
 that if they remain in one place for a period of twelve months, they 
 shall be required to pay in addition to the one hundred dollars for 
 the first month the sum fixed in the preceding subdivision, according 
 to the class and amount of goods purchased in one year. All taxes 
 due under this subdivision shall be paid in advance. 
 
 Sub. 3. From every traveling person selling patent or other med- 
 icines, one hundred dollars ; and no traveling person shall so sell until 
 said tax is paid ; provided, that this tax shall not apply to commercial 
 travelers, drummers or salesmen making sales, or soliciting trade for 
 merchants engaged in the sale of drugs or medicines by wholesale. 
 
 Sub. 4. From every fortune teller, clairvoyant or mesmerist, ten 
 dollars. 
 
 Sub. 5. From every person, firm or association of persons en- 
 gaged in — 
 
 (a) Speculating in or shaving notes, accounts or county war- 
 rants, city warrants or time checks of corporations, twenty-five dol- 
 lars. 'This clause is intended to apply to all persons who buy or 
 discount county warrants, city warrants, time checks, or accounts of 
 laborers against any municipality or private corporation, whether 
 said person ply this business as an occupation, or make it incident to 
 some other business or calling, and the tax imposed hereby shall be 
 in addition to all other taxes imposed upon persons engaged in shav- 
 ing or discounting paper as herein described. 
 Private bank- (b) Private bankers and investment brokers in cities and towns 
 
 ers and in- 
 vestment of less than ten thousand inhabitants, the sum of fifty dollars; in 
 
 brokers. 
 
 cities and towns of ten thousand inhabitants or more, the sum of one 
 hundred dollars. By "private banker" is meant any person, firm or 
 co-partnership, receiving money on deposit, and doing a general dis- 
 count business. By "investment broker" is meant all persons who 
 
 Money 
 brokers. 
 
 10 
 
 11 
 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
Payment of Occupation Taxes. 125 
 
 1 invest money for others and receive a commission for their services 
 
 2 or are in any manner paid for such service. 
 
 3 Sub. 6. Prom every local or traveling operator or owner of any photograph 
 
 4 daguerrean, photograph, or other like gallery, by whatever name 
 
 5 called, an annual tax of ten dollars. 
 
 6 Sub. 7. From every auctioneer, an annual tax of ten dollars. Auctioneers. 
 
 7 Sub. 8. From every person, firm or association of persons acting ship agents 
 
 D and ship 
 
 o as ship agent or ship broker, twenty-five dollars. This tax shall be broilers. 
 
 " in addition to any other tax levied against persons acting as such 
 
 1" ship broker or ship agent. A "ship agent" or "ship broker," in the 
 
 11 meaning of this article, is every person, firm," or company who nego- 
 
 12 tiate freights and other business for the owners of vessels, or for the 
 ] 3 slippers, or consignors or consignees of freight carried by vessels. 
 
 14 Sub. 9. From every commercial broker, twenty dollars. A "com- commercial 
 
 brokers. 
 
 15 mercial broker," within the meaning of this article, is every person, 
 
 1 6 firm or company ■whose business it is as a broker to negotiate sales or 
 
 17 purchases of goods, wares, produce or merchandise. 
 
 18 Sub. 10. From every custom house broker, twenty dollars. Every Custom house 
 
 bro leers. 
 
 19 person, firm or company whose business or occupation it is, as the 
 
 20 agent of others, to arrange entries and other custom house papers, or 
 
 21 transact business at any port of entry relating to the importation or 
 
 22 exportation of goods, wares, or merchandise, shall be regarded within 
 
 23 the meaning of this article as a custom house broker. 
 
 24 Sub. 11. From every land agent there shall be collected an annual Land agents. 
 
 25 tax of five dollars. The term "land agent" shall be construed to 
 
 26 mean any person, firm or association of persons who shall for com- 
 
 27 pensation purchase, sell or lease real estate for others. 
 
 28 Sub. 12. From every person practicing law, and from every con- Lawyers. 
 
 29 veyancer or other person drawing deeds or other legal instruments 
 
 30 for pay, five dollars ; provided, that an attorney at law shall only pay 
 
 31 county occupation tax in the county of his residence. 
 
 32 Sub. 13. From every physician, surgeon, oculist or medical or Traveling 
 
 physicians. 
 
126 Report of Tax Commission. 
 
 other specialist of any kind, traveling from place to place in the 1 
 
 practice of his profession, twenty-five dollars. 2 
 
 Dentists. gub. ,1:4. FroHi every dentist, five dollars. 3 ^ 
 
 Shooting Sub. ,15. From every person or firm keeping a shooting gallery at 4 
 
 gallery. 
 
 which a fee is paid or demanded, thirty dollars. 5 
 
 King devices, gub. 16. From every person keeping a knife, cane or doll rack, 6 
 
 etc. 
 
 or any other device upon which rings are pitched or at which balls 7 
 
 are thrown, twenty-five dollars. 8 
 
 Billiard Sub. 17. From the proprietor or proprietors of each and every 9 
 
 tables, etc. 
 
 billiard or;pool table where games of billiards or pool are played, with 10 
 
 or without price, twenty dollars for each snch table. It shall be the 11 
 
 duty of the tax collectors to collect for every such table which, from , 12 
 
 examination he may find to be in any place set up ready for use. 13 
 
 Pool sellers. Sub. 18. From any person or persons who shall sell pools on 14 
 
 horse races or other contests, five dollars for each and every day they 15 
 
 may so sell said pools. 16 
 
 Ten pin Sub. 19. From every nine or ten pin alley or any other alley, 17 
 
 alleys, etc. 
 
 with or without price, by whatever name called, constructed or oper- jg 
 
 ated upon the principle of a bowling alley, and upon which balls, 19 
 
 rings Of other devices are used as substitutes thereof are rolled, with 20 
 
 or without regard to the number of pins used, or whether pins are 21 
 
 used op.not, or whether balls, rings or other devices are rolled by hand 22 
 
 or with a cue or other device, one hundred dollars. 23 
 
 Hobbyhorses, Sub. 20. From all persons keeping or using for profit any hobby- 24 
 
 flying- 
 
 jenaies, etc. horse, .flying-jenny, or other device of that character, with or with- 25 
 
 oi^t name, fifteen dollars. 26 
 
 Peddlers. Sub. 31. (a) From every foot peddler, five dollars. 27 
 
 (b), .From every peddler with one horse or one pair of oxen, seven 28 
 
 dolla,rs and fifty cents. 29 
 
 (c) :From every peddler with two horses or two pair of oxen, ten 30 
 
 dollars. 31 
 
 (dii) >Frpm every peddler with sail or other boat in streams, in 32 
 
Payment of Occupation Taxes. I2l 
 
 1 bays, or along the coast of this State, ten dollars; provided, that 
 
 2 nathing herein contained shall be so construed as to apply to vendors 
 
 3 who deal exclusively in poultry, vegetables, fruits, or other agriqult- 
 
 4 ural produce. 
 
 5 Sub. 22. The proprietor or proprietors of theaters, museums and Theatres, 
 
 concert balls 
 
 6 concert halls shall pay to the oollector for the use of the State — etc. 
 
 7 (a) In towns of 2,000 population or less, as shown by the last 
 
 8 preceding United States census, ten dollars per annum; or, a license 
 
 9 tax of two dollars for each exhibition when an admission fee is 
 
 10 charged. 
 
 11 (b) In towns and cities Tvhere the population was over 3,000 
 
 12 and less than 4,000 by the last preceding United States census, 
 IS twenty dollars per annum ; or, a license tax of two dollars for each 
 
 14 exhibition when an admission fee is charged. 
 
 15 (c) In towns and cities having more than 4,000 population and 
 ] 6 less than 10,000, as shown by the last preceding United States census, 
 
 17 thirty dollars per annum; or, a license tax of three dollars for each 
 
 18 exhibition when an admission fee is charged. 
 
 19 (d) In cities having more than 10,000 population and less than 
 
 20 30,000, as shown by the last preceding United States census, sixty 
 
 21 dollars per annum ; or, a license tax of three dollars for each exhibi- 
 
 22 tion when an admission fee is charged. 
 
 23 (e) In cities having more than 20,000 inhabitants and less than 
 
 24 40,000, as shown by the last preceding United States census, eighty 
 
 25 dollars per annum ; or, a license tax of four dollars and fifty cents for 
 
 26 each exhibition when an admission fee is charged. 
 
 27 (f) In cities having more than 40,000 population, as shown by 
 
 28 the last preceding United States census, one hundred dollars per an- 
 
 29 num; or, a license tax of five dollars for each exhibition when an 
 
 30 admission fee is charged. 
 
 31 Sub. 23. Prom the proprietor or proprietors of every circus, ex- oireuses. 
 
 32 hibiting in this State, -wheie the general admission fee for each per- 
 
Rbpoet of Tax Commission. 
 
 Menageries, 
 side shows, 
 etc. 
 
 Acrobatic 
 exhibitions. 
 
 Sleight-ol- 
 hapd per- 
 formers. 
 
 Dog fights, 
 etc. 
 
 Goelc-pits. 
 
 Menageries, 
 dog shows, 
 etc. 
 
 Concerts. 
 
 formance or exhibition is not over fifty cents per capita to both 
 menagerie and circus, one hundred and fifty dollars for each day and 
 place of exhibition; and seventy-five dollars additional for each day 
 or place of exhibition where the general admission fee exceeds fifty 
 cents per capita. Every building, space, tent or area where feats 
 of horsemanship or acrobatic sports or theatrical performances or 
 menagerie are exhibited shall be regarded as a circus. 
 
 Sub. 34. From every menagerie, wax-works museum, side show 
 or exhibition, whether connected with a circus or not, where a sepa- 
 rate fee for admission is demanded or received, ten dollars for every 
 performance or exhibition in which fees for admission are received. 
 
 Sub. 35. Prom every exhibition where acrobatic feats are per- 
 formed and an admission fee charged, but not connected with a circus 
 or theater, ten dollars for each performance. 
 
 Sub. 36. From every performer of sleight-of-hand or legerdemain 
 not connected with a theater or circus, twenty-five dollars annually 
 to the State, and five dollars to each county where he may give his 
 exhibition or performance. 
 
 Sub. 3?'. From every person bringing off a fight between dogs and 
 bulls, or between bears and dogs, or between bulla and any other 
 animals, or between dogs and dogs, five hundred dollars for each per- 
 formance. 
 
 Sub. 38. From every cock-pit, fifty dollars. 
 
 Sub. 29. From every menagerie, dog show, or exhibition of any 
 kind, where a separate fee for admission is demanded or received, 
 ten dollars for every day on which fees for such admission are 
 charged ; provided, that exhibitions by associations organized for the 
 promotion of art, science, charity or benevolence, including State 
 and county fair associations, shall be exempt from the occupation tax 
 levied under this subdivision. 
 
 Sub. 30. From every concert where a fee for admission is de- 
 
 1 
 2 
 3 
 4 
 5 
 6 
 7 
 
 10 
 11 
 12 
 13 
 U 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 •28 
 29 
 30 
 31 
 32 
 
Payment of Occupation Taxes. 129 
 
 1 manded or received, two dollars; provided, that entertainments when 
 
 2 given by citizens for charitable purposes, or for the support or aid of 
 
 3 literary or cemetery associations shall be exempt. 
 
 4 Sub. 31. (a) From the o-wner or lessee of every livery, feed or Livery 
 
 5 sale stable, thirty cents for each stall, and thirty cents for each hack, 
 
 6 buggy or other vehicle. 
 
 7 (b) Prom the owner or lessee of every hack, buggy, or other Hack drivers. 
 
 8 vehicle used for transportation of passengers, not connected with a 
 
 9 livery stable, two dollars. 
 
 10 (c) From every wagon yard, five dollars. Wason-yards. 
 
 11 Sub. 32. From each and every person acting as general adjuster General 
 
 ^ „ insurance 
 
 1^ of losses, or agent of life, fire, marine and accident insurance com- agents. 
 
 13 panies, who may transact any business as such in this State, fifty dol- 
 
 14 lars. By "general agent," as herein used, is meant any person or 
 
 15 firm, representative of any insurance company in this State, or who 
 
 16 may exercise a general supervision over the business of such insurance 
 
 17 company in this State, or over the local agency thereof in this State, 
 
 18 or any subdivisions thereof ; provided, that when a general agent acts 
 
 19 as a locar agent he shall pay an additional tax as local agent, as here- 
 
 20 inafter provided. 
 
 21 Sub. 33. From each and every person or firm acting as local Local insur- 
 
 ance agents. 
 
 22 agent or agents of life, fire, marine and accident insurance com- 
 
 23 panies, who may transact any business as such in this State, five dol- 
 
 24 lars. By "local agent," as herein used, is meant any person or' firm 
 
 25 "who may solicit, contract for or receive premiums for insurance in 
 
 26 this State for any insurance company or companies, or who may 
 
 27 deliver conitracts or policies of insurance, including railway agents 
 
 28 and employes who may solicit or receive premiums for accident in- 
 
 29 surance in this State. 
 
 30 Sub. 34. From each and every person or firm acting as local agent Agent for in- 
 
 dustrial In- 
 
 31 or agents of industrial life insurance companies who may transact surance com- 
 
 panies. 
 
 32 any business as such in this State, two dollars. By "industrial life 
 
 9-T. C. 
 
13u Rbpoet of Tax Commission. 
 
 insurance," as herein used, is meant insurance adapted to the wants 1 
 
 and necessities of the wage earners, in that the policies are small and 2 
 
 the premiums collected weekly at the homes of the insured, the max- 3 
 
 imum of insurance written on any one person being one thousand 4 
 
 dollars. 5 
 
 Lightning rod gub. 35. Whoever shall deal in lightning rods by traveling in 6 
 peddlers. ' o u ./ o 
 
 wagons, soliciting or filling orders for the same, are hereby declared 7 
 
 to be peddlers of lightning rods, and no such peddler shall deal thus 8 
 
 in lightning rods without paying peddler's tax as follows: 9 
 
 (a) For every such peddler in lightning rods with one horse 10 
 wagon, thirty-five dollars. 11 
 
 (b) For every such peddler in lightning rods with two horse 12 
 wagon, sixty dollars. 13 
 
 Wool and cot- gub. 36. From every person, firm or association of persons pursu- 14 
 
 ton factors, 
 
 wool and cot- jug the business or occupation of wool or cotton factor, wool or cotton 15 
 
 ton brokers, 
 
 ^^' broker, wool or cotton commission merchant, fifty dollars. A "wool 16 
 
 or cotton factor," in the meaning of this subdivision, is every person, 17 
 
 firm or association of persons who buy and sell wool or cotton either 18 
 
 in his or their name or in the name of his or their principal and 19 
 
 receiving as compensation factorage or commission. A *Vool or 20 
 
 cotton broker," within the meaning of this subdivision, is every per- 21 
 
 son, firm or association of persons who act as negotiator between 22 
 
 parties for the purchase or sale of wool or cotton and receive as com- 23 
 
 • pensation for Ms or their service a commission or bi^okerage. A 24 
 
 "wool or cotton commission merchant;" in the meaning of this sub- 25 
 
 division, is every person, firm or association of persons receiving wool 26 
 
 or cotton on consignment and selling the same and charging a com- 27 
 
 mission as compensation for their service. 28 
 
 Grain and Sub. 37. From every person, firm or association of persons pur- 29 
 
 lumber 
 
 brokers. suing the busmess or occupation of grain broker, or lumber broker, 30 
 
 thirty-five dollars. A "grain broker," or a 'Humber broker," in the 31 
 
 m.eaning of this subdivision, is any person, firm or association of per- 32 
 
Payment of Occupation Taxes. 131 
 
 1 sons who negotiate the sale or purchase of grain or lumber and receive 
 
 2 for his or their service a commission or brokerage. And it is in- 
 
 3 tended to include all persons, firms and associations of persons re- 
 i ceiving grain or lumber on consignment and selling the same on com- 
 
 5 mission. 
 
 6 Sub. 38. Prom every person, firm or association of persons pur- Live stock 
 
 brokers. 
 
 7 suing the business or occupation of live stock broker, thirty-five dol- 
 
 8 lars. A "live stock broker," in the meaning, of this subdivision, is 
 
 9 every person, firm or association of persons negotiating the sale or 
 
 10 purchase betv/een parties of any live stock — horses, cattle, sheep or 
 
 11 hogs — and receiving as compensation a brokerage or commission for 
 
 12 services in negotiating sales or purchases. 
 
 13 Sub. 39. Prom every pawnbroker, an annual tax of one hundred fawn- 
 
 brokers. 
 
 14 and fifty dollars. 
 
 15 Sub. 40. Prom every cotton buyer, ten dollars for the State and Cotton 
 
 buyers. 
 
 16 five dollars to the county. Provided, such cotton buyer shall not be 
 
 17 required to pay this tax in but one county, but on demand he sihall 
 
 18 produce his occupation tax receipt showing that this tax has been 
 
 19 paid to the State and county in the county of his residence or where 
 
 20 he plied his occupation. A "cotton buyer," within the meaning of 
 
 21 this subdivision, is any person who buys cotton in the cotton yards, 
 
 22 or on the streets, by sample, and under contract with his employer 
 
 23 at a stated salary or compensation. 
 
 24 Sub. 41. From. every person whose principal business it is to buy Hide buyers.- 
 
 25 hides, ten dollars. 
 
 26 Sub 43. Prom everv person, firm or association of persons deal- sewing ma- 
 
 " chine dealers. 
 
 27 ing exclusively in sewing machines, twenty-five dollars. 
 
 28 Sub. 43. From every person who peddles sewing machines by sewing 
 
 29 going from place to place to sell the same, whether said person works peddlers. 
 
 30 OQ a salary or for a commission, ten dollars. 
 31 
 
 32 
 
132 Report of Tax Commissiox. 
 
 !<t;ii.<> agent Sub. 44. Prom every person, firm or company acting as State 1 
 
 for roal es- 
 tate, loan and agent for any real estate, loan or investment company, or for them- 2 
 
 investmiMit 
 
 companius. selves as such investor in real estate, mortgages and vendor's lien 3 
 
 notes, fifty dollars to the State and twenty-five dollars to the county. 4 
 
 Sub-agents, j^j^^ from every sub-agent of such State agent for real estate loan 5 
 
 and investment companies or for those making investments in such 6 
 
 securities for themselves, ten dollars to the State and five dollars to 7 
 
 the county of the residence of such sub-agent. 8 
 
 oro<iit, Stj1)_ 45_ Prom each person, party, partnership or corporation 9 
 
 agencies. 
 
 engaged in the business of inquiring into and reporting upon the 10 
 
 credit or standing of persons engaged in business in this State, or 11 
 
 acting as agent or business manager in this State for any such per- 12 
 
 son, party, partnership. Joint stock association or corporation, three 13 
 
 hundred dollars, to be paid directly to the Comptroller. Wo county, 14 
 
 city or town shall levy or collect any occupation tax upon or from any 15 
 
 such person, party, partnership, joint stock association or corpora- 16 
 
 tion. 17 
 
 Hkating rinks, g^b. 46. Prom every owner or keeper of any skating rink, used 18 
 
 for profit, ten dollars. 19 
 
 Baseball Q-^i,_ 47_ Prom every manager of a base ball park in a city or 20 
 
 town containing five thousand or more inhabitants, where an admis- 21 
 
 sion fee is charged, twenty-five dollars. 22 
 
 faun™ries ^^^' *^' ^^°™ ^^°^ owner Or keeper of a steam laundry, ten 23 
 
 dollars. 24 
 
 Ice dealers. Sub. 49. From every person, firm or company pursuing the bus- 25 
 
 iness of ice dealer, or of manufacturing ice — 26 
 
 (a) If in a city or town of less than five thousand inhabitants, 27 
 as shown by the last preceding United States census, ten dollars. 28 
 
 (b) If in a city or town of over five thousand inhabitants and less 29 
 than ten thousand inhabitants, as shown by the last preceding census, 30 
 twenty dollars. 31 
 
 (c) If in a city of over ten thousand inhabitants and less than 32 
 
Payment of Occupation Taxes. 133 
 
 1 
 
 thirty thousand, as shown by the last - preceding census, thirty dol- 
 
 2 lars. 
 
 3 (d) If in a city of over thirty thousand inhabitants, as shown 
 
 4 by the last preceding census, fifty dollars. 
 
 5 Sub. 50. From the owner of each and every grain elevator charg- Grain 
 
 6 ing fees or toll for storage— eicvato.s. 
 
 7 (a) For each elevator with storage capacity of fifty thousand 
 
 8 bushels or less, twenty-five dollars. 
 
 9 (b) For each elevator with storage capacity of over fifty thou- 
 10 sand bushels and less than two hundred and fifty thousand bushels, 
 11- fifty dollars. 
 
 12 (c) For each elevator with storage capacity of over two hundred 
 
 13 and fifty thousand bushels, seventy-five dollars. 
 
 14 Sub. 51. From each owner or manager of every phonographic, phonographs. 
 J-o electric battery, graphophone or other like machines or instruments, 
 
 16 where a fee is charged, ten dollars. 
 
 17 Sub. 53. From each owner or keeper of every kinetoseope, cineto- Kinetoscopes, 
 
 -. Q vitascopes, 
 
 J-o graph, vitascope, verioscope, or other similar machine, or insitrument etc. 
 
 19 used for profit, which sihows the life-like motion of persons or ani- 
 
 "0 mals, twenty-five dollars. 
 
 2J Sub. 53. From each owner, manager or keeper of every panorama Panoramas 
 
 and view 
 
 "" or vieTv show, used for profit, exhibiting in a wagon, room, tent or shows. 
 
 23 elsewhere, ten dollars. A "panorama," or "view show," in the mean- 
 
 24 ing of this subdivision, is an exhibition of pictures, statuary or other 
 
 25 works or art viewed through stereoscopic or magnifying lenses. 
 
 26 Sub. 54. From every person, firm or association of persons, deal- Dealers in 
 
 cotton seed 
 
 27 ing in cotton seed oil or any of the products of cotton seed, selling products. 
 
 28 
 
 such to the trade to be sold again, twenty-five dollars. 
 
 29 Sub. 55. From each owner, manager or keeper of every show or Patent medi- 
 
 cine shows. 
 
 30 company of persons giving exhibitions of music, songs, recitations, 
 
 31 sleight-of-hand, gymnastic, dancing or other kinds of performances 
 
 32 in a tent, house or elsewhere, which said exhibitions are used for 
 
134 Report of Tax Commissiox. 
 
 profit by sale of medicines, electric belts or other articles of value, 1 
 
 whether the charge is made for seats or not, fifty dollars to the State 2 
 
 and two dollars and fifty cents to each county for each day such per- 3 
 
 formances or exhibitions are therein given. 4 
 
 Peddlers on gub. 56. From every peddler on commission, ten dollars, and five 5 
 
 commission. 
 
 dollars to each county where he may do business. A "peddler on g 
 
 commission," within the meaning of this subdivision, is every person 7 
 
 who goes from place to place, or from 'house to house, exhibiting g 
 
 samples of goods, wares, wall paper, or other articles of merchandise, 9 
 
 soliciting orders for immediate or future delivery. 10 
 
 Cigarette Sub. 57. From all dealers in cigarettes, ten dollars. A cigarette n 
 
 dealers. 
 
 being, Tvithin the meaning of this subdivision, the same as defined by 12 
 
 the laws of the United States. This tax ahall be in addition to the 13 
 
 occupation tax levied on merchants, and any other tax imposed under 14. 
 
 the law. Each dealer shall procure an annual license from the 15 
 
 county clerk of the county where he proposes to sell cigarettes, and 16 
 
 the license shall describe the house and locality where it is proposed 17 
 
 to sell the same. j^g 
 
 Clock Sub. 58. From every person who peddles clocks, cooking stoves, 19 
 
 peddlers, etc. 
 
 ranges, wagons, buggies, carriages, or other similar vehicles, washing 20 
 
 machines and churns, fifty dollars. 21 
 
 Sellers of the Sub. 59. From every person, firm or company selling or offering 22 
 
 Sunday Sun," for sale the "Kansas City Sunday Sun," the "Sunday Sun," the 23 
 
 "Illustrated Police News," the "Police Gazette," the "Sporting 24 
 
 World," or other illustrated paper of like character, one thousand 26 
 
 dollars, and five hundred dollars to each county in which sale may be 26 
 
 made or offered to be made. 27 
 
 'icai"e'is ^^^^' ^^' ■^^°™' ^"^^^-^ person, firm or company engaged in the 28 
 
 business of railroad ticket scalper or selling scalper's tickets, twenty- 29 
 
 five dollars. By "ticket scalper" is meant every person, firm or com- 30 
 
 pany who buys railroad tickets or fractional parts of railroad tickets 31 
 
 32 
 
Payment of Occupation Taxes. 135 
 
 1 from the original purchaser or other person and resells them or offerR 
 
 2 to resell them to the public. 
 
 3 Art. 5049a. It shall be the duty of the tax collector at each term Tax collector 
 
 A J! 1.1. J- ■ *° *"® afBda- 
 
 4 of the district court in his county to file with the grand jury, as soon vits with 
 
 grand jury. 
 
 5 as it IS organized, the affidavits provided for in Subdivision 1, of 
 
 6 Article 5049. The grand jury shall carefully examine said affida- 
 
 7 vits, and shall cause any person engaged in business in the county as 
 
 8 a merchant to appear before them and submit their books and in- 
 
 9 voices for the grand jury's inspection, and if the grand jury find that 
 
 10 said merchant has underclassed himself by his affidavit to the tax 
 
 11 collector, said merchant shall be subject to the penalties provided in 
 
 12 Article 110b, of Chapter 5, Title 4, of the Penal Code. After the 
 
 13 grand jury has investigated said affidavits and classifications of said 
 
 14 merchants, the said affidavits shall be returned to the tax collector 
 
 15 by the grand jury. If any tax collector shall fail or refuse to furnish 
 
 16 the affidavits above required, he shall be subject to the same penalties 
 
 17 as are fixed by Article 110a, Chapter 5, Title 4, of iJhe Penal Code. 
 
 18 It shall be the duty of the district judge to give this article in charge 
 
 19 to the grand jury. 
 
 20 Art. 5049b. When the Comptroller furnishes the collectors with comptroller 
 
 to notify com- 
 
 21 blank occupation tax receipts he shall also furnish the commission- missioners' 
 
 courts ol 
 
 22 ers' courts with the number and value of the receipts furnished by number and 
 
 value of 
 
 23 him to the respective collectors, and such courts shall charge the re- blanks 
 
 furnished 
 
 24 speetive collectors with the number and such proportion of the value collectors 
 
 by him. 
 
 25 of such receipts so furnished as shall apply to the county tax. When 
 
 26 such collectors shall make their settlements with the Comptroller, he 
 
 27 shall certify to the commissioners' courts, respectively, the number 
 
 28 and value of the receipts used, and also of those returned unuseid, 
 
 29 and also the amount of State occupation taxes collected by the re- 
 
 30 s,pective collectors. 
 
 31 Art. 5050. [4667] The taxes herein levied by this chapter are Taxes pay- 
 
 32 hereby made payable in the currency of the United States. money. 
 
136 Rkpoet of Tax Commission. 
 
 Collector to Art. 5051. The collector of taxes in each county shall keep a book 1 
 
 keep ii book. . -1.1.1,111, o 
 
 of such size and character as may be necessary, m whicn sJiail be I 
 
 entered the name of every person, firm, company or association of 3 
 
 persons from whom an occupation tax may be due under this chapter. 4 
 
 It shall also be the duty of the collector to make up from this record 5 
 
 and transmit monthly to the State Eevenue Agent, under oath, a list 6 
 
 of all persons, firms, associations of persons, companies or corpora- 7 
 
 tions in his county delinquent in the payment of occupation taxes. 8 
 
 Any collector failing to comply with the provisions of this article 9 
 
 shall be deemed guilty of a misdemeanor, and upon conviction shall 10 
 
 be subject to a fine of one hundred dollars. H 
 
 Comptroller Art. 5052. The Comptroller of Public Accounts shall furnish to 12 
 
 to furnish 
 
 blanks to tax collectors the blanks required to be used by such collectors under 13 
 
 collectors. 
 
 the provisions of this chapter. 14 
 
 Tax to be paid Art. 5053. The payment of the specific tax herein provided for 15 
 
 before occu- 
 
 pation begins, shall be required by the collector of taxes to be made before any per- 16 
 
 son, firm or association of persons shall be allowed to engage in any 1 ' 
 
 occupation requiring a license under the provisions of this law, this 18 
 
 payment to be made for a period of not less than twelve months. All 19 
 
 taxes that may be due by reason of such business being carried on 20 
 
 shall be a first lien upon all the stock and fixtures owned or used 21 
 
 in making a part of any business or vocation liable to such tax. Upon 22 
 
 the failure of such delinquent taxpayer to pay the amount due, the 23 
 
 collector shall seize and sell, after due notice, so much stock or other 24 
 
 personal property of such delinquent taxpayer, whether a single indi- 25 
 
 vidual or a firm or association of persons, as will satisfy such unpaid 26 
 
 taxes, together with the cost of all proceedings thereunder. Any 27 
 
 collector failing or refusing to promptly and vigorously enforce the 28 
 
 provisions of this article shall become liable to the State and county 29 
 
 for the amount of tax that may be found to be due. Any county 30 
 
 attorney who shall fail or refaise to immediately prosecute any delin- 31 
 
 quent taxpayer under this article, when such delinquency shall be 32 
 
Payment of Occupation Taxes. 1;j7 
 
 1 within his knowledge or brought to his attention, shall be deemed 
 
 2 guilty of a misdemeanor and subject to a fine of one hundred dollars, 
 
 3 and in addition thereto may be removed from office. 
 
 4 Art. 5054. The Comptroller shall cause occupation tax receipts Occupation 
 
 tax receipts 
 
 for each occupation to be printed, with his signature, for all occupa- furnished 
 
 collectors. 
 
 6 tions payable to the collectors (none but annual receipts to be 
 
 7 printed) ; such receipts shall state the name of the occupation and 
 
 8 the amount of the tax, and have blanks for the year, month and 
 
 9 name of licenses, and also have a blank space for the signature of 
 
 10 the collector; these receipts shall each have stubs attached, stating 
 
 11 briefly the substance of the attached receipt, and shall be bound in 
 
 12 books ; and he shall forward to each collector a proper number of said 
 
 13 receipts, and charge him with the amount represented therein, and 
 
 14 cause him to account therefor. The collector, whenever collecting 
 
 15 any occupation tax, shall fill the blanks in the receipt and stubs by 
 
 16 writing thereon the time for which he collects and the name of the 
 
 17 licensee, and shall sign the receipt and stubs officially, and no person 
 
 18 shall pursue any occupation unless he has a receipt, signed as herein 
 
 19 provided by the Comptroller and collector; and every person, firm 
 
 20 or corporation keeping an ofBce or having a local place of business 
 
 21 shall keep posted up in a conspicuous place his or their said licenses. 
 
 22 All tax receipts or licenses and the stubs corresponding thereto shall 
 
 23 show the exact date of actual payment by the party taking out the 
 
 24 license, and should any collector state a different date in such receipt 
 
 25 or license or on such stubs from that of the actual payment by the 
 
 26 party paying the same, he shall be deemed guilty of a misdemeanor, 
 
 27 and upon conviction fined in the sum of one hundred dollars. 
 
 28 Art. 5055. Any person, firm, corporation or association of persons License, 
 
 transfer of, 
 
 29 who shall be the original legal holders or owners of any unexpired 
 
 30 occupation license issued in accordance with the laws of this State, 
 
 31 shall be and are hereby authorized to transfer the same on the books 
 
 32 of the officer by whom the same was issued. 
 
138 RjiPOBT OF Tax Commission. 
 
 Purchaser of Art. 5056. T]je assignee or purchaser of such unexpired oceupa- 1 
 
 unexpired 
 
 ucense may tion license shall be authorized to pursue such occupation under such 2 
 
 pursue occu- 
 pation, when, unexpired license for and during the unexpired term thereof ; pro- 3 
 
 etc. 
 
 videdj that such assignee or purchaser shall, before following such 4 
 
 occupation, comply in all other respects with all the requirements of 5 
 
 the law provided for in original applications for such licenses. 6 
 
 NotHng in this law shall be so construed as to authorize two or more 7 
 
 persons, firms, corporations or associations of persons to follow the 8 
 
 same occupation under one license at the same time. WTienever any 9 
 
 person, firm, corporation or association of persons following an occu- 10 
 
 pation shall be closed out by legal process, the occupation license shall 11 
 
 be deemed an asset of said person, firm, corporation or association 12 
 
 of persons, and sold as other property belonging to said person, firm, 13 
 
 corporation or association of persons, and the purchaser thereof shaU 14 
 
 have the right to pursue thei occupation named in said license or 15 
 
 transfer it to any other person; provided, such occupation lictose 16 
 
 shall, under no circumstances, be transferred more than one time. ] 7 
 
 Tax collect- ^j.); 5056a. Every tax collector shall make the complaints against 18 
 
 ors to make j. o 
 
 complaints, delinquent occupation taxpayers as provided in Article 117, Chapter 19 
 
 5, Title 4, of the Penal Code. These complaints shall be filed by 20 
 
 the tax collector before a court having jurisdiction not later than 21 
 
 the fifteenth of any succeeding month against all persons who were 22 
 
 delinquent for the preceding month, or who were pursuing an occu- 23 
 
 pation taxed under Article 5049 without having first paid his tax 24 
 
 and procuring a license or receipt. Failure on the part of any col- 25 
 
 lector to comply with this requirement shall subject him to suit by 26 
 
 the State and county, and the State and county, each, shall be entitled 27 
 
 to recover judgment against the collector in the sum of not less than 28 
 
 fifty dollars and the costs of suit for every failure of the collector 29 
 
 to comply with this article. 30 
 
 flniny'dis-r ^^^' ^^^^^' ^° collector shall receive a final discharge in the 31 
 
 charged until settlement of his accounts with the State until he shall have filed his 32 
 
 when. 
 
County Ad Valoekm Taxes, Etc. 
 
 139 
 
 1 
 
 2 
 3 
 4 
 5 
 6 
 7 
 8 
 9 
 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
 affidavit with the Comptroller that he has fully collected and properly 
 aecounted for the tax due from every person, corporation or associa- 
 tion of persons that has pursued an occupation in his county during 
 the preceding year upon which an occupation tax is imposed ; or that 
 he has used every means provided him by law to collect the same, and 
 in eases of delinquent occupation taxpayers, he shall support such 
 affidavit by certified abstracts of all un.paid judgments. 
 
 Art. 5056c. The Comptroller shall cause Articles 5056a and Arts. 5056a 
 
 and 5056b, to 
 
 5056b to be printed on the back of all occupation tax receipts. be printed on 
 
 back of occu- 
 pation tax 
 receipts. 
 
 CHAPTEE THEBE. 
 
 COUNTY AD valorem; TAXES AND COUNTY AND CITY OCCUPATION 
 
 TAXES. 
 
 Article. 
 
 County ad valorem taxes 5057 
 
 County occupation taxes 5057a 
 
 City occupation taxes 5057b 
 
 Article. 
 Taxes a lien, and bow collected in 
 
 case of assignment. 5(K>7c 
 
 Taxes payable in money and in 
 
 scrip, when 5057d 
 
 Article 5057. The commissioners' court of the several counties county ad 
 
 valorem 
 
 in this state shall have power to levy an annual ad valorem tax on taxes, 
 the valuation of all property subject to taxation by the provisions 
 of this title, as follows : 
 
 Por county revenue purposes, not exceeding twenty-five cents on 
 the one hundred dollars ; for road and bridge purposes, not exceed- 
 ing fifteen cents on the one hundred dollars ; and for the payment 
 of debts incurred prior to September, 1883, and for the erection of 
 public buildings and other permanent improvements, not exceeding 
 twenty-five cents on the one hundred dollars ; and for the improve- 
 ment of the public roads a tax not to exceed fifteen cents on the 
 one hundred dollars' valuation under the restriction provided in 
 
140 Report of Tax Commissiox. 
 
 Chapter 7 of Title 97, and shall have power to levy a special tax 1 
 
 for the further maintenance of public free schools, and the erection 2 
 
 within each school district of school buildings therein, in counties 3 
 
 not exempt from the district school system; provided, that two- 4 
 
 thirds of the qualified property taxpaying voters of the district, 5 
 
 voting at an election to be held for that purpose, shall vote such C 
 
 tax not to exceed in any one year twenty cents on the one hundred 7 
 
 dollars valuation of the property subject to taxation in such district. 8 
 
 The provisions of this law shall not be deemed to affect any law 9 
 
 specially authorizing any commissioners' court to levy a different 10 
 
 rate of tax. 11 
 
 County o.-cu- Art. 5057a. The commissioners' court shall also have power 12 
 
 pation taxi's. 
 
 to levy one-half of the occupation tax levied by the State upon all 13 
 
 occupations, not otherwise specified or specially exempted. The 14 
 
 receipt of the proper officer under seal shall be prima facie evidence 15 
 
 of the payment of such taxes. 16 
 
 City occupa- Art. 5057b. The mayor and board of aldermen in any incor- 17 
 
 tion taxes. '' ■' 
 
 porated.town or city shall in no case levy a greater tax on any occu- 18 
 
 pation than that authorized by this chapter to be levied by the 19 
 
 county commissioners' courts. 20 
 
 Taxes a lien; Art. 5057c. In all cases where any dealer in aroods, wares, or 21 
 
 how collected o 7 ) 
 
 in case of as- merchandise of any kind, subject to ad valorem or occupation 22 
 
 signment. ^ 
 
 taxes, or both, under the provisions of this title, who shall, after the 23 
 
 rendition of said goods, wares or merchandise for taxation, or after 24 
 
 becoming liable for any occupation tax, become bankrupt or make 25 
 
 assignment of said merchandise, wares or goods, then the collector 26 
 
 of taxes shall at once present to the receiver, assignee, trustee or 27 
 
 vendee of said dealer for payment of the amount due for said tf>xes 28 
 
 by said dealer, and in case of failure of said receiver or assignee or 29 
 
 trustee or vendee to at once pay the amount of said taxes, the said 30 
 
 collector shall levy upon, seize and sell from said goods, wares and 31 
 
 merchandise, enough to satisfy the amount of said taxes. Said taxes 32 
 
The State Revenue Agent and His Duties. 141 
 
 '1 until paid shall constitute a prior lien on said goods, wares and 
 
 2 merchandise. 
 
 3 Art. 5057d. The taxes herein levied by this chapter are hereby Taxes pay- 
 
 4 J 11 • ,1 . , -„ able ill money 
 
 * made payable m the currency of the United States. Persons holding and in scrip, 
 
 county scrip, issued to themselves for services rendered the county, 
 6 may pay their county ad valorem taxes in such scrip. 
 7 
 
 5 
 
 8 
 9 
 10 
 11 
 12 
 13 
 
 CHAPTEE POUE. 
 
 THE STATE REVENUE AGENT AND HIS DUTIES. 
 
 14 Article. 
 State revenue agent, his appolnt- 
 
 15 ment and duties 5058 
 
 Shall have access to all hooljs and 
 
 16 accounts of all State and county 
 officers 5059 
 
 17 
 
 Article. 
 
 Compensation 6060 
 
 Shall appoint three deputies, one 
 to be an expert accountant ; seal 
 of office 5060a 
 
 IS Article 5058. The G-overnor shall appoint, with the ddvice and state revenue 
 
 agent, his 
 
 19 consent of the Senate, a suitable person as Ee venue Agent of the appointment. 
 
 duties, etc. 
 
 20 State, whose duty it shall be to see that the revenue laws of the State 
 
 21 are properly enforced. The agent provided for herein shall be 
 
 22 known as the State Eevenue Agent. He shall be subject to the 
 
 23 directions of the Governor, who may, whenever in his judgment the 
 
 24 public service demands it, direct the said Eevenue Agent to investi- 
 
 25 gate the books and accounts of the assessing and collecting officers 
 
 26 of the State, and all officers and persons disbursing, receiving or 
 
 27 having in their possession public funds, and to make such other 
 
 28 investigations and perform such other duties in the interest of the 
 
 29 public revenues as the Governor may direct. Whenever any such 
 
 30 investigation is ordered by the G-overnor, the Eevenue Agent shall 
 
 31 report to him in writing the results of such investigation, and point 
 
 32 out the particulars, if any, wherein the revenue laws have been vio- 
 
142 Report of Tax Commission. 
 
 lated, their enforcement neglected, together with the names of- the 1 
 
 parties delinquent therein. Whereupon the Governor shall insti- 2 
 
 tute civil and criminal proceedings through the Attorney-General 3 
 
 of the State, against such delinquent parties who are reported by 4 
 
 such Eevenue Agent to be delinquent. Said Eevenue Agent shall 5 
 
 have the power at any time to check up any and all disbursements 6 
 
 or expenditures of money appropriated for any of the State institu- 7 
 
 tions or for any other purpose, or for any improvement made by the 8 
 
 State on State property or money received or disbursed by any board 9 
 
 •authorized by law to receive and disburse public money. Said 10 
 
 Eevenue Agent shall also have the power and authority and it is 11 
 
 hereby made his duty to fully investigate any and all State institu- 12 
 
 tions when so directed by the Governor, or when required by inf orma- 13 
 
 tion coming to the knowledge of said agent. He shall investigate the 14 
 
 manner of conducting the same and the policy pursued by those in 15 
 
 charge thereof, and the conduct or efficiency of any person employed 16 
 
 therein by the State. He shall examine into and report upon the 17 
 
 character and manner as well as the amount of expenditures thereof. 18 
 
 He shall also investigate and ascertain all sums of money due the 19 
 
 State from any source whatever; the ascertainment and collection 20 
 
 of which does not devolve upon other officers of the State under 21 
 
 existing law. He shall report all such facts to the Governor, who 22 
 
 shall proceed thereon as provided by this or any other law of the 23 
 
 State. 24 
 
 shaiihaveac- Art. 5059. When said Revenue Agent, acting under the direc- 25 
 
 cess to books 
 
 and accounts, tion of the Govemor, calls on any person connected with the nublic 26 
 
 of offlriTS. ^ 
 
 service to inspect his accounts, records or books, said officers or 27 
 
 officials so called upon shall submit to said agent all books, records 28 
 
 and accounts so called for without delay. 29 
 
 ciompeiiMi- Art. 5060. Said Revenue Agent shall receive as compensation 30 
 
 tion. 
 
 for his services two thousand dollars per annum, together with 31 
 
 his actual traveling expenses, which shall be paid on the approval 32 
 
The State Revenue Agent and Ills Duties. 143 
 
 1 of the same by the Governor. He shall not be allowed traveling 
 
 2 expenses for any service connected with the examination and inves- 
 
 3 tigation of the accounts of any institution in Travis county. 
 
 4 Art. 5060a. The State Eevenue Agent shall appoint three dep- Deputies; 
 
 their appolnt- 
 
 5 uties, one of whom shall be an expert accountant. Said deputies ment. duties, 
 
 coir pen sa- 
 
 6 shall receive for their services the sum of twelve hundred dollars Hon, etc. 
 
 7 pef annum and their actual traveling expenses when in the dis- 
 
 8 charge of their official duties, and shall be subject to the direction 
 
 9 and control of the State Eevenue Agent, and shall be invested, when 
 
 10 acting under his direction, with all the authority imposed upon him 
 
 11 by this chapter. The State Eevenue Agent and his deputies shall 
 
 12 have the power and authority to administer oaths in connection with 
 
 13 the duties of his office and examine witnesses. He shall provide 
 
 14 himself with a seal which shall be substantially as follows: With 
 
 15 the words "Office of State Eevenue Agent," engraved around the seai. 
 
 16 margin of a star with five points in the center thereof, with the 
 
 17 letters composing the word "Texas," arranged between the respective 
 
 18 points of the star; which shall be used as his seal in the authentica- 
 
 19 tion of all his official acts. 
 20 
 
 21 
 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
1-14 
 
 Repokt of Tax Commission. 
 
 CHAPTEK FIVE. 
 
 TAXATION SALE OF LIQUORS REGULATED. 
 
 Article. 
 
 Occcupntion tax levied SOGOb 
 
 Counties may levy 5060c 
 
 Prerequisites to issue o{ license oOliOd 
 
 License to issue wlien 5060e 
 
 License to issue for one year SOBOf 
 
 Duties of county clerk 5060g 
 
 Licensee, to execute bond, condi- 
 tioned, etcv 5060h 
 
 Article. 
 
 Habitual drunlcard defined 5080i 
 
 Producers of domestic wines ex- 
 empt 5080] 
 
 Bond required in local option local- 
 ities 5060k 
 
 Penalty for selling liquor contrary 
 to license 50601 
 
 Occupation 
 tax for selling 
 spirituous 
 liquors, etc. 
 
 Wholesaler's 
 license. 
 
 Retailer's 
 license. 
 
 Beer dealer's 
 license. 
 
 License in 
 local option 
 localities. 
 
 Article 5060b. Hereafter there shall be collected from every per- 
 son, firm, corporation or association of persons, selling spirituous, 
 vinous or malt liquors, or medicated bitters, capable of producing 
 intoxication, in this State, not located in any county, subdivision 
 of a county, justice precinct, city or town, where local option is in 
 force under the laws of Texas, an annual tax on each separate estab- 
 lishment as follows : 
 
 (a) For selling such liquors or medicated bitters in quantities 
 of one gallon or more than one gallon, four hundred dollars ($400). 
 
 (b) For selling such liquors or medicated bitters in quantities 
 of one gallon and less than one gallon, three hundred dollars ($300) . 
 
 (c) For selling malt liquors exclusively, or for distributing the 
 same to the trade through cold storage agencies or otherwise, 
 seventy-five dollars ($75). 
 
 (d) There shall be collected from every person, firm, corpora- 
 tion or association of persons, for every separate establishment sell- 
 ing such liquors or medicated bitters within this State and located 
 within a county, subdivision of a county, justice precinct, tovm or 
 city, in which local option is in force under the laws, the sum of 
 $300; pronrided, the same shall not be sold in such locality except 
 
 1 
 2 
 3 
 
 i 
 5 
 6 
 7 
 8 
 9 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
Taxation — Sale of Liquors Regulated. 145 
 
 1 on the prescription of a practicing physician and in compliance with 
 
 2 the laws governing sales in such localities. 
 
 3 Nothing in this article shall be so construed as to exempt drug- Druggists aot 
 ■i gists who sell spirituous, vinous or malt liquors, or medicated bitters '"''®"'^*' 
 
 5 capable of producing intoxication, on the prescription of a practic- 
 
 6 ing physician or otherwise in either locality above set forth from the 
 
 7 payment of the tax herein imposed. This article shall not apply 
 
 8 to the sale by druggists of tinctures and drug compounds, in the 
 
 9 preparation of which such liquors or medicated bitters are used and 
 
 10 sold on the prescription of a physician or otherwise, and which tinct- 
 
 11 ures and compounds are not intoxicating beverages, prepared in the 
 
 12 evasion of the provisions of this chapter or the local option law. 
 
 13 Aft. 5060c. The commissioners' court of the several counties counties may 
 
 levy. 
 
 1-t in this State shall have the power to levy and collect from every 
 
 15 person or association of persons selling spirituous, vinous or malt 
 
 16 liquors or medicated bitters, a tax equal to one-half the State tax 
 
 17 herein levied; and where any such sale is made in any incorporated 
 
 18 city or town, such city or town shall have the power to levy and 
 
 19 collect a tax upon such sale equal to that levied by the commis- 
 
 20 sioners' court of the county in which such city or town is situated. 
 
 21 Art. 5060d. Every person, firm, corporation or association of Prerequisites 
 
 to the issue of 
 
 22 persons, desiring to engage in the sale of spirituous, vinous or malt license to sen. 
 
 23 liquors, or medicated bitters capable of producing intoxication, in 
 
 24 this State, as set forth in Article 5060b of this chapter, shall, before 
 
 25 commencing the sale of such liquors or medicated bitters, file with 
 
 26 the county clerk of the county in which he or they propose to sell 
 
 27 the same, an application under oath, on blanks provided by the 
 
 28 Comptroller, and shall designate the place in which it is proposed 
 
 29 to engage in the sale of such liquors or medicated bitters, if any 
 
 30 citv or town in which the streets are named and the houses num- 
 
 31 befed, the street and number of house shall be given, and the quan- 
 
 32 titles in which he or they propose to sell, whether one gallon or 
 
 lO-T. o. 
 
146 Report of Tax Commission. 
 
 more, or one gallon and less, or whether they desire to sell malt 1 
 
 liquors exclusively; provided, in localities where local option is in 2 
 
 force not more than one quart shall be sold at one time to the same 3 
 
 person; and shall also state in said application whether said liquors 4 
 
 or medicated bitters are to be sold to be drunk on the premises, or 5 
 
 to be sold on prescription in a local option county, subdivision of 6 
 
 a county, justice precinct, town or city; and shall pay to the ool- 7 
 
 lector of taxes of the county in which such sales are to be made the 8 
 
 full amount of the annual tax herein levied, and such as may be 9 
 
 levied by the commissioners' court of such county and the city or 10 
 
 town in which such sales are to be made; and shall file with said 11 
 
 clerk a bond as required by Articles 5060h and 5060k of this chapter. 12 
 
 In case the sales are to be made in a city or incorporated town, the 13 
 
 taxes by such city or town shall be paid to the collector of taxes of 14 
 
 such city or town. All taxes herein levied or which may be levied 15 
 
 by a county, city or town, shall be paid in advance, and upon the 16 
 
 payment of the same and full compliance herewith, the county clerk IT 
 
 of the county shall issue to the person, firm, corporation or associa- 18 
 
 tion of persons, a license as provided for in Article 5060e of this 19 
 
 chapter, which said license with the tax collector's receipt for the 20 
 
 taxes, and with the license or revenue receipt issued by the United 21 
 
 States, shall be posted together by the licensee in a conspicuous 22 
 
 place in his or their place of business, and on failure to post such 23 
 
 license or receipt, he or they so failing shall be considered as having 24 
 
 no license and subject to all the pains and penalties, as if no such 25 
 
 license had been issued. 26- 
 
 License to Art. 5060e. Upon filing the sworn application as provided in 27 
 
 Article 5060d, and paying to the collector the annual State and 28 
 
 county tax herein provided for, and filing such bond as is required 29- 
 
 by Article 5060h, the county clerk of said county shall issue to said 30 
 
 applicant a license to sell spirituous, vinous or malt liquors, or med- 31 
 
 icated bitters, at the place and in the manner and quantities set 32 
 
Taxation —Sale of Liquors Regulated. 14"? 
 
 1 forth in the application, and. no sale shall be made until such license 
 
 2 is procured. The receipt of the tax collector shall be evidence of 
 
 3 the payment of the tax. For issuing licenses herein provided for, 
 
 4 county clerks shall be entitled to charge a fee of twenty-five cents 
 
 5 for each license. 
 
 6 Art. 5060f. No license shall be granted for a longer or shorter License to 
 
 issue lor one 
 
 7 period than one year. The particular place and house in which the year, and 
 
 shall desig- 
 
 8 liquors are to be sold shall be designated in the license, and no license nate place of 
 
 sale, etc. 
 
 9 shall authorize any person to sell spirituous, vinous or malt liquors, 
 
 10 or medicated bitters, at any other place or house than that desig- 
 
 11 nated in the license; provided, that if any person or association of 
 
 12 persons having a license to sell such liquors, desires to change his 
 
 13 or their place of business, such change may be made by presenting 
 
 14 the license to the clerk of the county and having the new place of 
 
 15 business inserted therein, but in no case to admit of the temporary 
 
 16 closing of one place of business to sell at another place, or to change 
 
 17 the place of business from one county to another. 
 
 18 Art 5060g. The county clerk in each and every county in this oounty clerk 
 
 o -J to reporfap- 
 
 19 State shall, between the first and tenth day in each month, for- ^^°^ ^°' 
 
 20 ward to the State Revenue' Agent a sworn statement, giving *e statej^^^""^ 
 
 21 names of all persons who have filed applications for license during 
 
 22 the preceding month, and the tax collector of each county shall 
 
 23 keep a regi^er in Which shall be entered the names of all persons 
 
 24 paying taxes under this chapter, with the date of payment, and shall, 
 
 25 between the first and tenth day of each month, make to the State 
 
 26 Revenue Agent a sworn report, giving the names of all persons who 
 
 27 have paid a liquor tax during the preceding month, and the ehar- 
 
 28 acter of the tax paid by each. The reports provided for in this 
 
 29 article shall be made upon blank forms to be furnished by the Comp- 
 
 30 troller. 
 
 Licensee to 
 
 31 Art 5060h Any person, firm, or association of persons, desir- execute bond; 
 
 •' '^ conditions of 
 
 32 ing to engage in the sale of spirituous, vinous or malt liquors, or bond, etc. 
 
148 Report of Tax Commission. 
 
 i 
 
 medicated bitters capable of producing intoxication, to be drunk on 
 
 the premises, shall, before engaging in such sale, be required to enter 2 
 
 into bond in the sum of five thousand dollars, with at least two good, 3 
 
 lawful and sufficient sureties, payable to the State of Texas, to be 4 
 
 approved by the county judge, conditioned as follows : 5 
 
 (1) That said person, firm or association of persons so selling 6 
 spirituous, vinous or malt liquors, or medicated bitters capable of 7 
 producing intoxication, in any quantity, to be drunk on the prem- 8 
 ises, shall keep an open, quiet and orderly house or place for the sale 9 
 of spirituous, vinous or malt liquors, or medicated bitters capable of 1" 
 producing intoxication. ^^ 
 
 (2) That such person, firm or association of persons, or his or 12 
 their agent or employe, will not sell or permit to be sold in his or 13 
 their house or place of business, nor give nor permit to be given, 14 
 any spirituous, vinous or malt liquors, or medicated bitters capable 15 
 of producing intoxication, to any person under the age of twenty- 16 
 one years, or to a student of any institution of learning, or to any 17 
 habitual drunkard, or to any person after having been notified in 18 
 writing through the sheriff or other peace officer, by the wife, mother, 19 
 daughter, or sister of the person, not to sell to such person. 20 
 
 (3) That he or they will not permit any person under the age 21 
 of twenty-one years to enter and remain in such house or place of 22 
 business. 23 
 
 (4) That he or they will not permit any games prohibited by 24 
 the laws of this State to be played, dealt, or exhibited in or about 25 
 such house or place of business. 26 
 
 (5) That he or they will not let or rent any part of the house 27 
 or place of business in which he or they have undertaken to sell 28 
 spirituous, vinous or malt liquors, or medicated bitters capable of 29 
 producing intoxication, in any quantity to be drunk on the premises, 30 
 to any person or persons for the purpose of running or conducting 31 
 any game or games prohibited by the laws of this State. 32 
 
Taxation— Sale of Liquoes RBGaLATED. 149 
 
 1 (6) That he or they will not adulterate the liquors sold by them 
 
 2 in any manner by mixing with the same any drug. 
 
 3 (7) That he or they will not knowingly sell or give away any 
 
 4 impure or adulterated liquors of any 'kind. 
 
 6 Said bond shall be filed in the office of the county clerk of the 
 
 6 county where the business is conducted, and shall be recorded by 
 
 7 such clerk in a book to be kept for such purpose. For recording 
 
 8 same the clerk shall be entitled to a fee of seventy-five cents. Said 
 
 9 bond may be sued on at the instance of any person or persons ag- 
 
 10 grieved by the violation of its provisions, and such person shall be 
 
 11 entitled to recover the sum of five hundred dollars as liquidated 
 
 12 damages for each infraction of the conditions of such bond. Said 
 
 13 bond shall not be void on the first recovery, but may be sued on 
 
 14 until the full penal sum named therein shall have been recovered. 
 
 15 Any person, firm, corporation or association of persons, dealing ex- 
 
 16 elusively in malt liquors shall be required to give bond only in the 
 
 17 sum of two thousand dollars, which bond shall contain in addition 
 
 18 to the above requirements the following condition : 
 
 19 (8) That if any character of liquor other than that of malt be 
 
 20 sold on the premises, the obligors upon such bond shall become 
 
 21 liable to the State and county, each, in the sum of one hundred 
 
 22 dollars, for each and every such sale, and recoveries may be had on 
 
 23 such bond until it shall have been exhausted. 
 
 24 In addition to civil proceedings for individual injuries brought on 
 
 25 said bonds as above 'indicated, if any person, firm or association of 
 
 26 persons shall violate any of the conditions of the bonds herein re- 
 
 27 quired, it shall be the duty of the district and county attorneys or 
 
 28 either of them, to institute suit in the name of the State of Texas, 
 
 29 for the use and benefit of the county, and the amount of five hundred 
 
 30 dollars as a penalty shall be recovered from the principal and sureties 
 31, upon a breach of any of the conditions hereof. Whenever the first 
 32 or subsequent bond as herein required is exhausted by suit at the 
 
150 Repoet of Tax Commission. 
 
 instance of individuals, or for the use of the county, a new and 1 
 
 similar bond shall be given and approved before the dealer shall 2 
 
 have the right to further pursue the business of a liquor dealer. In 3 
 
 case suit is pending on any such bond and the county or district 4 
 
 attorney shall make and file an affidavit with the clerk of the county 5 
 
 court that he believes the bond of the defendant will be exhausted 6 
 
 by said suit, the clerk shall at once notify the liquor dealer thereof, 7 
 
 and it shall be the duty of the liquor dealer, within twenty days 8 
 
 from the time the bond is exhausted, or, in other event, within 9 
 
 twenty days from the time notice is given, to give a new bond simi- 10 
 
 lar to the bond first given, to be approved in the same way. Until 11 
 
 such new bond is given and approved, when it is required by this 12 
 
 chapter, the liquor seller shall not have the right to further pursue 13 
 
 the business of selling liquors. Any person, firm^or association of 14 
 
 persons who shall sell liquors in any quantity to be drunk on the 15 
 
 premises, without first giving the bond, or the new bond, as required 16 
 
 by this chapter, shall be deemed guilty of a misdemeanor and on 17 
 
 conviction shall be fined in the same amount provided for in cases 18 
 
 where no license has been obtained. "An open house" within the 19 
 
 meaning of this chapter, is one in which no screen or other device 20 
 
 is iised or placed either inside or outside of such house or place of 21 
 
 business for the purpose of or that will obstruct the view through 22 
 
 the open door or place of entrance into any such house or place 23 
 
 where intoxicating liquors are sold to be drunk on the premises. 24 
 
 "A quiet house," or place of business, in the meaning of this chapter, 25 
 
 is one in which no music, loud or boisterous talking, yelling or in- 26 
 
 decent or vulgar language, is allowed, or any other noise calculated 27 
 
 to disturb or annoy any persons residing or doing business in the 28 
 
 vicinity of such house or place of business, or those passing along 29 
 
 the streets or public highways. By "an orderly house" is meant 30 
 
 one in which no lewd or prostitute woman or women are allowed 31 
 
 to enter and remain. It is further provided, that said house must 32 
 
g 
 
 Taxation — Sale of Liquors Regulated. 151 
 
 1 not contain any vulgar or obscene pictures. Any surety upon such 
 
 2 bond may relieve himself from further liability thereon by giving 
 
 3 the principal in said bond notice in writing that he will no longer ' 
 
 4 remain as surety on said bond and by filing with the county judge 
 an affidavit that such notice has been given, and if within 'five days 
 
 6 after such notice he fail to make a new bond, he shall cease to pursue 
 
 7 said business until a new bond is given. Any person who shall 
 
 8 continue to pursue said business after such affidavit is filed shall 
 
 9 be guilty of a misdemeanor and shall be punisheid as' provided in 
 
 10 cases where ro license has been procured. 
 
 11 Art. 5060i. An 'Tiabitual drunkard" within the meaning of this Hawtuai 
 
 . drunkard 
 
 J 2 chapter is one who makes it a habit, or who habitually becomes defined. 
 
 13 intoxicated by the voluntary use of intoxicating liquors ; and in all 
 
 14 suits for the breach of such bond for unlawfully selling to a 
 
 15 habitual drunkard, the question whether or not such person is an 
 
 16 habitual drunkard shall be determined by the court or jury trying 
 
 17 such case, as any other fact. 
 
 18 Art. 5060J. The provisions of this chapter shall not apply to Producers of 
 
 domestic 
 
 19 wines produced from grapes grown in this State, while the same is wines exempt 
 
 20 in the hands of the producers or manufacturers thereof. 
 
 21 Art. 5060k. Every person, firm, corporation or association of Bond re- 
 
 quired when 
 
 22 persons, before engaging in the sale of spirituous, vinous or malt sold in locai 
 
 option 
 
 23 liquors, or medicated bitters capable of producing intoxication, in districts. 
 
 24 any county, subdivision of a county, justice precinct, town or city, 
 
 25 in which local option is in force, shall enter into a bond in the sum 
 
 26 of twenty-five hundred dollars ($2,500), with at least two good and 
 
 27 sufficient sureties, payable to the State of Texas, to be approved by 
 
 28 the county judge of the county in which such sales are to be made, 
 
 29 conditioned as follows : 
 
 30 (1) That said person, firm, corporation or association of per- 
 
 31 sons so selling spirituous, vinous or malt liquors, or medicated 
 
 32 bitters capable of producing intoxication, will not- sell in any quan- 
 
152 Report of Tax Commission. 
 
 tity, except on the prescription of a regular practicing physician, 1 
 
 addressed to such person, firm, corporation or association of persons, 2 
 
 written in inlc on white paper in the handwriting of such physician, 3 
 
 dated, numbered, and signed by such physician, giving his and 4 
 
 applicants place of residence, and certifying on his honor, that he 5 
 
 has in person carefully examined the applicant or patient, and that 6 
 
 he finds him or her actually sick, giving the malady or disease with 7 
 
 which he or she is suffering, as near as he can ascertain, and that he 8 
 
 or she is in immediate need of an alcoholic stimulant, such as pre- 9 
 
 scribed. 10 
 
 (2) That there shall not be sold more than one quart on any 11 
 one prescription, which shall be sold at one time and in one package 12 
 and delivered to the purchaser at the time of sale. 13 
 
 (3) That he or they will not permit the same to be drunk on the 14 
 premises where sold, nor on any other premises owned or controlled 15 
 by him or them. 16 
 
 (4) That he or they will not sell more than once on the same 17 
 prescription, and will not sell on any prescription bearing the same 18 
 number of another prescription given by the same physician and 19 
 dated during the same year. 20 
 
 (5) That he or they will not sell on a prescription bearing date 21 
 more than three days prior to the date of its pres'entation nor upon 22 
 the prescription of a physician not known to him or them to be a 23 
 regular practicing physician, authorized under the laws of Texas 24 
 to practice his profession. 25 
 
 (6) That he or they will not permit a minor to remain on his 26 
 or their premises or place of business, except it be the house or place 27 
 of business of a regular pharmacist. 28 
 
 (7) That he or they will not permit any games prohibited by the 29 
 laws of this State to be played, dealt or exhibited in or about such 30 
 house or place of business. 31 
 
 (8) That he or they shall not let or rent any part of the house 32 
 
Taxation — Salb of Liquors Regulated. 153 
 
 1 
 
 or place of business or premises where they are selling such liquors 
 
 2 or medicated bitters, to any one, for the purpose of carrying on 
 
 3 any business in violation of the local option laws or the. penal laws of 
 
 4 this State. 
 
 5 (9) That he or they will not adulterate the liquors or medicated 
 
 6 bitters sold by him or them, nor knowingly sell or give away any 
 
 7 such adulterated liquors. 
 
 8 (10) That he or they will keep an open, orderly house, and will 
 
 9 not use any screen or other device for the purpose of or which shall 
 
 10 obstruct the view through the door or doors opening out on. any 
 
 1 1 street or alley. 
 
 12 Said bond shall be filed in, the ofBee of the county clerk of the 
 
 13 county where such business is carried on, and recorded by him in a 
 
 14 book to be kept for, the purpose. For recording the same he shall 
 
 15 receive a fee of seventy-five cents. For every breach or violation of 
 
 16 any of the provisions of said bond, the person, firm, corporation or 
 
 17 association of persons, and the sureties on said bond shall be liable 
 
 18 in damages to any person, firm, corporation or association of persons 
 
 19 injured thereby. In addition to the proceedings by parties sustain- 
 
 20 ing damages by the violation, it shall be the duty of the county and 
 
 21 district attorneys, or either of them, to institute suit in the name of 
 
 22 the State of Tezas for each and every infraction or violation thereof, 
 
 23 for the use and benefit of the county, and the sum of two hundred ; 
 
 24 and fifty dollars shall be recovered for each infraction, against, the 
 
 25 principal and sureties on said bond, as liquidated damages, which 
 
 26 said sum shall be paid into the county treasury and become a part of 
 
 27 the road fund of the county. Said, bond shall not be void on the 
 
 28 first recovery, but may be sued on for each infraction thereof until 
 
 29 the full penal sum named therein shall be exhausted. If said bond 
 
 30 shall be exhausted or become in danger of being exhausted by .suits, 
 
 31 said person, firm, corporation or association of persons shall be re-. 
 
 32 quired to execute another bond. N'otice of such-requiremeiit, shaill 
 
154 Rbpoet of Tax Commission. 
 
 be given by the county judge of the county, and such parties shall 1 
 
 have ten days after notice to comply, and upon failure to do so shall 2 
 
 be subject to all the pains and penalties from the time such notice 3 
 
 is given, as if no bond had been given in the first instance. In case 4 
 
 the county judge shall fail to give the notice herein required, then 5 
 
 any citizen of the county over the age of twenty-one years, may do 6 
 
 so, and in case of failure to execute another bond within the time 7 
 
 required, as above, set forth, said person may bring suit in the dis- 8 
 
 trict court of the county to require such person, firm, corporation 9 
 
 or association of persons to execute a new bond. In case the sureties 10 
 
 on such bond shall become insolvent, or be found to be insolvent 11 
 
 after the execution of such bond, it shall be the duty of the county 12 
 
 judge of the county to require a new bond, the same as above set 13 
 
 forth, and in case of failure to do so, any citizen, as above set forth, 14 
 
 may proceed in the district court as aforesaid to compel them to exe- 15 
 
 cute such bond, and in case the insolvency of said sureties or either of 16 
 
 them is established, Which shall be done under the rules of eyidence 17 
 
 governing other like cases, or in case it is shovra that said bond is 18 
 
 exhausted or in danger of being exhausted by suit, said court shall 19 
 
 enter up its judgment requiring said parties to enter into a new 20 
 
 bond within ten days from the date of the judgment, and adjudge 21 
 
 the costs against the defendants, and assess a reasonable attorney's 22 
 
 fee against them as costs. In case of an appeal from such judgment 23 
 
 the bond shall be in amount suflRcient to cover all costs and damages, 24 
 
 to be fixed by the judge trying the case ; and in addition to the con- 25' 
 
 ditions now required in appeal bonds, be conditioned further to pay 26 
 
 all damages occasioned by the breach or violation of the local option 27 
 
 laws of the State from the date of the institution of the suit until the 28 
 
 final termination of such suit. Should appellants be east in the 29 
 
 suit and the same is finally determined against him or them, said 30 
 
 appeal bond may be sued upon and recoveries had the same as pro- 31 
 
 vided in this chapter and article for suits and recoveries on the 32 
 
Taxation — Sale of Liquors Regulated. 155 
 
 1 original bond. When suit is instituted by a citizen the suit shall be 
 
 2 prosecuted without bond for cost or appeal bond. Any person or 
 
 3 persons obligating himself or themselves as surety upon any of the 
 
 4 bonds required by the provisions of this chapter shall, at the time 
 
 5 of becoming such surety, qualify before some officer authorized to 
 
 6 administer oa"ths, by an affidavit in \rriting duly signed and sworn 
 
 7 to, as to what he is worth over and above all legal exemptions and 
 
 8 liabilities of every character, furnishing a schedule of his property 
 
 9 that is subject to execution, which affidavit and schedule shall be 
 
 10 appended to the bond and made a part thereof. 
 
 11 Art. 50601. Any person, firm, company, corporation or asso- Penalty tor 
 
 selling liquor 
 
 12 ciation of persons engaged in the occupation of liquor dealer and contrary to 
 
 license. 
 
 13 exposing to sg-le or offering for sale liquors of any kind, who shall 
 
 14 sell contrary to his or their license, or in any quantity not author- 
 
 1 
 
 15 ized by his or their license, shall be deemed guilty of violating the 
 
 16 laws regulating the sale of liquor, even though but one such sale is 
 
 17 made, and shall be subject to the penalties prescribed in Article 
 
 18 411b of Chapter 6a, of the Penal Code. 
 19 
 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
156 
 
 Report or Tax Commission. 
 
 OHAPTEE SIX. 
 
 PEOPEETY SUBJECT TO TAXATION AND MODE OF EENDEEING SAME. 
 
 Article. 
 
 All property subject to taxation 5061 
 
 Eeal property defined 6062 
 
 Personal property defined ..5063 
 
 Definition of terms S064 
 
 Exemptions from taxation 5063 
 
 Wlien to be rendered 6066 
 
 How to be rendered 5067 
 
 Where to be rendered 5068 
 
 To be rendered in but one county.... 6069 
 Live stock, when and how rendered..5070 
 
 Taxes not be paid twice 6071 
 
 Vessels, where listed 5072 
 
 Telegraph, telephone, turnpike, 
 
 plank-road property 5073 
 
 Listing for others 5074 
 
 Article. 
 
 Shall list under oath; the oath 5075 
 
 The statement and its requisites 5076 
 
 Not required to list at greater 
 
 value, when 5077 
 
 Statement in rendition of real estate..5078 
 Assessments and coll ections on cor- 
 porate property 5079 
 
 Assessments in owner's name 5080 
 
 Lien for taxes 5081 
 
 Leasehold interests in public lands..5082 
 Valuation of property for taxatlon...S083 
 United States paper money taxable. .5084 
 
 Assessed as money on hand 5085 
 
 Tax lien on personal property fol- 
 lows property 5086 
 
 All property 
 subject to 
 taxation. 
 
 Article 5061. [4669] All property, real, personal or mixed, 
 
 except such as may be hereinafter expressly exempted, is subject to 
 
 taxation, and the same shall be rendered and listed as prescribed in 
 
 this title. 
 
 Real property Art. 5063. [4670] Eeal property, for the purpose of taxation, 
 defined. 
 
 Bhall include the land itself, above and under water, whether laid out 
 in town lots or otherwise, and all buildings and other articles and 
 structures, substructures and superstructures, erected upon, under or 
 above or afiSxed to the same, and all the rights and privileges belong- 
 ing or in anywise appertaining thereto ; all mines, minerals, forests 
 and fossils in and under the same ; all wharves and piers, including 
 the value of the right to collect wharfage, cranage or dockage 
 thereon; all bridges, all telegraph lines, wires, poles and appurte- 
 nances; all supports and inclosures for electrical conductors, and 
 other appurtenances, upon, above and under ground; all street or 
 other railroads, including the value of all franchises, rights, or per- 
 mission to construct, maintain or operate the same in, under, above, 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
4 
 
 Propbkty Subject to Taxation, J^tc. I57 
 
 1 on or through streets, highways or public places; all railroad struct- 
 
 2 ui;es, substructures, superstructures, tracks, and the iron thereon; 
 
 3 branches, switches and other fixtures permitted or authorized to be 
 made, laid or placed in, upon, above or under, any public or private 
 
 5 road, street or ground; all mains, pipes and tanks laid or placed in, 
 
 6 upon, above or under any public or private street or place for con- 
 
 7 ducting steam, heat, water, oil, electricity, or any property, substance 
 
 8 or product capable of transportation or conveyance therein, or that is 
 
 9 protected thereby, including the value of all franchises, rights, au- 
 
 10 thority or permission to construct, maintain or operate in, under, 
 
 11 above, upon or through any streets, highways or public places any 
 
 12 mains, pipes, tanks, conduits or wires with their appurtenances for 
 
 13 taking water, steam, heat, light, power, gas, oil or other substance, or 
 
 14 electricity for telegraphic, telephonic or other purposes. 
 
 15 Art. 5063. [4671] Personal property shall, for the purposes personal 
 
 property 
 
 16 of taxation, be construed to include all goods, chattels and efcects, defined. 
 
 17 and all moneys, credits, bonds and other evidences of debt whether 
 
 18 the same be in or out of the State; all ships, boats and vessels be- 
 
 19 longing to inhabitants of this State, whether at home or abroad, and 
 
 20 all capital invested therein ; all moneys, either within or without the 
 
 21 State due the person to be taxed and all other such debts due such 
 
 22 persons; all public stocks and securities, all stocks in turnpikes, rail- 
 
 23 loads, canals, wharf companies, and all other corporations whatever 
 24: (except national banks) out of the State owned by inhabitants of this 
 
 25 State; all personal estate of moneyed corporations, whether the own- 
 
 26 'ers thereof reside in or out of the State; and the income of any 
 
 27 annuity, unless the capital of such annuity be taxed within the State ; 
 
 28 ■ all shares of stock of any bank organized or that may be organized 
 
 29 under the laws of the United States ; all improvements made by per- 
 
 30 sons on lands held by them, the title to which is still vested in the 
 
 31 State' of Teias, or in any railroad company, or which have been ex- 
 
 32 empted from taxation for the benefit of any railroad company; or 
 
158 
 
 Report of Tax Commissiobt, 
 
 any other corporation whose property is not subject to the same mode 
 and rule of taxation as other property.. The value of stock in all 
 corporations doing business in this State shall be ascertained and 
 assessed for taxes as hereinafter provided in this title. 
 Definition of Art. 5064. [4672] The term "money," or "moneys," wherever 
 
 terms. 
 
 "Money" and used in this title, shall, besides money or moneys, include every de- 
 "moneys. ' 
 
 posit which any person owning the same or holding in trust and 
 
 residing in this State is entitled to withdraw in money on demand. 
 
 "Credits." 2. The term "credits," wherever used in this title, shall be held 
 
 to mean and include every claim and demand for money or other 
 
 valuable thing, and every annuity or sum of money receivable at 
 
 stated periods, due or to become due, and all claims and demands 
 
 secured by bill of sale or mortgage on personal property, or by deed 
 
 or mortgage on I'eal estate, due or to become due. 
 
 "Tract or 3. The term "tract or lot," and "piece or parcel," of real prop- 
 
 lot," "piece or 
 parcel." erty, and piece and parcel of land, wherever used in this title, shall 
 
 each be held to mean any quantity of land in possession of, owned 
 
 by or recorded as the property of the same claimant, person, company 
 
 or corporation. 
 
 'Singular and 4. Every word importing the single number only may extend to 
 
 plural." 
 
 and embrace the plural, and every word importing the plural number 
 
 may be applied to and limited to the singular number; and every 
 
 "Masculine" word implying the masculine gender only may be extended and ap- 
 
 .and _ 
 
 "fetuinine." plied to females as well as males. 
 
 "Oath.' 
 
 "Town or 
 district." 
 
 "True and 
 full value." 
 
 5. Wherever the word "oath" is used it shall be held to mean 
 oath or affirmation; and the word "swear" may be held to mean 
 affirm. 
 
 6. The words "town or district," wherever used, shall be held to 
 mean village, city, ward or precinct, as the case may be. 
 
 7. The term "true and full value," wherever used, shall be held 
 to mean the fair market value, in cash, being the price which could 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
Property Subject to Taxation, Etc. 159 
 
 1 be obtained therefor at private sale, and not at forced or auction 
 
 2 sale. 
 
 3 8. The term "person" shall be construed to include firm, company "Person." 
 
 4 or corporation. 
 
 6 Art. 5065. [4673] The following property shall be exempt Exemptions. 
 
 6 from taxation : 
 
 7 1. Public school houses and houses which are actual places of PuWic 
 
 schools, 
 
 8 public religious worship, the books and furniture therein and the churcues.'etc. 
 9- grounds attached to suck buildings necessary for the prober, occu- 
 
 10 paney, use and enjoyment of the same and not leased or otherwise 
 
 11 used with a view to profit; all public colleges, academies, schools and 
 
 12 all buildings used exclusively for school purposes, and all lands im- 
 
 13 mediately connected with such institutions of learning necessary for 
 
 14 the' proper occupancy, use and enjoyment thereof, and all endow- 
 
 15 ments used exclusively for the benefit of such institution. 
 
 16 2. All lands used exclusively for grave yards, or for grounds for cemeteries, 
 
 etc. 
 
 17 burying the dead, except such as are held by any person, company 
 
 18 or corporation with a view to profit, or for the purpose of speculation 
 
 19 in the sale thereof. 
 
 20 3. All property, whether real or personal, belonging exclusively umtea states 
 
 •^ ^ •' and state 
 
 21 to this state or any political subdivision thereof, or the United property.? 
 
 22 States. 
 
 23 4. All buildings belonging to counties and used for holding county 
 
 o o buildings. 
 
 24 courts, for jails or county offices, with the land belonging to and on 
 
 25 which such buildings are erected. 
 
 26 5 All lands, houses and other buildings belonging to any county, county poor 
 
 ' farms, etc. 
 
 27 precinct or town used exclusively for the support or accommodation 
 
 28 of the poor. 
 
 29 6. All buildings belonging to institutions of purely public char- Public^ 
 
 30 ity, together with the lands belonging to and occupied by such insti- buildings. 
 
 31 tutions not leased or otherwise used with a view to profit, and all 
 
 32 moneys and credits appropriated solely to sustaining such institu- 
 
160 
 
 Report of Tax Commission. 
 
 Fire engines, 
 etc. 
 
 Market 
 houses and 
 public 
 grounds. 
 
 Public 
 libraries. 
 
 Household 
 and kitchen 
 furniture. 
 
 When prop- 
 erty to be 
 rendered. 
 
 tions=; p;x)vided, that nothing herein shall be so construed as to 
 exempt real estate and other property frona taxation owned by so- 
 called benevolent associations, orders and organizations unless said 
 property be owned and used exclusively by them as widows' and 
 orphans' homes. 
 
 7. All fire engines and other implements owned by towns and 
 cities used for the extinguishment of fires, with the buildings used 
 exclusively for the safe keeping thereof. 
 
 8. Alt market houses, public squares and other public grounds, 
 town or precinct houses or halls, used exclusively for public purposes, 
 and all machinery, works, or fixtures belonging to any town and used 
 for conveying water to such town. 
 
 9. All public libraries and personal property belonging to the 
 same. 
 
 10. Household and kitchen furniture not exceeding at their true 
 andfull value two hundred and fifty dollars to each family, in which 
 may be included one sewing machine. 
 
 Art. 5066. [4674] All property shall be listed for taxation 
 between January 1st and June 1st of each year, when required by 
 the assessor, with reference to the quantity held or owned on the first 
 day' of January in the year for which the property is required to be 
 listed or rendered. Any property purchased or acquired on the first 
 day of January shall be listed by or for the person purcliasing or 
 aequiriiig it. If any property has by reason of any special law, con- 
 tract or fact, or have been claimed to be exempted from taxation for 
 any period or limit of time, and such period of exemption shall 
 expire between January 1st and December 31st of any year, said 
 property shall be assessed and listed for taxes as other property, but 
 the taxes assessed against said property shall be only for the pro rata 
 of taxes for the portion of such year remaining after the expiration 
 of such claimed period of exemption, and shall be so listed on the 
 tax rolls, and taxes shall be collected on said property accordingly. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 IS 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 30 
 31 
 32 
 
Property Subject to Taxation, Etc. -161 
 
 1 Art. 5067. [4675] All property shall be listed or rendered in How to be- 
 
 2 the manner following; 
 
 3 1. Every person of full age and sound mind, being a resident of By the owner 
 
 4 this State, shall list all of his real estate, moneys, credits, bonds or 
 
 5 stock or joint stock or other companies (when the property of such 
 
 6 company is not assessed in this State), moneys loaned or invested, 
 
 7 annuities, franchises, royalties, and all other property. 
 
 8 2. He shall also list all lands or other real estate, all moneys and As agent. 
 
 9 other personal property invested, loaned or otherwise controlled by 
 
 10 him as agent or attorney, or on account of any other person, com- 
 
 11 pany or corporation whatsoever, and all moneys deposited subject to 
 
 12 his order, check or drafts, and credits due from or owing by any 
 
 13 person, body corporate or politic. 
 
 14 3. The property of a minor child shall be listed by his guardian, Minor. 
 
 15 or by the person having the property in charge. 
 
 16 4. The property of a wife, by her husband, if of sound mind; if wife. 
 
 17 not, by herself. 
 
 18' 5. The property of an idiot or lunatic, by the person haying idiots. 
 
 19 charge of such property. 
 
 20 6. The property of a person for whose benefit it is held in trust, Cestui que 
 
 trusts. 
 
 21 by the trustee of the estate ; of a deceased person, by the executor or 
 
 22 administrator. 
 
 23 7. The property of corporations whose assets are in the hands Eeceivers. 
 
 24 of receivers, by such receivers. 
 
 25 8. The property of a body politic or corporate, by the president corporations. 
 
 26 or secretary thereof. 
 
 27 9. The property of a firm or company, by a partner of such firm, Firms. 
 
 28 or the president or secretary of such company. 
 
 29 10. The property of manufacturers and others in the hands of property in 
 
 hands of an 
 
 30 an agent, by such agent, in the name of his principal, as real, per- agent. 
 '31 sonal and merchandise. 
 
 u-T. c. 
 
W2 BsPOET OF Tax CoMMissi0J!f- 
 
 Nurseries. 11. The stock of nurseries, growing Or Otherwise, in the hands of 1 
 
 nurserymen, shall be listed and assessed as merchandise. 2 
 
 ..Wtoeretoue Art. 5068. [>i676'\ All property, real and personal, except such 3 
 
 as is required to be listed and assessed otherwise, shall be listed and 4 
 
 assessed in the county where it is situated, and all personal property 5 
 
 subject to taxation and temporarily removed from the State or 6 
 
 county, shall be listed and assessed in the county of the residence of 7 
 
 the owner thereof, or in the county where the principal office of such 8 
 
 owner is situated. If any person, firm or corporation transfers per- & 
 
 sonal property from one county to anothet on or before the first 10 
 
 day of January, the same shall be assessed where found. 11 
 
 To be render- Art. 5069. Lands lying on county boundaries, which have not 12 
 
 ed In but one 
 
 county. been accurately and legally surveyed, determined or fixed, shall not 13 
 
 be taxed or assessed in more than one county. 14 
 
 Livestock, Art. 5070. All persons. Companies and Corporations Owning past- 15 
 
 when and how 
 
 rendered. ures in this State which lie on county boundaries shall be required 16 
 
 to list for assessment all live stock of every kind owned by them in 17 
 
 said pastures in the several counties in which said pastures are sit- 18 
 
 uated, listing in each county such portion of said stock as the land in 19 
 
 such county is of the whole pasture. All persons, companies and 20 
 
 corporations owning any kind of live stock in pastures not their own, 21 
 
 shall list said live stock in the several counties in which such pastures 22 
 
 are situated in the same manner ; and in both cases the tax upon such 23 
 
 live stock shall be paid to the tax collectors of the several counties 24 
 
 in which such live stock is listed and assessed. If any owner or 25 
 
 owners of live stock residing in one county shall drive said live stock 26 
 
 into another county on or before the first day of January, said live 27 
 
 stock shall be assessed in the county where found. 28 
 
 Taxes not to Art. 5071. All lands which may have been assessed in anv county 29 
 be.paia twice. j j 
 
 according to the abstract of land titles, and the taxes thereon paid 30 
 
 according to law, shall not be afterwards subject to the payment of 31 
 
 taxes for the same period in a different county, although a subsequent 32 
 
Propsbty Subject to Tax^ltiqn, Etc. 1.^3 
 
 1 survey and determination of the ooupity boundaries may show said 
 
 2 lands to be in a different county from that in which they were origi- 
 
 3 nally assessed. Any sales of such lands for alleged delinquency shall 
 
 4 be illegal and void. 
 
 5 Art. 5072. [4677] All persons, companies and corporations in vessels, 
 
 6 this State owning steamboats, sailing vessels, wharf boats and other 
 
 7 water craft shall be required to list the same for assessment and taxa- - 
 
 8 tion in the county in which the same may be enrolled, registered or 
 
 9 licensed, or kept when not enrolled, registered or licensed. 
 
 10 Art. 5073. [4678] All telegraph, telephone, plank-road and Telegraph, 
 
 telephone, 
 
 11 turnpike companies shall list all of their real and personal property, piank-road 
 
 and turnpike 
 
 .12 giviilg the number of miles of roadbed and lines in the county where companies. 
 
 13 said line and roadbed is situated at the full and true value thereof, 
 
 14 except when such company may own personal property or real estate 
 
 15 in an unorganized county or district, then they shall list such prop- 
 
 16 eo-ty to the Comptroller. 
 
 17 Art. 5074. [4679] Persons required to list property on behalf Listing for 
 
 others. 
 
 18 of others ^hall list it in the same manner in which they are required 
 
 19 to list their own, specifying in each case the name of the person, 
 
 20 estate, company or corporation to whom it belongs. When property 
 
 21 is listed by an agent for another, such agent shall make affidavit to its 
 
 22 full and true value as defined in this chapter, and shall state under 
 
 23 oath as provided in the succeeding article that the property rendered 
 
 24 by him as agent for another is all the property that his principal 
 
 25 owns in siich county. 
 
 26 Art. 5075. [4680] Bach person required by law to list prop- Shaii list 
 
 ■- ■* ^ i ./ under oath. 
 
 27 erty shall make and sign a statement, verified by his oath, as required 
 
 28 by law, of all property, both real and personal, in Hs possession, or 
 
 29 under his control, and which he is required to list for taxation, 
 
 30 either as the owner or holder thereof, or as guardian, parent, hug- 
 
 31 band, trustee, executor, administrator, receiver, officer, partner, 
 
 32 agent or factor. The oath required by this article to be taken by 
 
164 Repoet of Tax Commission. 
 
 persons rendering property for taxation shall be actually adminis- 1 
 
 tered by the tax assessor as oaths are adminisitered in the district 2 
 
 court, which oath shall be in form as follows : 3 
 
 4 
 
 The State of Texas, ^ 5 
 
 [-88. 
 
 County of ) 6 
 
 The oath. i^ ^ being duly sworn, say that I will, 7 
 
 to the best of my knowledge, information and belief, give in the state- 8 
 
 ment below a true, full and complete list of all property held by me 9 
 
 or belonging to me on the first day of January, A. D (or 10 
 
 for others, as the case may be, naming the person for whom the list 11 
 
 is rendered), including all personal property appertaining to said 12 
 
 merchandising, whether held in actual possesion, or only having been 13 
 
 purchased with a view to possession or profit, and all personal prop- 14 
 
 erty appertaining to manufacturing and all manufactured articles, 15 
 
 whether on hand or owned by me, and all moneys, deposits and cred- 16 
 
 its In all cases where the assessor may demand it, I will point out 17 
 
 to him, or where I am unable to exhibit the same to the assessor, such 1 8 
 
 property will be fully and fairly described and its condition and 19 
 
 value represented and listed by me; that I will in no case seek to 20 
 
 mislead the assessor as to either quantity or quality or value of prop- 21 
 
 erty. And I further swear, that since the first day of January of last 22 
 
 year I have not directly or indirectly converted or exchanged any of 23 
 
 my property temporarily for the purpose of evading the assessment 24 
 
 thereon for taxes into non-taxable property or securities of any kind. 25 
 
 I further swear that I will, to the best of my knowledge and judg- 26 
 
 ment, value said property, and all of it, at its full and true value, by 27 
 
 which I mean the price that could be obtained therefor at private 28 
 
 sale, and not at forced oj auction sale. I further swear that I will 29 
 
 not place a valuation upon any property that I now propose to render 30 
 
 at a less valuation than the total amount of insurance carried by me 31 
 
 32 
 
Pboperty Subjbct to Taxation, Etc. 165 
 
 1 
 
 4 
 
 on property, exclusive of constitutional exemptions, that I am ren- 
 
 2 dering herein. So help me God ! 
 8 
 
 Sworn to and subscribed before me this the day 
 
 5 of , A. D 
 
 6 
 
 '^ Assessor for County. 
 
 * By Deputy. 
 
 9 Art. 5076. [4681] Such statement shall truly and distinctly The state- 
 ment and its 
 
 10 set forth requisites. 
 
 11 1. The name of the owner. 
 
 12 2. The abstract number. 
 
 13 3. The number of the surrey. 
 
 14 4. The name of the original grantee and the certificate. 
 
 15 5. The number of acres, and the value of the land. 
 
 16 6. The number of the lot or lots, the number of the block, the 
 
 17 name of the city or town, and the value of the lots. 
 
 18 7. The number of miles of railroad in the county, and the value 
 
 19 of railroads and appurtenances. 
 
 20 8. The number of miles of telegraph line in the county, and the 
 
 21 value of the same and appurtenances in the county. 
 
 22 9. The number and amount of land certificates, and the value 
 
 23 thereof. 
 
 24 10. The number of horses and mules, and the value thereof. 
 
 25 11. Number of cattle, and value thereof . 
 
 26 12. Number of jacks and Jennets, and the value thereof.' 
 37 13. Number of sheep, and the value thereof. 
 
 28 14. Number of goats, and the value thereof. 
 
 29 15. Number of hogs, and value thereof. 
 
 80 16. Number of carriages, buggies, wagons, bicycles, tricycles, 
 
 31 velocipedes, automobiles, motor cycles, of whatever kind, and the 
 
 82 value thereof. 
 
IlBi*OKT OF Tax GoiiCMissiON. 
 
 17. Numbe'r of sewing machmes and knitting mstehines, and the 1 
 value thereof. 2 
 
 18. Number of clocks and watches, and the value thereof. 3 
 
 19. ISTumber of organs, melodeons, pianofbrtes, and all other 4 
 musical instruments of whatever kind, and the valufe thereof. 5 
 
 30. The value of household and kitchen furniture over and above 6 
 
 the amount of two hundred and fifty dollars. ''' 
 
 21. Office furniture and books, and the value thereof. 8 
 
 22'. The f alue of all gold and silver plate. 9 
 
 23. The value of diamonds and jewelry. 10 
 
 24. Every annuity and royalty, the description and value 11 
 thereof. 12 
 
 25. Number of steamboats, sailing vessels, wharf boatsi barges, 13 
 or other water craft, and the value thereof. 14 
 
 26. The value of goods, wares and merchandise of every desetip- 15 
 tion which sueh person is required to list as a merchant. 16 
 
 27. The value of materials and all manufactured articles which 17 
 said person is required to list as a manufacturer. 18 
 
 28. The value of manufacturer's tools, implenients afid maehin- 19 
 efy, other than boilers and engines, which shall be listed as such. 20 
 
 29. Number of steam engines, including boilers, and value 21 
 thereof. 22 
 
 30. Amount of money of bank, banker, broker, or stock jobber. 23 
 
 31. Amount of money owned by you individually. 24 
 33. Amount of credits of bank, banker, broker, or stock jobber. 25 
 
 33. Amount and value of all notes, bonds and stocks, other than 26 
 United States bonds. 2? 
 
 34. Amount and value of all shares of capital stock of companies 28 
 and associations not incorporated by the laws of this State. 29 
 
 35. Yalue of property of companies and corporations, formed 30 
 under the laws of this State, including shares of capital stock, which 31 
 must be rendered in the name of the corporation. 32 
 
1*7 
 
 Peopebty Subject to Taxation, ,Eto. 
 
 1 36. Value of stock and furniture of saloons, hotels and eatiag 
 
 2 houses. 
 
 3 37. Value of every billiard, pigeon-hole, bagatelle, or other sita- 
 
 4 ilar tables, together with the number thereof. 
 
 5 38. Money on hand or on deposit, in or out of the State, Wl-th 
 
 6 banks, trust companies, eorporations^ firms -or individuals, and sub- 
 
 7 j^ect to order, check, or draft, including certificates of deposit. 
 
 8 39. All shares of stock in any corporation, formed outside Of 
 
 9 this State, and also all shared of stock in any eorpot-ation formed in 
 
 10 this State and conducting its business outside of this State. 
 
 11 40'. Number of patent rights and the value thereof. 
 
 12 41. Number of typesetting machines, and the value thereof. 
 
 13 42. Number of miles of telephone lines in the county, and the 
 
 14 number and value of telephones and appurtenances in the county. 
 
 15 43. Value of all furniture and fixtures on hand on the first day 
 
 16 of January. 
 
 17 44. Every franchise^ the description and value thereof which has 
 
 18 not been included and valued in the rendition of other property. 
 
 1" 45. The value of aill property not eniimerated above, and all 
 
 2*^ property enumerated in this article shall be taxable, whether in this 
 
 21 State on the first-day oif January or temporarily removed therefrom. 
 
 22 Art. 5077. [4683] No person shall be required to list or render Not required 
 
 23 his credits at a greater value than he believes can be collected, nor greater value, 
 
 24 shall he be required to include in his statement as a part of his per- ' ' ... 
 
 25 sonal property any share or portion of the capital stock or property 
 
 26 of a<ny company or corporation which is lasted and returned as the 
 
 27 capital stock or property of such corporation for taxation: 
 
 28 Art.' 5078. [4683], Persons listing property or rendering real to make 
 
 statement. 
 
 29 estate under Article 5076, shall make, a statement duly signed and 
 3® under oath, which shall truly and distinctly set forth : 
 
 31 1. The naftie of the ownicr, the abstract number, number of sur- 
 33 
 
1.68 Rki'okt of Tax CoMMrssiox. 
 
 1 
 
 vey, the number of certificate, the name of the original grantee, tlie 
 
 number of acres, and the true and full value thereof. , 2 
 
 2. The number of the lot and block, and the true and full value 3 
 thereof, together with the name of the town or city. . 4 
 
 3. When the name of the original grantee, or abstract number, 5 
 or number of certificate, or number of survey is unknown, say "un- 6 
 known," and give such description so that the land or lot can be ' 
 identified, and the true and full value thereof can be determined. ° 
 
 Assessments Art. 5079. [4684] All property of private corporations, except ^ 
 
 anfl oollec- jq 
 
 tions on cor- in cases where some other provision is made by law, sliall be assessed 
 
 porate _ ^ ^ 
 
 property. in the name of the corporation, and in collecting the taxes on the '^'■ 
 
 same all the personal property of such corporation shall be liable to 12 
 
 be seized whenever the same may be found in the county, and sold 13 
 
 in the same manner as property of individuals may be sold for taxes. 14 
 
 All statements and lists made by corporations that are required to 15 
 
 be sworn to, shall be verified by the afiidavit and signature of the 16 
 
 secretary of said corporation, and if they have no secretary, the offi- 17 
 
 cer who discharges the duties of secretary of said corporation. 18 
 
 Assessment Art. 5080. All real property subject to taxation stall be assessed 19 
 
 In owner's 
 
 name. to the owners thereof in the manner herein provided, but no assess- 20 
 
 ment of real property shall be considered illegal by reason of the 21 
 
 same not being listed or assessed in the name of the owner or owners 22 
 
 thereof. 23 
 
 Men for tax. Art. 5081. [5086] All taxes, both upon real and personal prop- 24 
 
 erty, rendered in the same assessment, shall be a lien upon the realty 25 
 
 until the same shall have been paid, with the exception of the home- 26 
 
 stead, which shall be liable only for the taxes assessed against such 27 
 
 homestead. And should the assessor fail to assess any real estate, 28 
 
 or personal property, for any one or more years, the lien shall be good 29 
 
 for every year that he should fail to assess for, and he may, in listing 30 
 
 property for taxes for any year thereafter, assess all the back taxes 31 
 
 due thereon, according to the provisions of this title. 82 
 
Property Subject to Taxation, Etc. 169 
 
 1 Art. 5083, [5087] Property held under a lease for a term of Leasehold 
 
 interests in 
 
 2 three years or more, or held under a contract for the purchase thereof, puWic lands. 
 
 3 belonging to this State, or that is exempt by law from taxation in 
 
 4 the hands of the owner thereof, shall be considered for all the pur- 
 
 5 poses of taxation as the property of the person so holding the same, 
 
 6 except as otherwise specially provided by law. 
 
 7 Art. 5083. [5088] Each separate parcel of real property shall valuation of 
 
 , •KW^J property for 
 
 8 be valued at its full and true value m money, excluding the value taxation. 
 
 9 of crops growing and ungathered thereon. 
 
 10 2. In determining the true arid full value of real and personal 
 
 11 property, the assessor shall not adopt a lower or- different standard of 
 
 12 value because the same is to serve as a basis for taxation, nor shall 
 
 13 he adopt as a criterion of value the price for which such property 
 
 14 would sell at auction or forced sale, or in the aggregate with all the 
 
 15 property in his county; but he shall value each tract or lot by itself, 
 
 16 and at such sum or price as he believes the same to be fairly worth 
 
 17 in money at the time such assessment is made. 
 
 18 3. In valuing any real property on wliich there is a coal or other 
 
 19 mine, or stone or other quarry, 'or springs possessing medicinal prop- 
 
 20 erties, the same shall be valued at such a price as such property, in- 
 
 21 eluding a mine or quarry or spring, would probably sell at a fair 
 
 22 voluntary sale for cash. 
 
 23 4. Taxable leasehold estates shall be valued at such a price as 
 
 24 they would bring at a fair voluntary sale for cash. 
 
 25 5. Personal property of every description shall be valued at its 
 
 26 true and full value in money. 
 
 27 6. Money, whether in possession or on deposit, or in the hands 
 
 28 of any member of the family or any other person whatsoever, in or 
 
 29 out of the State, shall be entered in the statement at the full amount 
 
 30 thereof. 
 
 31 7. Every credit for a sum certain, payable either in money or 
 
 32 property of any kind, shall be valued at the full value of the same 
 
17<) Report ot Tax Commission. 
 
 so payable. If for a specified article or for a specified number or 1 
 
 quantity of property of any kind, it shall be valued at the current 2 
 
 price of such property at the place where payable. Annuities or 3 
 
 moneys payable at stated periods shall be valued at the price that the 4 
 
 person listing the same believes them to be worth in money. 5 
 
 United States Art. 5084. [5088a] Circulating notes of national banking asso- 6 
 
 paper money 
 
 taxable. ciations and United States legal tender notes and other notes and 7 
 
 certificates of the United States, payable on demand and circulating 8 
 
 or intended to circulate as currency, and gold, silver and other coin, 9 
 
 shall be subject to taxation as money on hand or on deposit, under 10 
 
 the laws of this State. 11 
 
 Assessed as Art. 5085. [5088b] The assessor of taxes shall assess the same 12 
 
 money on 
 
 hand. jjj ^jjg gajjjg manner as money on hand or on deposit or other .personal 13 
 
 property, as provided for in the general assessment laws of this State. 14 
 
 Tax lien on Art. 5086. All taxes upon personal property shall be a first lien 15 
 
 personal 
 
 property foi- upon such property until the same is paid, and said lien shall attach 16 
 
 lows property. 
 
 to and follow all personal property in whomsoever's hands found, on 17 
 which the taxes due for any year or years has not been paid. Per- ig 
 sonal property exempt from forced sale, under the Constitution, shall 10 
 be liable only for the taxes due upon such property. 20 
 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
Taxation ot HAittioAnfi. 
 
 171 
 
 1 
 
 2 
 3 
 4 
 
 5 
 6 
 7 
 8 
 9 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
 CHAPTEE SEVEN. 
 
 TAXATION OF RAILROADS. 
 
 Article. 
 
 Taxable property ol railroad, when 
 listed 5087 
 
 To make statement to assessor 5088 
 
 Bight of way, how denominated tind 
 described 5D88a 
 
 t^allie of railroad track, how listed 
 and taxed 5088b 
 
 Rolling stoolr, ho* listed and taxed..5088c 
 
 Personal property of railroad, how 
 assessed ; 5088d 
 
 Real estate other than ''railroad 
 track," how assessed s 6088e 
 
 List by railroad company to assess- 
 or, what to contain..; .....5088f 
 
 Value of railroad track, how ascer- 
 tained 5088g 
 
 Arlicte- 
 
 On failure to make statement, 
 duty of assessor 5088h 
 
 Penalty for failure to make state- 
 ment soSSi 
 
 Where railroad runs through unor- 
 ganized county, statement to be 
 made and taxes paid to comptrol- 
 ler .....: 50683' 
 
 Statement, where railroad extends 
 beyond this State, how assessed 
 and taxed 5088k 
 
 Required to report to comptroller 
 the information furnished as- 
 sessors 50S91 
 
 All property to be listed at Its true 
 value 5088m 
 
 Article 5087. Every person, company or corporation owning, Taxable 
 
 property of 
 
 managing, operating or constructing a railroad in this State, shall railroad, 
 
 when listed. 
 
 cause all property owned or held by them to be listed with reference' 
 to its value on the first day of January of each year. 
 Art. 5088. Between the first day of January and the first Mon- To make 
 
 statementjto 
 
 day in June of each year, the assessor of taxes in each county shall assessor. 
 require eVery person, firm, conipany or corporation owning, man- 
 aging, operating or constructing a railroad writhin his county, to 
 make out and file with him, a statement or schedule, as required by 
 Article 5088f, verified by the oath of such person, or a member of 
 such firm, or by the proper officer of siich dompany or corporation, 
 before an officer having a seal, showing the property held as railroad 
 track, the length of the main line, side tracks, second tracks, a;na 
 terminal tracks, and turnouts, and all other real and pergonal prop- 
 erty in such county, thriWgh or iiito ^hich the road may riin. It 
 sball be tile duty of every person, firm, company or corporation, own- 
 
172 Repoet of Tax Commission. 
 
 ing, managing, operating or constructing a railroad in this State, to 1 
 
 comply witli the requirements of the assessor herein provided for. 2 
 
 Kight of way, Art. 5088a. The right of way, including the superstructures 3 
 
 how denomi- 
 nated and thereon, the main track, side tracks, second tracks, terminal tracks, 4 
 
 described. 
 
 turnouts, turntables, stations and improvements, including round 5 
 
 houses and machine shops and the land on which the same is situated, 6 
 
 when adjacent to and connected with the right of way proper, owned ' 
 
 by the railroad company on the right of way (except machinery, sta- 8 
 
 tionary engines and boilers, and other fixtures and tool-s, which shall 9 
 
 be considered personal property), shall be held to be real estate for 10 
 
 the purpose of taxation, and shall be denominated "railroad track," 11 
 
 and shall be so listed and valued, and shall be described in the assess- 12 
 
 ment thereof as a strip of land extending on each side of the railroad 13 
 
 track and embracing the same, together with all the stations and 14 
 
 improvements thereon, including side tracks, second tracks, terminal 15 
 
 tracks, land on which machine shops and round houses and the build- 16 
 
 ings thereon are situate, and connected therewith, commencing at a 17 
 
 point where such railroad track crosses the boundary line and enters 18 
 
 a county, and extending to the point where such railroad track 19 
 
 crosses the boundary line and leaves the county, or to the point of 2C 
 
 termination in the same, as the case may be, containing 21 
 
 acres, more or less (here insert the name of 22 
 
 the county, the boundary line of the same, and number of acres), 23 
 
 and when advertised or sold for taxes, no other description shall be 24 
 
 necessary to convey a good title to the purchaser. 25 
 
 Value of rail- Art. 5088b. The value of the railroad track shall be listed and 26 
 
 road track, 
 
 how listed assessed in the several counties in the proportion that the length 27 
 and taxed. 
 
 of the main track, side tracks, second tracks, and terminal tracks, 28 
 
 added together, and situated in any such county bears to the whole 29 
 
 length of the railroad track, within the State, including main track, 30 
 
 side tracks, second tracks, and terminal tracks. The value of such 31 
 
 railroad track, including all turnouts, all station houses, depots, 32 
 
Taxatioist of Railroads. li^S 
 
 machine shops, and all other buildings situated on the right of way 
 and belonging to or being a part of the railroad property, shall be 
 assessed as railroad track and the value thereof shall be ascertained in 
 the manner prescribed in the succeeding articles of this chapter. 
 
 Art. 5088c. The movable property belonging to a railroad com- Rouing stock, 
 
 ■u n 1. 1. n i howUsted 
 
 pany shall be held to be personal property, and except such as is '-^^^ *'>■^^^■ 
 mentioned in Article 5088d, shall, for the purpose of taxation, be 
 denominated "rolling stock." Such rolling stock shall be listed for 
 taxation in the manner following: Between the flrst day of Jan^ 
 uary and the first day of March in each year, every person, firm, 
 company or corporation, owning, constructing or operating a rail- 
 road in this State, shall deliver to the assessor of the county in which 
 its principal oflBce is situated, a list or schedule, verified by the oath 
 of such person so awning, constructing or operating such railroad, if 
 an individual, or if a company or corporation, by the oath of the 
 superintendent or secretary of such company or corporation, before 
 an officer having a seal, which shall contain a correct inventory of 
 all the rolling stock belonging to any such person, company or cor- 
 poration, owning, managing, constructing or operating any such 
 railroad, including locomotives, tenders, passenger and freight cars, 
 and all other rolling stock of whatever kind or character, giving the 
 number and value thereof, on the first day of January, and the name 
 of the counties through which such road runs, and the number 6i 
 miles of main track. Said assessor shall submit said schedule of 
 rolling stock as rendered to him, to the commissioners' court of his 
 county for consideration, equalization and approval at its May term, 
 and said court, as soon as they have acted upon the same! and ap- 
 proved the assessment, shall certify the final valuation as approved 
 by them, without delay, to the Comptroller, and he shall immediately 
 upon receipt of same, apportion the amount of such valuation among 
 the said counties in proportion to the number of miles of main track 
 in any county through which such railroad may run. The Comp- 
 
174 Report of Tax Gom^hission. 
 
 troller shall certify such apportionment to th^ assessors of swh 1 
 
 counties, and the assessor of each of paid counties shall list ^nd enter 2 
 
 the sajpe on the rolls for taxation as "rolling stock" against the 3 
 
 proper person, company or corporation. Provided, that any railroad 4 
 
 company organized and having its principal office without this State, 5 
 
 and having railroad track partly within this State and partly with- 6 
 
 out, shall render its rolling stock for taxation in the county where 7 
 
 such company owning such rolling stock has established its principal 8 
 
 office within this State, and the proportion of such company's rolling 9 
 
 stock shall be rendered and assessed for taxation in proportion' to the 10 
 
 number of miles of such railway in this State as compared to the 11 
 
 number of miles without the State. 12 
 
 Personal Art. 5088d. All other personal property belonging to any person, 13 
 
 property of 
 
 railroads, company or corporation, owning, constructing or opesrating a rail- 14 
 how assessed. 
 
 road in this State, including tools, materials for repairs, machinery, 15 
 
 fixtures, and stationary engines, shall be listed and assessed in the 16 
 
 county where the same may be, as other personal property is listed 17 
 
 and assessed. 18 
 
 seal estate Art. 5088e. All real estate of any railroad company, other than 19 
 
 other than „ 
 
 "railroad that which is denominated "railroad track, with all the improve- iU 
 
 track," how i i oi 
 
 assessed. ments thereon, shall be listed and assessed in the county where the 21 
 
 same is situated, and in the same manner as other real property. 22 
 
 List by rau- Art. 5088f . To meet the requirements of the assessor, as provided 23 
 
 road company 
 
 toassessor, _ in Article 5088, every person, company or corporation, owning, con- ^4 
 
 what to J__ 
 
 contain. ' structing Or operating a railroad in this State, shall, between the ^o 
 
 first day of January and the first Monday in June of each year, 26 
 
 make out and deliver to the assessor of each county, into or through 27 
 
 which any part of their road may run, or in which they own or are 28 
 
 in possession of real estate, lands or lots, other than that denomin- 29 
 
 ated "railroad track," a list or schedule, verified by the oath of such 30 
 
 person owning, constructing or operating, if an individual, or, if a 31 
 
 company or corporation, by the oath of the superintendent or secre- 32 
 
Taxation OF Railroads. 1^5 
 
 1 tary of swh company or corporation, before an ofiScer having a seal, 
 
 2 showing : 
 
 3 1. The total number of miles of main track in the State. 
 
 4 (a) Total number of miles of second tracks. 
 
 5 (b) Total number of miles of side tracks. 
 
 6 (c) Total number of miles of terminal tracks. 
 
 7 3. The total number of miles of main track in each county 
 
 8 through which it runs. 
 
 9 (a) Total number of miles of second tracks in each county. 
 
 10 (b) Total number of miles of side tracks in each county. 
 
 11 (c) Total number of miles of terminal tracks in each county. 
 
 12 3. The stationary engines, boilers, machinery, fixtures and tools, 
 
 13 including the machinery, engines, fixtures and tools employed in 
 
 14 machine shops, together with material in stock on January 1, and 
 
 15 the value thereof. 
 
 16 4. The amount of capital stock authorized, and the number of 
 
 17 shares into which such capital stock is divided. 
 
 18 5. The amount of capital stock paid in. 
 
 19 6. The market value of such stock on the first day of January, 
 
 20 and if no market value, then the actual value of the shares of stock. 
 
 21 7. The total amount of bonded or funded debt, and the market 
 
 22 value thereof on the first day of January. 
 
 23 8. A list of all lands, or town lots, exclusive of the right of way, 
 
 24 and grounds for round houses and machine shops, and the value 
 
 25 thereof. 
 
 26 The verified statement required by this article shall be made on 
 
 27 blanks furnished by the Comptroller, and shall be in conformity 
 
 28 thereto. 
 
 29 Art. 5088g. In arriving at the basis for estimating the value of ^^^^^^°*j^^"" 
 
 30 "railroad track," the assessor of any county shall add together the ^°j^^''^''=«'^- 
 
 31 market value, or the full and true value of the shares of paid up cap- 
 
 32 ital stock and the funded debt outstanding against the entire line of 
 
116 
 
 Report of Tax (commission. 
 
 any railway, and shall divide the total value of such stock and bonds • 1 
 
 by the total number of miles of taain track, side tracks, second tracks 2 
 
 and terminal tracks, shown to be in the State, and he shall assess 3 
 
 the "railroad tjack" in his county in the proportion that the number 4 
 
 of miles of main track, side tracks, second tracks and terminal tracks 5 
 
 situated therein bears to the whole number of miles in the State, 6 
 
 ascertained as herein provided, less the value of rolling stock appor- 7 
 
 tioned to his county, and other real and personal property rendered. 8 
 
 On failure to Art. 5088h. If any person, company or Corporation, Owning, con- 9 
 
 make state- 
 ment, duty structing or operating a railroad in this State, shall neglect or refuse ]0 
 
 of assessor. 
 
 to make the statement to the assessor as required by Article 5088f, H 
 
 the tax assessor shall obtain from the best reliable source the amount 12 
 
 and value of outstanding stock and bonds against such railroad com- 13 
 
 pany or corporation, and shall add the same together and assess the 14 
 
 railroad track in his county according to the value of the stock and 16 
 
 bonds, in the proportion that the number of miles of railroad track 16 
 
 in his county bears to the whole number of miles of such road in 17 
 
 this State. Any assessor shall have access to the information in the 18 
 
 office of the Eailroad Commission of Texas for the purpose of secur- 19 
 
 ing correct data on which to base an estimate of the value of railroad 20 
 
 property herein defined, and it shall be the duty of the Eailroad Com- 21 
 
 mission to furnish all such information that may be in its possession 22 
 
 when called upon to do so for this purpose by any assessor of taxes 23 
 
 in this State. 24 
 
 Art. 50881. Any person, company or corporation, owning, con- 25 
 
 structing or operating a railroad in this State, who shall neglect, fail 26 
 
 or refuse to make the statement required by Article 5088f, and within 27 
 
 the time specified, shall forfeit to the State, aa a penalty, not less 28 
 
 than one hundred dollars per day, for each day they fail, refuse or 29 
 
 neglect to make said statement after the date named in said Article 30 
 
 5088f. And in addition thereto, any officer of a railroad corporation 31 
 
 failing to make the statement required of him shall forfeit, as a 32 
 
 Penalty for 
 failure to 
 make 
 statement. 
 
Taxation of Railroads. 177 
 
 1 penalty, twenty-five dollars per day for eacli day that he fails to make 
 
 2 the statement, herein required, for the information of the assessor 
 
 3 in ascertaining the full and true value of railroad property for tax- 
 
 4 ation. The penalties provided for herein shall be sued for by the 
 
 5 Attorney-General, in the name of the State, and for the purpose of 
 
 6 suits venue and jurisdiction are hereby conferred upon the courts 
 
 7 of Travis county, and service may be had upon any officer or agent 
 
 8 of such person, company or corporation in this State, and such 
 
 9 service shall, in all respects, be held legal and valid. 
 
 1" Art. 5088J. Where a railroad runs through an unorganized where rau- 
 
 .. - road runs 
 
 ^^ county or counties, the statement required to be made in Article through unor- 
 ganized coun- 
 
 12 5088f, to the assessor, shall be made to the Comptroller, and he shall ty, statement 
 
 to be made to 
 
 1 3 assess the property, ascertaining the value in the same manner as and taxes 
 
 coJlected by 
 
 14 provided assessors shall do. In such eases the taxes shall be. paid comptroUer. 
 
 15 to the Comptroller in like manner as provided by law for the pay- 
 
 1 6 ment of taxes on other property situated in unorganized counties. 
 
 17 Art. 5088k. Eailroad corporations a part of whose line or lines statement to 
 
 be made 
 
 18 is beyond the State, shall report the total amount and value of the where rail- 
 
 road extends 
 
 19 capital stock and funded debt outstanding against the entire line or beyond the 
 
 state, how 
 
 20 lines of such railroad company (including in the length of its lines, assessed and 
 
 taxed. 
 
 21 the number of miles of side tracks, second tracks and terminal 
 
 22 tracks), when making the statement required by Article 5088f, and 
 ^^3 the pro rata value of personal property, rolling stock and railroad 
 24 track as may be without the State shall be deducted from the total 
 ■25 value of its stock and bonds, ascertained as provided herein, and the 
 
 26 residue shall be assessable against the company or corporation own- 
 
 27 ing the same, in this State,- and in the counties through which it 
 :!8 runs, and in the manner prescribed by this chapter. 
 
 29 Art. 50881. Between the first day of January and the first day of Hequired to 
 
 ^ report to 
 
 30 June in each year every person, company or corporation owning, '?°^'^v^^°^l^v 
 
 31 operating or constructing a railroad in this State, shall report to the f^l^^^^^^ 
 
 32 Comptroller, under oath of the superintendent or secretary of the 
 
 12-T. 0. 
 
178 Repobt of Tax Commission. 
 
 company or corporation, or under the oath of the person, in the case 1 
 
 of an individual, all the information required to be furnished the 2 
 
 assessors as provided in Article 5088f. ^ 
 
 All property Art. 5088m. Any person, association of persons, company or cor- 4 
 
 to be listed at ... a 
 
 its true value, poration. Owning, constructing or operating a railroad in this State, 5 
 
 having no capital stock, or having no bonded or funded debt, or in 6 
 
 case the stock and bonds represent less than the value of the property 7 
 
 owned, being constructed or operated, the owner or owners of such 8 
 
 property shall be required to list the same at its full and true value. 9 
 
 If the assessor is not satisfied with the valuation placed upon such 10 
 
 property by the owner or owners thereof he shall assess the same at 11 
 
 its full and true value, obtaining such information for that purpose 12 
 
 as may be accessible. And, in all such cases, the owner or owners 13 
 
 of such property shall be required to make the sworn statement and 14 
 
 give the information required by Article 5088f . 15 
 
 16 
 
 17 
 
 18 
 19 
 20 
 21 
 22 
 23 
 
 CHAPTER EIGHT. 
 
 ASSESSMENT AND COLLECTION OF TAXES ON BANKS. 
 
 Article. 
 
 A.ssessment of property by banks 5089 
 
 Bank to make statement of shares, 
 
 etc 5090 
 
 Commissioners court sitting as a 
 board of equalization, may sum- 
 mon bank officer before it 5091 
 
 Article. 24 
 Shares may be rendered in the name 
 
 of the bank 5091a 25 
 
 Banli to pay taxes on shares, when 
 
 rendered in its name, how 5091b 26 
 
 Assessor to show number and value 
 
 of bank shares in his county tn 27 
 
 making up rolls 5091c 
 
 Assessments Article 5089. [5079] Every bank, whether of issue or deposit, 29 
 
 of property 
 
 by banks. banker, broker, dealer in exchange, or stock jobber, shall, at the time 30 
 
 fixed by this chapter for rendering real and personal property, make 31 
 
 out and furnish to the assessor of taxes a sworn statement showing: 32 
 
3 
 4 
 5 
 
 Assessment and Collection of Taxes on Banks. 179 
 
 1 1. If a bank organized under the laws of the United States or of 
 
 2 this State, the.president or some other officer of such bank shall fur- 
 nish to the assessor of the county in which such bank is located, a 
 list of the names of all shareholders of the stock of said bank, to- 
 gether with the number and amount of the shares owned by each 
 
 6 stockholder of said bank, and such shares shall he rendered by the 
 
 7 president or other official, to the assessor for taxation, and at the true 
 
 8 and full value thereof. 
 
 9 2. National banks shall be required to render all of their real 
 estate as other real estate is rendered and all the personal property 
 of said national banks herein taxed shall be valued as other* per- 
 
 12 sonal property. 
 
 13 3. All unchartered or private banks, bankers, brokers, dealers in 
 
 14 exchange, or stock jobbers, shall render and lisd: their property in 
 
 15 the following manner: 
 
 16 (a) The amount of money on hand or in transit or in the hands 
 
 17 of other banks, bankers, brokers, or others subject to draft, whethei- 
 
 18 the same be in or out of the State. 
 
 19 (b) The amount of bilk receivable, discounted or purchased, 
 
 20 and other credits due or to become due, including accounts receiva- 
 
 21 ble, interest accrued and not due, and interest due and unpaid. 
 22 
 23 
 
 10 
 11 
 
 (e) All other property belonging or appertaining to said bank 
 or business, including personal property and real estate, shall be 
 24: listed as other personal property and real estate. 
 "^ (d) The amount of bonds and stock of every kind, except United 
 
 26 States bonds, and all shares of capital stock or joint stock of other 
 
 27 companies or corporations, held as an investment or in any way rep- 
 resenting assets. 
 
 (e) From the aggregate amount of the items named in clauses 
 'a' and V may be deducted the amount of money on deposit by 
 31 others. 
 32 
 
 28 
 29 
 30 
 
180 Report of Tax Commission. 
 
 Bank to make Art. 509,0. [5080] It shall be the duty of the president, cash- 1 
 
 statement of 
 
 shares, etc. ier, or some other accounting officer of every banki:ag corporation 2 
 
 in this State, each year, to make put a statement under oath, show- 3 
 
 ing the number of shares comprising the capital stock of such bank, 4 
 
 the name and residence of each stockholder in such bank, and shall 5 
 
 fix the true cash value of said shares by dividing the total number of 6 
 
 shares into the capital stock, surplus and undivided profits of said 7 
 
 bank as shown by its books on the first day of January of each year, 8 
 
 and shall render all the shares of stock, with the number and value 9 
 
 thereof, for the shareholders; and shall also render the real estate, 10 
 
 furniture and fixtures of such bank, separately, in the name of the n 
 
 hank. The assessor of taxes shall deduct the value of such property j2 
 
 rendered in the name of the bank from the full and true value of all ^^ 
 
 the shares of stock as shown by the sworn statement herein required, j^. 
 
 and shall assess each share of stock against the holder of the same j5 
 
 at its full and true value, less the proportionate amount per share at iq 
 
 which the real estate, furniture and fixtures are assessed. The taxes 17 
 
 due upon the shares of banking corporations sh.all be a lien thereon, ig 
 
 and no banking corporation shall pay any dividend to any shiare- 19 
 
 holder who is in default in the payment of the taxes due upon liis 20 
 
 shares ; nor shall any banking corporation permit the transfer upon 21 
 
 its books of any share, the owner of which is in default in the pay- 22 
 
 ment of his taxes upon the same. Nothing herein shall be construed 23 
 
 so as to tax national banks or State banks, or the shareholders 24 
 
 thereof, at a greater rate than is assessed against other moneyed 25 
 
 capital in the hands of individuals. 2g 
 
 erTrnrHs ^^^^ ^^^^^ "^^^^ ^^^ assessment may be under consideration as 27 
 ^nluzLion *° ^ *™^ rendition, before the commissioners' court of any county in , 28 
 
 So^^to ^^'^ ^*^*^' ^'^^^'^S ^^ ^ ^°^^^ °^ equalization, said court shall have 29 
 
 testny, when, thg power to summon before it the cashier or other responsible officer 30 
 
 of any and every State or national bank, and of every unchartered 31 
 
 bank, banker, broker, dealer in exchange, stock jobber or any other .32 
 
Assessment- and Collection of Taxes on Banks. 181 
 
 1 person, and require him to testify under oath before said board as 
 
 2 to his knowledge of the amount of money on deposit in such bank, or 
 
 3 with such banker, broker, exchange dealer, stock jobber, or other 
 
 4 person, and to the credit of the party whose assessment may be under 
 
 5 consideration, and may, in addition, require him to produce a cer- 
 
 6 tificate from his books, showing the information asked for. Similar 
 
 7 testimony may be required by said court as to the assessment of other 
 ■8 property, its character and value. And if any party so summoned 
 9 to appear before said court, shall refuse to appear and testify as re- 
 
 10 quired under this article, he shall be ooinmitted to Jail as for con- 
 
 11 tempt for the period of forty-eight hours for each day that he refuses 
 
 12 to testify, or fined in any sum not less than one hundred nor more 
 
 13 than two hundred and fifty dollars for each refusal. 
 
 14 Art. 5091a. At the time the assessor of taxes calls upon any shares oi 
 
 stock in bank 
 
 15 officer of a banking corporation or association for the rendition and may be ren- 
 
 dered in the 
 
 16 assessment upon the property of the corporation or association, and name of the 
 
 bank. 
 
 17 its shares of stock, the managing ofiicer of such bank may render the 
 
 18 shares of stock in the name of the corporation or association, pro- 
 
 19 vided that the capital stock, surplus and undivided profits, as shown 
 
 20 by the books of the bank on the first day of January, shall be sworn 
 
 21 to by the managing officer of the bank rendering the same for taxes, 
 
 22 and the value thereof for taxation shall be ascertained in the manner 
 
 23 prescribed in Article 5090 of this chapter. 
 
 24- Art 5091b For the purpose of collecting such taxes it shall be Bank to pay 
 
 * ' r L ^.^^ when 
 
 25 the duty of every such bank, or the managing officer or officers ^^^^res_ren- 
 
 26 thereof, in the case of the rendition of the property and shares of name, how. 
 
 27 stock in the name of the corporation or association, to pay the taxes 
 
 28 due on the same. In case the shares of stock are assessed against 
 
 29 the shareholders of such corporation or association, it shall be the 
 
 30 duty of such bank or the managing officer or officer thereof, to 
 
 31 retain so much of any dividend or dividends belonging to such stock- 
 
 32 holders as shall be necessary to pay any taxes levied upon tlieir 
 
182 Report of Tax Commission. 
 
 shares of stock, respectively, until it shall be made to appear to the 1 
 
 bank or its ofBcerg that such taxes have been paid. And any officer 2 
 
 of any such bank who shall pay over or authorize the paying over of 3 
 
 any such dividend or dividends, or any portion thereof, contrary to 4 
 
 the provisions of this article, shall thereby become liable for such 5 
 
 tax. 6 
 
 Assessors to Art. 5091c. In making up their rolls, assessors shall show the 7 
 
 show number 
 
 and value of number of bank shares assessed and the name of the bank corpora- 8 
 
 bank shares 
 
 In their coun- tion issuing Same, and shall also show the total assessed value of 9 
 
 ties In making 
 
 up rolls. bank shares in their, respective counties. 10 
 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
Op the Assessment of Taxes, Etc. 
 
 183 
 
 1 
 
 2 
 3 
 4 
 
 5 
 
 CHAPTEK NINE. 
 
 OF THE ASSESSMENT OF TAXES ELECTION AND QUALIFICATION OF 
 
 THE ASSESSOR. 
 
 7 
 8 
 9 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
 Article. 
 
 Election and term of assessor 5092 
 
 Vacancies, how filled 5093 
 
 Oath and bond 5094 
 
 Purview of the bond 5095 
 
 New bond 5096 
 
 Bond for county taxes 5097 
 
 May appoint deputies 5098 
 
 Authority of deputies 5099 
 
 Eeyuired to administer oaths 5100 
 
 The oath 5101 
 
 Where and how oath may be made ...5102 
 
 Penalty for failure to attest oath 5103 
 
 Fraud upon the public revenues 5104 
 
 Taxpayerto make oath 5105 
 
 When assessment to be made 5106 
 
 Irregular assessments valid 5107 
 
 If the taxpayer is absent 5108 
 
 Or refuses to list 5109 
 
 Duty of assessor in such cases 5110 
 
 Gommissioner of fjeneral land office 
 to furnish comptroller with ab- 
 stracts 5111 
 
 Books to be furnished assessors ; how 
 
 filled 5113 
 
 How to be filled by assessor 5113 
 
 BlocliS and lots in cities 5114 
 
 Duties of assessors as to same 5115 
 
 To be kept in office 5116 
 
 Lands not on abstract to be placed 
 
 there 5117 
 
 Certificate from board of equaliza- 
 tion '. 5118 
 
 Substitute to be employed if assessor 
 
 fails 5119 
 
 Unorganized counties 5120 
 
 Manner and form of assessing 5121 
 
 Assessments of property not ren- 
 dered 5122 
 
 Boards of equalization 5123 
 
 Assessment of real property for pre- 
 vious years 5124 
 
 Assessment of back taxes on per- 
 sonal property 5125 
 
 Article. 
 Unlisted property; supplemental 
 
 roll 5126 
 
 Assessors to follow Instructions 5127 
 
 Equalization of assessments 5128 
 
 Boards may equalize without com- 
 plaint 5129 
 
 Assessor to furnish list of delin- 
 quents 5130 
 
 And submit lists to board of equali- 
 zation 5131 
 
 Shall make out rolls in triplicate 6132 
 
 Also rolls of unrendered property 5133 
 
 And add up columns 5134 
 
 Return and oath 5135 
 
 All lists, etc., filed in county clerk's 
 
 office 5136 
 
 Rolls, how distributed 5137 
 
 Compensation 6138 
 
 How paid by the State 5139 
 
 By the county 5140 
 
 Penalties for neglect of duty 5141 
 
 Lands of non-residents in unorgan- 
 ized counties 5143 
 
 Lands'in unorganized counties 5143 
 
 Duties of comptroller .in relation 
 
 thereto 5144 
 
 Same 5145 
 
 Same 5146 
 
 Same 5147 
 
 May appeal from comptroller's as- 
 sessment 5148 
 
 May levy upon and sell, when 5149 
 
 Sale 5150 
 
 May be bought by the State, when.. .5151 
 
 Redemption 5152 
 
 Tax deed 5153 
 
 List of purchasers to be kept in 
 
 office 5154 
 
 Deed shall vest good title, when 5155 
 
 County taxes to be paid, when 5156 
 
 Comptroller to keep taxes of unor- 
 ganized counties 6157 
 
 Special deposits 5158 
 
 Article 5092. [50891 There shall be elected by the qualified Election and 
 
 term of 
 
 electors of each county within this State, at the same time and under assessor. 
 the same law regulating the election of State and county officers, 
 
l-8'4 
 
 Report of Tax Commission. 
 
 Vacancies, 
 how filled. 
 
 Oatb and 
 bond. 
 
 Purview of 
 bond. 
 
 New bond. 
 
 an assessor of taxes, who shall hold his office for two years, and until 1 
 
 his successor is elected and qualified. 2 
 
 Art. 5093. [5090] In case of a vacancy in the ofifice of assessor 3 
 
 of taxes, the same shall be filled by the county commissioners' court 4 
 
 for the unexpired term only, and until the election and qualification 5 
 
 of an assessor at the succeeding general election. The person ap- 6 
 
 pointed to fill such vacancy shall qualify in the same manner as 7 
 
 prescribed by law for assessors of taxes, and shall have all the rights 8 
 
 and perform all the duties required by law of the assessor elected. 9 
 
 Art. 5094. [5091] Every assessor, within twenty days after he 10 
 
 shall have received notice of his election or appointment, and before 11 
 
 entering upon the duties of his office, shall execute a bond payable 12 
 
 to the governor and his successors in office, which shall be duly 13 
 
 acknowledged, in a sum which shall be equal to one-fourth of the 14 
 
 amount of the State tax of the county, as shown by the last preced- 15 
 
 ing assessment, but not to exceed ten thousand dollars, with at least 16 
 
 three good and sufficient sureties, to be approved by the commission- 17 
 
 ers' court of his county, conditioned that he will faithfully discharge 18 
 
 all the duties of said office. He shall take and subscribe the oath 19 
 
 prescribed by the Constitution, which oath, together with said bond, 20 
 
 shall be recorded in the office of the clerk of the county court of 21 
 
 said county and be forwarded by the county judge of the county to 22 
 
 the Comptroller, to be deposited in his office. 23 
 
 Art. 5095. [5092] Said bond shall be deemed to extend to the 24 
 
 faithful performance of the duties of his office as assessor of taxes 25 
 
 for and during the full term for which he was elected .or appointed, 26 
 
 and shall not become void upon the first recovery, but suit may be 27 
 
 maintained thereon until the whole amount thereof be recovered. 28 
 
 Art. 5096. [5093] Assessors may be required to furnisli a new 29 
 
 bond and additional security whenever, in the opinion of the com- 30 
 
 missioners' court, it may be advisable. Should any assessor fail to 31 
 
 give a new bond and additional s>eeurity when required, he shall 32 
 
Of the Assessment of Taxes, Etc. 
 
 1 
 
 be suspended from the further discharge of his duties by, the com- 
 
 2 missioners' court of his county, and be removed from office i;i the 
 
 3 mode prescribed by law for. the removal of county officers,- 
 
 4 Art. 5097. [5094] The assessor shall give a like bond with like Bond for 
 
 K Ti- i ii , • 1 » county taxes. 
 
 conditions to the county judge of their respective counties and their 
 
 6 successors in office, in a sum not less than one-fourth of the county 
 
 7 tax of the county, as shown by the last preceding assessment, but 
 
 8 not to exceed five thousand dollars, with at -least three good and 
 
 9 sufficient sureties, to be approved by the commissioners' court of his 
 
 10 co-unty. Said bond shall be recorded and deposited in the county 
 
 11 clerk's office of the county.. A new bond and additional security 
 
 12 may be required, and the assessor of taxes may be removed from 
 
 13 office for a failure to furnish a new bond or additional security in 
 14r the manner prescribed by law. 
 
 15 Art. 5098. [5095] Each assessor may appoint one or more dep- May appoint 
 
 deputies. 
 
 16 uties to. assist him in the assessment of taxes, and may require such 
 
 17 bond and security from the person so appointed as he deems neces- 
 
 18 sary for his indemnity. The assessor shall in all cases be. liable and 
 
 19 accountable for the proceedings and" misconduct of his deputies. 
 
 20 Art. 5099. [5096] The deputies appointed in accordance with Authority of 
 
 "- -" r IX deputies. 
 
 21 the provisions of the pj'eceding article shall do and perform all the 
 
 22 , duties imposed and required by law of the assessors of taxes, and all 
 
 23 acts of such deputies d&ne in conformity with law shall > be as bind- 
 
 24 ing and valid as if done by the assessor in person. 
 
 25 Art. 5100. [5097] Assessors and their deputies are authorized Required to 
 
 administer 
 
 26 and required to administer all oaths necessary to obtain a full, com- oaths: 
 
 27 plete and correct assessment of all taxable property situated in their 
 
 28 respective counties. 
 
 29 Art. 5101. [5098] The assessors are authorized and required The oath. 
 80 to administer to each person rendering a list of taxable property to 
 
 31 them for taxation under the assessment laws of this State, the oath 
 
 32 prescribed in Article 5075,. to obtain a full, complete and correct 
 
18(5 
 
 Report of Tax Commission. 
 
 assessment of all property subject to taxation in their reepetctive 
 counties. 
 Where and Art. 5102. [5099] Thc owner or agent who is required under 
 
 how the oath n ; i- j 
 
 may be made, the laws of this State to render any property for taxation may render 
 the same in the county where the same is situated by listing the same 
 and making oath thereto, as required in this title, before any officer 
 authorized to administer oaths in this State, or any officer out of 
 this State that is authorized by law to take acknowledgments of 
 instruments for record in this State, and may forward the same to 
 the assessor of the county by mail or otherwise, and the assessor 
 shall enter said property on his tax rolls. If the assessor is satisfied 
 with the valuation as rendered in said list he shall so enter the same. 
 If he is not. satisfied with the valuation he shall refer the same to 
 the board of equalization of the county for their action, and shall 
 immediately notify, by mail or otherwise, the person from whom he 
 received said list that he has referred said valuation to the board of 
 equalization. 
 
 Art. 5103. [5100] The assessor or his deputies, for every failure 
 or neglect to administer the oath or affirmation prescribed in Article 
 5075, as required of theassessor-to do by Article 5100, to each person 
 rendering a list of taxable property to him, unless the person refuses 
 to qualify, shall forfeit fifty dollars, to be deducted out of his com- 
 missions upon full and satisfactory information furnished the 
 county judge. For each and every failure or neglect to attest the 
 oath subscribed to as provided in said article, he .shall forfeit the 
 sum of fifty dollars upon satisfactory information furnished the 
 county judge. The forfeitures imposed by this article shall be 
 deducted from the assessor's commissions on the assessment of the 
 county taxes. This article shall be printed on the assessment blanks 
 furnished the assessors by the Comptroller. 
 
 Art. 5104. [5101] Any evasion by means of artifice or tempo- 
 rary or fictitious sale or pretended transfer of any property what- 
 
 Penalty for 
 •failure to 
 attest oath. 
 
 Fraud upon 
 the public 
 revenues. 
 
 1 
 
 2 
 3 
 4 
 5 
 
 e 
 
 7 
 8 
 9 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
Ov THE Assessment of Taxes, Etc. 187 
 
 1 ever, or the pretended transfer of money in any bank in this State 
 
 2 by the purchase of exchange upon a bank in another State or transfer 
 
 3 of money by express for the purpose of evading taxation, shall be 
 
 4 deemed prima facie evidence to be a fraud upon the public revenues 
 
 5 of this Stated 
 
 6 Art. 5105. [5102] All assessors in this State shall require all Taxpayer to 
 
 make oath. 
 
 7 taxpayers when assessed by them to make oath as to any such trans- 
 
 8 fer, sale, exchange or purchase of exchange on a bank outside of 
 
 9 this State, or of shipping money by express, or otherwise, out of this 
 
 10 State, for the purpose of evading taxation by them, on the first day 
 
 11 of January, or within sixty days before the first day of January, 
 
 12 for any year for which said assessment is made, as to the good faith 
 
 13 and bona fide biisiness transaction of any su'cli sale, exchange, trans- 
 it fer, purchase of bank exchange, or shipment of money by express 
 
 15 out of this State as above set forth, if any such should have been 
 
 16 made by them. .If it should be disclosed that any such pretended 
 
 17 sale, exchange or transfer has been made for the purpose of evading 
 
 18 taxation, then, and in that event, the assessor shall enter against 
 
 19 such person the amount of the property so sold, exchanged or trans- 
 
 20 f erred by any of the means named herein, under the laws of this 
 
 21 State. If any person shall make false affidavit as to any of- the 
 
 22 foregoing facts, he shall be deemed guilty of perjury, and punished 
 
 23 as is now provided by law. 
 
 24 Art. 5106. ' [51031 Assessors shall, between the first day of Jan- When assess- 
 
 '- -* ments to be 
 
 25 nary and the first day of June of each year, proceed to take a list made. 
 
 26 of taxable property, real and personal, in his county, and assess the 
 
 27 value thereof in the manner following, towit: By calling upon 
 
 28 the person, or by calling at his office, place of business or the resi- 
 
 29 d6nce of the person and listing the property required by law in his 
 
 30 name, and requiring the person to make a statement under oath, as 
 
 31 prescribed in Article 5075, in the form provided for by Article 5076. 
 32 
 
188 
 
 Rbpokt of Tax Commission. 
 
 Irregular 
 
 assessments 
 
 valid. 
 
 If taxpayer 
 is absent. 
 
 Or refuses 
 to list. 
 
 Duty of asses- 
 sor In such 
 cases. 
 
 Art. ^107. [5104] Should any property be listed or assessed 1 
 
 for taxation after the first day of June of any year, or should the 2 
 
 assessor or his deputy fail to administer the requisite oath or to attest 3 
 
 the same, in the mode prescribed by law, or should any person ren- 4 
 
 dering the property for taxation fail to subscribe to the list, yet the 5 
 
 assessment shall nevertheless be held valid and binding to all intents 6 
 
 and purposes as if made in strict pursuance of law. 7 
 
 Art; 5108. [5105] If any person, who is required by this 8 
 
 title to list property, shall be sick or absent when the assessor calls 9 
 
 for a list of his property, the assessor shall leave at the office or 10 
 
 usual place of business or residence of such person, a written or n 
 
 printed notice requiring such person to meet him and render .1 12 
 
 list of his property at such time and place as the assessor may desig- 13 
 
 nate in said notice. The assessor shall carefully note in a book the 14 
 
 date of leaving such notice. 15 
 
 Art. 5109. [5106] In every case where any person whose 16 
 
 duty it is to list any property for taxation, has refused or neglected ]7 
 
 to list the same when called upon for that purpose by the assessor, ig 
 
 or has refused to subscribe to the oath in regard to the truth of his 19 
 
 statement of property or any part thereof, when required by the 20 
 
 assessor, the assessor shall note in a book the name of such person, 21 
 
 who has refused to list or to swear. In every case where any per- 22 
 
 son required to list property for taxation has been absent or unable 23 
 
 from sickness to list the same, the assessor shall also note in a book 24 
 
 such fact, together with the name of such person. 25 
 
 Art. 5110. [5107] In all cases of failure to obtain a state- 26 
 
 ment of real and personal property from any cause, it shall be the 27 
 
 duty of the assessor to ascertain the amount and value of such prop- 28 
 
 erty and assess the same as he believes to be the true and full value 29 
 
 thereof, and such assessment shall be as valid and binding as if 30 
 
 such property had been rendered by the proper owner thereof. 31 
 
 32 
 
Of the Assessment of Taxes, Etc. 
 
 189 
 
 1 
 
 2 
 
 3 
 
 4 
 
 6 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 .17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
 Art, 5111. [5108] During the month of August of each year, commissioner 
 the Commissioner of the General Land OfRce shall have made UnfomTe to 
 out and furnish to the Comptroller of Public Accounts a supple- comptroller 
 mentary abstract of all patents that have been issued from his office '**"*'''"'*"■ 
 during the previous year, to include all 'locations filed during that 
 year. And said abstract shall also include all corrections of errors 
 discovered to exist in the abstract of land titles previously printed, 
 and the Comptroller of Public Accounts shall have a sufficient num- 
 ber of copies of such supplementary abstract printed and bound, and 
 shall furnish same to those officials whose duties require their use 
 of said abstract. 
 
 Art. 5113. [5109] The commissioners' court of each county Books to be 
 in this State shall procure and furnish the assessor of said county assessors, 
 well bound books of sufficient size and index book for the same, and 
 such other stationery as may be necessary; said books to be of the 
 best material and make, and shall have printed headings as per 
 the following form : 
 
 Abstract No Assessor's Abstract for , Co., 
 
 PATENT. 
 
 CERTIFICATE. 
 
 
 t 
 
 To Whom 
 Issued. 
 
 DATE. 
 
 Acres 
 
 6 
 
 O 
 
 Character 
 
 
 d 
 1? 
 
 Mo. 
 
 Day. 
 
 Year. 
 
 Issued. 
 
 
 
 
 
 
 
 
 ' 
 
 
 
 
 
 
 
 
 
190 
 
 How to be 
 filled by 
 assessor. 
 
 Blocks and 
 lots in cities. 
 
 Report of Tax Commission, 
 ebndeked for taxation. 
 
 Yenr. 
 
 By Whom 
 Rendered. 
 
 Acres 
 
 Value 
 
 Year. 
 
 By Whom 
 Rendered. 
 
 Acres 
 
 Value. 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Art. 5113. [5110] The blanks to be filled by the assessor 
 with the abstract mimber, name of the party to whom the certifi- 
 cate was issued, the number, class and character of the certificate, 
 the name of the party to whom the patent was issued, number of 
 volume of patent, the month, day and year it was issued, and the 
 number of acres each survey contains. The whole survey shall 
 stand as a debit against the assessor. 
 
 Art. 5114. [5111] Each assessor shall be required to make 
 an abstract of all the blocks or subdivisions of each of the cities or 
 towns or villages of his county, in a well bound book or books of 
 sufficient size, to be fjirnished by the . commissioners' court of his 
 county for that purpose, with an index book for the same, and shall 
 have printed headings as per following form : 
 assessor's abstract. 
 Block No of city lots in Co., city of •. . . 
 
 Year. 
 
 Owner's Name. 
 
 No. 
 Lot. 
 
 Value. 
 
 Year. 
 
 Owner's Name. 
 
 No. 
 Lot. 
 
 Value. 
 
 1 
 
 2 
 3 
 4 
 6 
 6 
 7 
 8 
 9 
 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 
4 
 5 
 
 10 
 
 Of the Assessment of Taxes, Etc. 191 
 
 1 And it shall be the duty of the assessor to keep a correct and 
 
 2 faithful record of each tract, lot or parcel of land upon said record. 
 
 3 And it shall also be the duty of the commissioners' court, when the 
 assessor presents his rolls for approval, to certify to the Comptroller 
 that such records have been kept as required in the two preceding 
 
 6 articles. The whole of said block or subdivision shall be a debit 
 ' against the assessor. 
 
 Art. 5115. [5113] Each assessor in this State, when, he shall Duties of 
 
 9 1 , , , assessor as 
 
 have made the assessment of his county for each year, shall on to same. 
 
 the first day of June of each year, or as soon thereaftei* as prac- 
 
 11 ticable, carry from each person's assessment the number of acres 
 
 12 and its value on each survey of lands, lots or blocks to that par- 
 
 13 tieular survey, lot or block found on the abstract books provided 
 
 14 for in Articles 5113, 5114 and 5122. All parts of each survey or 
 16 block placed on said abstract books shall be a credit to the assessor 
 
 16 on that particular survey. Said assessor shall deduct the total num- 
 
 17 ber of acres of the whole survey or block as is shown by said abstract, 
 
 18 and if any part is left unrendered, then he shall assess the same to 
 
 19 the owner or owners thereof, if known, and if unknown,- then to 
 
 20 "unknown owners," and the value thereof shall be affixed by him, 
 
 21 sanctioned by the board of equalization. The owner or owners of 
 
 22 any survey or grant of land may show by a survey, to be made by 
 
 23 the county surveyor of the county, that the survey and grant in 
 
 24 which they are interested does not contain the full complement of 
 
 25 acres, showing how many acres are in fact embraced within the calls 
 
 26 of the particular survey or grant. 
 
 27 Art. 5116. [5113] The assessor's abstracts shall be kept in to be kept 
 
 in office. 
 
 28 his ofiice, at the county seat of his county, as records of his office, 
 
 29 and shall be at all time subject to the inspection of the public. 
 
 30 The index book shall show the original grantee, the number of acres, 
 
 31 the abstract number, the volume and page in which each survey is 
 
 32 placed. 
 
192 Report of Tax Commission. 
 
 Lands not on Art. '5.117. [5114] Should there be any survey of landSj lots 1 
 
 abstract to be 
 
 placed there, or blo'cks not Oil the abstract book or books which are by law subject 2 
 
 to taxation, the assessor shall enter such lands, lots or blocks on the 3 
 
 assCssttieiiit list as though the same appeared on said abstract books. 4 
 
 Certificate Art. 5118. [5115] Each assessor shall procure from the board 5 
 
 from board of 
 
 equalization, of equalisation of his county a certificate that all the surveys and 6 
 
 parts of surveys in his county, and all the lots and blocks of the 7 
 
 cities and towns of his county, are rendered for taxation, which cer- 8 
 
 tifieate shall be forwarded to the Comptroller of this State before he 9 
 
 shall issue to said assessor a draft on the tax collector of his county. 10 
 
 The same rule shall apply to the commissioners' court before they 11 
 
 issue drafts on the coilnty treasurer for his pay for assessing county 12 
 
 taxes. 13 
 
 Substitute to Art. 5119. [5116] The board of equalization or the county 14 
 
 be employed, 
 
 if assessor commissioners' court shall, if the assessor fails to perform the duties 15 
 
 fails. 
 
 required by this chapter within a reasonable time, employ some 16 
 
 other competent person to have the requirements of this law carried 17 
 
 out, and ■ the compensation therefor shall be deducted from the 18 
 
 assessor's pay for that year. 19 
 
 Unorganized Art. 5l20. [5117] The Comptroller of this State shall be re- 20 
 
 counties. 
 
 quired fca have this law executed in the unorganized counties of this 21 
 
 State,''wh'ere lands are located. 22 
 
 Manner and Art. 5121. [5118] The manner and form for assessing prop- 23 
 
 form for 
 
 assessins. erty for' taxation shall be as provided in Article 507G. 24 
 
 Assessmentof Art. 5132. [5119] If the assessor should discover any real 25 
 
 propurty not 
 
 rendered. property in his county subject to taxation which has not been listed 26 
 
 to him, he shall list and assess such property in the manner follow- 27 
 
 ing, towit: 28 
 
 1. The name of the owner; if unknown, sav "unknown." 29 
 
 2. Abstract number and number of certificate. 30 
 3'.' ' 'Nanie of 'original grantee. 31 
 4. Number of acres. 32 
 
Of the Assessment of Taxes, Etc. 193 
 
 1 6. The true and full value thereof. 
 
 2 6. 'The number of lot or lots. 
 
 3 ,7. The number of the block. 
 
 4 8. The true and full value thereof. 
 
 5 9. The name of the city or town, and give such other descrip- 
 
 6 tion of the lot or lots or parcels of land as may be necessary to better 
 
 7 describe the same. Such assessment' shall be as valid as if rendered 
 
 8 by the owner thereof. 
 
 9 Art. 5123. [5120] The commissioners' court of the several Boards of 
 
 equalization. 
 
 10 counties of this State shall convene and sit as a board of equaliza- 
 
 11 tion on the second lilonday in June of each year, or as soon there- 
 
 12 after as .practicable before the first day of July, to receive all the 
 •13 assessment lists or books of the assessors of their respective counties, 
 
 14 for inspection, correction, equalization and approval. 
 
 15 1. They shall cause the assessor to bring before them at such 
 
 16 meeting all said assessment lists, books and mortgage record, for 
 
 17 inspection, and see that every person has rendered his property at 
 
 18 its true and full value, and shall have power to send for persons, 
 
 19 books and papers, and to swear and qualify persons, and ascertain 
 
 20 the value of such property and lower or raise the value on same. 
 
 21 2. They shall have power to correct -errors in assessments. 
 
 22 3. They shall equalize improved lands into three classes — the 
 
 23 first class to embrace the better quality of lands and improvements : 
 
 24 the second class to embrace the second quality of lands and improve- 
 
 25 ments; the third class to embrace lands of but small or inferior 
 
 26 improvements. The unimproved lands shall embrace first, second 
 ■27 and third class, and all other property valued as nearly uniform 
 
 28 as, possible. 
 
 29 4. After they have inspected' and equalized as near as possible, 
 ■ 30 they shall approve said lists or books and return them to the assessor, 
 
 31 for making up the general rolls, when said board shall meet again 
 
 -02 and approve the same if found correct. 
 
 13— T. 0. 
 
194 Report or Tax Commission. 
 
 5. Whenever said board finds property under-valued, it shall 1 
 be their duty to raise the assessment of any person's property so 2 
 under-valued, and the county clerk shall be ordered to give such 3 
 person written notice that they desire to raise the value of the same. 4 
 They shall cause the county clerk to give ten days' previous notice 5 
 of their meeting by publicatiop in some newspaper, but if none be 6 
 published in the county, then by posting a written or printed notice 7 
 in each justice's precinct, one of which must be at the court house 8 
 door. ^ 
 
 6. The assessor shall furnish to the board of equalization on the 10 
 first Monday in June of each year, or as soon thereafter as prac- 11 
 tieable, a certified list of the names of all persons, who either re- 12 
 fused to swear or to qualify, or to take or sign the oath or affirmation 13 
 required by Article 5075, together with the assessment of said 14 
 person's property made by him through other information, and the 15 
 board of equalization shall examine, equalize and correct the assess- 16 
 ments so made by the assessor, and when so revised, equalized and 17 
 corrected the same shall be approved. 18 
 
 Assessment Art. 5124. [5130a] If the assessor shall discover in his county 19 
 
 of real prop- 
 erty for pre- any real property which has not been assessed or rendered for tax- 20 
 
 ation for any year since 1870, he shall list and assess the same for 21 
 
 each and every j^ear for which it has not been assessed, in the man- 22 
 
 ner prescribed in the preceding article, and such assessment shall 23 
 
 be as valid and binding as though it had been rendered by the owner 24 
 
 thereof; but no such real property shall be assessed by the assessor 25 
 
 unless he has ascertained by the certificate of the Comptroller of 26 
 
 Public Accounts the fact that the records of his office do not show 27 
 
 that the property has been rendered or assessed for the year in which 28 
 
 he assesses it. The commissioners' court may correct errors in as- 29 
 
 sessments prior to the payment of taxes, subject to the approval of 30 
 
 the Comptroller. 31 
 
 32 
 
 Tious years. 
 
Of the Assessment of Taxes, Etc. 195 
 
 1 Art. 5125. [5121] If the assessor shall discover in his county Assessment 
 
 2 any personal property, or outside of his county, but belonging to a on persouar 
 
 3 resident of the county, any personal property which has not been ^''°^^''*''' 
 
 4 rendered or assessed for taxation for every year for two years past, 
 
 5 he shall list and assess the same for each and every year thus omitted, 
 
 6 which it has belonged to said resident, in the manner prescribed for 
 
 7 assessing other property. Such assessment shall be as valid and 
 
 8 binding as though it had been rendered by the owner thereof. 
 
 9 Art. 5126. [5131a] Collectors of taxes of counties, cities and umisted 
 
 property ; 
 
 10 towns, when any taxpayer applies to them for the purpose of ascer- supplemental 
 
 roll. 
 
 11 taining the amount of his taxes, and the collector finds that his 
 
 12 name or his property does not appear on the tax roll, shall, and it 
 
 13 is hereby made their duty to assess said taxpayer then and there, 
 
 14 collect the taxes and enter the same upon a supplemental tax roll 
 
 15 to be made by the collector. He shall make out on forms to be 
 
 16 furnished by the Comptroller, three copies of such supplemental 
 
 17 roll, one copy to be delivered to the Comptroller of Public Accounts, 
 
 18 one to be delivered to the county clerk, and one to be filed in the 
 
 19 collector's ofBee. Said supplemental roll shall be made out and 
 
 20 delivered to the county commissioners' court with all papers per- 
 
 21 taining to the final settlement of the collector, and the same shall 
 
 22 he examined and approved by the county commissioners' court, in 
 
 23 like manner as upon the roll of the tax assessor. The collectors 
 
 24 are hereby authorized and empowered to administer all oaths neces- 
 
 25 sary to obtain a full and correct assessment of all taxable property 
 
 26 assessed by them under this article. The oath shall be the same as 
 
 27 is administered by the tax assessor in Article 5075. The collector 
 
 28 shall receive the following compensation for services on all assess- 
 
 29 ments made by him under this article, toivit : For assessing the 
 
 30 State and county taxes, four cents for each one hundred dollars of 
 
 31 property so assessed, which fee shall be paid in the same way as the 
 
 32 assessors' fee as provided in Article 5138. 
 
196 Report of Tax- Commission. 
 
 Assessors to Art. 5127. [6132] The assessors in the execution of their 1 
 
 follow 
 
 instructions, duties shall use the forms and follow the instructions which shall 2 
 
 from time to time be prescribed by the Comptroller of Public Ac- 3 
 
 counts, and by the county Judges in pursuance of law. 4 
 
 Equalization ^j.j. gj^gg [5123] j^ easc the persou listing property makes 5 
 
 Or ttiSSGSS" 
 
 ments. ^g^^j^ ^jj^ ^j^g assessing officer is satisfied that it is correctly valued, 6 
 
 he shdll list the same accordingly; but if the assessor is satisfied 7 
 
 that the value is too low he shall list the same at such value as he, 8 
 
 as a sworn officer, deems just. If the person listing makes oath 9 
 
 that the assessment is excessive, the value shall be decided by the 10 
 
 board of equalization, whose valuation shall be final. 11 
 
 Boards may ^rt. 5129. [5124] The boards of equalization shall have power 12 
 
 equalize with- ■- -" ^ '^ 
 
 °iatnt™' ^^^ ^* ^^^^^ ^^ ^^^^^ duty, without complaint from any one, to 13 
 
 supervise the assessments of their respective counties. If satis- 14 
 
 fied that the valuation of any property is not just and fair, they 15 
 
 shall increase or diminish the same, and afiix a proper valuation 16 
 
 thereto. Their action in such cases shall be final and not subject 17 
 
 to revision by said board or any other tribunal thereafter. 18 
 
 tonfshiistof ^^*' ^^^°- ^^^^^^ "^^^ assessor shall furnish the grand jury 19 
 
 delinquents, at its first session after the first Monday in June of each year, or 20 
 
 as soon thereafter as practicable, a certified list of the names of 21 
 
 all persons who either refused to swear or to qualify, or to sign the 22 
 
 oath or affirmation, as prescribed in Article 5075 ; also a list of the 23 
 
 names of those persons who refused to render a list of taxable prop- 24 
 
 erty as required in Article 5076. Any assessor of taxes who shall 25 
 
 fail or refuse to deliver to the grand jury the lists herein directed, 26 
 
 shall be deemed guilty of a misdemeanor and upon conviction shall 27 
 
 be fined in any sum not less than one hundred nor more than two 28 
 
 hundred dollars. The Comptroller shall cause this article to-be 29 
 
 printed on all assessment blanks. 30 
 
 itttob^a'rd ^^*^- ^131- [31^6] The assessor shall submit all. lists of prop- 31 
 
 of^equaiiza- erty rendered him prior to the first Monday in June to the board-, of 32 
 
Op the Assessment of Taxbs-j Etc. 1 97-* 
 
 1 equalization, of ' Ijis county- on the first Monday in June, or as soon 
 
 2 thereafter as practicahle, for their inspection, approval, correction 
 
 3 or equalization. After the board of equalization shall have returned 
 
 4 the- corrected' and approved lists of taxable property, the assessor' 
 
 5 shall proceed to assess all the unrendered property of his county as 
 
 6 provided for in this title, and shall proceed to make out and prepare 
 
 7 his rolls or books of all real and personal property listed to him in 
 
 8 the form and manner prescribed by the Comptroller of the State. 
 
 9 Art. 5132. [5127] As soon as the board of equalization shall shau make 
 
 out rolls in 
 
 10 have examined, corrected and approved the assessor's list, the assessor triplicate. 
 
 11 shall prepare and'make out a roll' or book, as may be required by the 
 
 12 Comptroller, from the list so corrected and approved, and three 
 
 13 exact copies of the same, one tobe furnished to'the collector of taxes, 
 
 14 one to the 'Comptroller of Public Accounts, and one to be filed in the 
 
 15 county clerk's office for the inspection of the public. He shall also 
 
 16 prepare'a roll or book; and two exact copies thereof, to be distributed,' 
 
 17 the-first to the collector, thesecondto the Comptroller, and the third ' 
 
 18 to be .filed in the county clerk's office, of all the real and personal 
 
 19 property which has -not been listed to him. 
 
 20 Art: 5133. [51281 The assessor shall, after his list of unren- Also rojis of 
 
 "- -• unrendered 
 
 21 dered real and personal property shall have been examined, cor- property. 
 
 22 reeted and approved by the board of equalization as provided by law, 
 
 23 prepare and make out his rolls or books of all unrendered real and 
 
 24 personal property listed by him in the manner and form prescribed 
 
 25 by the Comptroller of Public Accounts of the State. 
 
 26 Art 5134 [51291 The assessor shall add up and note the ag- And add up 
 
 ■- -* columns. 
 
 27 gregate of each column on his roll or book, and he shall also make 
 
 28 in each roll or book, under proper headings, a tabular statement 
 
 29 showing the footings of the several columns upon each page, and he 
 
 30 shall add up and set down under the respective headings the total 
 
 31 of the several columns. 
 
 32' Art 5135 [51301 The assessor shall, on or before the first day Return and 
 
 '- , oath. 
 
198 Report of Tax Commission. 
 
 1 
 
 of August of each year for which the assessment is made, return his 
 
 rolls or assessment books of the taxable property rendered to him 2 
 
 or listed by him for that year, after they have been made in accord- 3 
 
 ance with the provisions of this title, to the county board of equal- 4 
 
 ization, verified by his affidavit, substantially on the following form : 5 
 
 6 
 
 "The State of Texas, | 7 
 
 V ss. 
 
 "County of ) 8 
 
 "I, , assessor of county, 9 
 
 do solemnly swear that the rolls (or books) to which this is attached 1^ 
 
 contain a correct and full list of all the real and personal property 11 
 
 subject to taxation in (fill the blank with 12 
 
 the name of the county) county, so far as I have been able to ascer- 13 
 
 tain the same; that I have sworn every person listing property to 14 
 
 me in this county, or caused the same to be done in the manner and 15 
 
 form as provided by law, by administering orally the oath prescribed 1 6 
 
 in Article 5075, and that the assessed value set down in the proper 17 
 
 column opposite the several kinds and description of property is the 18 
 
 true and correct valuation thereof as ascertained by law, and the 19 
 
 footings of the several columns in said books and the tabular state- 20 
 
 ment returned is correct, as I verily believe." 21 
 
 To be signed and sworn to before some officer authorized to admin- 22 
 
 ister oaths, and attested with his signature and seal of office. 23 
 
 All lists, etc., Art. 5136. [5131] The assessor shall, at the same time, deliver 24 
 
 filed In the ' 
 
 county to the board of equalization all the lists, statements of all property 25 
 
 which shall have been made out or received by him, including the 26 
 
 mortgage record book, arranged in alphabetical order, together with 27 
 
 the roll withdrawn to aid him in the past assessment. The lists 28 
 
 and statements shall be filed in the county clerk's office, and remain 29 
 
 there for the inspection of the public. 30 
 
 distributrd. ^"^^^ ^^^^- t^^^^] ^f^" ^^e bo^^'i of equalization shall have 31 
 
 examined the rolls or assessment books, and made all corrections, 32 
 
Of the Assessment of Taxes, Etc. 199 
 
 1 if any be necessary, all rolls and records in use before the board 
 
 2 shall be filed in the county clerk's office until the next assessment, 
 
 3 when the assessor shall have the right to withdraw and use them as 
 
 4 provided in this title. 
 
 5 Art. 5138. [5133] Each assessor shall receive the following compensa- 
 
 o ■ J! 1 tion. 
 
 compensation for his services, which shall be estimated upon the 
 
 7 total values of the property assessed, as follows : For assessing the 
 
 8 State and county taxes, on all sums of two millions of dollars or 
 
 9 less, five cents for each hundred dollars of property assessed, and all 
 
 10 sums over two millions of dollars, and less than five millions of dol- 
 
 11 lars, two and one-half cents on each one hundred dollars, and all 
 
 12 sums over five millions of dollars two cents on each one hundred dol- 
 
 13 lars. One-half of the above fees shall be paid by the State and one- 
 
 14 half by the county. For assessing the poll tax, five cents for each 
 
 15 poll collected, which Shall be paid by the State. The maximum fees 
 
 16 and compensation for the assessor shall be such as is allowed him 
 
 17 by Chapter 5 of the General Larws passed at the First Called Session 
 
 18 of the Twenty-fifth Legislature, approved June 16th, 1897. 
 
 19 Art. 5139. [5134] The Comptroller, on receipt of the rolls. How paid by 
 
 the State. 
 
 20 shall give the assessor an order on the collector of his county for the 
 
 21 amount due him by the State for assessing the State tax on all real 
 
 22 and personal property, to be paid out of the first money collected 
 
 23 for that year. The fees for assessing the poll tax shall only be paid 
 
 24 on the amount collected by the tax collector, which shall be paid in 
 
 25 like manner, at the time the tax collector makes his final settlement 
 
 26 with the State. 
 
 27 Art. 5140. [5135] The commissioners' court shall issue an By the 
 
 county. 
 
 28 order on the county treasurer of their county to the assessor for the 
 
 29 amount due him for assessing the county tax, to be paid out of the 
 
 30 first money received from the collector on the rolls of that year. 
 
 81 Art 5141. [5136] Should any assessor fail or neglect to make Penalty for 
 
 ^ -• neglect of 
 
 32 out and return his rolls or books to the commissioners' court in the duty. 
 
2u0 RBPORt OF Tax Commission. 
 
 time and manner provided for in this chapter, it shall be competent 1 
 
 for the commissioners' court to deduct from his compensation such 2 
 
 amount as they may deem right and proper for such neglect or fail- 3 
 
 ure. Should his rolls or books, when presented for approval to thfe 4 
 
 commissioners' court, prove to be imperfect or erroneous, the court 5 
 
 shall have the same corrected or perfected, either by the assessor or 6 
 
 some other person than the assessor. Such person so employed by 7 
 
 the commissioners' court shall be entitled' to such part of the com- 8 
 
 missions to which such assessor is entitled as the court may allow. 9 
 
 The said court shall so certify to the Comptroller, who shall pay said ■ 10 
 
 person in the same manner as the assessor is paid, and the amount 11 
 
 so paid shall' be deducted by the Comptrollei; from the commissions 12 
 
 of; the assessor, whose duty it Avas to have performed such ■work. 13 
 
 Lands of non- Art. 5142. [5137] Lands lying- in and Owned by nou-residents 14 
 
 residents In 
 
 unorganized of unorganized counties shall be assessed by the Comptroller of 16 
 counties. 
 
 Public Accounts in' accordance with such regulations as he may- 16 
 
 adopt" and' establish for that purpose. 17 
 
 Property in Unorganized Counties. 18 
 
 Lands in Art. 5143. [5138] All lauds and Other property situated in the 19 
 
 unorganized 
 
 counties. Unorganized couutics of this State, oiwned by residents of such unor- 20 
 
 ganized counties, shall be assessed by the assessor of the organized 21 
 
 county to which such unorganized county is attached for Judicial 22 
 
 purposes, and 'the taxes collected by the collector of such organized 23 
 
 county. The same remedies for the enforcement of the assessment 24 
 
 and collection of such taxes shall apply as the law directs for the 25 
 
 assessment and collection of the taxes on property situated in the 26 
 
 organized counties. 27 
 
 Duties of Art. 5144. [5139] The Comptroller is authorized and required 28 
 
 comptroller 
 
 In relation to assess and collect the State and county taxes on all lands in this 29' 
 
 thereto. 
 
 State which are situated in the unorganized counties thereof and 30 
 
 owned by non-residents thereof in the manner hereinafter provided. 31 
 
 Same. Art. 5145; [5140] The Comptroller may, at any time prior to 32' 
 
Of the Assessment of Taxes, Etc. 201 
 
 1 theTeturn of the assessment rolls to his office of the organized county 
 
 2 to which such unorganized county or counties are attached for judi- 
 
 3 cial purposes, receive the assessment of and collect the taxes on any 
 
 4 lands situated in such unorganized county or counties which are 
 
 5 owned by non-residents thereof. 
 
 6 Art. 5146. [5141] As soon as the tax rolls of the organized same. 
 
 7 county to which unorganized counties are attached for judicial pur- 
 
 8 poses shall have been received by the Comptroller, he shall, by eom- 
 
 9 paring the lands rendered to the assessor of the organized county 
 
 10 by 'the residents of such unorganized county or counties with those 
 
 11 previously rendered to him by non-residents, make out a list of all 
 
 12 unrendered lands in such unorganized county, and place such value 
 
 13 upon the lands thus found to be unrendered as he may deem just 
 
 14 and fair. Nothing in this law shall be so construed as to prevent 
 15- the Comptroller from receiving the assessment and taxes at any 
 
 16 time prior to the completion of the unrendered list of such unorgan- 
 
 17 ized county. 
 
 18 Art. 5147. [5142] After the completion of the unrendered list g^nje. 
 19. provided for in this chapter, the owner or owners must pay according 
 
 20 to the value of the assessment made thereon by the Comptroller. 
 
 21 Art. 5148. [5143] Assessment of lands rendered to the Comp- ^ay appeal 
 
 , ,, from 
 
 22 troller under the provisions of this chapter shall be made by the comptroUer-s 
 
 .. , asses.=nient. 
 
 23. party rendering the same under oath as to their value; but i± the^ 
 
 2A- Comptroller thinks the valuation too low, he shall object, and if the 
 
 25 Comptroller and the party rendering the land cannot agree, then 
 
 26 the Comptroller shall assess the same at such value as he may think 
 
 27 it is worth. If the party rendering the same feels that the assess- 
 
 28 ment is too high, he may appeal to the board of equalization, which 
 29' for such purpose shall consist of the Treasurer, Attorney-General, 
 30 and the Seeretav^ of State, and their decision shall be final. 
 
 ^1 Art 5149 [51441 Three months after the completion of the May levy 
 
 ■- -^ upon and sell, 
 
 32 unrendered list of each unorganized county respectively, the Comp- when. 
 
202 Report of Tax Commission. 
 
 troller shall proceed to levy upon and advertise all the lands in such 1 
 
 counties upon which the taxes are due and unpaid, giving notice 2 
 
 of the amount due upon each separate tract of land upon which the 3 
 
 taxes are due and unpaid, and describing such land as he may be 4 
 
 able from the records in his office; such notice shall be given by 5 
 
 publication in some weekly newspaper published in the State, for 6 
 
 three consecutive weeks; said notice shall state that on a certain 7 
 
 day named therein, the Comptroller will proceed to sell the land 8 
 
 therein described, or so much thereof as may be necessary to pay 9 
 
 the State and county taxes due, and the costs of advertising the l*^ 
 same. 
 
 Sale. Art. 5150. [5145] The sale shall commence on the day named 12 
 
 in said notice, and may continue from day to dayl (Sundays and 13 
 
 legal holidays excepted) until completed. Such sale shall be had in 14 
 
 front of the Comptroller's office, in the City of Austin, between the 15 
 
 hours of ten o'clock a. m. and four o'clock p. m. of each day. 10 
 
 Maybe Art. 5151. [5146] Should there be no pur jhaser of said lands, 17 
 
 bought by the 
 
 State, when, then the Comptroller shall bid the same in to the State for the taxes 1 8 
 
 due thereon and the costs of sale, and make a deed to the State to 19 
 
 the same, including in one deed all the lands bid in for the State 20 
 
 or any one else. 21 
 
 Eedemption. Art. 5153. [5147] Should the lands bid in by the Comptroller 22 
 
 for the State not be redeemed by the owner thereof or his agent 23 
 
 within two years, by the party redeeming the same paying double 24 
 
 the amount for which said land was sold, then said lands thus sold 25 
 
 and unredeemed shall become vacant and revert to and become a 26 
 
 part of the public free school fund, to be sold and disposed of as 27 
 
 other lands belonging to the public free school fund are to be ^old 28 
 
 and disposed of by law. 29 
 
 Tax deed. Art. 5153. [5148] The Comptroller shall give to the purchaser 30 
 
 of any lands the sale of which is provided for in this chapter, a deed 31 
 
 32 
 
Of the Assessment ov Taxes, Etc. 203 
 
 1 to the same, describing in such deed the land as shown by the records 
 
 2 in his office. 
 
 3 Art. 5154. [5149] The Comptroller shall keep a list of the List of pur- 
 
 chasers to be 
 
 4 purchaser or purchasers of all such lands in his office, showing the kept in office. 
 
 5 name of the purchaser or purchasers, together with the amount and 
 
 6 description of the land sold and the amount for which it was sold, 
 
 7 and the date of sale. 
 
 8 Art. 5155. [5150] The deed to be given to the purchaser or Deed shau 
 
 vest good 
 
 9 purchasers by the Comptroller, under the provisions of this chap- title, when. 
 
 10 ter shall vest a good and sufBcient fee simple title in the purchaser 
 
 11 or purchasers, subject to be impeached only for actual fraud; pro- 
 
 12 vided, the former owner or owners thereof do not redeem the 'same 
 
 13 within two years from the date of the deed, either by paying to the 
 
 14 purchaser or purchasers double the amount for which said land was 
 
 15 sold, or by making a tender of the same to him or his agent, or by 
 
 16 depositing with the Comptroller before the expiration of the two 
 
 17 years double the amount for which said land was sold, to be paid 
 
 18 by the Comptroller when called upon to the purchaser or purchasers 
 
 19 thereof. 
 
 20 Art. 5156. [5151] All county taxes collected under Article county taxes 
 
 to be paid, 
 
 21 5143 shall be paid into the county treasury of the organized county wiien. 
 
 22 to which the same is attached for judicial purposes. 
 
 23 Art. 5157. [5153] All county taxes other than taxes to pay comptroller 
 
 to iveep taxes 
 
 24 pro rata indebtedness of parent county, due unorganized counties, of unorgan- 
 
 ized counties. 
 
 25 collected by the Comptroller, shall be kept by him to the credit of 
 
 26 the unorganized county until the total sum to the credit of the 
 
 27 county shall reach the sum of five thousand dollars. Then he shall, 
 
 28 upon the demand of the treasurer of the former unorganized county, 
 
 29 when the same shall have been organized, pay said sum, or what- 
 
 30 ever amount is held to the credit of said county, over to the said 
 
 31 treasurer. All county taxes collected by the Comptroller after the 
 
 32 amount to the credit of such unorganized county shall reach the 
 
204 
 
 Rbpobt of Tax Commission: 
 
 Special de- 
 posits to be 
 made by 
 comptroller. 
 
 sum of 'five thousand dollars, shall be paid into the treasury of the 
 organized county to which the unorganized county is attached for 
 judicial purposes. 
 
 Art. 5158: [5153] All money received by the Comptroller on 
 deposit!': for the redemption of land sold and bought by individ- 
 uals shall" be deposited in the State treasury, as a special deposit, 
 subject to the order of the party to whom the conditional deed to 
 such land: was given. So shall all county taxes collected by the 
 Comptroller under this law be deposited in the State treasury as 
 a specials fund, to be paid to the county treasurers as provided iii ■ 
 this chapter; 
 
 1 
 2 
 3 
 4 
 5 
 6 
 7 
 8 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18- 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
Ok thk Collection of Taxes,- Etc. 
 
 205 
 
 1 
 2 
 3 
 4 
 
 5 
 6 
 7 
 8 
 9 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 33 
 24 
 25 
 ,26 
 ,27 
 ,28 
 29 
 30 
 31 
 32 
 
 CHAPTEE TEN. 
 
 OF THE COLLECTI&N OF TAXES — ELECTION AND QUALIFICATION 05 
 
 THE COLLECTOR. 
 
 Article. 
 
 Election and term of ofBce 5159 
 
 Vacancies, how filled 5160 
 
 Sheriff, a collector, when 5161 
 
 Bond and oath 5162 
 
 New bond - 5163 
 
 Bond for county taxes -5164 
 
 All bonds to be first approved 5165 
 
 May appoint deputies 5166 
 
 Rolls to be a warrant 5167 
 
 Collector for all taxes 5168 
 
 Collections, when to begin 6169 
 
 Shall Iceep oiBce at county seat 5170 
 
 Tax receipt and its requisites 5171 
 
 Monthly reports; requisites of; du- 
 ties of collector 5172 
 
 Duties of clerk and collector 5173 
 
 Eeportnot to be approved, unless 5174 
 
 List of delinquents and insolvents to 
 
 be made out 5175 
 
 Collector to endeavor to collect de- 
 linquent list 5176 
 
 Non-residents, taxes of 5177 
 
 Personal property may be pointed 
 out 5178 
 
 , Article. 
 When property is about ito^iibe, ■re- 
 moved or sold 5179 
 
 Tax Hen superior to assignmehtj .at- 
 tachment, inheritance, or devise, 
 
 except when, 5180 
 
 All property liable for taxes 5181 
 
 Sales of property, how made ;...51S3 
 
 If property is insuiHcient 5183 
 
 Tax. collector not subject to: suibfor 
 
 seizure of property 5184 
 
 Compensation 5185 
 
 For occupation taxes 5186 
 
 Taxes of non-residents in unorgan- 
 ized counties 5187 
 
 Payment of moneys-. .5188 
 
 Same 5189 
 
 Notification to pay, etc ,. ..6190 
 
 Duty of district and county attor- 
 neys to sue for taxes on perstMial 
 
 property 5191 
 
 Limitations not availableto, delin- 
 quents 5193 
 
 Collector to assess andseize; personal 
 property, when 5193 
 
 Article 5159. [5154] In each county having ten thousand in- Election and 
 
 term of office. 
 
 habitants, to be determined by the last preceding census of the 
 United States, there shall be elected by the qualified voters, .at the 
 same time and under the same law regulating the election of State 
 and county officers, a collector of taxes, who shall hold his office for 
 two years and until his successor is elected and qualified. 
 Art. 6160. [5155] Should the office of collector of taxes from vacancies. 
 
 how filled. 
 
 .any cause become vacant before the expiration of said 'term, it shall 
 be the duty of the county commissioners' court in the county in 
 which such vacancy shall occur, to appoint a collector, of .taxes, who 
 ^hall qualify and execute bond as would -be required of iini if 
 elected, and he shaJl hold his office for and during the,..umes:pi.red 
 
206 Report of Tax Commission. 
 
 term of his predecessor and until his successor shall have qualified. 1 
 
 Such appointed collector shall have all the rights and perform all 2 
 
 the duties required by law incident to his oflSce. 3 
 
 Sheriff acoi-. Art. 5161. [5156] In each county having less than ten thou- 4 
 
 lector, when. 
 
 sand inhabitants the sheriff of such county shall be collector of taxes, 5 
 
 and shall have and exercise all the rights, powers and privileges, be 6 
 
 subject to all the requirements and restrictions and perform all the 7 
 
 duties. imposed by law upon collectors. He shall also give the same 8 
 
 bonds required of the collector of taxes elected. 9 
 
 Bona and Art. 5162. [5157] Every collector of taxes, within twenty 10 
 
 oath. 
 
 days after he shall have received notice of his election or appoint- H 
 
 ment, and before entering upon the duties of his office, shall exe- 12 
 
 cute a bond based upon the unincumbered real estate of the sureties 13 
 
 subject to execution, payable to the Governor and his successors in 14 
 
 office, in a sum which shall be equal to the whole amount of the State 15 
 
 tax of the county as shown by the last preceding assessment, with 16 
 
 at least three good and sufficient sureties, to be approved by the 17 
 
 commissioners' court of his county, which shall be further subject 18 
 
 to the approval of the Comptroller, and shall take and subscribe 19 
 
 the oath prescribed by the Constitution, which together with said 2O 
 
 bonds shall be recorded in the office of the clerk of the county court 21 
 
 of said county and be forwarded by the county judge of the county 22 
 
 to the Comptroller to be deposited in his office. Said bond shall 23 
 
 be conditioned for the faithful performance of the duties of his 24 
 
 office as collector of taxes for and during the term for which he 25 
 
 was elected or appointed, and shall not become void upon the first 26 
 
 recovery but suit may be maintained thereon until the whole amount 27 
 
 thereof be recovered. Such collector may, with the unanimous con- 28 
 
 sent of the commissioners' court, give as his surety any solvent 29 
 
 surety company authorized to do business as such under the laws of 30 
 
 ■ this State, said bond to be subject to the approval of the commis- 31 
 
 sioners' court and the Comptroller of Public Accounts. 32 
 
4 
 
 Of the Collection of Taxes, Etc. 207 
 
 1 Art. 5163. [5158] The collector may be required to furnish New bond. 
 
 2 a new bond or additional security, whenever in the opinion of the 
 
 3 commissioners' court or the Comptroller of Public Accounts, it may 
 be advisable. Should any collector of taxes fail to give a new bond 
 
 5 and additional security when required, he shall be suspended from 
 
 6 ofBee by the commissioners' court of his county and immediately 
 ' thereafter be removed from office in the mode prescribed by law. 
 
 8 Art. 5164. [5159] Collectors shall give a like bond, with likeBondfor 
 
 9 conditions, to the county judges of their respective counties and 
 
 10 their successors in office, in a sum not less than the whole amount 
 
 11 of the county tax of the county, as shown by the last preceding 
 
 12 assessment, to be approved by the commissioners' court of his 
 
 13 county, which bond shall be recorded and deposited in the office of 
 
 14 the clerk of the county court. A new bond and additional security 
 
 15 may be required, and for a failure to give such new bond or addi- 
 
 16 tional security the collector of taxes may be removed from office in 
 
 17 the manner provided by law. 
 
 18 Art. 5165. [5160] No collector shall enter upon the discharge ah bonds 
 
 ^ _ to be first 
 
 ly of the duties of his office until all the bonds required of him by law approved. 
 
 20 
 
 for the collection of any taxes. State, county or special, shall have 
 
 21 been given and approved. 
 
 22 Art. 5166. [5161] 'Bach collector may appoint one or more May appoint 
 
 deputies. 
 
 23 deputies to assist him in the collection of taxes, and may take such 
 
 24 bond and security from the person so appointed as he deems neces- 
 
 25 sary for his indemnity. The collectors, in all cases, shall be liable 
 
 26 and accountable for the proceedings and misconduct of such depu- 
 
 27 ties. 
 
 28 Art. 5167. [5162] When the collector of any county shall have Rolls to be 
 
 . a warrant. 
 
 29 ■ received the assessment rolls or books of the county, he shall receipt 
 
 30 to the commissioners' court for the same. Said rolls or books shall 
 
 31 be full and sufficient authority for the county collector of taxes to 
 
 32 receive and collect the taxes therein levied. 
 
208 
 
 Report of Tax Commission. 
 
 Collector of 
 all taxes. 
 
 Collections , 
 when to 
 begin. 
 
 Shall keep 
 ofBce at 
 county seat. 
 
 Tax receipt 
 and its 
 requisites. 
 
 Art. 51C8. [51G3] The collector shall be the receiver and col- 1 
 
 lector of all taxes assessed upon the tax list in his county, whether 2 
 
 assessed for the State or county, school, poorhouse or other purpose. 3 
 
 He shall proceed to collect the same according to law, and place the 4 
 
 same when collected to the proper fund, and pay the same over to 6 
 
 the proper authorities, as hereinafter provided. 6 
 
 Art. 5169. [6164] The collector of each county shall begin 7 
 
 the collection of taxes annually on the first day of October, or so 8 
 
 soon thereafter as he may be able to obtain the proper assessment 9 
 
 rolls, books or data upon which to proceed with the business. He 10 
 
 shall post up notices — not less than three — at public places in each 11 
 
 magistrate's precinct in his county, at least twenty days previous to 12 
 
 the day said taxpayers are required to meet him for the purpose of 13 
 
 paying their taxes, stating in said notice the times and places the 14 
 
 same are required to be paid. It shall be the duty of said collector, 15 
 
 or his deputy, to attend at such times and places for the purposes 16 
 
 aforesaid, and shall remain at each place at least two days. If the 17 
 
 collector shall, from any cause, fail to meet the taxpayers at the 18 
 
 time and place specified in the first notice, he shall in like manner, 19 
 
 give a second notice. 20 
 
 Art. 5170. [5165] The collector shall keep his office at the 21 
 
 county seat of his county. It shall be the duty of every person who 22 
 
 has failed to attend and pay his taxes at the time and places in his 23 
 
 precinct named by the collector, as provided in the preceding article, 24 
 
 to call at the office of the collector and pay the same before the last 25 
 
 day of December of the same year for which the assessment is made. 26 
 
 Art. 5171. [5166] The collector, or his deputy, whenever any 27 
 
 tax is paid, shall give to the person paying the same a receipt 28 
 
 therefor, specifying the amount of State ad valorem tax, amount of 29 
 
 State poll tax, the amount of county ad valorem tax, the amount 80 
 
 of county poll tax, and the year or years for which such tax was 31 
 
 levied. Said receipt shall also show the number of acres of land 32 
 
Op the Collection of Taxes, Etc. 209 
 
 1 in each separate tract, number, abstract and name of original 
 
 2 grantee. Said receipt shall have a duplicate stub showing'the name 
 
 3 of the person, the date, the amount of each separate tax and the 
 
 4 date of payment. The collector shall provide himself with a seal, 
 
 5 on which shall be inscribed a star with five points, surrounded by 
 
 6 the words "Collector of taxes, county," 
 
 7 (The blank to be filled with the name of the county), and shall 
 
 8 impress said seal to each receipt given by him for taxes collected on 
 
 9 real estate. Said reeeip± having the seal attached shall be admis- 
 
 10 sible to record in the county in which the property is situated in 
 
 11 the same manner as deeds duly authenticated, and when so recorded 
 
 12 shall be full and complete notice to all persons of the payment of 
 
 13 said tax. 
 
 14 Art. 5173. [5167] 1. At the end of each month the collector Monthly re- 
 
 ports: requi- 
 
 15 shall, on forms to be furnished by the Comptroller of Public Ac- sites of; 
 
 duties ol 
 
 ] 6 counts, make an itemized report under oath to the Comptroller, collector. 
 
 17 showing each and every item of ad valorem, poll and occupation 
 
 18 taxes collected by him during said month, accompanied by a sum- 
 
 19 marized statement showing full disposition of all State taxes col- 
 
 20 lected. 
 
 21 2. He shall present such report, together with the tax receipt 
 
 22 stubs, to the county clerk, who shall within two days, compare said 
 
 23 report with said stubs, and if the same agree in every particular as 
 
 24 regards names, dates and amounts, he (the clerk) shall certify to 
 
 25 its correctness. For this examination and certificate the clerk shall 
 
 26 be paid by the commissioners' court twenty-five cents for each cer- 
 
 27 tificate and twenty-five cents for each two hundred taxpayers on 
 
 28 said report. 
 
 29 3. The collector shall then immediately forward his report so 
 
 30 certified to the Comptroller, and shall pay over to the State Treas- 
 
 31 urer all moneys collected by him for the State during said month, 
 
 32 excepting such amounts as he is allowed by law to pay in his county, 
 
 14-T. c. 
 
210 Rkpokt of Tax Commission. 
 
 reserving only his commissions on the total amount collected. To 1 
 
 enable him to do so he may, at his own risk, send the same to the 2 
 
 State Treasurer, at the least cost to the State, on which he shall 3 
 
 be allowed a credit by the Comptroller upon filing receipts showins 4 
 
 the actual amount of exchange paid. The State Treasurer shall 5 
 
 accept no payment other than money orders or direct cash payments, 6 
 
 which may be made through express companies, banks, or any other ' 
 
 source. The State Treasurer whenever he may receive a remittance ^ 
 
 . from a collector, shall promptly pay the money so remitted into the ° 
 
 State treasury, on the deposit warrant of the Comptroller, and the •'" 
 
 money when so deposited shall be a credit to said collector. 11 
 
 4. The collector shall pay over to the State Treasurer all bal- 12 
 ances in his hands belonging to the State, and finally, adjust and 13 
 settle his accounts with the Comptroller on or before the first day of 14 
 May of each year. To enable him to do so, the commissioners' 15 
 court shall convene on or before the third Monday in April for the 16 
 purpose of examining and approving his final settlement papers. 17 
 
 5. The allowance of a delinquent and insolvent list to the col- 18 
 lector, in accordance with Article 5175, shall not absolve any tax- 19 
 payer or property thereon from the payment of taxes. It shall be 20 
 the duty of the collector to use all necessary diligence to collect the 21 
 amounts due thereon, after it is allowed by the commissioners' court, 22 
 and he shall issue special tax receipts therefor, to be furnished by 23 
 the Comptroller, which blank receipts shall be numbered and charged 24 
 to the collector, who shall account for the same at his next annual 25 
 settlement. He shall also make itemized monthly reports of such 26 
 collections, using special blanks for that purpose. 27 
 
 6. To enforce the prompt and speedy collection and remittance 28 
 of taxes, and to provide for the proper accounting of samei, the 29 
 Comptrolleir shall prescribe and furnish the forms to be used by col- 30 
 lectors, and the mode and manner of keeping and stating their ac- 31 
 counts, and. shall adopt such regulations as he may deem necessary 32 
 
Of the Collection of Taxes, Etc. 211 
 
 1 
 
 in. regard thereto: It shall be the imperative duty of the Gomptrol- 
 
 2 ler to enforce a strict observance of all the provisions of this article. 
 
 3 7. It shall be the duty of the ConSptroller to notify the district 
 
 4 attorney of the district, or the county attorney of the county in 
 6 which the collector resides, and the sureties on the bond of the col- 
 
 6 lector, of any failure to comply with the provisions of this article. 
 
 7 Art. 5173. [5168] 1. The collector shall, at the end of each D"««s «' 
 
 clerk and 
 
 8 month, make like reports to the commissioners' court of all eollec- collector. 
 
 9 tions made for the county, conforming, as fax as applicable and in 
 
 10 like manner to the requirements as to the collection and report of 
 
 11 taxes collected for the State. The county clerk shall likewise, 
 
 12 within two days after the presentation of said report by the collector, 
 
 13 examine said report and stubs, and certify to their correctness as 
 
 14 regards names, dates and amounts. For the examination and cer- 
 
 15 tificate the clerk shall be paid by the collector of taxes fifty cents 
 
 16 each month, which amount shall be allowed to the collector by the 
 
 17 commissioners' court. 
 
 18 3. The clerk shall file said report intended for the commission- 
 
 19 ers' court, together with the tax receipt stubs, in his: office for the 
 
 20 next regular meeting of the commissioners' court. 
 
 21 3. The collector shall immediately pay over to the county treas- 
 
 22 urer all taxes collected for the county during said month, after 
 
 23 reserving his commissions for collecting the same, and take receipts 
 
 24 therefor, and file same with the county clerk. 
 
 25 4. At the next regular meeting of the commissioners' court the 
 
 26 collector shall appear before said court and make a summarized 
 
 27 statement, showing the disposition of all moneys, both of the State 
 
 28 and county, collected by him during the previous three months. 
 
 29 Said statement must show that all taxes due the State have been 
 
 30 promptly remitted to the State treasury at the end of each month, 
 
 31 and all taxes due the county have been paid over promptly to the 
 32 
 
212 Report of Tax Commission. 
 
 county treasurer each month, and shall file proper vouchers and 1 
 
 receipts showing the same. 2 
 
 5. The commissioners' court shall examine such statement and 3 
 vouchers, together with the itemized report and tax receipt stubs 4 
 filed each month, and shall compare the same with the tax rolls and 5 
 tax receipt stubs. If found correct in every particular, and if the & 
 collector of taxes has properly accounted for all taxes collected, as ' 
 provided above, the commissioners' court shall enter an order ap- ^ 
 proving said report, and the order approving the same shall be re- & 
 corded in the minutes, as other proceedings of said court. 10 
 
 6. The collector shall finally adjust and settle his accounts with 11 
 the commissioners' court for the county taxes collected at the same 12 
 time and in the same manner as is provided in the foregoing article IS 
 in his settlement with the State. 14 
 
 7. It shall be the duty of the collector, upon application, to make ^^ 
 a statement from the records of his office, showing the amount of 16 
 back taxes due on any property that may have been asselssed for 17 
 previous years, for which statement he shall be authorized to charge Ig 
 the sum of fifty cents per hour. 1& 
 
 Report not to ^rt. 5174. [5169] If any collector shall have failed at the end 2C 
 
 be approved, ^ -■ •' 
 
 unless. of each month, or within five days thereafter, to promptly remit 21 
 
 to the State Treasurer the amount due by him to the State, or to 22 
 
 pay over to the county treasurer the amount due by him to the 23- 
 
 county, the commissioners' court, at the next regular meeting, shall 24 
 
 ascertain the facts, and if the collector fails or refusesi to pay or 25 
 
 remit the same and file proper vouchers therefor, as provided in the 26- 
 
 foregoing article, the commissioners' court shall not approve his 27 
 
 reports and accounts, but shall ascertain the amounts due by him, 28- 
 
 both to the State and county, and enter an order requiring him to pay 29' 
 
 the same to the proper treasurers, as is provided in Articles 5188 80 
 
 and 5189, of the Revised Statutes, and notify such collector as is 31 
 
 provided for in Article 5190. Whenever the collector shall fail or 32. 
 
Of the Collkction of, TiAXESi Etc. 213 
 
 1 refuse to remit to the State Treasurer the amount due the State, 
 
 ■ 2 when required to do so by the Comptroller, as provided in Articles 
 
 3 5188, 5189 and 5190, said collector shall be punished as provided 
 
 4 in Article 104, and the subdivisions thereof, of Title 4, of the Penal 
 
 5 Code. 
 
 6 Art. 5175. [5170] The collector shall make out on forms to i^ist of deiin- 
 
 quents and 
 
 7 be furnished for that purpose by the Comptroller of Public Accounts, insolvents to 
 
 be made out. 
 
 8 between April 1 and 15 of each year, a list of insolvent taxpayers, the 
 
 9 caption of which shall be : "List of insolvent taxpayers." In this 
 
 10 ■ list he shall give the name of the person, firm, company or cor-i 
 
 11 poration from whom the taxes are due in separate columns, and 
 
 12 he shall post one copy of this insolvent list at the court house door 
 
 13 of the county, and one list at the court house door, or where court 
 
 14 is usually held, in each justice precinct in his county. The col- 
 
 15 lector, upon the certificate of the commissioners' court that the 
 
 16 persons appearing . on the insolvent list have no property out of 
 
 17 which to make the taxes assessed against them, or that they have 
 
 18 moved out of the county, and that no property can be found, in the 
 
 19 county belonging to such persons out of which to -make the taxes 
 
 20 due, shall be entitled to a credit on final settlement of his accounts 
 
 21 for the amounts due by the persons, firms, companies or corpora- 
 
 22 tions certified to by the commissioners' court as above provided for. 
 
 23 Art. 5176. [51711 The allowance of an insolvent list to the collector to 
 
 L -^ endeavor to 
 
 24" collector, in accordance with the provisions of the preceding article, ""J^^^-^^y"-^ 
 
 25 shall not absolve any taxpayer or property thereon from the pay- 
 
 26 ment of taxes, but it shall be the duty of the collector to use all 
 
 27 necessary diligence to collect the amounts due on the insolvent list 
 
 28 after it is allowed, and to report, and pay over to the proper officers 
 
 29 all amounts collected on the same. 
 
 80 Art. 5177. [5173] Non-r,esidents of counties owing State or ™ °4°°°" 
 
 31 county taxes are authorized to pay, the- same to the Comptroller of 
 
 32 Public Accounts. All taxes due by non-residents shall be paid at 
 
214 Report of Tax Commission. 
 
 1 
 
 the Comptroller's ofBee on or before the first day of January next 
 
 after the assessment of such taxes. The collectors shall be entitled 2 
 
 to the commissions on all moneys paid by non-residents to the Comp- 3 
 
 troller of Public Accounts. 4 
 
 Personal Art. 5178. [5174] If any person shall point out to the col- 5 
 
 property may 
 
 be pointed lector sufficient personal property belonging to him to pay all the 6 
 
 out. 
 
 taxes assessed against him before the thirty-first day of January of 7 
 
 any year, the collector shall immediately levy upon and seH such 8 
 
 property so pointed out, in accordance with the laws regulating tax 9 
 
 sales of a similar class of property. 1^ 
 
 When prop- Art. 5179. [5175] If it comes to the knowledge of the collector 11 
 
 erty is iibout 
 
 to be removed that any personal property assessed for taxes on the rolls is about to 12 
 
 from county, 
 
 etc. be removed from the county, or transferred, or sold to another, and 13 
 
 the owner of such property has no other property in the county 14 
 
 sufficient to satisify the assessment against him, the lien for taxes' 15 
 
 upon the property about to be transferred or sold or removed shall 16 
 
 follow and attach to the same into the hands of whomsoever it may 17 
 
 be found, and the collector shall immediately levy upon a sufficiency 18 
 
 of such property to satisfy such taxes, and all costs, and tha same 19 
 
 sell in accordance with the law regulating the sale of personal prop- 20 
 
 erty for taxes, unless the owner of such property shall gi^ve bond with 21 
 
 good and sufficient security, payable to and to be approved by the 22 
 
 collector, conditioned for the payment of the taxes due upon such 23 
 
 property on or before the thirty-first day of January next succeed- '24 
 
 ing- 25 
 
 Tax lien Art. 5180. [5175a] In all cases where a taxpayer makes' an 26 
 
 superior to d 
 
 assignment, assignment, deed of trust, or other conveyance of his property for 27 
 
 attachment, 
 
 Inheritance, the payment of his debts, or where the property is levied upon by 28 
 
 or devise. 
 
 except. creditors by writs of attachment or otherwise, or where the estate 29 
 
 of a decedent is or becomes insolvent, and the taxes assessed against 80 
 
 such person or property, or against any of his estate, remains unpaid 31 
 
 in whole or in part, the amount of such unpaid taxes shall be a first 32 
 
Of the Collection of Taxbb,- Etc. 215 
 
 1 lien upon all such property. When taxes are due by the estate of 
 
 2 a decedent, the lien herein provided for shall be subject to the 
 
 3 funeral expenses and expenses of last sickness. Such unpaid taxes 
 
 4 shall be paid by the assignee, or trustee, when said property has 
 
 5 been assigned or conveyed by deed of trust, or otherwise; by the 
 
 6 sheriff out of the proceeds of sale in case such property has been 
 
 7 seized under attachment or other writ, and by the administrator or 
 
 8 other legal representatives of decedents, and if said taxes shall not 
 
 9 be paid, all said property may be levied on by the collector and sold 
 1" for such taxes in whomsoever's hands it may be found. 
 
 11 Art. 5181. [5176] All real and personal property held or au property 
 
 liable for 
 
 12 owned by any person in this State shall be liable for all State and taxes. 
 
 13 county taxes due by the owner thereof, including taxes on real estate, 
 
 14 personal property and poll tax. The collector shall levy on any per- 
 
 15 sonal property to be found in his county to satisfy all delinquent 
 
 16 taxes, any law to the contrary notwithstanding. 
 
 17 Art. 5182. [5177] In making sales of personal property for saies of prop- 
 
 erty, how 
 
 18 taxes, the collector shall give notice of the time and place of sale, made. 
 
 19 together with a brief description of the property levied on and to 
 
 20 be sold, for at least ten days previous to the day of sale, by adver- 
 
 21 tisements in writing, to be posted at the court house door, and two 
 
 22 other public places in the county. Such sale shall take place at the 
 
 23 court house door of the county in which the assessment is made, or 
 
 24 such other place as the collector may designate in the county, at 
 
 25 public auction. 
 
 26 Art. 5183. [5178] If personal property levied upon prove in- if property 
 
 is insufBcient, 
 
 27 sufficient to satisfy the taxes and penalties due, and costs accrued 
 •2% thereon, the collector shall levy upon and sell so much other personal 
 
 29 property, taxable, belonging to the person, as will be sufficient to 
 
 30 satisfy such taxes, penalties and costs in the same majiner as an 
 
 31 original levy and sale. In all cases of sales for taxes if there be an 
 •as eycess remaining in the hands of the collector, after satisfying all 
 
Reppbt of Tax Commission. 
 
 Tax collector 
 not subject 
 to suit. 
 
 Oompensti- 
 tion. 
 
 For occupa- 
 tion tax. 
 
 Taxes upon 
 lands of non- 
 residents in 
 unorganized 
 counties. 
 
 taxes and costs, the same shall be paid over to the original owner by 1 
 
 the collector, or deposited with the county treasurer subject to the 2 
 
 order of such owner. 3 
 
 Art. 5184. No collector shall be subject to suit for damages bj 4 
 
 any person whose property has been levied upon, seized and sold 5 
 
 for the taxes due by said person. 6 
 
 Art. 5185. [5206], There shall be paid for the collection of 7 
 
 taxes as compensation for the services of the collector, beginning 8 
 
 with the first day of September of each year, five per cent, on the 9 
 
 first ten thousand dollars of taxes collected, and four per cent, on 10 
 
 the next ten thousand dollars collected for the State, and one and 11 
 
 one-quarter per cent, on all collections over that sum. For collecting 12 
 
 the county taxes, five per cent, on the first five thousand dollars col- 13 
 
 lected, four per cent, on the next five thousand dollars collected, and 14 
 
 two per cent, on all such taxes collected over that sum. In counties 15 
 
 owing subsidies to railroads, the collector shall receive only one per 16 
 
 cent, for collecting such railroad tax. In cases where personal prop- 17 
 
 erty is levied on and sold for taxes, he shall receive the same compen- 18 
 
 sation as allowed by law to sheriffs and constables, upon making a 19 
 
 levy and sale in similar cases, but in no case to include commissions 20 
 
 on such sales. ^ 21 
 
 Art. 5186. [5207] On all occupation and license taxes collected 22 
 
 five per cent. The maximum fees and compensation for collector 23 
 
 shall be such as is allowed hini by Chapter 5 of the Genenal Laws 24 
 
 passed at the First Called Session of the Twenty-fifth Legislature, 25 
 
 approved June 16th, 1897. 26 
 
 Art. 5187. [5209] The taxes upon lands lying in and owned 27 
 
 by non-residents of unorganized counties, and upon lands situated 28 
 
 in territory not laid off into counties, shall be paid and collected at 29 
 
 the office of the Comptroller of Public Accounts under such regula- 30 
 
 tions as he may adopt for that purpose. 31 
 
 32 
 
Of the Coi.lbction of Taxes, Etc. 217 
 
 1 Art. 5188. [5210] All tax collectors and other officers or ap- Payment 
 
 „ . . . of moneys, 
 
 2 pomtees autnonzed to receive public moneys shall, account for all 
 
 3 moneys in their hands belonging to the State, and pay the same over 
 
 4 to the State Treasurer monthly, or whenever and as often as they 
 
 5 may be directed so to do by the Comptroller of Public Accounts. 
 
 6 Art. 5189. [5311] All tax collectors and other officers or ap- same. 
 
 7 pointees authorized to receive public moneys shall account for all 
 
 8 moneys in their hands belonging to their respective counties, cities 
 
 9 or towns, and pay the same over to the respective county treasurers 
 
 10 or city treasurers, monthly, or whenever and as often as they may 
 
 11 be directed so to do by the respective county judges, or county com- 
 
 12 missioners' courts, or the mayor or board of aldermen. 
 
 13 Art. 5190. [5212] The notification and direction provided for Notification 
 
 to pay, etc. 
 
 14 in the two preceding articles may be verbal, written or by telegram. 
 
 15 If written or by telegram, proof of the deposit in the postoffice or 
 
 16 the telegraph office of such notification and direction, with the post- 
 17 age or charges duly prepaid and correctly addressed, shall be prima 
 
 18 facie evidence of the fact of such notification and direction having 
 
 19 been given, and of the time when the same was given. 
 
 20 Art 5191. [5212a] It shall be the duty of the district or District 
 
 '- ■ or county 
 
 21 county attorney of the respective counties of this State, by the order attorney to 
 
 •^ ■' '■ ■ ' sue for taxes, 
 
 22 of the commissioners' court, to institute suit in the name of the when. 
 
 23 State for the recovery of all money due the State and county as 
 
 24 taxes due and unpaid on unrendered personal property. In all suits 
 
 25 where judgments are obtained under this article the person owning 
 
 26 the property on iwhich there are taxes due tbe State and county, 
 
 27 shall be liable for all costs. Such suits may be brought for all taxes 
 
 28 so due and unpaid for which such delinquent taxpayei^ may be in 
 
 29 arrears for two years preceding. The State and county shall be 
 
 30 exempt from liability for any costs growing out of such action. All 
 
 31 suits brought under this article for the recovery of taxes due on 
 
 32 personal property sliall be brought against the person or persons 
 
218 Kbpokt of Tax Commission. 
 
 who owned the property at the time such property should have been 1 
 
 listed or assessed for taxation. No suit shall be brought until after 2 
 
 demand is made by the collector for the taxes due. 3 
 
 Limitation Art. 5192. [5212b] No delinquent taxpayer shall have the 4 
 
 not avallaWe 
 
 to delta- right to plead in any court or in any manner rely upon any statute 5 
 
 quents. 
 
 of limitation by way of defense against the payment of any taxes 6 
 
 due from him or her, either to the State, or any county, city or town. 7 
 
 Tax collector Art. 5193. If it comes to the knowledge of the collector that cat- 8 
 
 to have per- . 
 
 sonai pr9p- tie, or any personal property whatsoever, subject to taxation on the 9 
 
 erty assessed; a, , ia 
 
 and seize and first day of January is about to be driven or removed from the State 10 
 
 sell same, 
 
 when. before the assessors^ rolls are completed and approved, the collector 11 
 
 shall at once apply to the assessor for a copy of the assessment of 12 
 
 such property, and if not assessed the assessor shall at once assess the 13 
 
 same on having his attention called thereto, and furnish a copy of 14 
 
 said assessment immediately to the collector, and the collector shall 15 
 
 demand immediate payment of the taxes due on same. If payment 16 
 
 of such taxes is not made, the tax collector shall seize and detain a 17 
 
 sufSciency of said property to pay all taxes and costs of seizure and 18 
 
 sale. The parties owing such taxes, and having possession of such 19 
 
 property shall have the right to appeal from such assessment to 20 
 
 the commissioners' court, and the commissioners' court shall equalize 21 
 
 and pass upon such assessment as in other cases. After the com- 22 
 
 missioners' court has passed upon and equalized the assessment, if 23 
 
 the taxes are not paid, the property levied on and held by the col- 24 
 
 lector to secure the payment of the taxes, shall be sbld asi other 25 
 
 personal property is sold for taxes. At the time of the levy on and 26 
 
 seizure of the property for taxes, the parties owning the same shall 27 
 
 be entitled to have said property released from the custody of the 28 
 
 collector by giving bond, with two good and sufficient sureties, paya- 29 
 
 ble to and to be approved by the collector, in the sum of double the 30 
 
 amount of the taxes due, conditioned for the payment of said taxes 31 
 
 and all costs, before the thirty-first day of January next succeeding. 32 
 
Op the Collection, op Delinquent Taxes. 
 
 219 
 
 1 
 2 
 3 
 4 
 5 
 6 
 7 
 8 
 9 
 
 10 
 11 
 12 
 13 
 U 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 
 24 
 
 25 
 26 
 
 27 
 
 30 
 31 
 
 CHAPTER ELEVEN. 
 
 OF THE COLLECTION OF DELINQUENT TAXES. 
 
 Article. 
 
 Taxes alien 5194 
 
 Tax collector to prepare delinquent 
 
 tax record 5195 
 
 Delinquent tax record to be filed in 
 
 county clerk's office 5196 
 
 Notice to delinquent taxpayer 5197 
 
 After notice, suit to be filed 5198 
 
 Proceedings to foreclose lien 5199 
 
 Sheriff to execute deed 5200 
 
 Fees and costs of suit 5201 
 
 Penalty for failure to pay 5202 
 
 Cities and towns may sue 5203 
 
 Taxes to be paid but once 5204 
 
 Article. 
 
 Eedemption 5205 
 
 Same ; 5206 
 
 Suits against non-resident and un- 
 Itnown owners 5207 
 
 Cities and towns may prepare delin- 
 quent lists ; 5208 
 
 Commissioners' court to have sur- 
 veys made, when 5209 
 
 Homestead liable only for its own 
 taxes ; 5210 
 
 Penalty for failure of officer to per- 
 form the duties required by this 
 chapter 521j 
 
 Article 5194. [5833b] All lands or lots which have been re- Taxes a iien. 
 turned delinquent or reported sold to the State, or to any city or 
 town for taxes due thereon, since the first day of January, A. J). 
 1885, or which nlay hereafter be returned delinquent, or reported 
 sold to the State, or to any city or town, shall be subject to the 
 provisions of this chapter, and said taxes shall remain a lien upon 
 said landor lots. Although the owner be unknown, or though ir 
 be listed in the name of a person not the actual owner, or the owner- 
 ship .besehanged, the land may be sold under judgment of court for 
 all taxes, interest and penalties shown to be due by such assessment 
 for :any preceding year, and for all costs that may accrue under 
 the provisions of this chapter. 
 
 Art. 6195. r5232c] It shall be the duty of the commission- Tax collector 
 
 to prepare 
 
 ers' court of. each county of this State to cause to be prepared by delinquent 
 
 tax record. 
 
 the tax collector, at the expense of the county (compensation for 
 making same to be fixed by the commissioners' eourt), a list of all 
 lands, lots or parts of lots, reported delinquent of sold to the State 
 by collectors prior to 1896, for taxes due for any year or years since 
 
220 Rtepokt 01' Tax Commission.' 
 
 the first day of January, A. D. 1885, which have not heretofore been 1 
 
 compiled, for taxes due thereon, and which have not been redeemed, 2 
 
 in their respective counties and unorganized counties attached 3 
 
 thereto. They shall have such lists bound in books to be called the 4 
 
 "Delinquent Tax Eeeord." Said record shall be arranged numer- 5 
 
 ically as to abstract numbers, and indexed, showing the names of 6 
 
 delinquents in alphabetical order, and when the lands were reported 7 
 
 delinquent or sold to the State for taxes. Also the name of the 8 
 
 owner or owners at the time of such sale or delinquency, if known, 9 
 
 the number of acres, the amount of taxes, due, when first sold, and 10 
 
 the amount of all taxes assessed against the owner thereof and 11 
 
 returned delinquent for each year, as shown by the records of the 12 
 
 tax collector's office. In making up the list or lists contemplated 13 
 
 by this article, corrections and omissions in the description of any 14 
 
 real estate embraced in such list or lists shall be made so that w'hen 15 
 
 the corrections are made and the omissions supplied the description 16 
 
 will be such as is given in the abstracts of titled and patented land IT 
 
 in the State of Texas, or as provided in Article 5304 of this chapter, 18 
 
 such as may be furnished by the Commissioner of the General Land 19 
 
 Office. It shall be required in bulk assessments to apportion to 20 
 
 each tract or lot of land separately, its proportionate share of the 21 
 
 entire tax, penalty and cost. The list for each county when certi- 22 
 
 fied to by the county judge, and the assessment rolls and books in 23 
 
 the tax collector's office, shall be prima facie evidence that all the 24 
 
 requirements of the law have been complied with by the officers 25 
 
 charged with any duty thereunder as to the regularity of the listing, 26 
 
 assessing' and levying all the taxes therein mentioned and reported 27 
 
 as delinquent or sold to the State, on any real estate whatsoever, and 28 
 
 that the amount alleged against said real estate is a true and correct 29 
 
 charge. If the description of the property in said lists or assess- 30 
 
 ment rolls or books is not sufficient to properly identify the same, 31 
 
 of which property there is a sufficient description in the inventories 32 
 
Of the ColLtKot.ion of Dklinqukni Taxes. 
 
 221 
 
 1 
 
 of the assessor's office, or of record in the county clerk's office, then 
 
 2 said inventories and records shall be admissible as evidence of -the 
 
 3 description of said property. Any proper description of said real 
 
 4 estate-secured by the county attorney in bringing, the suit, from what- 
 
 5 ever source obtained, shall be admissible, provided that it shall truly 
 
 6 describe the property delinquent for taxes. "The Delinquent Tax 
 
 7 Eecord," for each county, as prepared by the collector of the county, 
 
 8 shall be submitted to the commissioners' court, and it shall be the 
 
 9 duty -of said court, or the county judge acting for said, court, to 
 
 10 examine the record and make all necessary corrections therein. 
 
 11 When so corrected, the collector shall deliver a copy of the record 
 
 12 to the county clerk of his county, who shall certify to the filing of 
 
 13 the same. Said record shall remain in the clerk's office as part of 
 
 14 the records of. the county. The commissioners' court shall cause a 
 
 15 duplicate of said "Delinquent Tax Eecord," as corrected by them, 
 
 16 to be delivered to the Comptroller of Public Accounts. Where the 
 
 17 records are incomplete in any county, it shall be the. duty of the 
 
 18 Comptroller to furnish such county with a certified copy of the 
 
 19 delinquent list for any year or years to enable said county to make 
 
 20 out and complete its delinquent tax record. 
 
 21 Art.- 5196. [5333d} On receipt of such delinquent: tax record DBiinquent 
 
 tax record 
 
 22 from the collector, containing a complete list of the lands or lots to be filed 
 
 in county 
 
 23 which have been reported delinquent or sold to the State for taxes clerk's. office. 
 
 24 by collectors for any year or number of years, since the first day of 
 
 25 January, 1885, and containing the data and information mentioned 
 
 26 in Article 5195 of this chapter, it shall be the duty of the county 
 
 27 clerk of each of the counties of this State, respectively, to certify 
 
 28 to the filing of said delinquent tax record. Said record shall con- 
 
 29 stitnte a part of the records of the county clerk's office. The county 
 
 30 clerk shall be entitled to twenty-five cents for certifying to the filing 
 
 31 of said record, said sum to be paid by the collector at the time said 
 
 32 record is filed. 
 
222 Repoet of Tax Commission. 
 
 Notice to Art. 5197. [5232e] Upon the completion of the delinquent tax 1 
 
 delinquent 
 
 taxpayer. record by, any county in this State, it shall be the duty of the com- 2 
 
 missioners' court to cause the collector to mail to the present owner, 3 
 
 if known, of any land, lot or lots, shown to be delinquent, a notice 4 
 
 of such, delinquency, giving the amount of taxes due and for what 5 
 
 year or years the same is due, and notify him that if the tax and 6 
 
 costs on same are not paid within thirty days from the date of such 7 
 
 notice; that suit will be' brought to foreclose the tax lien upon the 8 
 
 land, lot or lots, for the taxes due thereon and the costs which may 9 
 
 accrue, under the provisions of this chapter. The commissioners' 10 
 
 court shall cause the delinquent list to be published in some weekly 11 
 
 newspaper published in the county for three consecutive weeks, if 12 
 
 the delinquent cannot be reached and notified by mail. If no news- 13 
 
 paper be published in the county, such list may be published in a 14 
 
 newspaper outside of the county to be designated by the commis- 15 
 
 eioners' court, by contract duly entered into. The commissioners' 16 
 
 court shall make no contract for the publication of any such notice, 17 
 
 agreeing to pay more than twenty-five cents for each assessment. 18 
 
 The, notice mailed to the delinquent shall be dated at the county 19 
 
 seat and be substantially in the following form : 20 
 
 This is , to notify that 21 
 
 acres, or lots (as the case may be, giving the 22 
 
 abstract number, lot and block number, sufficient to describe the 23 
 
 land or lots) is delinquent for the taxes for the year (or 24 
 
 years), and that the taxes due thereon are dollars, 25 
 
 exclusive of interest and penalty. Notice is hereby given that if 26 
 
 the same is not paid within thirty days from the date of this notice, 27 
 
 same will be placed in the hands of the county attorney for suit and 28 
 
 judgment for the foreclosure of the tax lien, to pay the same. 29 
 
 30 
 
 Tax Collector for County. 31 
 
 By Deputy. 32 
 
Of the Oollbction of Delinqumstt Taxes. • 223 
 
 1 
 
 Art. 5198. [5232f] After giving notice as provided in the pre- After notice, 
 
 o T L- 1 ,1 , ,. . suit to be 
 
 2 ceding article, or the pubhcation of such list, or as soon thereafter filed. 
 
 3 as practicable, the commissioners' court, or the county judge aet- 
 
 4 ing for said court, shall file a list of all lands dfelinquent for taxes 
 
 5 for any year or number of years, the taxes on which remain unpaid, 
 
 6 with the county attorney of the county in which said lands are 
 
 7 located, and if in an unorganized county, then with the county 
 
 8 attorney of the county to which said unorganized county is attached 
 
 9 for judicial purposes, and shall cause suit to be filed in the name of 
 
 10 the State in the district court of said county, or if in an unorganized 
 
 11 county, then- in the district court of the county to w'hich said unor- 
 
 12 ganized county is attached for judicial purposes, stating therein' by 
 
 13 apt' references to lists and' schedules thereto attached, a description 
 
 14 of airlands or lots in such county, upon which the taxes and penalty 
 
 15 have remained unpaid for any year or number of years, since the 
 
 16 first daly of January, 1885, and the total amount of such taxes, with 
 
 17 interest thereon, at the rate of six per cent, per annum, and shall 
 
 18 pray for judgment for the several araounts specified therein, and in 
 
 19 default thereof, that said lands or lots be sold to satisfy said judg- 
 
 20 ment for the taxes, interest, penalty and costs accrued under this 
 
 21 chapter, and for such other relief to which' the State may be entitled 
 
 22 under the law and facts. All suits to enforce the collection of taxes, 
 
 23 as provided in this chapter, shall take precedence and have priority 
 
 24 over all other suits pending in the district court.' The petition in 
 ■ 25 such suits shall be signed by the county attorney bringing such suits, 
 
 26 and shall be verified by the affidavit of said attorney or the county 
 
 27 judge, to the effect that the averments contained in said petition are 
 
 28 true to the best of the knowledge and belief of affialit. The plead- 
 
 29 ings of the defendant, except those of law, shall be verified by the 
 
 30 affidavit of the defendant, his agent or attorney. The county col- 
 
 31 lector, the county clerk, and the county assessor shall furnish with- 
 
 32 out charge, all affidavits, certified copies of the records of their re- 
 
224 
 
 RjBi'OBT OF Tax Commission. 
 
 spective offices and such other evidence as may be in their possession ■ 1 
 
 by virtue of said office, as may be applied for by the county attorney, 2 
 
 or other attorney bringing suit for the State and county under the 3 
 
 direction of the commissioners' court. If any county attorney shall 4 
 
 fail or refuse to file suits promptly as provided herein, it shall be 5 
 
 the duty of the commissioners' court, or the county judge, acting ^ 
 
 for said court, to employ a competent attorney or attorneys, to bring ' 
 
 said suits. In the event of such employment, said attorneys shall » 
 
 be entitled to the compensation provided for in this chapter for 9 
 
 county attorneys. l" 
 
 Proceedings Art. 5199. [5232g] The proper persons shall be made parties 11 
 
 foreclose defendant in such suits and shall be served with process, and, other 12 
 
 proceedings had therein shall be as provided by law for suits of like 13 
 
 character in the district courts of this State. In case of foreclosure 14 
 
 an order of sale shall issue, and the land sold thereunder as in other 15 
 
 eases of foreclosure. But if the defendant or his attorney shall, at 16 
 
 any time before the sale, file with the sheriff or other officer in whose 17 
 
 hands any such order of sale shall be placed, a written request that 18 
 
 the property described therein shall be divided and sold in less tracts 19 
 
 than the whole, together with a description of such subdivisions, 20 
 
 then, such officer shall sell the lands in said subdivisions as the de- 21 
 
 fendant may request. In such cases he shall sell only as many 22 
 
 subdivisions, as near as may be, to satisfy the judgment, interest, 23 
 
 penalties and costs. After the payment of the taxes, interest, pen- 24 
 
 alties and costs, adjudged against such delinquent, the remainder 25' 
 
 of the purchase price, if any, shall be paid by the sheriff to the clerk 26 
 of the court out of which the execution or other final process issued, 
 to be retained by him subject to the order of the court for the period 
 of two years, after which time the court may order the same to be 
 paid to the State Treasurer, who shall hold the same in trust to be 
 paid to the owner against whom said taxes were assessed. Any one 
 claiming such residue shall make proof of his claim to the satisfac- 
 
Ov THE OOLLKCTION OF DELINQUENT TaXE.S. 
 
 1 tion of the State Treasurer, within ten years after the sale of said 
 
 2 lands or lots, after which the same shall be governed by the law 
 
 3 regulating escheats. No suit shall be brought to enforce the tax 
 
 4 lien upon any land of which a sufficient description to identify the 
 
 5 same cannot be first had. If no bidder bids the amount of the taxes 
 
 6 and costs for such land, the sheriff shall bid same off to the State for 
 
 7 the amount of all taxes, penalties, interest and costs adjudged 
 
 8 against said property. All sales, both to the State and to individ- 
 
 9 uals, shall be reported by the sheriff to the clerk of the district 
 
 10 court. It shall be the duty of said clerk to immediately make report 
 
 11 of such sale in duplicate, one to the Comptroller of Public Accounts, 
 
 12 and one to the commissioners' court, on blanks to be prescribed and 
 
 13 furnished by the Comptroller. In all oasis where the property is 
 
 14 bid off to the State, it shall be the duty of the sheriff to make and 
 
 15 execute deeds to the State, using forms to be prescribed and fur- 
 
 16 nished by the Comptroller, showing, in each case, the amount of the 
 
 17 taxes, interest, penalty and costs for which sold, and of the clerk's 
 
 18 fee for recording deeds, as hereinafter provided. He shall cause 
 
 19 such deeds to be recorded in the record of deeds, by the county clerk 
 
 20 of his county, and when so recorded shall forward the same to the 
 
 21 Comptroller. When lands thus sold to the State shall be redeemed, 
 
 22 it shall be the duty of the collector to make the proper distribution 
 
 23 of the moneys received by him, paying to each officer the amount 
 
 24 of costs found to be due, and to the State and county the taxes, in- 
 
 25 terest and penalties due each respectively. 
 
 26 Art. 5200. [5332h] Where lands have been sold, or may be sold sheriff to 
 
 execute 
 
 27 for default in the payment of taxes, it shall be lawful for the sheriff deeds. 
 
 28 selling the same, or any of his successors in office, to make a deed 
 
 29 or deeds to the purchaser, or to any other person to whom the pur- 
 
 30 chaser may direct the deed to be made. Such deed shall be deemed 
 31^ prima facie evidence of the regularity of sale and of all prior pro- 
 32 ceedings, and shall be held in any court of law or equity in this 
 
 15-T. o. 
 
 225 
 
226 I^ErpuT or Tax Commission. 
 
 State, to vest a good and perfect title in the purchaser thereof, sub- 1 
 
 ject to be impeached only for actual fraud. 2 
 
 Fees and Art. 5201. [533311 The county attorney, or the district attorney 3 
 
 costs of suits. L J J JJ J 
 
 in counties where there is no county attorney, shall represent the 4 
 
 State and county in such suits against delinquent taxpayers as are 5 
 
 required "by this chapter, and all sums collected shall be paid imme- .6 
 
 diately to the county collector. In no case shall the attorney repre- 7 
 
 senting the State receive or receipt for a less amount of taxes, inter- g 
 
 est, penalties and costs than the whole sum for which the person 9 
 
 paying the same is liable, or is shown to be due. 10 
 
 County 2 ijijjg compensation for said county attorney shall be three n 
 
 tees. dollars for the first tract in one suit, and where there is more than 12 
 
 one tract included in one suit, he may be allowed one dollar addi- 13 
 
 tional for each additional tract, but in no ease shall he receive more 14 
 
 than five dollars in any one suit. All tracts or lots delinquent in the 15 
 
 name of any person as owner, whether for one year or more, shall be 16 
 
 embraced in the same suit. County attorneys who may have hereto- 17 
 
 fore or may hereafter institute such suits shall be entitled to an ig 
 
 equal division with their successors in office of the fees allowed iq 
 
 herein on all suits instituted by them, where the judgment may not 20 
 
 have been obtained prior to their vacation of office. 21 
 
 Sheriff's fees. 2. The sheriff shall be entitled to a fee of one dollar for selling 22 
 
 and making deed thereto to each purchaser of land that he sells 23 
 
 under judgment for taxes. He shall also be entitled to a fee of one 24 
 
 dollar for serving all other necessary process, which fees shall be 25 
 taxed as costs of suit. 
 
 District 3. The district clerk shall be entitled to a fee of one dollar and 
 
 cleric's fees. 
 
 fifty cents in each case, for all his services, to be taxed as costs of 
 suit. 
 
 26 
 27 
 28 
 29 
 
 state and 4. In no case shall the State or county be liable for such fees. In 30 
 
 liable lor gach case they shall be taxed as costs against the land to be sold under 31 
 
 judgment for taxes, and paid out of the proceeds of sale of same 32 
 
Op the Collection of Delinquent' Taxes. 32'7 
 
 1 after the taxes, penalty and interest due thereon to the State and 
 
 2 county are paid. Where two or more unimproved city or town lots 
 
 3 belonging to the same person are situated in the same city or town, 
 '4: and are delinquent for one or more years, said lots shall all be in- 
 
 5 eluded in the same suit. Where suit has been brought any delin- 
 
 6 quent taxpayer may pay the amount of the tax, interest, penalty 
 
 7 and cost accrued, to the collector before judgment, together with 
 
 8 the following fees : County attorney, two dollars ; district clerk, one 
 
 9 dollar; sheriff, one dollar; and such fees shall be in full for their 
 
 10 services. 
 
 11 5. Where lands are sold to the State, the sheriff shall acknowl- Deeds to land 
 
 sold to State. 
 
 12 edge his deed to the State before the clerk of the county court. The 
 
 13 clerk shall record such deeds, and deliver the same as soon as re- 
 14r corded to the sheriff, who shall at once forward the same to the 
 
 15 Comptroller. The clerk, for taking the acknowledgment and record- 
 
 16 ing each such deed to the State, shall be entitled to the sum of one 
 
 17 dollar, to be taxed as other costs of suit against the land. 
 
 18 Art. 5202. [5232]] If any person shall fail or refuse to pay the Penalty (or 
 
 Tfliilurs to 
 
 19 taxes due from him until the 31st day oi January, next succeeding pay. 
 
 20 the return of the assessment rolls of the county to the Comptroller, 
 
 21 a penalty of ten per cent, on the entire amount of such taxes shall 
 
 22 accrue, which penalty, when collected, shall be paid proportionately 
 
 23 to the State and county, and the collector shall, by virtue of his tax 
 
 24 rolls, seize and levy upon and sell so much personal property belong- 
 
 25 ing to such person as may be sufficient to pay his taxes, together 
 
 26 with the penalty above provided, interest, and all costs accruing 
 
 27 thereon. No collector shall be subject to suit for damages because 
 
 28 of any levy and sale made by him, of personal property to pay the 
 
 29 taxes as herein provided. If no personal property can be found for 
 
 30 seizure and sale, as above provided, the collector shall, on the 31st 
 
 31 day of March of each year, for which the State and county taxes 
 
 32 for the preceding year only remain unpaid, make up a list of the 
 
228 Rbpoet of Tax Commission. 
 
 lands and lots on which the taxes for such preceding year are delin- 1 
 
 quent, charging against the same all taxes and penalties assessed, 2 
 
 against the owner thereof. 3 
 
 1. Said list shall be made in triplicate, and shall be presented 4 
 to the commissioners' court for examination and correction of any 5 
 errors that may appear. When so examined and corrected by the 6 
 commissioners' court, such lists in triplicate shall be approved by V 
 said court, and one copy thereof shall be filed with the county clerk, 8 
 and one copy retained and preserved by the collector, and one copy 9 
 forwarded to the Comptroller with his annual settlement reports. 10 
 It shall be the duty of the commissioners' court to cause the collector, 1 1 
 at the expense of the county, to notify each delinquent, by mail, ir 12 
 like manner as is provided notice shall be given to delinquents in the 13 
 payment of back taxes, in Article 5197. 14 
 
 2. When such list of lands and lots, delinquent for the preeed- 15 
 ing year only, is corrected, as provided for in this article, and after 16 
 giving notice as provided, or the publication of the delinquent list, 17 
 or as soon thereafter as practicable, the commissioners' court, or the 18 
 county judge acting for said court, shall file a list of said lands, 19 
 delinquent for taxes, with the county attorney of the county in which 20 
 said lands are situated ; and if in an unorganized county, then with 21 
 the county attorney of the county to which such unorganized county 22 
 is attached for judicial purposes, and shall cause suit to be filed in 23 
 the name of the State in the district court of said county; or if in 24 
 an unorganized county, in the district court of the county to which 25 
 it is attached for judicial purposes, to recover all taxes and penalties 26 
 due, in like manner as provided in Article 5198, for the collection 27 
 of back taxes. 28 
 
 3. The collector shall, at the same time he makes the list above 29 
 provided for, showing taxes delinquent for the preceding year only, 30 
 make in triplicate a list of all lands and lots that have been previ- 31 
 ously reported delinquent or sold to the State for taxes for former 32 
 
Of the Collection op Delinquent Taxes. 229 
 
 1 years, which have not been redeemed, and on which the taxes for the 
 
 2 preceding year are also delinquent, and shall present the same lo 
 
 3 the commissioners' court for examination and approval. When so 
 
 4 examined and approved by the commissioners' court, he shall retain 
 
 5 one copy in his office, and shall file one with the county clerk, and 
 
 6 forward one to the Comptroller with his annual settlement reports. 
 
 7 Art. 5203. [5332k] Any incorporated city or town or school cities and 
 
 towns may 
 
 8 district shall have the right to enforce the collection of delinquent sue. 
 
 9 taxes under the provisions of this chapter. 
 
 IC Art. 5204. [52321] Eeal estate which may have been rendered Taxes to be 
 
 paid once 
 
 11 for taxes and paid under erroneous description given in the asses^- only. 
 
 12 ment rolls, or which may have been doubly assessed and taxes paid 
 
 13 on one assessment, or which may have been assessed and taxes paid 
 
 14 thereon in a county other than the one in which it is located, or 
 
 15 which may have been sold to the State and upon which taxes have 
 
 16 been paid and through error not credited in the assessment rolls, 
 
 17 shall not be deemed subject to the provisions of this chapter. When 
 
 18 called upon, the Commissioner of the General Land Office shall 
 
 19 furnish the county judge of any county compiling its own delin- 
 
 20 quent tax record, officially with such information as may be neees- 
 
 21 sary to enable him to determine the validity or locality of such 
 
 22 surveys and grants as have not been shown by the printed abstracts 
 
 23 of the Land Office. 
 
 24 If at any time subsequent to the execution and delivery of deed 
 
 25 for lands which have been sold under the provisions of this chapter, 
 
 26 it shall be shown to the satisfaction of the Comptroller that the 
 
 27 taxes for which suit had been brought and for which sale had 
 
 28 been made, had been paid prior to the institution of suit, then the 
 
 29 Comptroller shall issue his certificate, under seal of his office, show- 
 
 30 ing the facts of such payment, and canceling the sale, as illegal, by 
 81 reason of such payment. Such certificate shall be admissible to 
 32 record in the record of deeds of the county where the land described 
 
230 ' Rei'okt o*' Tax Commission. 
 
 is situated, and when so recorded shall operate as a complete cancel- 1 
 
 lation, and render null and void such erroneous and illegal sale of 2 
 
 the land described. In any case where the Comptroller may issue 3 
 
 his certificate of cancellation of erroneous sale, as above provided, 4 
 
 he shall be authorized, in his discretion, to instruct the collector of 5 
 
 the county to refund to the purchaser of the land the amount of 6 
 
 State taxes paid by such purchaser at such erroneous sale, and the 7 
 
 Comptroller in such case, will give the collector credit on his account 8 
 
 for such amount of State taxes so refunded, upon presentation by 9 
 
 collector of receipt from the purchaser therefor. The commission- 10 
 
 ers' court is authorized and empowered in all such cases to take 11 
 
 similar action with respect to refunding county taxes to such pur- 12 
 
 chasers at such erroneous sale. 13 
 
 Redemption. Art. 5305. [5233m] Any delinquent taxpayer whose lands have 14 
 
 been returned delinquent or reported sold since January 1, 1885, 15 
 
 for taxes due thereon, or any one having an interest therein, may 16 
 
 redeem the same at any time before his lands are sold, as herein 17 
 
 provided, by paying to the collector all the taxes due thereon with 18 
 
 interest at the rate of six per cent, per annum and all costs and 19 
 
 penalty which have accrued, together with a fee of fifty cents to the 20 
 
 tax collector for issuance by him of redemption receipt. That the 21 
 
 collector may be advised as to the amount of accrued cost, it shall 22 
 
 be the duty of the district clerk to furnish, on application, and 23 
 
 without charge, an itemized bill of such costs. 24 
 
 Same, when Art. 5206, r5332n] Where lands are sold hereunder to an in- 25 
 
 lands are sold 
 
 toindivid- dividual, the owner or any one having an interest therein shall have 26 
 
 uals. 
 
 the right to redeem his interest therein within two years from the 27 
 
 datp of ?aid sale upon the payment of double the amount paid for 28 
 
 the land. 29 
 
 Same, Where lands are sold under the provisions of this chaptpr to the 30 
 
 when lands 
 
 are sold to State, the owner or anv one bavin? an interest therein mav redeem 31 
 the State. 
 
 said Iflnd or his interest therein within two vears from the date of 32 
 
Of the eoLL?;aTioN of Delinquent Taxes. 231 
 
 1 sale upon the payment of double the amount of taxes, interest and 
 
 2 penalty for which sale was made, together with all costs adjudged 
 
 3 against the land, and all subsequent taxes due and unpaid at the 
 
 4 date of redemption, and fifty cents to the collector for issuance of 
 
 5 redemption certificate. At any time within twelTe months from the 
 
 6 date of said sale to the State redemption may be made upon the pay- 
 
 7 ment of the amount of taxes, penalty and interest for which sale 
 
 8 was made, with six per cent, interest from the date of said sale and 
 
 9 all costs adjudged against the land, and fifty cents to the tax col- 
 
 10 lector for issuance of redemption certificate, together with all sub- 
 
 11 sequent taxes 'which may be unpaid at the date of redemption. 
 
 12 Art. 5307. [5233o] Wherever the owner or owners of any lands Suits against 
 
 non-resident 
 
 13 or lots returned delinquent or reported sold to the State since the and unknown 
 
 owners. 
 
 14 first day of January, 1885, or that may hereafter be returned delin- 
 
 15 quent or reported sold for the taxes due thereon for any year or 
 
 16 number of years, are non-residents and their address is unknown, or 
 
 17 if the name of the owner or owners of said lands or lots be unknown, 
 
 18 then, upon affidavit setting out that the owner or owners are non- 
 19 residents or that the owner or owners are unknown to the attorney 
 
 20 for the State, and after inquiry cannot be ascertained, said parties , 
 
 21 shall be cited and made parties defendant by notice in "the name of 
 
 22 the State and county, directed to all persons owning or having or 
 
 23 claiming any interest in the following described land delinquent to 
 
 24 the State of Texas and county of , f or taxes, towit : 
 
 25 (Here set out the description of the land as contained in the assess- 
 
 26 ment roll and such further description obtainable in the petition), 
 
 27 which said land is delinquent for taxes, interest, penalties and costs 
 
 28 for the following amounts, $ for State taxes, and $ 
 
 29 for county taxes, and you are hereby notified that suit has been insti- 
 
 30 tuted by the State for the collection of said taxes, and you are com- 
 
 31 manded to appear and defend such suit at the term 
 
 32 of the district court of county, State of Texas, 
 
232 Rbpqrt of Tax Commission. 
 
 and show cause why judgment shall not be rendered eonaemning 1 
 
 said land (or lot), and ordering sale and foreclosure thereof for said 2 
 
 taxes, interest, penalties and costs," which notice shall be signed by 3 
 
 the clerk and published in some newspaper published in the county 4 
 
 one time a week for three consecutive weeks, or posted as in sheriff's 5 
 
 sales of real estate. A maximum fee of fifty cents per square of 6 
 
 one hundred words for each insertion may be allowed when citation 7 
 
 is made by publication, and fractional parts of a square at proper- 8 
 
 tional rates. It shall be lawful in all cases to set forth in the peti- 9 
 
 tion the name of all parties interested as far as can be ascertained, 10 
 
 and make them parties, and also to join and make defendants all 11 
 
 persons having or claiming any legal or equitable interest in the land 12 
 
 described in the petition, and such suit, after citation as aforesiaid, 13 
 
 shall be proceeded with, and the State and county shall be entitled 14 
 
 to prove the amount of taxes due, and if proven shall have a decree 15 
 
 for the sale of said land or lot as in case where the defendant owners 16 
 
 have been personally served. Sale of said land or lot shall be had 17 
 
 and be as binding as where defendants were personally served with 18 
 
 process. In all suits for taxes due, the defendant shall be entitled to 19 
 
 such credits as he can show due him for any year or numben of 20 
 
 years for which he may be able to produce receipts, but the State 21 
 
 shall have judgment and foreclosure of tax lien for any year or 22 
 
 years sued for where the defendants cannot offei^ receipt or other 23 
 
 positive proof showing the payment of the claim for taxes. 24 
 
 cities and Art. 5208. [5233p] Any incorporated city or town in which 25 
 
 towns may 
 
 prepare de- any lot or blocks of land situated within the corporate limits of said 26 
 
 Unquent lists. 
 
 city or town shall have been returned delinquent or reported sold to 27 
 
 said city or town for the taxes due thereon, the city council may 28 
 
 prepare lists of delinquents in tihe same manner as is provided for in 29 
 
 Article 5198 of this chapter. When such list shall be certified to as 30 
 
 correct by the mayor of said city or town, the city council may direct 31 
 
 the city attorney to file suit in the district court of the county in 32 
 
Of the Collection op DeliiIiquent Taxes. 233 
 
 1 which said city or town is situated, for the recovery of the taxes due 
 
 2 on said property, together with the penalty, interest and costs of 
 
 3 suit, which suits may be brought in the same manner as is provided 
 
 4 in Article 5197 of this chapter for bringing of suits by the county 
 
 5 attorney. 
 
 6 Art. 5209. [5232q] In counties in which the subdivisions of Oommission- 
 
 ers' courts to 
 
 7 surveys are not regularly numbered, and in cities and towns in which have surveys 
 
 made, when. 
 
 8 the blocks or subdivisions are not numbered, or are so irregularly 
 
 9 numbered as to make it difficult or impossible for the assessor to 
 
 10 list the same, the commissioners' court of such counties may have 
 
 11 all the blocks and subdivisions of surveys platted and numbered so 
 
 12 as to identify each lot or tract, and to furnish the assessor with maps 
 
 13 showing suOh numbering. An assessment of any property by such 
 
 14 numbering on said maps shall be sufficient description thereof for 
 
 15 all purposes, and such maps, or a certified copy of same or any part 
 
 16 thereof, shall be admissible as evidence in all courts. The costs of 
 
 17 making said survey and plats shall be defrayed by the county in 
 
 18 which said property is situated, and of which said commissioners' 
 
 19 court ordered the said surveys and plats made. The cost of any map 
 
 20 of a town or city shall be paid for by such town or city, when or- 
 
 21 dered by the town or city. 
 
 22 Art. 5210. [5183] No real estate set apart, used or designated homestead 
 
 23 as a homestead shall be sold for taxes other than the taxes due o^ J°^^*' °'"' 
 
 24 such homestead. 
 
 25 Art. 5211. Any officer failing, neglecting or refusing to do and Penalty for 
 
 ■' failure of ■ 
 
 26 perform any of the duties required by this chapter, shall be subject officer to per- 
 
 r J ^ form duties 
 
 27 to a penalty of one hundred "dollars for every such failure, neglect ^equired^by^ 
 
 28 or refusal. It shall be the duty of the county judge to cause suit 
 
 29 to be instiiuted against any such officer and his bondsmen to recover 
 
 30 the same for the use and benefit of the State. Bach day after the 
 
 31 expiration of the time prescribed in this chapter for bringing suit? 
 32 
 
234 Rui'OKTOF Tax Commission. 
 
 to collect the tax due on lands delinquent for taxes, shall constitute . 1 
 
 a separate offense. " 
 
 3 
 _ ^ 
 
 CHAPTER TWELVE. ^ 
 
 6 
 
 7 
 
 TAXATION OF MORTGAGES. o 
 
 Article. 
 
 Eeal estate mortgages taxed 5312 
 
 County clerk to keep a record 5213 
 
 Duty o( assessi.r to make transcript 
 
 of record 5214 
 
 Tax assessor to compare renditions 
 
 with transcript and assess all un- 
 
 rendered mortgages 5215 
 
 County clerk to note all assignments 
 
 of mortgages on margin of record..5210 
 
 Article. 10 
 Interest due on mortgages subject 
 
 to garnishment for the amount of •'■•I 
 
 taxes due 5217 
 
 Usury to require borrower to pay 12 
 
 tax 5218 
 
 Does not apply to mortgages given lo 
 
 b.y railroad companies 5219 
 
 14 
 15 
 
 Real estate Article 5213. Every mortgage, deed of trust, lien, contract or 16 
 
 mortgages 
 
 taxed. (Sav- other obligation, whereby land pr real property situated in any county 17 
 
 ings & Loan 
 
 soc. V. Mult- in this State is made security for the payment of debt, shall be sub- 18 
 
 nomah Co., 
 
 i(i9 c. s.. 4S1 jeert to taxation in this State as other property is taxed, and together 19 
 
 with such debt, shall be assessed and taxed to the owner of such 20 
 
 security and debt in the county in which the land or real property 21 
 
 affected is situated. 22 
 
 County clerk Art. 5213. It shall be the duty of the county clerk of each and 23 
 
 to keep a 
 
 record. every county in this State to keep a record (separate and apart from 24 
 
 other records), showing every mortgage, deed of trust, lien, contract, 25 
 
 or other obligation, securing a debt or loan upon real property 26 
 
 situated in his county, and said record shall set forth the following 27 
 
 information : 28 
 
 Eeccrdto 1. The date of the mortgage, deed of ttust, lien, contract, or 29 
 
 contain what. a o ' j j j 
 
 oomm'",. other obligation, whereby land or real property is given to secure 30 
 
 ll^lioTm ^^^ payment of debt, the names of the parties thereto, and the sum 31 
 
 Penn., 488, of money so secured. 32 
 
Taxation of Moutgagess 
 
 235 
 
 1 2. The residence of the mortgagee or trustee, and the person to that -a tax 
 
 2 whom the interest is payable, whenever sudh residence can be ascer- io"aned on 
 
 „ ■ • J land, and the 
 
 -3 tamed. land, too, is 
 
 . Ai.'j!T 'i' i-i not double 
 
 4 6. A briet description of the real estate upon which the mort- taxation, the 
 
 c 1- J J J! ± 1 ■ • money and 
 
 5 gage, lien or deed of trust is given. the land 
 
 c A mi_ J J. being two dis- 
 
 4. ihe date or several dates when the said sum or portions of tinct subjects 
 
 _ of taxation.") 
 
 1 said sum shall be due and payable. 
 
 8 5. A like record of every assignment of a mortgage, deed of 
 
 9 trust, lien, or contract, executed to secure the payment of money. 
 
 10 And also the mortgages, deeds of trust, liens and contracts, together 
 
 11 with the amount of same, and the names of the parties thereto, which 
 
 12 shall have been satisfied of record. 
 
 13 Art. 5214. It shall be the duty of the assessor to make a trans- Assessor to 
 
 make tran- 
 
 14 eript of said record between the first day of January and the first script of 
 
 record. 
 
 15 day of February in each year, for his use in assessing debts and loans 
 
 16 the payment of which is secured by such mortgages, deeds of trust, 
 
 17 liens, contracts or other obligations. 
 
 18 Art. 5315. If the debt to secure the payment of which, any such Assessor to 
 
 compare ren- 
 
 19 mortgage, deed of trust, lien or other contract has been executed, ditions and 
 
 transcript, 
 
 20 has not been listed by the owner thereof and assessed for taxation, and to assess 
 
 unrendered 
 
 21 the assessor shall assess the debt or loan secured by such mortgage, mortgages. 
 
 22 deed of trust, lien or contract, or any portion of the same remain- 
 
 23 ing unpaid, as shown by the record in the county clerk's office. The 
 
 24 person shall be deemed to be the owner who appears to be such on 
 
 25 the record, either as original, or as assignee by transfer made on the 
 
 26 margin- of the record. ISTo payment on the debt or loan so secured 
 
 27 by such mortgage, trust deed, lien or contract, shall be taken into 
 
 28 consideration in assessing the same unless shown on the margin of 
 
 29 the record; If, in the judgment of the commissioners' court, sitting 
 
 30 as a board of equalization, such debt or loan secured by such raort- 
 
 31 gage, trust deed, 'lien or contract, is not worth so much as the full 
 32 
 
236 
 
 Report ov Tax Commission. 
 
 companies. 
 
 tion as provided in Chapter 7 of this Title. 
 
 is paid . 
 
 9 
 
 11 
 
 amount appear'ing by the record to be owing, said board of equaliza- 1 
 
 tion may have such debt or loan assessed at its real cash value. 2 
 
 Cleric to note Art. 5216. It shall be the duty of the county clerk to record in 3 
 
 mintt'or the margin of the record of any mortgage, deed of trust, lien or con- 4 
 
 marg1n"oT °° tract, executed to secure the payment of money, when requested so 5 
 
 to do by the mortgagee, all assignments thereof, and payments 6 
 
 7 
 thereon. 
 
 Interest due Art. 5217. Any interest, or portion of the principal, that may 8 
 
 on mortgages i i. i, 11 U 
 
 subject to bo due on such mortgage, deed of trust, lien or contract, snail De 
 
 garnishment », l jt i. j Irt 
 
 for taxes due. subject to garnishment by the collector for the amount ot taxes due ^^ 
 
 upon the same, and the costs of collection. 
 
 Usury fo Art. 5318. It shall be unlawful for any person or persons, cor- 12 
 
 reiiuire iior- , ^^ 
 
 rower to pay poration, company, or association of persons whatever, loaning l<> 
 
 tax. ... 
 
 money at interest to any person or persons, whether such loans be -l* 
 
 secured by bonds and mortgages or otherwise, to require the person 15 
 
 or persons borrowing the same to pay the tax imposed thereon by 16 
 
 Article 5212 of this chapter; and in all cases where such tax shall 1' 
 
 have been paid by the borrower, the same shall be deemed and treated 1° 
 
 as usury, and be subject to the laws governing the same. 1^ 
 
 Does not Art. 5219. Mortgages or deeds of trust given by railroad com- -"" 
 
 apply to n-i 
 
 mortgases pauies to secure the payment of bonds and interest thereon, shall ^^ 
 
 given by 
 
 railroad not be subject to taxation under the provisions of this chapter, such 
 
 22 
 
 90 
 
 bonds being included in the valuation of railroad property for taxa- 
 
 24 
 
 No forecios- Art. 5219'a. Every person, association of persons, firm, company, ^^ 
 
 ure of mort- ^, „ 
 
 gage, etc., Or Corporation, shall affirmatively show that the tax imposed by this -^" 
 
 allowed, 
 
 unless tax chapter has been paid before judicial foreclosure of any such mort- 
 
 27 
 
 gage, deed of trust, lien, or contract, given to secure the payment of 28 
 
 money, shall be had. It shall be the duty of the court wherein such 29 
 
 suits may be pending, to require, before granting such foreclosure, 30 
 
 proof that the tax has been fully paid. 'No judicial or other sale 31 
 
 that may be made by virtue of any such mortgage or other lien shall 32 
 
20 
 
 Tax on Capital Stock of Coepoeations. 
 
 be valid or shall convey title to the purchaser thereunder unless the 
 taxes on the money represented by such security be fully paid. 
 
 237 
 
 1 
 2 
 3 
 4 
 5 
 6 
 7 
 8 
 
 9 _ 
 
 10 
 
 Article. 
 
 11 Telegraph companies taxed; report 
 
 required 5220 
 
 12 Telephone companies taxed; report 
 
 required 5321 
 
 13 Express companies taxed; report re- 
 
 quired 52.32 
 
 14 
 15 
 16 
 
 CHAPTEE THIRTEEN. 
 
 TAX ON CAPITAL STOCK OP CORPOEATIONS. 
 
 Article. 
 
 Comptroller's duty jn certain cases; 
 penalty for failure to make re- 
 ports; venue and jurisdiction in 
 Travis county 5223 
 
 Companies having no capital, stock . 
 engaged in business named in Arti- 
 cles 5320, 5221, 6233, taxed just the • 
 same 5324 
 
 Article 6220. Ev^ry joint stock association, company, co-partner- Telegraph 
 
 17 ship or corporation, whether incorporated under the laws of this ta^edu Export 
 
 18 State or of any other State, or of the United States, or of any for- ciadianastat- 
 
 19 eign nation, engaged in transmitting to, from, through, in or across !i!^"P-^'-^ 
 
 w. U. T. Co. 
 
 the State of Texas, telegraphic messages, shall be deemed and held Tea'^uXp.'i; 
 
 21 to be a telegraph company; and every such telegraph company, shall, ^t^xIs,""' 
 
 22 annually, between the first day of January and the first day of 4^ pefiowTi^ 
 
 23 March, make out and deliver to the Comptroller of Public Accounts, Adams.*w5^ 
 '^* a statement, verified by the .oath of some officer or agent of said [aq-Mi;^. 
 
 25 association, company, co-partnership or corporation, with reference v. Texas, 
 
 26 to the first day of January, next preceding, showing : ditto, 55' 
 
 27 1. The total amount of capital stock of such association, com- 
 
 28 pany, co-partnership or corporation. 
 
 29 3. The number of shares of capital stock issued and outstanding, 
 
 30 ■ and the par or face value of each share. 
 
 31 3. Its principal place of business. 
 
 32 4. The market value of said shares of stock on the first day of 
 
238 Report of Tax Commission. 
 
 January next preceding, and if such shares have no market value, 1 
 
 then the actual value thereof. 2 
 
 5. The real estate, structures, machinery, fixtures and appliances 3 
 owned by said association, company, co-partnership or corporation, 4 
 and subject to taxation within the State of Texas, and the location 5 
 and assessed value thereof in each county where the same is assessed 6 
 for taxation. 7 
 
 6. The specific real estate, together with the permanent improve- 8 
 ments thereon, owned by such association, company, co-partnership 9 
 or corporation, situated outside of the State of Texas and not di- 10 
 rectly used in the conduct of the business, with a specific description 11 
 of each such piece, where located, the purpose for which the same 12 
 is used, and the sum at which the same is assessed for taxation in the 13 
 locality where situated. 14 
 
 7. All the mortgages on the whole or any part of its property, 15 
 together with the dates and amounts thereof. 16 
 
 8. (a) The total length of the lines of said association, com- IT 
 pany, co-partnership or corporation. 18 
 
 (b) The total length of so much of their lines as are outside of 19 
 the State of Texas. 20 
 
 (c) The length of the lines within each of the counties within 21 
 the State of Texas. 22 
 
 Telephone Art. 5231. Every telephone company doing business in this State, 23 
 
 companies 
 
 taxed. Report whether incorporated under the laws of this State, or of the United 24 
 
 required. 
 
 (Seeauthori- States, Or of any other State, or of any foreign nation, shall an- 25 
 
 ties cited ' 
 
 underpreced- nually, between the first day of January and the first day of March 26 
 
 Ing article.) •' 
 
 of each year, make out and -deliver to the Comptroller of Public 27 
 
 Accounts, a statement verified by the oath of the officer or agent of 28 
 
 the company making such statement, with reference to the first day 29 
 
 of January next preceding, showing: 30 
 
 1. The total capital stock of such association, company, co- 31 
 
 partnership or corporation. 32 
 
Tax on Capital Stock of Corporations. 239 
 
 1 2. The number of shares of capital stock issued and outstanding, 
 
 2 and the par or face value thereof. 
 
 3 3. Its principal place of business. 
 
 4 4. The market value of said shares of stock on the first day of 
 
 5 January next preceding, and if such shares have no market value, 
 
 6 then the actual value thereof. 
 
 7 5. The real estate, structures, machinery, fixtures and appli- 
 
 8 ances owned by such company, association, co-partnership or cor- 
 
 9 poration and subject to local taxation within the State of Texas, 
 
 10 and the location and assessed value in each county where the same 
 
 11 is assessed for local taxation. 
 
 12 6. The specific real estate, together with the permanent im- 
 
 13 provements thereon, owned by such association, company, co-part- 
 
 14 nership or corporation, situated outside of the State of Texas, and 
 
 15 not directly used in the conduct of the business, with a specific 
 
 16 description of each piece, where located, the purpose for which the 
 
 17 same is used, and the sum at which the same is assessed for taxation 
 
 18 in the locality where situated. 
 
 19 7. All mortgages on the whole or any part of its property, 
 
 20 together with the dates and amounts thereof. 
 
 21 8. (a) The total length of the lines of said association, com- 
 
 22 pany, co-partnership or corporation. 
 
 23 (b) The total length of so much of their lines as are outside 
 
 24 of the State of Texas. 
 
 25 (e) The length of their lines within each of the counties within 
 
 26 the State of Texas. 
 
 27 
 
 30 
 
 Art. 5322. Every joint stock association, company, co-partner- Express com 
 
 panies taxed. 
 
 panies 
 
 28 snip or corporation, incorporated and acting under the laws of this Report 
 
 required. 
 
 requirea. 
 
 29 State, or of any other State, or of the United States, or of an v Adams ex 
 
 foreign nation, engaged in conveying to, from, through, in or across lee u. s.. m 
 
 [41:960]; 
 
 31 this State or any part thereof, money packages, gold, silver, plate, Adams Ex. 
 
 Co. V. Ohio,' 
 
 32 merchandise, freight or other articles, under any contract, express le.! v. a., m 
 
240 
 
 Report of Tax Commission. 
 
 L4i:683]; or implied, with any railroad company, or the managers, lessees, 
 
 Adams Ex. 
 
 oo. V.Ohio, agents, or receivers thereof, provided such joint stock association, 
 
 105U. S., »5 _ ., -, 
 
 [41:707]; Company, co-partnership or corporation is not a railroad company, 
 
 Adams Ex. . 
 
 Oo. V.Ohio, shall be deemed and held to be an express company, withm the 
 
 166 U. S., 185 
 
 [41:96,5]). meaning of this article, and every such express company shall. 
 
 annually, between the first day of January and the first day of 
 March, make out and deliver to the Comptroller of Public Accounts, 
 a statement, verified by the oath of the officer or agent of such asso- 
 ciation, company, .co-partnership or corporation making such state- 
 ment, with reference to the first day of January next preceding, 
 showing : 
 
 1. The total capital stock or capital of said association, com- 
 pany, co-partnership or corporation. 
 
 2. The number of shares of capital stock or interests, issued and 
 outstanding, and the par or face value of each share or interest; 
 and in ease no shares of capital stock or interests are issued, in what 
 manner the capital thereof is divided, and in what manner such hold- 
 ings are evidenced. 
 
 3. Its principal place of business. 
 
 4. The market value of said shares of stock or interests on the 
 first day of January next preceding, and if such shares or interests 
 have no market value, then the actual value thereof, and in case, no 
 shares of capital stock or interests have been issued, the market 
 value or the actual value (in case there is no market value), of the 
 capital thereof, and the manner in which the same is divided. 
 
 5. The real estate, structures, machinery, fixtures, and appur- 
 tenances owned by said association, company, co-partnership or cor- 
 poration and subject to taxation within the State of Texas, and the 
 location and assessed value thereof in each county where the same 
 is assessed for taxation. 
 
 6. The specific real estate, together with the permanent improve- 31 
 ments thereon, owned by such association, company, co-partnership 32 
 
 1 
 2 
 3 
 
 4 
 5 
 6 
 7 
 8 
 9 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 
Tax on Capital Stock of Gorpoeatioks. 241 
 
 1 or corporation, situated outside of the State of Texas, and not 
 
 2 directly used in the conduct of the business, with a specific descrip- 
 
 3 tion of each such piece, where located, the purpose for which the 
 
 4 same is used, and the sum at which the same is assessed for taxation 
 
 5 in the locality where situated. 
 
 6 7. All mortgages against the whole or any part of its property, 
 
 7 together with the dates and amounts thereof. 
 
 8 8. (a) The total length of the lines or routes over which said 
 
 9 company, association, co-partnership or corporation transports such . 
 
 10 merchandise, freight or express matter. 
 
 11 (b) 'Total length of such lines or routes as are outside the State 
 
 12 of Texas. 
 
 13 (c) The length of such lines or routes within each of the 
 
 14 counties within the State of Texas. 
 
 15 Art. 5323. The Comptroller shall ascertain the cash value of comptroller's 
 
 ^ duty in 
 
 16 the entire property owned by said associations, companies, co-part- certam cases; 
 
 17 nerships or corporations, named in any of the preceding articles °f ^"j"™^*"^^,.^. 
 
 18 this chapter, from said statement or otherwise, and for that purpose yenue and 
 
 19 taking the aggregate market value of all the shares of capital stock J,°^^^^'^ 
 
 20 or interests, in case said shares or interests have a market value, and 
 
 21 in ease they have none, taking the actual value thereof, or of the 
 
 22 capital of said association, company, co-partnership or corporation, 
 
 23 in whatever manner the same may be divided, in case there are no 
 
 24 shares of capital stock; provided, that in case the whole or any por- 
 
 25 tion of the property of such association, company, co-partnership 
 
 26 or corporation shall be incumbered by a mortgage or mortgages, the 
 
 27 Comptroller shall ascertain the true cash value of such property by 
 
 28 adding the market value of the aggregate shares of stock, or to the 
 
 29 value of the capital in case there shall be no such shares of ftock, 
 
 30 the aggregate amounts of such mortgages or mortgage, and the 
 
 31 result shall be deemed and treated as the true cash value of the 
 
 32 property of such association, company, co-partnership or oorpora- 
 
 16 -T. C. 
 
242 Rjii'ORTrOF Tax Commission. 
 
 1 
 
 tion. The Comptroller shall ascertain the true cash value of all the 
 
 property of such associations, companies, co-partnerships or corpor- 2 
 
 ations within the State of Texas, by taking the proportion of the 3 
 
 whole aggregate value of sanle which the length of the lines of said 4 
 
 associations, companies, co-partnerships or corporations within the 5 
 
 State of Texas, bear to the total length of the lines thereof. From 6 
 
 the entire value of the property within the State so ascertained, the 7 
 
 Comptroller shall deduct the assessed value of all real estate, struct- 8 
 
 ■ ures, machinery and appliances within the State and subject to local 9 
 
 taxation within the counties as hereinbefore described in item No. 10 
 
 5, of Articles 5220, 5231 and 5222. On the residue of the value of 11 
 
 such capital stock or capital employed in the State of Texas, ascer- 12 
 
 tained as above provided, said associations, companies, co-partner- 13 
 
 ships or corporations shall pay to the State Treasurer, for the use 14 
 
 of the State, a tax of twenty-five cents on the one hundred dollars 15 
 
 of the value of the capital stock or capital employed in this State. 16 
 
 In the event of the neglect or refusal of the officers of such asso- 17 
 
 ciations, companies, co-partnerships or corporations to make the 18 
 
 report herein required, the Comptroller of Public Accounts and the 19 
 
 Attorney-General, or either of them, are hereby authorized to make 20 
 
 a valuation of the capital stock or interests of such association, com- 21 
 
 pany, co-partnership or corporation, and ascertain any other neces- 22 
 
 sary facts from any information in their hands or that they may be 23 
 
 able to obtain, and shall calculate the taxes due by such association, 24 
 
 co-partnership, company or corporation. Each and every such asso- 25 
 
 elation, company, co-partnership or corporation, failing or refusing 26 
 
 for more than thirty days after the first day of March to make the 27 
 
 report required herein, and pay the taxes, shall forfeit to the State 28 
 
 twenty-five dollars for each day said report and payment are delayed, 29 
 
 which forfeiture, together with the amount of taxes due shall be 30 
 
 sued for by the Attorney- General in the name of the State. For 31 
 
 the purpose of suits provided for in this article, venue and juris- 32 
 
Tax on Capital Stock of Goeeoeations. 243 
 
 1 diction are hereby expressly conferred upon the courts of Travis 
 
 2 county, and service may be had upon any officer or agent of such 
 
 3 association, company, co-partnership or corporation within this 
 
 4 State, and such service shall in all respects be held legal and valid. 
 
 5 Art. 5224. Whenever any person or association of persons, not Same effect 
 
 on persons 
 
 6 being a corporation, nor having capital stock, shall in this State, and associa- 
 
 tions haying 
 
 7 engage in any of the businesses mentioned in Articles 5320, 5221 "o capital 
 
 stoclc. 
 
 8 and 5222, then the capital and property, or the certificates or other 
 
 9 evidences of the rights or interests of the holders thereof, in the 
 
 10 business or capital employed therein, shall be deemed and treated 
 
 11 as the capital stock of such person, or association of persons, for the 
 
 12 purposes of taxation in like manner as if such person or association 
 
 13 of persons were a corporation. And such persons or associations 
 
 14 of persons shall make to the Comptroller of Public Accounts, at the 
 
 15 time and in the manner required in Articles 5220, 5221 and 5222, 
 
 16 such reports as the Comptroller may require to carry out the pro- 
 
 17 visions of this chapter, relating to such persons or associations of 
 
 18 persons. Such persons or associations of persons shall be subject 
 
 19 to all the penalties and forfeitures provided in the articles of this 
 
 20 chapter for failure to make the reports required and pay the required 
 
 21 taxes. 
 22 
 
 23 
 
 24' 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
244 
 
 Rkpabt qf Tax Commission. 
 
 CHAPTEE POUETEElSr. 
 
 SLEEPING CAR AND OTHER CAR COMPANIES TAXED. 
 
 Article. 
 Sleeping car, dining car, and palace 
 car companies taxed; reports, etc.. .5225 
 
 All car companies taxed 5226 
 
 Comptroller to assess same i( re- 
 ports are not made 5227 
 
 Article. 
 Railroad companies required to re- 
 port number of cars rented from 
 car companies 5228 
 
 Sleeping car, 
 dining car, 
 and palace 
 car com- 
 panies taxed 
 25 cents on 
 1100 of pro- 
 portionate 
 capital stock 
 employed in 
 this State. 
 
 The report. 
 
 Article 5225. Every sleeping car company, palace car company^ 
 and dining ear company doing business in this State, and everj' 
 person, company, corporation or association of persons leasing or 
 renting sucli cars to any railway company in this State shall an- 
 nually, between the first day of January and the first day of March, 
 report to the Comptroller of Public Accounts, under oath of the pres- 
 ident, treasurer, or some other officer of said corporation, as follows, 
 , towit : 
 
 1. The total authorized capital stock. 
 
 2. The number of shares issued. 
 
 3. The number of shares 'authorized. 
 
 4. The par value of each share. 
 
 5. The number of miles of railroad in this State and other States 
 over which its cars are hauled. 
 
 6. The number of miles of railroad in this State over which its 
 cars are hauled, the total amount invested by said company in real 
 estate, manufacturing plants, materials 'and properties other than 
 sleeping, palace and dining cars and their equipments; and shall 
 pay to the State Treasurer, for the use of the State, a tax of twenty- 
 five cents on the one hundred dollars of the capital stock of such 
 company employed in this State; and in computing the amount of 
 such capital stock so employed, the same shall be such proportion 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
Sleeping Gar and Other Cat* Companies Taxed. 24£ 
 
 1 of the capital stock of such company after deducting therefrom the 
 
 2 amount shown to be invested in real estate, manufacturing plants, 
 
 3 materials and properties other than such sleeping, palace or dining 
 
 4 cars and their equipments or properties used in connection with the 
 
 5 operation of such cars as the miles over which it runs cars in this 
 
 6 State bears to the whole number of miles in this State and other 
 
 7 States over which such cars are run. 
 
 8 Art. 5236. Every person, firm, joint stock association oi: corpo- au car 
 
 companies 
 
 9 ration owning stock cars, refrigerator and fruit cars of any kind, required to 
 
 report and 
 
 10 tank oars of any kind, furniture ears, or common box and flat cars, pay tax to 
 
 comptroner. 
 
 11 doing business in this State, and leasing or renting any such cars to 
 
 12 any railroad company in this State, shall annually, between the first 
 
 13 day of January and the first day of March, report to the Comptroller 
 
 14 of Public Accounts, under oath of the person owning such cars, or of 
 
 15 the president, treasurer or secretary of such firm or corporation, as 
 
 16 follows : 
 
 17 1. The amount of capital stock paid in. 
 
 18 2. The value of the cars owned by them. 
 
 19 3. 'The value of all oars rented or leased to any railroad company 
 
 20 in Texas. 
 
 21 4. The value of each car. 
 
 22 5. The amount received for the use of such cars from the rail- 
 
 23 roads in Texas. 
 
 24 6. The amounts received from railroads outside of Texas for the 
 
 25 use of such cars. 
 
 26 7. The number and value of cars in Texas on January first of 
 
 27 each year, and the number rented, leased or otherwise employed by 
 
 28 them in Texas, as compared to the number and value of such cars 
 
 29 that may be in any other State or territory on the first day of Jan- 
 
 30 nary each year, and the number of such cars rented, leased or other- 
 
 31 wise employed throughout the country. The Comptroller shall com- 
 
 32 pute the value of such cars, or the capital stock of such company 
 
246 Rei'out of Tax Commission-. 
 
 1 
 
 owning cars, employed in Texas and rented or leased to railroad com- 
 panies in this State, or for the use of which railroad companies of 2 
 this State pay rental or mileage, to be that proportion which the 3 
 number and value of cars so rented to Texas railways bears to the 4 
 whole number and value of cars owned by any such person, firm or 5 
 company. Every such person, firm or company shall pay to the State 6 
 Treasurer a tax of twenty-five cents on the one hundred dollars valu- 7 
 ation of such cars, or of the proportion of capital stock of such com- 8 
 pany employed in the State. ° 
 Comptroller ^ji 5337_ ijj the event of the neglect or refusial of any person, 1^ 
 
 to assess same 
 
 if reports are gjjjj or the officers of any corporation or ioint stock association, 11 
 
 not made. ' j r o 
 
 to make the report required in the two preceding articles, the Comp- 12 
 
 troller and the Attorney-General, or either of them, are authorized 13 
 
 to make a valuation of the cars of any person or firm, or of the eapi- 14 
 
 tal stock of any company or corporation, and ascertain any other 15 
 
 neeesisary facts from any information in their hands, or that they 16 
 
 may be able to obtain, and shall calculate the taxes due by said 17 
 
 person, firm or company, and shall certify the amount of taxes due 18 
 
 by such person, firm or company to the State Treasurer. Each and 19 
 
 every such person, firm or company failing or refusing for more than 20 
 
 thirty days .after the first day of March to make the report herein 21 
 
 required and pay the required taxes, shall forfeit to the State twenty- 22 
 
 five dollars for each day said report and payment are delayed; which 23 
 
 forfeiture and taxes shall be sued for by the Attorney-General in 24 
 
 the name of the State. For the purpose of suits provided for in 25 
 
 this article, venue and jurisdiction are hereby expressly conferred 26 
 
 upon the courts of Travis county, and service may be had upon any 27 
 
 of the officers or agents of such person, firm or company within this 28 
 
 State, and such service shall in all respects be held legal and valid. 29 
 
 makeTe^ports ^^^' ^^^^' ^^ ^^ ^^^^^^ ^^^^ ^^^ ^^^y °^ ^^^''3' railroad corpora- 30 
 
 b^u^JTrom*^^™ or company in this State, through the proper officer, to report 31 
 
 32 
 
A Privilege Tax, on Coepqeations. 247 
 
 ■ 1 under oath to the Comptroller of Public Accounts, on the first day of railroad car 
 
 companies. 
 
 2 March of each year, and every three months thereafter, as follows: 
 
 3 1. The number of such cars leased, hired, rented or on which 
 
 4 mileage is paid from any person, firm, joint stock association, or 
 
 5 corporation owning cars which are taxed by Article 5336. 
 
 6 3. The amount contracted to be paid for the lease, hire, or rent 
 
 7 of such ears. 
 
 8 3. The address and owner of such cars. 
 
 9 Any railroad company of this State failing or refusing to make 
 
 10 the report herein required shall be liable to pay the tax imposed by 
 
 11 Articles 5336 and 5334] of this title. 
 
 12 
 
 13 
 
 14 CHAPTEE FIFTEEN. 
 
 15 
 
 16 A PRIVILEGE TAX ON COEPOEATIONS. 
 
 17 
 
 18 
 
 Article. 
 
 Tax imposed by this chapter not to 
 apply to certain other corpora- 
 tions 5233c 
 
 This chapter not to authorize cor- 
 porations to pursue business con- 
 trary to the laws of the State 5333d 
 
 Secretary of State not to file char- 
 ter of corporation to do business 
 exclusively out of State of incor- 
 poration 52336 
 
 Secretary of State to pay all 
 moneys collected immediately to 
 State Treasurer 5233f 
 
 Article. 
 Domestic corporations, classified and 
 
 J9_ taxed 5229 
 
 Foreign corporations, classified and 
 
 20 taxed 5230 
 
 Failure to pay tax forfeits charter of 
 
 21 dome.stic corporation 5231 
 
 Failure to pay tax forfeits permit of 
 
 22 foreign corporation 5232 
 
 Secretary of State to notify corpora- 
 
 23 tions whea tax is due 5233 
 
 Corporations cannot sue unless tax 
 
 24 Is paid 5233a 
 
 Certain corporations exempt from 
 
 25 tax 5233b 
 
 26 Article 5339. Each and every private corporation chartered Domestic cor- 
 
 por&.tjio n s. 
 
 27 under the laws of this State shall pay to the Secretary of State a 
 
 28 charter fee as required by Article 2439, Title 45, of the Eevised 
 
 29 Statutes. Every such corporation heretofore or hereafter chartered 
 80 shall also pay to the Secretary of State an annual privilege tax, the 
 
 31 tax for the first year to be paid at the time such charter is filed. The 
 
 32 Secretary of State shall not be required or permitted to file any 
 
248 
 
 Rbpobt of Tax Commission. 
 
 Olassiflca- 
 tion. 
 
 Foreign 
 corporations. 
 
 charter until such tax is paid, and each succeeding annual privilege ' 1 
 
 tax shall be paid on or before the first day of May of eadh year. 2 
 
 (a) Every such corporation having an authorized capital stock 3 
 not exceeding fifty thousand dollars shall pay an annual privilege 4 
 tax of twenty dollars. 5 
 
 (b) Every such corporation having an authorized capital stock 6 
 of over fifty thousand dollars, and not exceeding one hundred thou- 7 
 sand dollars, shall pay an annual privilege tax of thirty dollars. 8 
 
 (e) Every such corporation having an authorized capital stock 9 
 
 of over one hundred thousand dollars and not exceeding two hundred 10 
 
 thousand dollars, shall pay an annual privilege tax of forty dollars. H 
 
 (d) Every such corporation having an authorized capital stock 12 
 
 of over two hundred thousand dollars shall pay an annual privilege 13 
 
 tax of fifty dollars, and in addition thereto shall pay an annual priv- 14 
 
 ilege tax of one dollar for every twenty-five thousand dollars of 15 
 
 authorized capital stock in excess of five hundred thousand dollars. 16 
 
 Art. 5230. Any corporation organized or created under the laws of 17 
 
 any other State or Territory of the United States, or of any foreign ] 8 
 
 government, desiring to transact business in this State, or solicit 19 
 
 business in this State, or establish a general or special office in this 20 
 
 State, shall be and the same is hereby required to file with the Seere- 21 
 
 tary of State a duly certified copy of its articles of incorporation, 22 
 
 and the Secretary of State, upon the payment of a charter fee as 23 
 
 required by Article 2439, Title 45, of the Eevised Statutes, may 24 
 
 issue to such corporation a permit to transact business in this State. 25 
 
 Every such corporation which shall hereafter be granted a permit 26 
 
 to do business in this State shall also pay to the Secretary of State 27 
 
 an annual privilege tax, the tax for the first year to be paid at thei 28 
 
 time the permit is granted. The Secretary of State shall not file 29 
 
 such certified copy of charter, or grant a permit until such taxes are 30 
 
 paid, and each succeeding tax shall be paid on or before the first day 31 
 
 of May of each year. 32 
 
4 
 
 A Privilege Tax on CoEPOEAfEioNs. 249 
 
 1 (a) Each and every corporation organized or created under the 
 
 2 laws of any other State or Territory of the United States, or of any 
 
 3 foreign government, heretofore granted a permit to do business in 
 this State, or that may hereafter be granted a permit, having an 
 
 5 authorized capital stock of twenty-five thousand dollars and less, 
 
 6 shall pay an annual privilege tax of twenty-five dollars. 
 
 7 (b) Every such corporation having an authorized capital stock 
 
 8 of more than twenty-five thousand dollars and not exceeding one 
 
 9 hundred thousand dollars shall pay an annual privilege tax of one 
 
 10 hundred dollars. 
 
 11 (c) Every such corporation having an authorized capital stock 
 
 12 of over one hundred thousand dollars and not exceeding two hun- 
 
 13 dred and fifty thousand dollars shall pay an annual privilege tax 
 
 14 of one hundred and fifty dollars. 
 
 15 (d) Every such corporation having an authorized capital stock 
 
 16 of over two hundred and fifty thousand dollars shall pay an annual 
 
 17 privilege tax of two hundred dollars, and in addition thereto shall 
 
 18 pay a privilege tax of one dollar for every ten thousand dollars of 
 
 19 authorized capital stock in excess of five hundred thousand dollars 
 
 20 and not exceeding one million dollars. If such authorized capital 
 
 21 stock exceeds one million dollars, then such corporation shall pay a 
 
 22 further privilege tax of one dollar for every twenty-five thousand 
 28 dollars of authorized capital stock over and above one million dol- 
 24 lars. 
 
 Art 5231 Every corporation chartered under the laws of this Forfeiture of 
 
 •' charter of 
 
 29 
 30 
 
 State which shall fail to pay the tax provided for in Article 5239 of domestic 
 
 corporations. 
 
 25 
 
 26 
 
 27 this chapter, at the time specified therein, shall, becauise of sucn 
 
 28 failure, forfeit its charter and privilege to do business in this State, 
 which forfeiture shall be consummated without judicial ascertain- 
 ment by the Secretary of State entering upon the margin of the 
 
 31 record book kept in his office relating to such corporations the word 
 
 32 "forfeited," giving the date of such forfeiture. Any such corpora- 
 
250 Report OF Tax Commission. 
 
 tion whose right to do business may have been thus forfeited sliall 
 
 be denied the right to sue or defend in any of the courts of this 2 
 
 State. In any suit against such corporation on a cause of action 3 
 
 arising before such forfeiture, no afemative relief shall be granted 4 
 
 to such defendant corporation unless the right to do business as a 5 
 
 corporation is revived as provided in Article 5333 of this chapter. 6 
 
 Permit of Art. 5332. Any corporation organized oi* created under the laws 7 
 
 foreign 
 
 corporations of any other State or Territory of the United States, or of any for- 8 
 
 forfeited. 
 
 eign government, which shall fail to pay the tax provided for in 9 
 
 Article 5330 of this chapter, at the time specified therein, shall, 10 
 
 because of such failure, forfeit its permit or right to do business iu 11 
 
 this State, which forfeiture shall be consummated without judicial 12 
 
 ascertainment by the Secretary of State entering upon the margin IS 
 
 of the record book kept in his office relating to such corporations, 14 
 
 the word "forfeited," giving the date of such forfeiture. Any such 15 
 
 corporation whose permit or right to do business in this State may 16 
 
 have been thus forfeited shall be denied the right to sue or defend 17 
 
 in any of the courts of this State. In any suit against such corpora- 18 
 
 tion on a cause of action arising before such forfeiture, no affimative 19 
 
 relief shall be granted to such defendant corporation unless the right 20 
 
 to do business as a corporation is revived as provided in Article 5333 21 
 
 of this chapter. 22 
 
 Secretary of Art. 5233. The Secretary of State shall, on or before the first 23 
 
 state to 
 
 notify corpo- day of March of each year, notify in writing all private corporations 24 
 
 rations when 
 
 privilege tax chartered under the laws of this State, and all corporations char- 25 
 
 is due; record 
 
 of, etc. tered under the laws of any other State or Territory of the United 26 
 
 States, or of any foreign government, subject to the payment of a 27 
 
 privilege tax, by mailing to the postoffice named as the principal 28 
 
 place of business in its articles of incorporation, or to any other 29 
 
 place of business of such corporation, addressed in its corporate 30 
 
 name, a notice that such tax will be due and payable' on the date 31 
 
 named therein. A record of the date of mailing said notice shall 32 
 
A Privilege Tax ox Corporations. 251 
 
 1 be kept by the Secretary of State, and the mailing of such notice and 
 
 2 the record thereof shall constitute a legal and sufficient notice .for all 
 
 3 the purposes of this chapter. Within thirty days after the fi-rst day 
 
 4 of May of each year the Secretary of State shall publish for five con- 
 
 5 secutive days-, in three daily newspapers published in different parts 
 
 6 of this State, a list of all the corporations whose right to do business 
 
 7 in this State has been forfeited by reason of the non-payment of 
 
 8 the privilege tax. Any corporation which shall, within thirty, days 
 
 9 after the publication of such notice, pay double the amount of the 
 
 10 privilege tax due shall be relieved from the forfeiture of its 'charter, 
 
 11 or permit or right to do business, by reason of such failure. When 
 
 12 the same shall have been paid to the Secretary of State it shall be 
 
 13 the duty of that officer to revive and reinstate said charter, or permit, 
 
 14 or right to do business. 
 
 15 Art. 5333a. No corporation organized under the laws of any Foreign cor- 
 
 porations 
 
 16 other State or Territory of the United States, or of any foreign gov- cannot sue 
 
 unless t ax 
 
 17 ernment, shall maintain any suit or action, either legal or equitable, was paid at 
 
 time demand 
 
 18 in any of the courts of this State, upon any demand, whether arising sued on was 
 
 ■' made. 
 
 19 out of contract or tort, unless at the time such contract was made or 
 
 20 tort committed the corporation had filed its articles of incorporation 
 
 21 in the office -of the Secretary of State, as provided by law. Every 
 
 22 corporation chartered under the laws of this State, and every corpo- 
 
 23 ration chartered under the laws of any other State or Territory of the 
 
 24 United States, or of any foreign government, before it can maintain 
 
 25 any suit of action, either legal or equitable, in any of the courts of 
 
 26 this State, upon any demand, whether arising out of contract or 
 
 27 tort, must show that the privilege tax imposed by this chapter has 
 
 28 been fully paid. 
 
 29 Art. 5233b. Corporations organized for the purpose of religious certain «.r- 
 
 30 worship, or for educational purposes, or for providing places for exempt. 
 
 31 burial, not for profit, or corporations organized for the purpose of 
 
 32 
 
 holding agricultural fairs or to encourage agricultural pursuits, or 
 
252 Report of Tax (Jommission. 
 
 for purely public charity, are exempt from the payment of the priv- 1 
 
 ilege tax imposed by this chapter. 2 
 
 Not to apply Art. 5233c. The requirements of this chapter as to the payment 3 
 
 to certain 
 
 corporations, of privilege tax shall not apply to railway, telegraph, telephone, ex- 4 
 
 press or sleeping car corporations. 5 
 
 Nottoau- Art. 5233d. Nothing in this chapter shall be so construed as to 6 
 
 thorize any 
 
 business con- authorize any corporation chartered under the laws of this State, or 7 
 
 trary to laws 
 
 of the State, formed under the laws of any other State or Territory of fhe United 8 
 
 States, or of any foreign government, to carry on its business con- 9 
 
 trary to any law of this State. 10 
 
 Secretary of Art. 5333e. The Secretary of State shall not file and approve 11 
 
 state not file 
 
 charter of the charter of any corporation authorized to do business exclusively 12 
 
 corporations 
 
 to do business out of this State, nor shall he file and approve any charter issued in 13 
 
 out of State 
 
 of incorpora- another State to do business exclusively out of such State. 14 
 
 tion. 
 
 All moneys Art. 5233f. All money collected by the Secretary of State under 15 
 
 collected to 
 
 be paid in:- the provisions of this chapter shall be immediately paid by him into 16 
 
 mediately to 
 
 State Treas- the State treasury. 17 
 
 urer. 
 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 81 
 32 
 
Tax on Gboss Receipts of Cektaw Oorporations 
 
 253 
 
 1 
 
 2 
 3 
 4 
 5 
 6 
 ,7 
 8 
 9 
 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 
 CHAPTER SIXTEEN. 
 
 TAX ON GROSS RECEIPTS OF CERTAIN CORPORATIONS. 
 
 Article. 
 
 Express companies 5234 
 
 Sleeping car companies 5334a 
 
 Wharf companies.. 5234b 
 
 Telegraph companies 5234c 
 
 Telephone companies 5234d 
 
 Insurance companies 5234e 
 
 Article 
 
 Railroad companies 5334( 
 
 Street car companies :.5234g 
 
 Oil companies 5234h 
 
 Text-boolf companies ,. .52341 
 
 Car companies .'>234j 
 
 Article 5234. Each and every express company shall, on or Gross re- 
 ceipts of ex- 
 
 before the first day of March, and quarterly thereafter, through its pi^ess com- 
 
 p3jIllCS tilXSCl 
 
 superintendent or other chief officer or authorized agent, file with two per cent, 
 the Comptroller a report, under oath, showing the amount of gross 
 receipts from charges and freights within this State paid to or un- 
 collected by such companies on account of money, goods, merchan- 
 dise or other character of freight carried within this State during the 
 three months next preceding. Said express companies, at the time 
 of filing the required report, shall pay to the Treasurer of the State 
 two per cent, on their gross receipts, as shown by said reports. The 
 receipt of the Treasurer of the State shall be evidence of the payment 
 of such taxes. Bach and every express company failing or j-efusing 
 to file the report required herein and pay the required taxes for more 
 than thirty days after the termination of any quarter of the year, 
 shall forfeit to the State twenty-five dollars for each day said re^jort 
 and payment are delayed. For >the purpose of suits to recover tlie 
 taxes and forfeitures herein provided for venue and jurisdiction is 
 hereby expressly conferred upon the courts of Travis county, and 
 service may be had upon any officer or agent of such company.within 
 the State, and such service shall in all respects be held, l^ga^. and 
 valid. The tax provided for in this article shall l?e in addition to 
 all other taxes levied. 
 
254 ' 'Rei'okt ov Tax Commission. 
 
 sieepin? car, Art. 5234a. Every sleeping car company, palace car company, 1 
 
 dining car, ■ ■ ,^ • at. l t o 
 
 and piiiace or dining car company doing business m this btate, and every corpo- z 
 
 car com- . ,. . „ 
 
 panies taxed ration, person or association of persons leasing or renting, owning, 6 
 
 two and onu- . . 'fu- j-l,' t 
 
 half per cent, controlling Or managing any dming or sleeping cars witnm tnis 4 
 
 ■ on gross re- i . i p • i j 
 
 ceipts. State for the use of the public, and for which any fare is charged, 5 
 
 shall pay a tax of two and one-half per cent on their gross receipts 6 
 
 from all their passenger travel originating and ending in ttis State. 7 
 
 Said taxes herein provided for shall be paid to the State Treasurer 8 
 
 quarterly, for the use of the State. Every such company, assooia- 9 
 
 tiou, peraon or corporation so owning, controlling or managing any .10 
 
 such dining or sleeping car shall quarterly report to the Comptroller, 11 
 
 underoath of the president, treasurer, superintendent or some other 12 
 
 officer' of said corporation, or some agent thereof duly authorized, 13 
 
 the amount received by them for the transportation of passengers 14 
 
 between, points in this State. Should any person, association of 15 
 
 persons, the officers or agents of any such persons, associations of 16 
 
 persons, or corporations herein named, fail to make the report pro- 17 
 
 vided for in this chapter for more than thirty days after the ternaina- 18 
 
 tion of any quarter of the year, then he shall be deemed guilty of a 19 
 
 misdemeanor, and upon conviction sliall be fined in any sum not less 20 
 
 thaii fifty dollars nor more than one hundred dollars. Each day 21 
 
 after said thirty days have expired shall be deemed a separate offense ; 22 
 
 and in addition thereto, in the event of the failure of the officers or 23 
 
 agents of any such company or corporation to make such report, and 24 
 
 pay said tax for thirty days after the termination of any quarter of 25 
 
 the year, each and every such company or corporation so failing 26 
 
 shall forfeit and pay to the State of Texas twenty-five dollars for 27 
 
 each day said report and payment are delayed, which forfeiture shall 28 
 
 be sued for by the Altorney-G-eneral in the name of the State. For 29 
 
 the pufpose of suits and prosecutions provided for herein, venue and 30 
 
 jurisdiction are hereby conferred upon the courts of Travis county, 31 
 
 and service may be had upon any officer or agent of sucli company 32 
 
Tax on Gross RECEip;rs of Certain Cokpokations. 
 
 255 
 
 1 
 
 or corporation within this State, and such service shall in all respects 
 
 2 be held legal and valid. 
 
 3 The tax provided for in this article shall be in addition to all 
 i other taxes levied. 
 
 Art. 5334b. Every wharf company, or person, firm or corpora- wharf com- 
 
 /, . patiies taxed 
 
 o tion owning wharves, all canal companies and channel and dock com- two per cent. 
 
 » . . , on gross 
 
 < panics owning wharves, and charging for wharf privileges in this receipts. 
 
 8 State shall pay a tax of two per cent, on their gross receipts. This 
 
 9 tax shall be in addition to any other taxes levied, and said taxes 
 
 10 herein levied shall be paid to the State Treasurer quarterly. Every 
 
 11 such person, firm, company, association of persons or corporation so 
 
 12 owning, controlling or managing any wharves, docks or channels 
 
 13 shall quarterly report to the Comptroller of Public Accounts, under 
 
 14 oath of the president, treasurer, superintendent or some other officer 
 
 15 of said company, corporation or association, or some agent thereof 
 
 16 duly authorized, the amount received by them in the payment of 
 
 17 wharf charges. Should any person, association of persons, or eorpo- 
 
 18 ration, or the officers or agents of any such person, association of 
 
 19 persons or corporation herein named fail to make the report provided 
 
 20 for in this article for thirty days after the termination of any quar- 
 
 21 ter of the year, then he shall be deemed guilty of a misdemeanor, 
 
 22 and upon conviction shall be fined in any sum not less than fifty 
 
 23 dollars nor more than one hundred dollars. Each day after said 
 
 24 thirty days have expired shall be deemed a separate offense. In 
 
 25 addition thereto, in the event of the failure or neglect of the officer 
 
 26 or agent of any such person, company or corporation to make the 
 
 27 report herein required and pay said taxes for more than thirty days 
 
 28 after the termination of any quarter of the year, each and every 
 
 29 such person, company or corporation so failing shall forfeit and pay 
 
 30 to the State of Texas twenty-five dollars for each day said report and 
 
 31 payment, are delayed, which forfeitures and taxes so due shall be sued 
 
 32 for by ;the Attorney-General in the name of the State. For the 
 
256 Rkpokt of Tax (Commission. 
 
 purpose of suits and prosecutions provided for herein, venue and 1 
 
 jurisdiction are hereby conferred upon the courts of Travis county, 2 
 
 and service may be had upon any officer or agent of such person, 3 
 
 company or corporation within this State, and such service shall in 4 
 
 all respects be held legal and valid. 5 
 
 Telegraph Art. 6334e. Each and every person, association of persons, firm, 6 
 
 companies . .it n 
 
 taxed two per company or corporation owning, operating, managing or controlling 7 
 
 cent, on gross 
 
 receipts. any telegraphic line or lines in this State for the transmission of 8 
 
 telegraphic messages, and charging for the transmission of said mes- 9 
 
 sages, shall pay a tax of two per cent, on their gj-oss receipts within 10 
 
 this State. Said taxes herein levied shall be paid to the State Treas- 11 
 
 urer quarterly. Every such person, association of persons, firm, 12 
 
 company or corporation so owning, controlling or managing any tel- 13 
 
 egraphie line or lines in this State shall, on or before the first day of 14 
 
 March of each year, and quarterly thereafter, report to the Comp- 15 
 
 troller of Public Accounts, under the oath of the president, treasurer, 16 
 
 or superintendent of said company, association or corporation, or 17 
 
 some officer or agent thereof, duly authorized, the amount received ig 
 
 by them in the payment of telegraphic charges during the preceding 19 
 
 quarter. Should any person, association of persons, firm, company oa 
 
 or corporation, or the officers or agents of any such person, associa- 01 
 
 tion of persons, firm, company or corporation herein named, fail to aa 
 
 make the report provided for in this article for thirty days after the 03 
 
 termination of any quarter of the year, then he shall be deemed 04 
 
 25 
 26 
 27 
 
 guilty of a misdemeanor, and upon conviction shall be fined in any 
 sum not less than fifty dollars nor more than one hundred dollars. 
 Each day after said thirty days have expired shall be deemed a 
 separate offense. In addition thereto, in the event of the failure of 28 
 the officer or agent of any such person, company or corporation to oq 
 make the report herein required and pay said taxes for thirty days gQ 
 after the termination of any quarter of the year, each and every such gj^ 
 person, company or corporation shall forfeit and pay to the State of §2 
 
Tax ox Gross Reckipts of Gkrtain Corpoeations. 257 
 
 1 Texas twenty-five dollars for each day said report and payment are 
 
 2 delayed, which forfeiture and taxes shall be sued for by the Attorney- 
 
 3 General in the name of the State. For the purpose of suits and 
 
 4 prosecutions provided for in this article, venue and jurisdiction are 
 
 5 hereby conferred upon the courts of Travis county, and service may 
 
 6 be had upon any officer or agent of such person, firm, company or 
 
 7 corporation in this State, and such service shall in all respects be 
 
 8 held legal and valid.. 
 
 9 The tax provided for in this article shall be in addition to all 
 
 10 other taxes levied. 
 
 11 Art. 523M. Each and every person, association of persons, firm. Telephone 
 
 companies 
 
 12 company or corporation owning, operating, managing or controlling taxed two per 
 
 cent, on gross 
 
 13. any telephone line or lines and telephones within this State, and receipts. 
 
 14 charging for the use of the same, shall pay a tax of two per cent. 
 
 15 upoii their gross receipts within this State. Said taxes herein levied 
 
 16 -shall 'be paid to the State Treasurer quarterly. Every ^^uoh person, 
 
 17 association of persons, firm, company, or corporation so managing, 
 
 18 owning or controlling any telephone line or lines and telephones in 
 
 19 this State shall quarterly report to the Comptroller of Public Ac- 
 
 20 counts, under the oath of the president, treasurer or superintendent 
 
 21 af said company, association or corporation, or some officer or agent 
 
 22 thereof duly authorised, the amount received by them or it in the 
 
 23 payment of charges for fhe use of its line, or lines, telephone and 
 
 24 telephones during the preceding quarter. ' Should any person, associa- 
 
 25 tion of persons, firm, company or corporation, or the officers or agents 
 
 26 of such person, association of persons, firm, company or corporation 
 
 27 herein named fail to make the report provided for in this article, for 
 
 28 thirty days after the termination of any quarter of the year, then he 
 
 29 shall be deemed guilty of a misdemeanor, and upon conviction shall 
 
 30 be fined in any sum not less than fifty dollars nor more than one 
 
 31 hundred dollars. Each day after said thirty days have expired shall 
 
 32 be deemed a separate offense. In addition thereto, in the event of 
 
 17-T. O. 
 
258 
 
 Rbpoet 01" Tax Commission. 
 
 Insurance 
 companies 
 taxed on 
 gross 
 receipts. 
 
 Life and acci- 
 dent insur- 
 ance com- 
 panies two 
 per cent. 
 
 Fire insur- 
 ance com- 
 panies one 
 per cent. 
 Marine, 
 health and 
 live stock, 
 two per cent. 
 Accident 
 companies 
 two per cent. 
 
 Tornado in- 
 surance com- 
 panies two 
 per cent. 
 Surety and 
 guaranty 
 companies 
 two per cent. 
 
 the failure of the ofRcer or agent of anyssuch person, firm, company 
 or corporation to make the report herein required and pay said taxes 
 for thirty days after the termination of any quarter of the year, 
 each and every such person, company or corporation shall forfeit and 
 pay to the State of Texas twenty-five dollars for each day said report 
 and payment are delayed, which forfeitures and taxes shall be sued 
 for by the Attorney-General in the naime of the State. For the pur- 
 pose of suits and prosecutions provided for in this article, venue and 
 jurisdiction are hereby conferred upon the courts of Travis county, 
 and service may be had upon any officer or agent of such person, 
 firm, company or corporation in this State, and such service shall, 
 in all respects, be held legal and valid. 
 
 The tax provided for in this article shall be in addition to all other 
 taxes levied by law. 
 
 Art. 5334e. Every life, fire, marine, accident or other insurance 
 company, and all surety and guaranty companies, at the time of 
 filing their annual statement, shall report to the Commissioner of 
 Insurance their gross premium receipts in this State during the 
 preceding year, and 
 
 (a) Eacih life insurance company, and life and accident insur- 
 ance company, shall pay an annual tax of two per cent, on such gross 
 premium receipts. 
 
 (b) Each fire insurance company shall pay an annual tax of 
 one per cent, on such gross premium receipts. 
 
 (c) Bach marine, health, and live stock insurance company shall 
 pay an annual tax of two per cent, on such gross premium receipts. 
 
 (d) Each accident insurance company shall pay an annual tax 
 of two per cent, on such gross premium receipts. 
 
 (e) Each tornado insurance company shall pay an annual tax 
 of two per cent, on such gross premium receipts. 
 
 (f) Each surety and guaranty company shall pay an annual tax 
 of two per cent, on its gross receipts, from fees or charges collected. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
 7 
 
 8 
 
 9 
 
 10 
 
 11 
 
 12 
 
 13 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
Tax on CJeoss Receipts of Cebtain Coepoeations. 259 
 
 1 "Gross receipts" are understood to be the premium receipts re- Gross receipts 
 
 2 ported to the Commissioner of Insurance by the insurance com- 
 
 3 panies on sworn statements. Upon receipt by him of sworn state- 
 
 4 ments showing the gross premum receipts by such companies, the 
 
 5 commissioner shall certify to the State Treasurer the amount of tax 
 
 6 due by each company, which tax shall be paid to the State Treasurer 
 . 7 on or before the first day of March following, whose receipt shall 
 , 8 be evidence of the payment of such taxes. Fo sueh company shall 
 . 9 receive a permit to do business in this State until such taxes are 
 
 10 paid. 
 
 11 The tax provided for in this article shall be in addition to all 
 
 12 other taxes levied by law. 
 
 .1 3 Art. 5234f . Each and every association of persons, firm, company Gross receipts 
 
 ^ , . . of railroads 
 
 14 or corporation, owning, operating, managing or controlling any taxed one per 
 
 15 line of railroad in this State, together with the rolling stock appur- e. co. v.'pa., 
 
 15 Willi ' 2R^ 
 
 16 tenant thereto, for the transportation of passengers and freight, and m-Mty! o.'o. 
 
 , rr , . J, & A. E. Go. V. 
 
 1 / charging for said transportation, shall pay an annual tax of one per Gibbs, us u. 
 
 1Q , S., 386 [35: 
 
 lo cent, upon their gross receipts within this State. This tax shall be losi] ; l. v. e. 
 
 Oo. V. Pa., 145 
 
 19 in addition to any other taxes levied, and said taxes herein levied shall u. s., 193 [36: 
 
 673] ; Maine r. 
 
 20 be paid to the State Treasurer quarterly. Every such person, asso- Grand Trunic 
 
 E. E. Co., 143 
 
 21 e ation of persons, company or corporation so owning, managing or u. s., 217 [35: 
 
 994T; Home 
 
 22 controlling any railroad in this State, shall on or before the first ins. oo. v. n, 
 
 Y., 134 u. s., 
 
 23 day of March, and quarterly thereafter, report to the Comptroller 594 [33:ioa5] ; 
 
 N. o. V. 
 
 24 of Public Accounts, .under the path of the president, treasurer or Houston, 119 
 
 U. S., 365 [30: 
 
 25 superintendent of said person, company or corporation or some other 411] ; Horn 
 
 silver Min. 
 
 26 officer or agent thereof duly authorized, the amount received by them Oo. v. n. y., 
 
 143 V. S., 305 
 
 27 or it in the payment of charges for the transportation of passengers [36:i64]; 
 
 Veasie Bank 
 
 •28 and freig'ht during the preceding quarter. Should 'any person, asso- v. Fenno, s 
 
 Wall., 533 [19: 
 
 29 elation of persons, company or corporation, or the officers of any such 482]). 
 
 30 person, association of persons, company or corporation herein named, 
 
 31 fail to make the report provided for in this artiole, for more than 
 
 32 thirty days after the termination of any quarter of the year, then 
 
260 Repobt of Tax Commission. 
 
 he shall be deemed guilty &f a misdemeanor and upon conviction 1 
 
 shall be fined in any sum not less than one hundred dollars, nor 2 
 
 more than five hundred dollars. Each day after said thirty days 3 
 
 have expired shall be deemed a separate offense. In addition thereto 4 
 
 in the event of the failure of the officer or agent of any such person, 5 
 
 firm, company or corporation to make the report required herein 6 
 
 and pay said taxes for thirty days after the termination of any 7 
 
 quarter of the year, each and every such person, company or corpora- 8 
 
 tion shall forfeit and pay to tiie State two hundred dollars for each 9 
 
 day said report and payment are delayed, which forfeitures and taxes 10 
 
 shall he siied for by the Attorney-General in the name of the State. 11 
 
 For the purpose of suits and prosecutions provided for in this article, 12 
 
 venue and jurisdiction are hereby expressly conferred upon the 13 
 
 courts of Travis county, and service may be had upon any officer or 14 
 
 agent of such pe-rsoa, company or corporation within this State, and 15 
 
 such service shall in all respects be held legal and valid. 16 
 
 streetcar Art. 5334g. Each and every person, firm, conporation or asso- 17 
 
 companies, 
 
 gas, electric eiation of persons owning, operating or controlling any street rail- 18 
 
 light and 
 
 water way in this State, and charging for transportation on said street 19 
 
 companies, 
 
 taxed one- railway; and every person, firm, corporation or association of per- 20 
 
 percent. gons owning, operating or controlling any gas, electric light plant, 21 
 
 on gross 
 
 receipts. or water works plant, in this State, and charging for gas, light or 22 
 
 water, shall pay to the State Treasurer an annual tax of one-half of 23 
 
 one per cent, upon their gross receipts, for the use and benefit of the 24 
 
 State. This tax shall be in addition to all other taxes levied; and 25 
 
 said taxes shall be paid to the State Treasurer quarterly. Every 26 
 
 such person, firm, corporation or association of persons so owning, 27 
 
 controlling or managing any street railway, gas or electric light 28 
 
 plant, or water works plant, shall, on or before the first day of 29 
 
 March and quarterly thereafter, report to the Comptroller of Public 30 
 
 Accounts, under oath of the president, treasurer or superintendent 31 
 
 of said company, association of persons, person, or corporation, or 32 
 
261 
 
 10 
 
 Tax o.\ Gboss Reckii-ts of Cbrtaxn Gorpokations. 
 
 1 some other officer or agent thereof duly authorized, the amount 
 
 2 received by them- or it for transportation on said street railways, in 
 
 3 tihe payment for charges for gas or electric light, or water, for the 
 
 4 quarter next preceding. Should any person, association of persons, 
 6 firm, company or corporation, or the officers or agents thereof herein 
 
 6 named fail to make the report proyided for in thi& article for thirty 
 
 7 days after the termination of any quarter of the year, then he shall 
 
 8 be deemed guilty af a misdemeanor and upon conviction shall be 
 
 9 fined, in any sum not less than fifty dollars, nor, more than one hun- 
 dred dollars. Each day after said thirty days have expired shall 
 
 11 be deemed a separate offense. In addition thereto, in the event of 
 
 12 the failure of the officer or agent of any such person, company or 
 
 13 corporation to make the report herein required and pay said taxes for 
 
 14 thirty days after the termination of any quarter of the year, each 
 
 15 and every such person, company or corporation- shall forfeit and 
 
 16 pay to the State twenty-five dollars for each day said report and pay- 
 
 17 ment are delayed, which forfeiture and taxes shall be sued for by the 
 
 18 Attorney-General in the name of the State. For the purpose of 
 
 19 suits provided for in this article, venue and jurisdiction are hereby 
 
 20 expressly conferred upon the courts of Travis county, and service 
 
 21 may be had upon any officer or agent of any such person, company 
 
 22 or corporation within this State, and such service shall in all respects 
 
 23 be held legal and valid. 
 
 24 Art. 5234h. Each and every person, association of persons or cor- oii com- 
 
 . parties taxed 
 
 25 poration created by the laws of tnis, or of any other State or nation, two per cent. 
 
 on their gross 
 
 2Q which may engage in their own name, or in the name of others, or in receipts. 
 
 27 the names of their representatives or agents, in this State, for the 
 
 28 sale of coal oil, naptha, benzine, or other minerail oils refined from 
 
 29 petroleum, shall pay an annual tax of two per cent, upon their gross 
 ^0 receipts from such business, in this Siate. Said tax herein provided 
 
 31 for shall be paid to the State Treasurer quarterly, and every such 
 
 32 person, agent, association of persons, or corporation so owning, oon- 
 
262 RjjDOBT OF. Tax Commission. 
 
 trolling or managing such business shall on or before the first day 1 
 
 of March and quarterly thereafter, report to the Comptroller, under 2 
 
 oath of the president, treasurer, superintendent, or some other 3 
 
 officer of said corporation or association, or some duly authorized 4 
 
 agent thereof, the amount received by them from such business in 5 
 
 this State. Should any person, association of persons or corpora- 6 
 
 tion, or the officers or agents of any such corporation, person or 7 
 
 association of persons hereiii named fail to make the report herein 8 
 
 provided for and pay said taxes, for thirty days after the termination 9 
 
 of any quarter of the year, then he shall be deemed guilty of a mis-" 10 
 
 demeanor and upon conviction shall be fined in any sum not less 11 
 
 than fifty nor more than one hundred dollars. Each and every day 12 
 
 after said ■ thirty days have expired, shall be deemed a separate 13 
 
 offense. In addition thereto, in the event of the failure of the 14 
 
 officers or agents of any such company or corporation to make the 15 
 
 report ' and pay said taxes for thirty days after the termination of ig 
 
 any quarter of the year, each and every such company or corpora- 17 
 
 tion, or their officer or agent so failing shall forfeit and pay to the ig 
 
 State the sum of twenty-five dollars for each day said report and 19 
 
 payment are delayed, which forfeiture and taxes shall be sued for 20 
 
 by the Attorney-General in the name of the State. For the pur- 21 
 
 pose of suits and prosecutions provided for in this article, venue 22 
 
 and Jurisdiction are hereby expressly conferred upon the courts of 23 
 
 Travis county, and service may be had upon any officer or agent of 24 
 
 such company or corporation in this State, and such service shall 25 
 
 in all respects be held legal and valid. 26 
 
 The tax herein levied shall be in addition to all other taxes levied 27 
 
 by law. 28 
 
 Textbook Art. .52341. Every person, firm, joint stock association, com- 29 
 
 pompanies ' 
 
 taxed two per pany, corporation, or association of persons, whether incorporated 30 
 
 cent, on gross ^ " 
 
 receipts. under the laws of this State or of any other State or nation, engaged . 31 
 
 in publishing, printing and selling text books used in the schools 32 
 
Tax on Geoss Eiecbipts of Cebtaik ©.fflfipoEATioNs. 
 
 263 
 
 1 
 
 of this State, shall pay a tax of two per cent, on their gross receipts 
 
 2 from such business in this State. ' This tax shall be paid to the State 
 
 3 Treasurer quarterly. Every such person, firm, joint stock associa- 
 
 4 tion, company, corporation, or association of persons so owning, coh- 
 
 5 trolling or managing any such business as text-book publisher, or 
 
 6 having State agencies in this State, shall on or before the first day 
 
 7 of March, and quarterly thereafter, of each year, report to the Cbmp- 
 
 8 troller of Public Accounts, under the oath of the person^ owning or 
 
 9 operating said agency, or of the president, treasurer, superintendent' 
 
 10 or some other responsible officer of such firm, company, joint stock 
 
 11 association, or corporation the amount received by them from such 
 
 12 business, for and during the preceding three months. Should' any 
 
 13 person, association of persons, firm, company, or corporation, or the 
 
 14 ofiicer or agent thereof herein named, fail to make the report pro- 
 
 15 vided for in this article, for thirty days after the termination of 
 
 16 any quarter of the year, then he shall be deemed guilty of' a mis- 
 
 17 demeanor and upon conviction shall be fined in any sum not less 
 
 18 than fifty dollars nor more than one hundred dollars, and each day 
 
 19 after said thirty days have expired shall be deemed a separate 
 
 20 ottense. And in addition thereto, in the event of ttie failure of 
 
 21 the officer or 'ageiit of any such person or corporation to make the 
 
 22 report herein required and pay the said taxes for thirty days after 
 
 23 the termination of any quarter of the year, each and every such 
 
 24 person^ company or corporation so failing shall forfeit and pay to 
 
 25 the State twenty-five dollars for each day said report and payment 
 
 26 are delayed, which forfeiture and taxes shall be sued for by the 
 
 27 Attorney-General iii the name of the' State.' For the' purpose of 
 
 28 suits and prosecutions provided for in this article, venue and juris- 
 
 29 diction are hereby expressly conferred upon the courts of Travis 
 
 30 county, and 'Service' may be had upon any officer or agent of such 
 
 31 person, company of corporation within' tJhis State, and such service 
 
 32 shall in all reepeots be held legal and valid. 
 
264 Report of Tax Commission. 
 
 Oar com- Art. 5234J. Every person, firm, joint stisck association or coj- 1 
 
 panies taxed i ■ j a 
 
 one per cent, poration Owning stock cars, refrigerator and fruit cars of any kind, 3 
 
 on their gross 
 
 receipts in tank cars of any kind, coal cars of any kind, furniture cars, or com- 3 
 
 this state. 
 
 mon box and flat cars, doing business with the railroad companies 4 
 
 of this State, by leasing, renting,, hiring or charging mileage for the 5 
 
 use of such ears, shall on or before the first day of March, and C 
 
 quarterly thereafter, through its superintendent, or other chief 7 
 
 officer or authorized agent, file with the Comptroller of Public 8 
 
 Accounts, a report under oath, showing the amount of gross receipts 9 
 
 from such rentals or mileage, for the preceding three months, and 10 
 
 shall pay a tax of one per cent, on their gross receipts firom all 11 
 
 rentals or mileage received from any railway companies or other 12 
 
 persons within this State. Said tax herein levied shall be paid to 13 
 
 the State Treasurer quarterly. If any person, firm, joint st>ock asso- 14 
 
 oration or corporation shall fail to make the report and pay the tax 15 
 
 as above provided, for thirty days after the termination of any 16 
 
 quarter of the year, each and every such person, firm, joint stock 17 
 
 association or corporation so failing shall forfei-t and pay to the State 18 
 
 twenty-five dollars for each day said report and payment is delayed, 19 
 
 which forfeiture and tax shall be sued for by the Attorney-GeoeHtl 20 
 
 in the name of the State. And it is hereby provided that the cars 21 
 
 or property of any such person, firm, joint stock association or cor- 22 
 
 poration renting cars to the railway companies of this State, in any 28 
 
 manner whatever, shall be subject to seizure and sale wherever found 24 
 
 in this S-tate, to pay the taxes, penalties and costs that may accrue 25 
 
 under this article. FOr the purpose of suits provided for herein, 26 
 
 venue and jurisdiction are hereby expressly conferred upon the 27 
 
 courts of Travis county, and service may be had upon any officer 28 
 
 or agent of any such person, firm, company or corporation within 29 
 
 this State, and if no officer or agent can be found within this State, 30 
 
 service may be had by citation by publication, and such service shall 31 
 
 32 
 
A Tax on thk Eranchises ok Coepobations. 
 
 295 
 
 1 
 
 in all respects be held legal and valid. The tax provided fqr in tliis 
 2 article shall be in addition to all other taxes levied by law. 
 3 
 
 A TAX ON THE FRANCHISES OS CORPORATIONS. 
 
 4 
 5 
 
 6 
 7 
 8 
 
 9 _ 
 
 10 
 
 Article. 
 
 j^j Franchise defined 5235 
 
 Value of franchise, how ascertain- 
 
 12 ^^ 5235a 
 
 Value of franchise of associations 
 ■• n not incorporated, how ascertain- 
 
 ed 5235b 
 
 CHAPTEE SEVENTEEN. 
 
 Article. 
 
 Required to make reports, requi- 
 sites of ...5235c 
 
 Not to apply to railroad corpora- 
 tions ] 5235(1 
 
 Article 5335. A franchise, right, authority or permission shall. Franchise 
 for the purpose of taxation, be deemed to include the tangible prop- 
 erty of any person, co-partnership, association, corporation, or 
 limited ■partnership, situated in and doing business under the laws 
 of this* State. 
 
 Art. 5235a. In ascertaining the value of any franchise subject vaiueot 
 to taxation under this chapter, the assessor shall add together the how ascer- 
 value of the capital stock and funded or bonded debt of any cor- 
 poration, association, or limited partnership, as shown in the sworn 
 statement required to be made, to him in Article 5?35c, and shall 
 deduct therefrom the value of real and personal property rendered 
 for taxation by such firm, corporation,, association, or limited part- 
 nership, and the residue shall be deemed the value of the franchise 
 owned and shall be subject to taxation in that amount as such. 
 
 Art. 5'335b. . Persons, assoeiajtie^ns of persons, joint stock com- vaiue of 
 panics and limited partnerships having no capital stock or funded associations 
 debt and owning such franchises within this State, shall be assessed capital stock, 
 
 . . how ascer- 
 
 on such franchises, the valuation to be ascertained and measured by tained. 
 
266 HePObt of Tax Cojimission. 
 
 the earnings and by the amount of profit made and declared in 1 
 
 dividends, or carried into the surplus or sinking fund accounts, and 2 
 
 the value of such franchise shall be fixed in the discretion of the 3 
 
 assessor and the board of equalization at the sum at which such 4 
 
 earnings would pay six per cent, interest on, and from the value so 5 
 
 ascertained shall be deducted the amount of real estate and personal 6 
 
 property rendered for taxation by such person, association, joint 7 
 
 stock company or limited partnership, and the residue shall be 8 
 
 deemed to be the value of the franchise and as such assessable for 9 
 
 taxes. 1^ 
 
 Keciuired to Art. 5335c. Evcry person, co-partnership, association, joint H 
 
 make 
 
 reports; re- stock Company, corporation, or limited partnership subject to tax- 12 
 
 quisiti's of. 
 
 ation on a franchise, shall on or before the first day of March in each 13 
 
 year, or within thirty days after such franchise is acquired, make 14 
 
 a written statement to the tax assessor of the county where such 15 
 
 franchise is situated, giving a full description of every franchise 16 
 
 possessed or enjoyed by such person, co-partnership, association, 17 
 
 joint stock company, corporation, or limited partnership, and also 18 
 
 showing : • 19 
 
 1. The amount of authorized capital stock. 20 
 
 2. The amount of paid up capital stock, and the value thereof. 21 
 
 3. The amount of funded or bonded debt, and the value thereof. 22 
 
 4. The value of any real estate, and the improvements thereon. 23 
 
 5. The value of any personal property. 24 
 
 6. The condition, obligation or burden imposed on any franchise 25 
 owned or under which the same is enjoyed, together with such other 26 
 information relating to the value of such franchise as may be re- 27 
 quired by the assessor. The commissioners' court when sitting as 28 
 a board of equalization may require a further or supplemental 29 
 report from any such person, oo-partnership, association, corporation 30 
 or limited partnership containing information and data upon such 31 
 matters as they may need in ascertaining the true and correct value 32 
 
A Tax on the Fbanchisbs of CoepoKations. 267 
 
 1. of any property or franchise held or owned by them. Every stMe- 
 
 2 ment required by this article shall have annexed thereto the aflSdavit 
 
 3 of the president, vice-president, secretary or treasurer of the co-part- 
 i nership, association, corporation, joint stock company or limited 
 
 5 partnership, or one of the persons or one of the members of the part- 
 
 6 nership making the same, to the efEect that the statement is true. 
 
 7 The Comptroller shall prepare blanks to be used in making the 
 
 8 reports required by this article and shall furnish the same to the, 
 
 9 assessors of the several counties, at the time other assessment blanks 
 
 10 are supplied. Every person, co-partnership, association, joint stock 
 
 11 company, corporation or limited partnership failing to make the 
 
 12 statement required by this article to the assessor, or failing to make 
 
 13 any special statement required by the assessor or the commissioners' 
 
 14 court within the time specified by the assessor or by said commis- 
 
 15 sioners' court, shall forfeit to the State the sum of one hundred dol- 
 
 16 lars for every such failure and the additional sum of twenty-five 
 
 17 dollars for each day such failure continues. It shall be the duty of 
 
 18 the county attorney to sue for the recovery of the penalties herein 
 
 19 mentioned and said attorney shall receive as compensation for his 
 
 20 services twenty-five per cent, of air fees and penalties collected by 
 
 21 him for failure to comply with the requirements of this article. 
 
 22 Art. 5235d. The provisions of this chapter are not intended to Notgojappi^ 
 
 to railroads. • 
 
 23 apply to railroad corporations. 
 24 
 
 25 
 26 
 27 
 28 
 29 
 30 
 31 
 32 
 
268 Rki'OBT of Tax Cojtmission. 
 
 CHAPTEE EIGHTEEN. 
 
 TAXATION OF BUILDING, LOAN AND SAVINGS ASSOCIATIONS. 
 
 Article. 
 How assessed and taxed 5236 
 
 Article. 
 Not allowed to collect money loaned 
 in this State, unless tax is paid 5237 
 
 is paid. 
 
 10 
 
 Report Article 5236. Between the first day of January and the first day 
 
 required. ^-, 
 
 How assessed of March of each year the president, secretary, treasurer or general ^^ 
 
 and taxed. ' j • i. • 19! 
 
 agent of every building, loan and savings association doing business ^^ 
 
 in this State shall file with the tax assessor of the county in which 1^ 
 such association shall have its principal office a duplicate statement, 
 
 verified by the oath of the party making the same, showing: ^^ 
 
 1. The amount of money on hand. 16 
 
 2. The amount of notes, representing loans, outstanding and 17 
 secured by real estate mortgages or otherwise. 18 
 
 The assessor shall assess such association for taxation upon the 19 
 
 money and notes shown to be held by said association on the firet day 2C 
 
 of January. In making this assessment, the assessor shall list such 21 
 
 notes secured by mortgages and other real estate securities as may 22 
 
 not be rendered for taxation in accordance with the provisions of 23 
 
 Chapter 12 of this title. 24 
 
 Not allowed Art. 5337. No building, loan and savings association that fails 25 
 
 to collect 
 
 money loaned or refuses to render its property, under oath, as provided in the pre- 26 
 
 In this State, 
 
 unless tax ceding article, and to pay the tax due thereon, shall have the right 27 
 
 to maintain suits or collect money by judicial foreclosure or other- 28 
 
 wise on loans made by them. It shall be the duty of the court 29 
 
 wherein such suits may be pending to require before proceeding to 30 
 
 trial proof that such assessment has been rendered and taxes paid 31 
 
 as required by law. 32 
 
Op Municipal Taxes to Pay Subsidies, Etc. 2d9 
 
 1 
 
 2 CHAPTER NINETEEN. 
 
 3 
 
 4 
 
 OF MUNICIPAL TAXES TO PAY SUBSIDIES IN AID OF RAILHOADS AND 
 5 
 
 OTHER INTERNAL IMPROVEMENTS. 
 
 9 
 10 
 
 Article. 
 
 Such taxes, how applied 5338 
 
 To be collected by city ofllcers 5238a 
 
 Bond of the officer 52a8b 
 
 Article. 
 
 Taxes to be paid in what 5238c 
 
 To be paid every month 5238d 
 
 If insufficient, additional levy to be 
 made 523Se 
 
 11 Article 5238. [5233] All taxes levied, assessed and collected suc^Itaxes, 
 
 how applied. 
 
 12 for the purpose of paying principal and interest of bonds 'heretofore 
 
 13 issued by cities or towns to aid in the construction of railroads and 
 
 14 other works of internal improvements shall be applied solely to the 
 
 15 objects for which they were levied, under the direction of the Comp- 
 
 16 troller, as follows : First, to the payment of the expenses of assess- 
 
 17 ing and collecting the same; second, to the payment of the annual 
 
 18 interest of such bonds, and not less than two per cent, of the 
 
 19 principal. If there be any excess on hand after making the above 
 
 20 payments for t!he current year, it shall be used in the purchase and 
 
 21 cancellation of said bonds. 
 
 22 Art.- 5238a. [52341 All such taxes shall be assessed and col- To be col- 
 
 lected by city 
 
 23 lected by the same officers wihosc duty it is to assess and collect other officers. 
 
 24 municipal taxes, who shall receive the same rates of commission 
 
 25 allowed for assessing and collecting the ad valorem tax of such city. 
 
 26 The same remedies shall be used to enforce the assessment, collection 
 
 27 and paying over of such taxes as are or may hereafter be provided 
 
 28 by law to enforce the assessment, collection and paying over of other 
 
 29 municipal taxes. 
 
 30 Art 5238b. [5235] The officer whose duty it is to collect the Bond of the 
 
 ■ "- officer. 
 
 31 aforesaid taxes ^hall give bond, with two or more sufficient sureties, 
 
 32 to be approved by the mayor and board of aldermen of such city, in 
 
270 Rbpoet of Tax Commission. 
 
 a sum fifty per cent, greater than the estimated annual amount of 1 
 
 said taxes, which bond shall be payable to the State, and shall be 2 
 
 conditioned for the faithful assessment, collection and payment of 3 
 
 said tax into the State treasury, as provided by law, and said assessor 4 
 
 and collector shall be amenable and subject to all laws enacted to 5 
 
 secure the honest and faithful performance of the duties of collect- 6 
 
 ors of taxes. 7 
 
 Taxesmustbe Art. 5238c. [5336] It shall be lawful for the collector to receive 8 
 
 paid In what. 
 
 in payment of the taxes herein specified current money or the ma- 9 
 
 tured coupons of the bonds for the payment of which such taxes have 10 
 
 been levied. 11 
 
 To be paid Art. 5338d. [5237] The collector of taxes, levied under the 12 
 
 every month. 
 
 provisions of this chapter, shall pay over to the State Treasurer, at 13 
 
 the beginning of each and every month, all moneys or coupons he 14 
 
 may have collected during the preceding month, deducting his legal 15 
 
 commissions on the amount so paid, and shall make a report of his 16 
 
 collections to the mayor and city council at its first regular meeting 17 
 
 in each month. 18 
 
 ifinsuffl- Art. 5238e. [5338] If it shall be ascertained at any time that 19 
 
 clent, addi- 
 tional levy to the tax which has been levied for the payment of the citv bonds 20 
 
 be made. ^' '' •' 
 
 issued under the provisions of law is insufficient to pay the annual 21 
 
 interest and two per cent, annually of the principal of such bonds, 22 
 
 besides expenses of assessing, collecting and paying over such tax, 23 
 
 it shall be the duty of the Comptroller to inform the mayor of said 24 
 
 city of the fact; and it shall be the duty of the city council, and they 25 
 
 shall, upon such information, levy sudh additional tax, and cause the 26 
 
 same to be collected, as will be suflBcient to make such payments; 27 
 
 which levy shall be continued in force until the whole amount of 28 
 
 the principal and interest of said bonds shall have been fully paid. 29 
 
 30 
 31 
 32 
 
ISbW CoUN.TIBg^. , , -, j'j 271 
 
 1 
 
 2 CHAPTEK TWENTY. 
 
 3 
 4 
 5 ~ 
 
 Article. 
 
 Q When new counties are created 5239 
 
 Transcript of unpaid assessments .....5240 ' 
 7 To be verified 5340a 
 
 NEW COUNTIES. 
 
 Article. 
 
 Compensation of collector i)340b 
 
 Compensation for transcribing 
 rolls 5240c 
 
 8 Article 5239. . Where any, county now or hereafter created, out of when new , 
 
 9 a part of any one or more organized counties, or whep any unprgan- Q™^ed!et9. 
 
 10 izedeountymay be organized by the election .and qualification of its " ' 
 
 11 officers, it shall be the duty of the person in charge of the assessor's 
 
 12 rolls in the county or counties from which such new county or any 
 
 13 part of it has been taken, or to which such unorganized county has 
 
 14 been attached f or " iudicisir ptrposes, tb allow such person as the 
 
 15 commissioners' court of the newly organized county may appoint for 
 
 .■1-6 that purpose access to the rolls' for the purpose of making the tran- , 
 
 17 scripts hereinafter provided for. 
 
 18 Art. 5340. [5240] It shall be the duty of the person so ap- Transcripts 
 
 19 pointed to make from such assessor's rolls two transcripts of the Ls'essments. 
 . -20 unpaid a/ssessments, both on person and property, in 'that portion 
 
 21 of the county included within the limits of the new county, or, as 
 
 22 the case may be, in the. limits of the former unorganized county. 
 
 23 Art. 5240a. [5241] The collector of the county from which To be verified. 
 
 24 such territory has been taken, or to w'hich such unorganized county 
 
 25 has been attached, shall examine and verify the transcripts herein 
 
 26 provided for, and attest their correctness over his ofReial signature. 
 
 27 For such service he shall receive twenty dollars from the county for 
 
 28 whieh the transcript has been made, to be paid on the order of its 
 
 29 commissioners' court. He shall also have the commissioners' court 
 
 30 of his county to approve the transcript rolls, and s-hall deliver one of 
 
 31 them to the collector of the new county; the other he shall forward 
 
 32 to the Comptroller, and when received by the Comptroller, it shall 
 
272 
 
 Report of Tax Commission. 
 
 Compensa- 
 tion of 
 collector. 
 
 authorize him to give the proper credit to the collector of the old 
 ccunty and charge the same to the collector of the new county. 
 
 Art. 5240b. [5242] The collector of such new county shall 
 receive the same compensation, and shall have the same authority to 
 collect and enforce the collection of the taxes found to be due by 
 such transcripts as is received and exercised by the collectors of other 
 counties in this State. 
 oompensa- Art. 52400. [5243] The person so selected by the eommission- 
 tmnscribing Gis' oourt of the new county to make such transcripts shall receive 
 for his services such compensation as he may agree on with such 
 commissioners' court. 
 
 1 
 2 
 3 
 4 
 5 
 6 
 
 7 
 8 
 9 
 
 10 
 11 
 12 
 
 CHAPTER TWENTY-ONE. 
 
 SCHOOL FUND SUITS FOR TAXES. 
 
 School fund apportionment.. 
 
 Article. 
 5243 
 
 School fund 
 apportion- 
 ment. 
 
 Article. 
 Suits for taxes and penalties to 
 have precedence .fiS43a 
 
 Article 5243. One-fourth of all occupation taxes collected, and 
 
 one-fourth of all tax collected on gross receipts, shall ba covered 
 
 into the treasury t® the credit of the available public school fund 
 
 of the State. 
 
 Suits for Art. 5243a.. All suits instituted to collect taxes and penalties 
 
 penalties to imposed by this title shall have priority over all suits pending in any 
 
 cedence. of the oourts of this State. 
 
 Section 2. Nothing in this act shall be construed so as to relieve 
 any person, association of persons, firm, company or corporation of 
 any tax now imposed by law and unpaid. 
 
 Section 3. This act shall take effect and be in force from and 
 after December 31st, 1900, and all laws in conflict therewith from 
 and after the date above named shall be void. 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 20 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 27 
 
 28 
 
 29 
 
 30 
 
 31 
 
 32 
 
APPENDIX A. 
 
BONDED DEBTS AND TAX RATES OF 
 COUNTIES. 
 
 ANDERSON COUNTY. 
 
 Total bonded debt $ 19,000 00 
 
 Bonds consist of : 
 
 Court house $ 19,000 00 
 
 Bonds mature : 1911. 
 
 Eate of interest : $10,000, 5 per cent. ; $9,000, 7 per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. 
 
 j\NGBLINA COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 ARANSAS COUNTY. 
 
 Total bonded debt $ 36,180 00 
 
 Bonds consist of : 
 
 Funding $ 20,000 00 
 
 Jail , 10,000 00 
 
 Eedemption 6,180 00 
 
 Bonds mature: Funding, 1918; jail, 1908; redemption, 1908. 
 Eate of interest : Funding, 5 per cent. ; jail, 8 per cent. ; redemp- 
 tion, 6 per cent. 
 Tax rate for county purposes for 1898, 45 cents. 
 
 AECHBE COUNTY. 
 
 To(tal bonded debt $ 41,626 50 
 
 Bonds consist of : 
 
 Court house $ 33,000 00 
 
 Eoad and bridge 8,626 50 
 
 Bonds mature: Court house, April 10, 1925; bridge, $1,000, 
 1912, $6,626.50, 1913, $1,000, 1933. 
 Eate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, 75 cents. This includes 
 local school tax which is 20 cents in some parts of the county and 
 
 *Amount In excess of constitutional limit of 65 cents, special tax, as authorized 
 by Art. 8, Sec. 9, of the Constitution. 
 
276 Appendix A. 
 
 15 cents in others. County has $6,626.50 in sinking fund. Court 
 house bonds held by State school fund. 
 
 ARMSTRONG COUNTY. 
 
 Total bonded debt $ 19,950 GO 
 
 Bonds consist of : 
 
 Court house $ 2,000 00 
 
 Jail 14,000 00 
 
 Eoad and bridge 2,000 00 
 
 General fund 1,950 00 
 
 Bonds mature: Court house, $1,000, 1905, $1,000, 1929; jail, 
 1923 ; road and bridge, 1906. 
 
 Kate of interest : Court house, 6 per cent. ; jail, 6 per cent. ; road 
 and bridge, 7 per cent. ; general fund, 5 per cent. 
 *Tax rate for county purposes for 1898, 85 cents. 
 
 ATASCOSA COUNTY. 
 
 Total bonded debt $ 29,500 00 
 
 Bonds consist of : 
 
 Court house $ ,8,000 00 
 
 Jail 19,000 00 
 
 Bridge 2,500 00 
 
 Bonds mature : 1909, 1919. 
 
 Eate of interest : Four and one-half per cent. 
 
 Tax rate for county purposes for 1898, 62J cents. 
 
 AUSTIN COUNTY. 
 
 Total bonded debt $ 18,000 00 
 
 Bonds consist of : 
 
 Jail $ 18,000 00 
 
 Bonds mature: April 10, 1916; eighteen bonds, $1,000 each; 
 optional after five years. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 45 cents. 
 
 BANDERA COUNTY. 
 
 Total bonded debt $ 13,115 00 
 
 Bonds consist of : 
 
 Court house $ 12,000 00 
 
 County indebtedness 1,115 00 
 
 *Tax in excess of constitutional limit of 05 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution, 
 
Bonded Debts and Tax Rates of Counties. 27 7 
 
 Bonds mature: Court house, 1911; county indebtedness, May 
 17, 1893 and 1895. 
 Eate of interest : Six per cent. 
 *Tax rate for county purposes for 1898, 70| cents. 
 
 BASTROP COUNTY. 
 
 Total bonded debt f 83,000 00 
 
 Bonds consist of : 
 
 Bridge $ 2,000 00 
 
 Jail • 10,000 00 
 
 Court house 6,000 00 
 
 Court house refunding 15,000 00 
 
 New bridge 50,000 00 
 
 Bonds mature: Bridge, 1907; jail, 1906; court house, 1916; 
 refunding court house, 1918; new bridge, 1919. 
 
 Eate of interest: Bridge, 6 per cent.; jail, 6 per cent.; court 
 house, 6 per cent. ; refunding court house, 5 per cent. ; new bridge, 
 5 per cent. 
 
 Tax rate far county purposes for 1898, 47 cents. 
 
 BATLOE COUNTY. 
 
 Total bonded debt $ 55,428 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail 
 
 Bridge 
 
 Bonds mature: Court house, 1918; bridge, 1910; jail, 1936. 
 Eate of interest: Court house, 5 per cent.; jail, 6 per cent; 
 bridge, 6 per cent. 
 
 *Tax rate for county purposes for 1898, 80 cents. 
 
 BEE COUNTY. 
 
 Total bonded debt $ 43,110 00 
 
 Bonds consist of: 
 
 Courthouse $ 3,250 00 
 
 Jail 15,718 00 
 
 Bridge 24,142 00 
 
 Bonds mature : 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
S'ZS Appendix A. 
 
 Eate of interest: $1,000, 8 per cent.; $31,110, 6 per cent.; 
 $21,000, 5 per cent. 
 
 Tax rate for county purposes for 1898, 40 cents. 
 
 BELL COUNTY. 
 
 Total bonded debt $ 114,000 00 
 
 Bonds consist of: 
 
 Court house and Jail $ 61,000 00 
 
 Eoad and bridge 53,000 00 
 
 Bonds mature : $53,000, 1938 ; $49,000, 1909 ; $12,000, 1919. 
 Eate of interest : $94,000, 5 per cent. ; $20,000, 4 per cent. 
 Tax rate for county purposes for 1898, 44 cents. 
 
 BESAH COUNTY. 
 
 Total bonded debt $ 1,102,000 00 
 
 Bonds consist of: 
 
 Eailway aid $ 
 
 Court house. 
 
 Jail , 
 
 Bridge 
 
 Bonds mature: May 1, 1902; May 11, 1911; August 18, 1933; 
 February 16, 1934; March 14, 1935; November 8, 1937; February 
 17, 1938; April 10, 1910; May 15, 1934; February 16, 1935; Feb- 
 ruary 17, 1938; January 10, 1919. 
 
 Eate of interest : Varies from four to six per cent. 
 Tax rate for county purposes for 1898, 57 cents. 
 
 BLANCO COUNTY. 
 
 Total bonded debt ._ $ 24,500 00 
 
 Bonds consist of: 
 
 Court house and jail $ 24,500 00 
 
 Bonds mature: $17,200, 1938; $7,000, 1940. 
 
 Eate of interest : $17,200, 5 per cent. ; $7,000, 6 per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 BOEDBN COUNTY. 
 
 Total bonded debt $ 23,014 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Jail 
 
 Eoad and bridge 
 
Bonded Debts and Tax Rates of Cocnties. 279 
 
 Bonds mature: Court house, 1907; jail, 1937; road and bridge, 
 1935. 
 
 Rate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 61 cents, exclusive of 
 special school tax of 15 cents in District No. 1. 
 
 BOSQUE COUNTY. 
 
 Total bonded debt $ 24,000 00 
 
 Bonds consist of: 
 
 Court house $ 6,000 00 
 
 Jail 8,000 00 
 
 Bridge 10,000 00 
 
 Bonds mature: Court bouse, 1901; jail, 1935, optional after 
 1900; bridge, 1906. 
 Rate of interest : Six per cent. 
 Tax rate for county purposes for 1898, 63 cents. 
 
 BOWIE COUNTY. 
 
 Total bonded debt $ 59,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 59,000 00 
 
 Bonds mature : 1907 and 1926. 
 
 Eate of interest : Five and six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 BRAZORIA COUNTY. 
 
 Total bonded debt $ 207,288 00 
 
 Bonds consist of : 
 
 Court house $ 41,000 00 
 
 Court house refunding 48,000 00 
 
 Jail 7,848 00 
 
 Bridge 14,450 00 
 
 Refunding bridge 25,990 00 
 
 Railroad 70,000 00 
 
 Bonds mature: Court house, $14,500, February 16, 1915; 
 
 $26,500, March 1, 1937; court house refunding, March 1, 1919; 
 
 jail, March 1, 1939 ; bridge, April 4, 1903 ; refunding bridge, $32,- 
 
 000, March 1, 1919, $3,990, August 31, 1919; railroad, March 1, 
 
 1903. 
 Eate of interest : Court house, $14,500, 6 per cent., $26,500, 5 
 
 per cent.; court house refunding, 5 per cent.; jail, 5 per cent; 
 
280 Appendix A. 
 
 bridge, 5 per cent.; refunding bridge, $23,000, 5 per cent.; $3,990, 
 4 per cent. ; railroad, 8 per cent. 
 
 *Tax rate for county purposes for 1898, 83 cents. 
 
 BEAZOS COUNTY. 
 
 Total bonded debt $ 69,000 00 
 
 Bonds consist of: 
 
 Court house $ 34,000 00 
 
 Bridge 35,000 00 
 
 Bonds mature : 1938. 
 
 Eate of interest : $54,000, 5 per cent. ; $15,000, 4 per cent. 
 
 Tax rate for county purposes for 1898, 62 cents. 
 
 BREWSTER COUNTY. 
 
 Total bonded debt .- .$ 39,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 28,000 00 
 
 Eefunding 11,000 00 
 
 Bonds mature : 1893 and 1894. 
 Eate of interest : Six per cent. 
 Tax rate for county purposes for 1898, 50 cents. 
 
 BROWN COUNTY. ?■ 
 
 Total bonded debt $ 38,900 00 
 
 Bonds consist of: 
 
 Court house $ 19,200 00 
 
 Bridge 19,700 00 
 
 Bonds mature : $20,400, March 1, 1909 ; $5,500, May 15, 1930 ; 
 $13,000, April 15, 1934. 
 
 Eate of interest: $33,400, 6 per cent; $5,500, 5 per cent. 
 Tax rate for county purposes for 1898, 55 cents. 
 
 BURLESON COUNTY. 
 
 Total bonded debt $ 31,000 00 
 
 Bonds consist of: 
 
 Court house $ 13,000 00 
 
 Jail 5,000 00 
 
 Bridge 13,000 00 
 
 Bonds mature: $13,000, July 24, 1904; $5,000, September 1, 
 
 *Tax In excess of constitutional limit of 05 cents, special tax, as autliorlzed by 
 Art. 8, Sec. 9, of the Oonscltution. 
 
Bonded Debts and Tax Rates of Counties. 281 
 
 1906; $4,000, May 17, -1912; $4,000, May 15, 1919; $5,000, August 
 17, 1910. 
 
 Eate of interest : $18,000, 6 per cent. ; $4,000, 5 per cent ; $9,000, 
 4 per cent. 
 
 Tax rate for county purposes for 1898, 54 cents. 
 
 BEISCOE COUNTY. 
 
 Total bonded debt $ 3,500 00 
 
 Bonds consist of : 
 
 Jail $ 3,500 00 
 
 Bonds mature : February 15, 1899. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, 
 special, school tax of 10, 15 and 20 cents. 
 
 BUENBT OGUNTY. 
 
 Total bonded debt $ 18,000 00 
 
 Bonds, consist of : 
 
 Special bridge $ 16,000 00 
 
 Jail ; . 2,000 00 
 
 Bonds mature : Bridge, 1937, optional after five years ; jail, 1900 
 and 1901. 
 • Eate of interest : Bridge, 5 per cent. ; jail, 6 per cent. 
 Tax rate for county purposes for 1898, 36 cents. 
 
 CALDWELL COUNTY. 
 
 Total bonded debt $ 69,391 50 
 
 Bonds consist of : 
 
 Court house $ 
 
 Bridge 
 
 Bonds mature: 1938. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. 
 
 CALHOUN COUNTY. 
 
 Total bonded debt $ 31,000 00 
 
 Bonds consist of : 
 
 Jail $ 14.000 00 
 
 Vault 4,000 00 
 
 Bridge 3,000 00 
 
 Bonds mature : 1936. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 45 cents. 
 
282 Appendix A. 
 
 CALLAHAN COUNTY. 
 
 Total bonded debt $ l^'^^^ "^^ 
 
 Bonds consist of: 
 
 Jail $ 13,500 00 
 
 Bridge 293 76 
 
 Bonds mature : Eoad and bridge, 1908 ; jail, 1908. 
 
 Kate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 45 cents. 
 
 CAMERON COUNTY. 
 
 Total bonded debt $ 34,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 34,000 00 
 
 Bonds mature : September 1, 1939. 
 
 Eate of interest : 'Four per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 CAMP COUNTY. 
 
 Total bonded debt $ 9,500 00 
 
 Bonds consist of : 
 
 Court house and jail $ 9,500 00 
 
 Bonds mature : 1910. 
 
 Rate of interest: Six per cent. 
 
 *Tax rate for county purposes for 1898, 85 cents. 
 
 CARSON COUNTY. 
 
 Total bonded debt $ 8,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 8,000 00 
 
 Bonds mature : 1903. 
 
 Rate of interest : Bight per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. In addition, a 
 local school tax of 10 to 20 cents. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, as authorized by 
 Art. 8, Sec. 9, of the Constitution. 
 
BoTfDBD Debts and Tax Rates of Counties. 283 
 
 CASS COUNTY. 
 
 Total bonded debt $ 6,000 00 
 
 Bonds consist of : 
 
 Court house and jail imp $ 6,000 00 
 
 Bonds mature : 1905. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 62 cents. 
 
 CASTRO COUNTY. 
 
 Total bonded debt $ 13,000 00 
 
 Bonds consist of : 
 
 Court house .$ 13,000 00 
 
 Bonds mature : 1907. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 CHILDRESS COUNTY. 
 
 Total bonded debt $ 56,870 00 
 
 Bonds consist of : 
 
 Court house $ 39,000 00 
 
 Jail 5,000 00 
 
 Eoad and bridge 19,000 00 
 
 Funding 3,870 00 
 
 Bonds mature: Court house, $10,000, 1907; $19,000, 1905 and 
 1910; jail, 1903; road and bridge, 1905 and 1910; funding, 1913. 
 
 Kate of interest : Court house, 6 per cent. ; jail, 8 per cent. ; road 
 and bridge, 6 per cent. ; funding, 6 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 CHAMBERS COUNTY. 
 
 Total bonded debt $ 9,015 00 
 
 Bonds consist of : 
 
 Court house $ 1,850 00 
 
 Jail 7,165 00 
 
 Bonds mature : Court house, 1903 ; jail, 1934. 
 
 Eate of interest : Court house, 8 per cent. ; jail, 6 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
284 Appendix A. 
 
 CHBKOKEE COUNTY. 
 
 Total bonded debt $ 3^>000 00 
 
 Bonds consist of : 
 
 Court house $ 21,000 00 
 
 Bonds mature: May 10, 1904. 
 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 CLAY COUNTY. 
 
 Total bonded debt $ 43,000 00 
 
 Bonds consist of : 
 
 Jail $ 21,000 00 
 
 Vault 9,000 00 
 
 Bridge 13,000 00 
 
 Bonds maiture: $6,000, 1915; $3,000, 1919; $34,000, 1939. 
 Kate of interest : $34,000, 5 per cent. ; $9,000, 6 per cent. 
 *Tax rate for county purposes for 1898, 70 cents. 
 
 COKE COUNTY. 
 
 Total bonded debt $ 39,250 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Bridge 
 
 Eedeem county scrip 
 
 Bonds mature: August 13, 1906. 
 
 Eate of interest: Six per cent. 
 
 *Tax rate for county purposes for 1898, 95 cents. 
 
 COLEMAN COUNTY. 
 
 Total bonded debt $ 36,046 63 
 
 Bonds consist of : 
 
 Court house $ 3,546 63 
 
 Addition to court house 10,000 00 
 
 Jail 15,500 00 
 
 Bridge 7,000 00 
 
 Bonds mature: Court house, November 14, 1899; jail, October 
 
 7, 1904; bridge, April 10, 1934. 
 
 *Tax In excess of constitutional limit of C5 cents, special tax, authorized by Art. 
 1, Sec. (i, of the Constitution. 
 
Bonded Debts and Tax Rates of Counties. 285 
 
 Bate of interest : $26,046.63, 6 per cent. ; $10,000, 5 per cent. 
 Tax rate for county purposes for 1898, 50 cents. In addition, a 
 local school tax. 
 
 COLLIN COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 37 cents. 
 
 COLLINGSWORTH COUNTY. 
 
 Total bonded debt $ 23,000 00 
 
 Bonds consist of : 
 
 Court house $ 16,000 00 
 
 Road and bridge ?,000 00 
 
 Bonds mature: $3,000, March 10, 1914; $20,000, January 10, 
 1936. 
 Rate of interest : $20,000, 5 per cent. ; $3,000, 6 per cent. 
 Tax rate for county purposes for 1898, 65 cents. 
 
 COLORADO COUNTY. 
 
 Total bonded debt $ 62,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 48,000 00 
 
 Bridge 14,000 00 
 
 (All funding bonds.) 
 
 Bonds mature : July 10, 193?. 
 
 Rate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 COMAL COUNTY. 
 
 Total bonded debt •$ 56,500 00 
 
 Bonds consist of : 
 
 Courthouse $ 43,500 00 
 
 Bridge 13,000 00 
 
 Bonds mature: Court house, 1938; bridge, 1936. 
 
 Rate of interest : Five per cent. 
 
 *Tax rate for county purposes for 1898, 72 cents. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
286 Appendix A. 
 
 COMANCHE COUNTY. 
 
 Total bonded debt $ 49,500 00 
 
 Bonds consist of : 
 
 Court house $ 32,000 00 
 
 Road and bridge 17,500 00 
 
 Bonds mature: $33,000, 1939; $5,000, 1938; $13,500 can be 
 paid now at option of county. 
 
 Rate of interest : Court house, 5 per cent. ; $13,500, 6 per cent. ; 
 $5,000, 5 per cent. 
 
 *Tax rate for county purposes for 1898, 73 cents. 
 
 CONCHO COUNTY. 
 
 Total bonded debt .$ 37,000 00 
 
 Bonds consist of : 
 
 Court house $ 33,000 00 
 
 15,000 00 
 
 Bonds mature: $3,000, 1901; $19,000, 1938; $15,000, 1909. 
 Rate of interest: $3,000, 8 per cent.; $19,000, 5 per cent.; 
 $15,000, 6 per cent. 
 
 Tax rate for county purposes for 1898, 43 cents. 
 
 COOKE COUNTY. 
 
 Total bonded debt $ 13,500 00 
 
 Bonds consist of : 
 
 Bridge : $ 13,500 00 
 
 Bonds mature: April 23, 1904. 
 
 Rate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 CORYELL COUNTY. 
 
 Total bonded debt $ 85,000 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail [[ 
 
 Bonds mature: 1937. 
 
 Rate of interest: Five per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. 
 
 *Tax In excess of constitutional limit of (iS cents, special tax, authorized by Art 
 8, Soc. 0, of the Constitution. 
 
Bonded Debts and Tax Rates of Counties. 287 
 
 cottle county. 
 
 Total bonded debt $ 27,000 00 
 
 Bonds consist of : 
 
 Court house $ 18,000 00 
 
 Jail 9,000 00, 
 
 Bonds mature: October, 1898. 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition a 
 local school tax, which is 30 cents in districts 1 and. 3, and 10 cents 
 in districts 2 and 5. 
 
 CEOCKETT COUNTY. 
 
 Total bonded debt $ 7,000 00 
 
 Bonds consist of : 
 
 Jail $ 7,000 00 
 
 Bonds mature : September 20, 1907. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 40 cents. In addition a 
 local school tax of 10 cents in district 1. 
 
 CROSBY COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 32 cents. In laddition a 
 local school tax, which is 15 cents in some parts of the county and 
 20 cents in others. 
 
 DALLAM COUNTY. 
 
 Total bonded debt $ 15,000 00 
 
 Bonds consist of : 
 
 Eecord vault $ 15,000 00 
 
 Bonds mature : i^pril 10, 1893, to April 10, 1907, inclusive. 
 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 52 cents. In addition, 
 local school tax of 7 cents. 
 
 DALLAS COUNTY. 
 
 Total bonded debt.. $ 249,000 00 
 
 Bonds consist of : 
 
 Court house $241,000 00 
 
 Bridge 8,000 00 
 
 Bonds mature: $208,000, 1916; $41,000, 1919. 
 
 Eate of interest : $208,000, 5 per cent. ; $41,000, 3 per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
288 Appendix A. 
 
 DEAF SMITH COUNTY. 
 
 Total bonded debt $ 17,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 17,000 00 
 
 Bonds mature : October 10, 1935, optional after 1905. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. 
 
 In addition, a local school tax of 6 cents. 
 
 DELTA COUNTY. 
 
 Total bonded debt $ 46,000 00 
 
 Bonds consist of : 
 
 Court house $ 35,000 00 
 
 Jail 7,000 00 
 
 Bridge 4.000 00 
 
 Bonds mature: Court house, August 10, 1939; jail, 1937; 
 bridge, 1911. 
 
 Eate of interest : Court house, 4 per cent. ; jail, 6 per cent. ; 
 bridge, 6 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 DENTON COUNTY. 
 
 Total bonded debt $ 159,892 68 
 
 Bonds consist of : 
 
 Court house $147,000 00 
 
 Jail 392 68 
 
 Bridge 12,500 00 
 
 Bonds mature: Court house, $90,000, June 1, 1935; $25,000, 
 August 10, 1936; $32,000, February 10, 1937; jail, April 4, 1906; 
 bridge, $10,500, November 16, 1893, $2,000, January 6, 1911. 
 
 Eate of interest: Court house, 5 per cent.; jail, 6 per cent.; 
 bridge, 6 per cent. 
 
 Tax rate for county purposes for 1898, 56 cents. 
 
 DE WITT COUNTY. 
 
 Total bonded debt $ 99^335 oo 
 
 Bonds consist of : 
 
 Court house $ 62,000 00 
 
 Bridge 37,385 00 
 
 Bonds mature: Court house, $20,000, October 1, 1935, $10,000, 
 
 May 2, 1935, $10,000, January 10, 1936; $22,000, April 29, 1936; 
 
Bonded Debts and Tax Rates ov Counties. 
 
 289 
 
 bridge, $12,500, July 10, 1901; $3,785, May 26, 1903; $5,500, 
 April 10, 1902; $3,600, August 18, 1903; $13,000, April 10, 1909. 
 
 Eate of interest : $77,385, 6 per cent. ; $32,000, 5 per cent. 
 
 Tax rate for county purposes for 1898, 57 cents. 
 
 DICKENS COUNTY. 
 
 Total bonded debt $ 40,000 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Jail 
 
 Bridge 
 
 Bonds mature : $3,000, 1904; $15,500, 1907; $7,000, 1913; 
 $15,000, 1919. 
 
 Eate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, 83 cents. 
 
 DIMMIT COUNTY. 
 
 Total bonded debt $ 35,800. 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail 
 
 Bridge 
 
 Bonds mature : February, 1938, optional after 1903. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 63 cents. 
 
 DONLEY COUNTY. 
 
 Total bonded debt $ 34,000 00 
 
 Bonds consist of : 
 
 Court house $ 24,000 00 
 
 Bonds mature : April 10, 1938, optional after April 10, 1903. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 52 cents. 
 
 DUVAL COUNTY. 
 
 Total bonded debt $ 29,465 00 
 
 Bonds consist of : 
 
 Jail $ 
 
 Vault 
 
 Bridge 
 
 *Tax in excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 19— T. 0. 
 
290 Appendix A. 
 
 Bonds mature : January 30, February 10, 1907 ; and December 
 31, 1910. 
 Eate of interest : Six per cent. 
 Tax rate for county purposes for 1898, 60 cents. 
 
 EASTLAND COUNTY. 
 
 Total bonded debt $ 47,036 59 
 
 Bonds consist of : 
 
 Court house and jail $ 45,000 00 
 
 School 3,036 59 
 
 Bonds mature: Court house and jail, 1908; school, already ma- 
 tured. 
 
 Eate of interest : Court house and jail, 5 per cent. ; school, 6 per 
 cent. 
 Tax rate for county purposes for 18-98, 60 cents. 
 
 ECTOK COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 BDWAKDS COUNTY. 
 
 Total bonded debt $ 34,940 00 
 
 Bonds consist of : 
 
 Court house $ 37,000 00 
 
 Jail 5,000 00 
 
 Funding 3,940 00 
 
 Bonds mature: $33,000, 1938; $5,000, 1939; $5,000, 1935; 
 $3,940, 1910. 
 
 Eate of interest: $37,000, 5 per cent.; $7,940, 6 per cent. 
 *Tax rate for county purposes for 1898, 81§ cents. 
 
 ELLIS COUNTY. 
 
 Total bonded debt $ 187,000 00 
 
 Bonds consist of : 
 
 Court house $165,000 00 
 
 Eoad and bridge 30,000 00 
 
 Jail 3,000 00 
 
 Bonds mature: Court house, 1934; jail, 1903; road and bridge, 
 
 1917. 
 
 *Tax In excess of constitutional limit of 85 cents, special tax, authorized by Art. 
 S, Sec. 9, of the Constitution. 
 
Bonded Debts and Tax Rates of Counties. 291 
 
 Eate of interest : Court house, 5 per cent. ; jail, 6 per cent. ; road 
 and bridge, 5 per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. 
 
 EL PASO COUNTY. 
 
 Totalbonded debt $ 137,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 88,000 00 
 
 Funding debt 49,000 00 
 
 Bonds mature : Court house and jail, 40 years ; funding debt, 30 
 years. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 63J cents. 
 
 ERATH COUNTY. 
 
 Total bonded debt $ 39,500 00 
 
 Bonds consist of : 
 
 Court house $ 39,500 00 
 
 Bonds mature: $32,000, 1906; $7,500, 1915. 
 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. 
 
 FALLS COUNTY. 
 
 Total bonded debt $ 24,000 00 
 
 Bonds consist of : 
 
 Eoad and bridge $ 24,000 00 
 
 Bonds mature: 1918 and 1919. 
 
 Eate of interest : $14,000, 5 per cent. ; $10,000, 4 per cent. 
 
 Tax rate for county purposes for 1898, 52 cents. 
 
 FANNIN COUNTY. 
 
 Total bonded debt $ 39,368 00 
 
 Bonds consist of : 
 
 Courthouse $36,000 00 
 
 Eoad and bridge 3,368 00 
 
 Bonds mature: 1901, 1902, 1903, 1904, 1905, 1906. 
 E^te pf interest : Five, six and eight per cent. 
 Tax rate for county purposes for 1898, 45 cents. 
 
292 
 
 Appendix A. 
 
 TAYBTTE COUNTY. 
 
 Total bonded debt $ 156,500 GO 
 
 Bonds consist of : 
 
 Court house $ ^5,000 00 
 
 Jail 6,000 00 
 
 Bridge 75,500 00 
 
 Bonds mature : Court house, May 15, 1935 ; jail, April 10, 1899 ; 
 bridge, $10,000, April 10, 1904; $11,000, April 10, 1906; $41,500, 
 April 10, 1908 ; $13,000, October 10, 1938. 
 Eate of interest : Five per cent. 
 Tax rate for county purposes for 1898, 50 cents. 
 
 FISHEE COUNTY. 
 
 Total bonded debt $ 8>900 00 
 
 Bonds consist of : 
 
 Jail • $ 
 
 Eoad and bridge 
 
 Bonds mature: Jail, 1912; road and bridge, 1911. 
 
 Eate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, 75 cents. 
 
 FLOYD COUNTY. 
 
 Total bonded debt $ 8,000 00 
 
 Bonds consist of : 
 
 .$ 8,000 00 
 
 Bonds mature : February 8, 1907. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, a 
 local school tax of 15 cents in some parts of the county and ?0 cents 
 in others. 
 
 FOARD COUNTY. 
 
 fTotal bonded debt $ 11,000 00 
 
 Bonds consist of : 
 
 Jail $ 11,000 00 
 
 Bonds mature: 1934. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 *Tax la excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
 +Foard county was attached to Hardeman county before organization of Foard. 
 Hardeman owes $58,000; the part Foard county owes of this not clearly established, 
 if any. 
 
Bonded Debts and Tax Eates op Counties. 293 
 
 fort bend county. 
 
 Total bonded debt $ 91^000 Oq 
 
 Bonds consist of : 
 
 Court house funding $ 37,000 00 
 
 New jail 20,000 00 
 
 Bayou bridge 2,500 00 
 
 Brazos river bridge 20,000 00 
 
 Old jail 6^000 00 
 
 Old bridge 5^500 OO 
 
 Bonds mature : Court house, 1918, optional after 1908 ; new jail, 
 
 1936; bayou bridge, 1918; Brazos river bridge, 1939; old jail 1936 • 
 
 old bridge, 1925. 
 Bate of interest : Court house, 5 per cent. ; new jail, 5 per cent. ; 
 
 bayou bridge, 5 per cent. ; Brazos river bridge, 4^ per cent. ; old jail, 
 
 8 per cent. ; old bridge, 8 per cent. 
 Tax rate for county purposes for 1898, 55 cents. 
 
 FRANKLIN COUNTY. 
 
 Total bonded debt $ 2,500 00 
 
 Bonds consist of : 
 
 Court house and jail $ 2,500 00 
 
 Bonds mature : April 23, 1917. 
 
 Bate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, 82^ cents. 
 
 FREESTONE COUNTY. 
 
 Total bonded debt $ 25,900 00 
 
 Bonds consist of : 
 
 Court house $ 22,000 00 
 
 Funding 3,900 00 
 
 Bonds mature: Court house, November 10, 1906; funding Feb- 
 ruary 13, 1912. 
 
 Bate of interest : Six per cent. Original issue of funding bonds 
 was $7,000, bonds providing that five per cent, of the principal 
 should be paid annually. 
 
 Tax rate for county purposes for 1898, 51 cents. 
 
 *Tax ia excess of constitutional limit of 85 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
294 Appendix A. 
 
 FRIO COUNTY. 
 
 Total bonded debt $ 31,030 00 
 
 Bonds consist of : 
 
 Court bouse and jail $ 11,350 00 
 
 Funding debt 4,780 00 
 
 Bridge 5,000 00 
 
 Bonds mature : Court house and jail, 1904-1905 ; funding, 1910 ; 
 bridge, 1912. 
 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 52 cents. 
 
 GALVESTON COUNTY. 
 
 Total bonded debt. '. $ 708,000 00 
 
 Bonds consist of : 
 
 G., C. & S. F. Ry. subsidy $273,000 00 
 
 Mainland bridge 185,000 00 
 
 Court house and jail 350,000 00 
 
 Bonds mature: Subsidy, 1902; bridge, 1913; court house and 
 jail, 1937. 
 
 Eate of interest : ■ Subsidy, 6 per cent. ; bridge, 5 per cent. ; court 
 house and jail, 5 per cent. 
 
 *Tax fate for county purposes for 1898, 67 cents. In addition, 
 local school tax in some districts. 
 
 GILLESPIE COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 25 cents. 
 
 GLASSCOCK COUNTY. 
 
 Total bonded debt $ 4,500 00 
 
 Bonds consist of : 
 
 Court house and jail $ 4,500 00 
 
 Bonds mature : 20 years. 
 
 Rate of interest : Four per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 *Tax In excess of constitutional limit of 65 cents, special lax. authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
Bonded Debts and Tax Rates of Counties. 
 
 296 
 
 GOLIAD COUNTY. 
 
 Total bonded debt $ 84,500 00 
 
 Bonds consist of : 
 
 Court house $ 64,000 00 
 
 Bridge 20,500 00 
 
 Bonds mature : Court house, two bonds each year from 1901 to 
 1909, balance, February, 1919, optional with county; bridge, 1907 
 to 1912, optional with county. 
 Bate of interest : Court house, 5 per cent. ; bridge, 6 per cent. 
 Tax rate for county purposes for 1898, 63 cents. 
 
 GONZALES COUNTY. 
 
 Total bonded debt $ 63,000 00 
 
 Bonds consist of : 
 
 Court house $ 53,000 00 
 
 Jail 10,000 00 
 
 Bonds mature: Court house, 30 years, optional with county; 
 jail, November 10, 1901. 
 
 Bate of interest : $50,000, 5 per cent. ; $13,000, 6 per cent. 
 Tax rate for county purposes for 1898, 56 cents. 
 
 GRAYSON COUNTY. 
 
 Total bonded debt $ 25,500 00 
 
 Bonds consist of : 
 
 Court house improvement $ 15,500 00 
 
 Bridge 10,000 00 
 
 Bonds mature : $5,000, 1905 ; $15,500, 1906 ; $5,000, 1913. 
 
 Bate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 43 cents. 
 
 GREGG COUNTY. 
 
 Total bonded debt $ 33,000 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Bridge 
 
 Bonds mature : Court house. May 10, 1937 ; bridge, January 7, 
 1900. 
 Bate of interest : Court house, 5 per cent. ; bridge, 6 per cent. 
 *Tax rate for county purposes for 1898, 77^ cents. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
296 Appendix A. 
 
 GEIMES COUNTY. 
 
 Total bonded debt $ 31,000 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail 
 
 Bridge 
 
 Bonds mature : Court house, August 10, 1906 ; jail, August 10, 
 1902; bridge, March, 1901 and 1911, $9,000 bridge at 4 per cent., 
 1920. 
 
 Eate of interest: Court house, 6 per cent.; jail, 5 per cent.; 
 bridge, 6 per cent, and 4 per cent. , 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 GUADALUPE CCfUNTT. 
 
 Total bonded debt $ 27,000 00 
 
 Bonds consist of : 
 
 Jail $ 10,000 00 
 
 Bridge 17,000 00 
 
 Bonds mature : Issued in 1897, 20 years. 
 
 Eate of interest-: Five per cent. 
 
 Tax rate for county purposes for 1898, 49 cents. 
 
 HALE COUNTY. 
 
 Total bonded debt $ 11,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 11,000 00 
 
 Bonds mature : 1905. 
 
 Eate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, 75 cents. 
 
 HALL COUNTY. 
 
 Total bonded debt $ 36,950 GO 
 
 Bonds consist of : 
 
 Court house and jail $ 36,950 00 
 
 Bonds mature: $1,950, 1908; $35,000, 1938. 
 
 Eate of interest : $1,950, 6 per cent. ; $35,000, 5 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, a 
 local school tax of 30 cents. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
Bonded Debts and Tax Rates op Counties. 297 
 
 hamilton county. 
 
 Total bonded debt ^ 24 qqq qo 
 
 Bonds consist of : 
 
 Jail $ 14,000 00 
 
 Bonds mature : November 18, 1913, payable at option of county. 
 
 Rate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. At date of 1898 
 levy, county owed for bridge bonds which were paid off in 1898. Tax 
 rate for 1899, 45 cents. 
 
 HANSFORD COUNTY. 
 
 Total bonded debt $ 14,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 14,000 00 
 
 Bonds mature: $8,000, August 4, 1904; $4,000, June 1, 1906; 
 $2,000, June 1, 1908. 
 
 Eate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, $1.00. 
 
 HAEDEMAN COUNTY. 
 
 Total bonded debt $ 58,000 00 
 
 Bonds consist of : 
 
 Court house $ 14,000 00 
 
 Jail 5,000 00 
 
 Bridge 39,000 00 
 
 Bonds mature : Court house, 1905 ; jail, 1905 ; bridge, 1910. 
 
 Rate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 HARRIS COUNTY. 
 
 Total bonded debt $ 130,000 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail 
 
 Bridge 
 
 General fund 
 
 Bonds mature : 1907, 1908, 1909, 1914, 1915, 1916, 1918, 1935. 
 
 *Tax in excess of constitutional limit ot 65 cents, special tax, authorized byArt. 
 8, Sec. 9, of the Constitution. 
 
298 
 
 Appendix A. 
 
 Rate of interest : Five and six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. $30,000 of the 
 county's bonds are held by the school fund of the county. 
 
 HARDIN COUNTY. 
 
 Total bonded debt $ 11,496 50 
 
 Bonds consist of : 
 
 Court house and jail $ 
 
 Jail cell" 
 
 Bridge 
 
 Bonds mature: Court house and jail, 1907, 1914, 1924; bridge, 
 1911, 1934, 1936, 1937. 
 Eate of interest : Six per cent. 
 Tax rate for county purposes for 1898, 65 cents. 
 
 HARRISON COUNTY. 
 
 Total bonded debt $ 120,320 00 
 
 Bonds consist of : 
 
 E. E. compromise sub $ 19,350 00 
 
 E. E. sub 2,700 00 
 
 Funding bonds 23,270 00 
 
 Court house 75,000 00 
 
 Bonds mature: Court house, August 16, 1939. (See report for 
 others.) 
 
 Eate of interest : B. E. compromise sub., 6 per cent. ; E. R. sub., 
 7 per cent. ; funding, 6 per cent. ; court house, 4 per cent. 
 *Tax rate for county purposes for 1898, $1.10. 
 
 HARTLEY COUNTY. 
 
 Total bonded debt $ 14,000 00 
 
 Bonds consist of: 
 
 Jail $ 14,000 00 
 
 Bonds mature: $10,000, February 7, 1907; $4,000, August 13, 
 1918. 
 
 Eate of interest: $10,000, 8 per cent. ; $4,000, 6 per cent. 
 
 *Tax rate for county purposes for 1898, 75 cents. 
 
 ♦Tax In oxcoss of constitutional limit of 85 cents, special tax, authorized by Art 
 8, Sec, 9, of the Constitution, 
 
Bonded Debts and Tax Rates of Counties. 
 
 299 
 
 HASKELL COUNTY. 
 
 Total bonded debt ^ 53 ^.gg qo 
 
 Bonds consist of: 
 
 Court house and jail $11,480 OO 
 
 Court house refunding 28,000 00 
 
 Eoad and bridge 13,000 00 
 
 Bonds mature : Court house and jail, April 10, 1940 (2 per cent, 
 of the principal to be paid annually) ; court house refunding, April 
 10, 1935; road and bridge, April 10, 1935. 
 
 Eate of interest : Court house and jail, 6 per cent. ; court house 
 refunding, 5 per cent. ; road and bridge,' 5 per cent. 
 *Tax rate for county purposes for 1898, 80 cents. 
 
 HATS COUNTY. 
 
 Total bonded debt $ 33,000 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Vault 
 
 Jail 
 
 Bonds mature : $24,000, 1938 ; $9,000 at option of county. 
 Eate of interest : $26,000, 5 per cent. ; $7,000, 6 per cent. 
 Tax rate for county purposes for 1898, 60 cents. 
 
 HEMPHILL COUNTY. 
 
 Total bonded debt $ 13,000 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Funding 
 
 Bonds mature : Court house, April 10, 1938 ; general funding, 
 April 10, 1909. 
 
 Eate of interest : Five and six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, a 
 local school tax of 5, 10 and 15 cents in different parts of the county. 
 
 HENDERSON COUNTY. 
 
 Total bonded debt $ 15,839 00 
 
 Bonds consist of: 
 
 Jail $ 12,000 00 
 
 Court house 2,721 00 
 
 Eoad and bridge 1,118 00 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
300 Appendix A. 
 
 Bonds mature: Court house, 1900; jail, 1937; road and bridge, 
 1903. 
 
 Eate of interest : Court house, 7 per cent. ; jail, 5 per cent'. ; road 
 and bridge, 5 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 HIDALGO COUNTY. 
 
 Total bonded debt $ 24,835 00 
 
 Bonds consist of: 
 
 Court house and jail. $ 15,500 00 
 
 Jetty 5,000 00 
 
 County debt 4,335 00 
 
 Bonds mature : 
 
 Eate of interest : Court house and jail, 5 per cent. ; jetty, 6 per 
 cent. ; county debt, 6 per cent. 
 Tax rate for county purposes for 1898, 65 cents. 
 
 HILL COUNTY. 
 
 Total bonded debt $ 159,000 00 
 
 Bonds consist of: 
 
 Court house and jail (funding) . . .$ 92,000 00 
 
 Bridge 67,000 00 
 
 Bonds mature: $93,000, April 10, 1938; $13,000, April 10, 
 1937; $5,000, April 10, 1899; $30,000, April 10, 1935; $30,000, 
 April 10, 1934. 
 
 Eate of interest: Five per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 HOOD COUNTY. 
 
 Total bonded debt $ 47,500 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Jail 
 
 Eoad and bridge 
 
 Bonds mature: 40 years. 
 
 Eate of interest : Five and six per cent. 
 
 *Tax rate for county purposes for 1898, 73| cents. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
Bonded Debts and Tax Rates ov Counties. 301 
 
 hopkins county. 
 
 Total bonded debt $ 97,000 00 
 
 Bonds consist of: 
 
 Court bouse and jail $ 
 
 Bridge 
 
 Bonds mature: $27,000, 1907; $70,000, 1933. 
 
 Eate of interest: Five per cent. 
 
 Tax rate for county purposes for 1898, 62 cents. 
 
 HOUSTON COUNTY. 
 
 Total bonded debt $ 40,463 05 
 
 Bonds consist of: 
 
 Court house $ 
 
 Bridge 
 
 Bonds mature : 10 .and 40 years. 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. Bonds owned 
 by permanent scliool fund. 
 
 HOWARD COUNTY. 
 
 Total bonded debt $ 17,500 00 
 
 Bonds consist of: 
 
 Court house and Jail $ 17,500 00 
 
 (Eefunding.) 
 Bonds mature : iSTovember 12, 1913. 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. In addition, a 
 local school tax of 20 cents. 
 
 HUNT COUNTY. 
 
 Total bonded debt $ 11,000 00 
 
 Bonds consist, of: 
 
 Court house and jail $ 11,000 00 
 
 Bonds mature : $1,000, 1899 ; $10,000, 1906. 
 
 Eate of interest : $1,000, 6 per cent. ; $10,000, 8 per cent. 
 
 Tax rate for county purposes for 1898, 47^ cents. 
 
 lEION COUNTY. 
 
 Total bonded debt $ 2.000 00 
 
 Bonds consist of: 
 
 Jail $ 2,000 00 
 
302 Appendix A. 
 
 Bonds mature: 1904. 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. In addition, a 
 local school tax of 15 cents. 
 
 JACK OOUNTT. 
 
 Total bonded debt $ 28,000 GO 
 
 Bonds consist of: 
 
 Court house $ 17,000 00 
 
 Jail 11,000 00 
 
 Bonds mature: Court house, issued in 1885, 5 to 15 years; jail, 
 issued 1896, 5 to 15 years. 
 
 Eate of interest : Court house, 8 per cent. ; Jail, 6 per cent. 
 Tax rate for county purposes for 1898, 63 cents. 
 
 JACKSOK COUNTY. 
 
 Total bonded debt $48,050 00 
 
 Bonds consist of: 
 
 Court house $ 15,000 00 
 
 Jail 8,000 00 
 
 Bridge 35,050 00 
 
 Bonds mature: Court house, $10,000, April 1, 1899; $5,000, 
 October 1, 1934; jail, August 14, 1935; bridge, $15,000, April 10, 
 1904; $3,000, April 10, 1900; $3,500, April 10, 1910; $3,500, April 
 10, 1913. 
 
 Eate of interest: Court house, $10,000, 8 per cent.; $5,000, 6 
 per cent; jail, $8,000, 6 per cent.; bridge, $15,000, 8 per cent.; 
 $10,050, 6 per cent. 
 
 *Tax rate for county purposes for 1898, 74 cents. 
 
 JASPER COUNTY. 
 
 Total bonded debt $ 19,987 47 
 
 Bonds consist of : 
 
 Public improvement $ 17,500 00 
 
 Funding 3,487 47 
 
 Bonds mature! Public improvement, 1906; funding, 1903. 
 
 Eate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, 70 cents. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorUed by Art. 
 8, Sec. 9, of the Constitution. 
 
Bonded Debts and Tax Rates of Counties. 303 
 
 jeff davis county. 
 
 Has no bondjed debt. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 JEFFERSON COUNTY. 
 
 Total bonded debt $ 112,000 00 
 
 Bonds consist of : 
 
 Court house $ 48^000 00 
 
 J^il 22,000 00 
 
 bridge 42^000 00 
 
 Bonds mature: Court house, 1936; jail, 1935: bridge, 1914 to 
 1936. - 
 
 *Tax rate for county purposes for 1898, 90 cents. 
 
 JOHNSON COUNTY. 
 
 Total bonded debt $ 55^'ooo 00 
 
 Bonds consist of : 
 
 Bridge $ 50,000 00 i 
 
 Court house and jail 5,000 00 
 
 Bonds mature : Bridge, 1927 ; court house and jail, 1937. 
 Eate of interest : $50,000, 6 per cent. ; $5,000, 5 per cent. 
 Tax rate for county purposes for 1898, 51 cents. 
 
 JONES COUNTY. 
 
 Total bonded debt $ 43,621 05 
 
 Bonds consist of : 
 
 Court house and jail $ 28,350 00 
 
 Bridge 7,000 00 
 
 Sinking fund 8,271 05 
 
 ^ Bonds mature: Court house and jail, May 10, 1937; bridge, 
 $4,500, November 14, 1911, $2,500, November 15, 1912; sinking 
 fund, August 26, 1909. 
 
 Eate of interest: Court house and jail, 5 per cent.; bridge, 6 
 per cent.; sinking fund, 5 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 *Tax in excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
304 Appendix A. 
 
 KARNES COUNTY. 
 
 Total bonded debt $ '^5,780 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail 
 
 Bridge 
 
 Bonds mature: $47,500, 20 years; $38,380, 40 years. 
 Eate of interest: $56,500, 4 per cent.; $13,280, 6 per cent.; 
 $6,000, 8 per cent. 
 
 Tax rate for county purposes for 1898, 62 cents. 
 
 KAUFMAN COUNTY. 
 
 Total bonded debt $ 30,087 44 
 
 Bonds consist of : 
 
 Court house $ 20,000 00 
 
 Eoad and bridge 5,187 44 
 
 ' General fund 3,200 00 
 
 Bonds mature: Court house, 1901; State bond (R. & B.) 1909, 
 1 E. & B. 1890, 2 R. & B. 1907; 1 general, 1887, 1 general, 1893. 
 
 Rate of interest: Court house, 6 per cent.; road and bridge, 6 
 per cent.; general, 6 per cent.; State (E. & B.) 5 per cent. 
 
 Tax rate for county purposes for 1898, 52 cents. 
 
 All bonds are held by county school fund. 
 
 KENDALL COUNTY. 
 
 Total bonded debt $ 1,000 00 
 
 Bonds consist of : 
 
 Jail $ 1,000 00 
 
 Bonds mature : September 8, 1902. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 45 cents. 
 
 KENT COUNTY. 
 
 Total bonded debt $ 38,000 00 
 
 Bonds consist of : 
 
 Court house $ 15,000 00 
 
 Jail 10,000 00 
 
 Road and bridge 13,000 00 
 
Bonded Debts and Tax Rates of Counties. 305 
 
 Bonds mature : 1934. 
 
 Rate of interesit : Six per cent. 
 
 ♦Tax rate for county purposes for 1898, $1.10. 
 
 KERR COUNTY. 
 
 Total bonded debt $ 21,500 00 
 
 Bonds consist of : 
 
 Funding debt $ 2,500 00 
 
 Court house and jail 1,000 00 
 
 Court house and jail refunding. . . 18,000 00 
 Bonds mature: Funding debt, 40 years; court house and jail, 
 15 years; court house and jail refunding, 5 to 40 years. 
 
 Bate of interest : Funding debt, 6 per cent. ; court house and jail, 
 6 per cent. ; court house and jail refunding, 5 per cent. 
 Tax rate for county purposes for 1898, 50 cents. 
 
 KIMBLE COUNTY. 
 
 Total bonded debt $ 21,173 00 
 
 Bonds consist of : 
 
 Refunding $ 16,673 00 
 
 Court house 4,500 00 
 
 Bonds mature : Refunding, April 10, 1938 ; court house, 1934. 
 Rate of interest : Refunding, 5 per cent. ; court house, 6 per cent. 
 Tax rate for county purposes for 1898, 58 cents. 
 
 KING COUNTY. 
 
 Total bonded'debt $ 26,000 00 
 
 Bonds consist of : * 
 
 Court house $ 7,000 00 
 
 Jail 10,000 00 
 
 Bridge 9,000 00 
 
 Bonds mature : $1,000, 1913; $7,000, 1934; $18,000, 1937. 
 Rate of interest : $25,000, 5 per cent. ; $1,000, 8 per cent. 
 *Tax rate for county purposes for 1898, 83^ cents. 
 
 KINNEY COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purpose!? for 1898, 65 cents. 
 
 "Tax in excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 20— T. C. 
 
306 AppfiNDix A.' '.' *' 
 
 KNOX. COUNTY. 
 
 Total bonded debt ........$ 59,500 00 
 
 Bonds consist of : 
 
 Court house .... $ 
 
 Jail 
 
 Bridge 
 
 Bonds mature : April 10, 1938. 
 
 Tax rate for county, purposes for 1898, 65 cents. In addition, 
 a local school tax in some districts. 
 
 LAMAE COUNTY. 
 
 Total bonded debt $ 134,000 00 
 
 Bonds consist of : 
 
 Court house $134,000 00 
 
 Bonds mature : $90,000, 1935 ; $44,000, 1937. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 47 cents. 
 
 LAMPASAS COUNTY. 
 
 Total bonded debt ■ $ 43,500 00 
 
 Bonds consist of : 
 
 Court house $ 24,000 00 
 
 Jail 2,500 00 
 
 Bridge 17,000 00 
 
 Bonds mature: $2,000, April 11, 1911; $7,000, May 14, 1910; 
 $3,000, April 10, 1912; $2,500, April rLO, 1911; $26,000, April 10, 
 1918; $3,000, April 10, 1919. 
 Eate of interest : $38,000, 5 per cent. ; $5,500, 6 per cent. 
 Tax rate for county purposes for 1898, 50 cents. 
 
 LA SALLE COUNTY. 
 
 Total bonded debt $ 46,925 00 
 
 Bonds consist of: 
 
 Eefunding $ 41,925 00 
 
 Bridge 5,000 00 
 
 Bonds mature: Eefunding, April 10, 1919, optional after 1909; 
 bridge, 1939, optional after 1919. 
 
 Eate of interest : Eefunding, 4 per cent. ; bridge, 4i per cent. 
 Tax rate for county purposes for 1898, 40 cents. 
 
Bonded Debts and Tax Rates of Counties. 307 
 
 LAVACA COUNTY. 
 
 Total bonded debt $ 111,600 00 
 
 Bonds consist of: 
 
 Bridge $ 31,600 00 
 
 Court house 80,000 00 
 
 Bonds mature : Bridge bonds, 1905 ; court house, 1937, optional 
 after 1903. 
 
 Eate of interest : $4,000, 7 per cent. ; $27,600, 6 per cent. ; 
 $80,000, 5 per cent. 
 
 Tax rate for county purposes for 1898, 54 cents. 
 
 LEE COUNTY. 
 
 Total bonded debt $ 38,000 00 
 
 Bonds consist of: 
 
 Court house $ 38,000 00 
 
 Bonds mature : 1 to 40 years from February 10, 1898. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 48| cents. 
 
 LEON COUNTY. 
 
 Total bonded debt $ 18,666 00 
 
 Bonds consist of: 
 
 Court house $ 4,000 00 
 
 Jail 7,500 00 
 
 Funding 7,166 00 
 
 Bonds mature: Court house, 1906, 1907; jail, 1914; funding, 
 1913, 1914 and 1916. 
 Eate of interest : Six per cent. 
 Tax rate for county purposes for 1898, 59 cents. 
 
 LIBERTY COUNTY. 
 
 Total bonded debt $ 35,757 00 
 
 Bonds consist of: 
 
 Court house $ 35,757 00 
 
 Bonds mature: August 15, 1935. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. Bonds owned 
 by State school fund. • 
 
308 Appendix A. 
 
 LIMESTONE COUNTY. 
 
 Total bonded debt $ 64,755 00 
 
 Bonds consist of: 
 
 Court house $ 50,000 00 
 
 Eoad and bridge 14,755 00 
 
 Bonds mature: Court house, 1937; road and bridge, 1906. 
 
 Eate of interest : 
 
 Tax rate for county purposes for 1898, 40 cents. 
 
 LIPSCOMB COUNTY. 
 
 Total bonded debt $ 3,500 00 
 
 Bonds consist of: 
 
 Court house $ 2,500 00 
 
 Bonds mature : April 10, 1903. 
 
 Eate of interest : Eight per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, a 
 local school tax of 30 cents. 
 
 LIVE OAK COUNTY. 
 
 Total bonded debt $ 30,750 00 
 
 Bonds consist of: 
 
 Eecord vault $ 
 
 Jail 
 
 Bridge 
 
 Bonds mature: Eecord vault, 1907; jail, 1903; bridge, 1934. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 LLANO COUNTY. 
 
 Total bonded debt $ 74,500 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Jail ; ; . . 13,500 00 
 
 Bridge 
 
 Bonds mature : Court house, February 14, 1919 ; jail, February 
 16, 1915; bridge, February 14, 1919. 
 Eate of interest : $61,000, 4^ per cent. ; $13,500, 6 per cent. 
 Tax rate for county purposes for 1898, 58 cents. 
 
Bonded Debts and Tax Rates of Counties. 309 
 
 loving county. 
 
 Total bonded debt $ g 000 oo 
 
 Bonds consist of: 
 
 Court house $ 6,000 00 
 
 Bonds mature: 1913. 
 
 Bate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 30 cents. 
 
 Loving county was disorganized by tlie Twenty-fifth Legislature, 
 and is now attached to Beeves county, with tha above bonds out- 
 standing against it. 
 
 LUBBOCK COUNTY. 
 
 Total bonded debt $ le^ooo 00 
 
 Bonds consist of: 
 
 Court house and jail $ 16,000 00 
 
 Bonds mature: 1937. 
 
 Bate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 MADISON COUNTY. 
 
 Total' bonded debt $ 24,000 00 
 
 Bonds consist of: 
 
 Court house $ 23,000 00 
 
 Jail 1,000 00 
 
 Bonds mature: $23,000, August 13, 1934; $1,000, February 15, 
 1906. 
 Bate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 I 
 
 MARION COUNTY. 
 
 Total bonded debt $ 380,000 00 
 
 Bonds consist of: 
 
 Bonds mature: Some past due; balance, 1905. 
 Bate of interest : $190,000, 6 per cent. ; $190,000, 8 per cent. 
 *Tax rate for county purposes for 1898, $1.20. 
 Negotiations are now pending for compromise of county's debt, 
 with fair show of consummation. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
310 Appendix A. . 
 
 MARTIN COUNTY. 
 
 Total bonded debt ? 31,500 00 
 
 Bonds consist of : 
 
 Court house and jail $ 16,000 00 
 
 Eoad and bridge 5,500 00 
 
 Bonds mature: Court house and jail, February 15, 1913; road 
 and bridge, April 21, 1914. 
 
 Bate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 $5,500 road and bridge bonds repudiated. 
 
 MASON COUNTY. 
 
 Total bonded debt $ 8,500 00 
 
 Bonds consist of: 
 
 Jail $ 8,500 00 
 
 Bonds mature: 1934, optional after 1899. 
 
 Bate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 33 cents. 
 
 MATAGORDA COUNTY. 
 
 Total bonded debt $ 44,820 00 
 
 Bonds consist of : 
 
 Court house $25,000 00 
 
 Jail 8,500 00 
 
 Bridge 11,320 00 
 
 Bonds mature: Bridge, September 10, 1911; court house, No- 
 vember 15, 1932; jail, December 10, 1932. 
 Rate of interest : Four and six per cent. 
 Tax rate for county purposes for 1898, 50f cents. 
 
 MAVERICK COUNTY. 
 
 Total bonded debt $ 18,902 00 
 
 Bonds consist of: 
 
 Court house $ 4,300 00 
 
 Bridge 14,602 00 
 
 Bonds mature : $9,000, 1910 ; $4,300, 1912 ; $5,602, 1919. 
 Rate of interest 5 $13,300, 6 per cent. ; $5,602, 4 per cent. 
 Tax rate for county purposes for 1898, 45 cents. 
 
Bonded Debts and Tax Kates of Counties. 311 
 
 m'cullocb: county. 
 
 Total bonded-debt $ 45^^00 00 
 
 Bonds consist of : 
 
 Court house $ 33,000 00. 
 
 Bridge 13^100 00 
 
 Bonds mature: Court house, 1939; bridge, 1934. 
 
 Eate of interest: Court house, 3 per cent.; bridge, 6 per cent. 
 
 *Tax rate for county purposes for 1898, 72 cents. 
 
 m''lennan county. 
 
 Total bonded debt •.$ 107,485 00 
 
 Bonds consist of: 
 
 Court house and jail $ 22,500 00 
 
 Bridge 84,985 00 
 
 Bonds mature: $3,500,. 1900; $13,000, 1901; $6,000, 1907; 
 ",000, 1909; $4,985, 1925. 
 Eate of interest : $4,985, 5 per cent. ; $102,500, 6 per' cent. 
 Tax rate for county purposes for 1898, 40 cents. 
 
 m'mullen county. 
 
 Total bonded debt $ 3^500 00 
 
 Bonds consist of: 
 
 Bridge $ 3,500 00 
 
 Bonds mature : 40 years. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 40 cents. 
 
 MEDINA county. 
 
 Total bonded debt $ 33,000 00 
 
 Bonds consist of: 
 
 Court house $ 25,000 00 
 
 Jail ; 8,000 00 
 
 Bonds mature : February 14, 1908. 
 
 Bate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 62 cents. 
 
 *Tax in excess of constitutional limit of 65 cents, special talx, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
3)2 Appendix A. 
 
 MENARD COUNTY. 
 
 Total bonded debt $ 13,790 00 
 
 Bonds consist of : 
 
 Court house and jail $ 13,790 00 
 
 Bonds mature : First issue, 1940 ; second issue, 1935. 
 
 Kate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. In addition, a 
 local school tax of 20 cents. 
 
 MIDLAND COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 57 cents. In addition, a 
 local school tax of 20 cents in District No. 1. 
 
 MILAM COUNTY. 
 
 Total bonded debt $ 159,372 50 
 
 Bonds consist of : 
 
 Court house and jail $ 
 
 Eoad and bridge 
 
 Bonds mature: $25,000, April 1, 1889; $2,000, April 1, 1892; 
 $7,905, April 1, 1908; $6,000, April 1, 1909; $12,167.50, April 1, 
 1911; $106,300, May 15, 1935. 
 
 Eate of interest : $53,072.50, 6 per cent. ; $106,300, 5 per cent. 
 
 Tax rate for county purposes for 1898, 58^ cents. Bonds all held 
 by Milam county school fund. 
 
 MILLS COUNTY. 
 
 Total bonded debt $ 21,000,00 
 
 Bonds consist of: 
 
 Court house $ 14,000 00 
 
 Bridge 7,000 00 
 
 Bonds mature : Court house, April 10, 1938 ; bridge, March 17, 
 1910. 
 Eate of interest : Five per cent. 
 *Tax rate for county purposes for 1898, 67^ cents. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, as authorized by 
 Art. 8, Sec. 9, of the Constitution. 
 
BoNDEu Debts and Tax Rates op Counties. 313 
 
 MITCHELL OOUKTY. 
 
 Total bonded debt ^ 74,350 00 
 
 Bonds consist of: 
 
 Court house and jail $ 45,000 00 
 
 Bridge 37^500 00 
 
 Funding 3^050 00 
 
 Bonds mature : 1898, 1899, 1904, 1905, 1910. 
 Rate of interest : Court house and jail, 7 and 8 per cent. ; bridge, 
 8 per cent. ; funding, 5 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, a 
 local school tax of 20 cents. 
 
 The bonds of Mitchell county are being litigated, the county re- 
 funding such as arp held to be valid by the court. 
 
 MONTAGUE COUNTY. 
 
 Total bonded debt $ 500 00 
 
 Bonds consist of: 
 
 Court house $ 500 00 
 
 Bonds mature : Past maturity. 
 
 Rate of interest : Eight per cent. 
 
 Tax rate for county purposes for 1898, 40 cents. 
 
 MONTGOMERY COUNTY. 
 
 Total bonded debt $ 31,000 00 
 
 Bonds consist of: 
 
 Court house and jail $ 21,000 00 
 
 Bonds mature : $13,000, 1915 ; $8,000, 1939. 
 
 Rate of interest : Five and six per cent. 
 
 Tax rate for county purposes for 1898, 63 cents. 
 
 MOORE COUNTY. 
 
 Total bonded debt $ 3,000 00 
 
 Bonds consist of: 
 
 Court house $ 3,000 00 
 
 Bonds mature : April 10, 1907. 
 
 Rate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. In addition, a 
 local school tax which is 15 cents in district 1, and 5 cents in dis- 
 trict 5. 
 
314 Appendix A.. 
 
 MOEEIS COUNTY. 
 
 Total bonded debt $ 9.966 67 
 
 Bonds consist of : 
 
 Jail $ 9,966 67 
 
 Bonds mature: 1909. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 MOTLEY COUNTY. 
 
 Total bonded debt $ 15,000 00 
 
 Bonds consist of : 
 
 Court house $ 13,000 00 
 
 Eoad and bridge 3,000 00 
 
 Bonds mature : $13,000, 1933 ; $2,000, 1912. 
 Eate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, 75 cents. In addition, 
 a local school tax of 10 cents. 
 
 NACOGDOCHES COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 40 cents. 
 
 NEWTON COUNTY. » 
 
 Total bonded debt $ 5,500 00 
 
 Bonds consist of : 
 
 Jail $ 5,500 00 
 
 Bonds mature : 10 years, optional after 5 years. 
 
 Eate of interest: Five per cent. 
 
 *Tax rate for county purposes for 1898, 90 cents. 
 
 NOLAN COUNTY. 
 
 Total bonded debt $ 31,000 0% 
 
 Bonds consist of : 
 
 Court house redemption $ 8,000 00 
 
 Court house and jail 23,000 00 
 
 Bonds mature: Court house redemption, 1907; court house and 
 
 jail, past due. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, as authorized by 
 Art. 8, Sec. 9, of the Constitution. 
 
BoNDEB Debts and Tax Rates of Counties. 315 
 
 Rate of interest: Court. house redemption, 5 .pern cent. ;. court 
 house and jail, 8 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. • 
 
 Court house and jail bonds, $33,000, in dispute and litigation. 
 
 NUECES COUNTY. 
 
 Total bonded debt $ 35,445 00 
 
 Bonds consist of: 
 
 Court house and jail imp $ 
 
 Bridge 
 
 Bonds mature : Court house and jail improTement, 5 to 40 years; 
 bridge, 1914. 
 
 Eate of interest: Count house and jail improvement, 4^ per 
 cent. ; bridge, 6 per cent. 
 
 Tax rate for county purposes for- 1898, 52 cents. 
 
 OCHILTREE COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 OLDHAM COUNTY. 
 
 Total bonded debt $ 11,000 00 
 
 Bonds consist of: 
 
 Bridge $ 11,000 00 
 
 Bonds mature: 1906. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 ORANGE COUNTY. 
 
 Total bonded debt. $ 35,000 00 
 
 Bonds consist of : 
 
 Court house $ 35,000 00 
 
 Bonds mature : 1938, optional after 5 years. 
 
 Eate of interest : $33,500, 5 per cent. ; $1,500, 6 per cent. 
 
 Tax rate for county purposes for 1898, 44 cents. 
 
 PALO PINTO COUNTY'. 
 
 Total bonded debt $ 37,811 00 
 
 Bonds consist of : 
 
 Court house $ 5,000 00 
 
 Bridge 32,811 00 
 
316 Appendix A. 
 
 Bonds mature : Court house, $1,000, 1898 ; $4,000, ; 
 
 bridge, $4,500, 1903; $24,000, 1915; $1,500, 1912; $2,811, 1917. 
 Bate of interest : Six per cent. 
 Tax rate for county purposes for 1898, 45 cents. 
 
 PANOLA COUNTY. 
 
 Total bonded debt $ 9,000 00 
 
 Bonds consist of : 
 
 Bridge $ 9,000 00 
 
 Bonds mature: August 9, 1937. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 PARKER COUNTY. 
 
 Total bonded debt $ 17,712 00 
 
 Bonds consist of: 
 
 One manuscript bond, to secure the 
 school fund for money received 
 
 for school land sold $ 17,712 00 
 
 Bonds mature : Payable at option of the county. 
 
 Eate of interest: Bight per cent. 
 
 Tax rate for county purposes for 1898, 45 cents. 
 
 PECOS COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 42J cents. 
 
 POLK COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 45 cents. 
 
 POTTER COUNTY. 
 
 Total bonded debt $ 30,000 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail 
 
 Bonds mature: $20,000, 1938; $10,000, 1905. 
 
 Eate of interest: Six per cent. 
 
 *Tax rate for county purposes for 1898, 80 cents. 
 
 Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
Bonded Debts and Tax Ratjss of Counties. 317 
 
 presidio county. 
 
 Total bonded debt $ 8 j, 
 
 Bonds consist of : 
 
 Court house a _ 
 
 Jail 
 
 Bonds mature : 1901. 
 
 Eate of interest : Eight per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 RAINS COUNTY. 
 
 Total bonded debt $ j^^500 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Jail 
 
 Vault ......... 
 
 Bonds mature: Court house, June 2, 1894; jail, August 18, 
 1903; vault, September 14, 1906. 
 Eate of interest : Six and eight per cent. 
 Tax rate for county purposes for 1898, 65 cents. 
 
 RANDALL COUNTY. 
 
 Total bonded debt $ 18,OO0 00 
 
 Bonds consist of : 
 
 Court house $ 8,000 00 1 
 
 Bridge 5,000 00 
 
 Jail 5,000 00 
 
 Bonds mature : 1936. 
 
 Eate of interest : Five per cent. 
 
 *Tax rate for county purposes for 1898, 80 cents. 
 
 red RIVER COUNTY. 
 
 Total bonded debt $ 40,000 00 
 
 Bonds consist of : 
 
 Court house $ 8,000 00 
 
 Jail 23,000 00 
 
 Bridge 9,000 00 
 
 Bonds mature: Court house, 1899; jail, $11,500, August 10, 
 
 *Tax in excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
818 ■' Appendix A. 
 
 1903; $3,000, March 2, 1904; $2,500,' May 13, 1904; $3,000, June 
 13, 1905; $3,000, April 10, 1906; bridge, August 15, 1909. 
 
 Eate of interest. Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 EBEVBS COUNTY. 
 
 Total bonded debt $ 29,750 00 
 
 Bonds consist of : 
 
 Court house and jail $ 
 
 Eoad and bridge 
 
 General county 
 
 Bonds mature: Court house and jail, 1915 and 1916; road and 
 bridge, 1912; general county, 1910. 
 
 Eate of interest: Court house and jail, 5 per cent, and 6 per 
 cent. ; road and bridge, 6 per cent. ; general county, 6 per cent. 
 Tax rate for county purposes for 1898, 47^ cents. 
 
 HEFU6I0 COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 26| cents. 
 
 ROBERTS COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 40 cents. In addition, 
 a local school tax of 20 cents. 
 
 UOBER'rSON COUNTY. 
 
 Total bonded debt $ 57,660 00 
 
 Bonds consist of : 
 
 Court house and jail $ 9,350 00 
 
 Bridge 48,310 00 
 
 Bonds mature : Court house and jail, $3,000, August 19, 1913 ; 
 $6,350, February 12, 1937; bridge, $6,380, February 13, 1913; 
 $7,750, November 13, 1933; $3,600, May 10, 1937; $15,500, August 
 ]5, 19.35 ; $2;080, August 15, 1935; $13,000, August 12, 1936. 
 
 Eate of interest : $22,950, 5 per cent. ; $34,710, 6 per cent. 
 
 Tax rate for county purposes for 1898, 46 cents.' 
 
Bonded Debts and Tax Eatbs of Counties. 319 
 
 rockwall cotjntt. 
 
 Total bonded debt $ 1^^500 00 
 
 Bonds consist of : 
 
 Court house $ 14^000 00 
 
 J^il 2,000 00 
 
 bridge 1^500 OO 
 
 Bonds mature : Court house, 1910 j jail, 1903 ; bridge, 1903. 
 
 Rate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 58^ cents. 
 
 RUNNELS COUNTY. 
 
 Total bonded debt $ ^9^000 00 
 
 Bonds consist of : 
 
 Court house $ 35,500 00 
 
 Jail 9^000 00 
 
 Bridge 34^500 00 
 
 Bonds mature : Court house, 1915 ; jail, 1901 ; bridge, 1925. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 RUSK COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for county purposes for 1898, 30 cents. 
 
 SABINE COUNTY. 
 
 Total bonded debt $ 5,200 00 
 
 Bonds -consist of: 
 
 Bonding scrip $ 5,200 00 
 
 Bonds mature: $2,200, 1903; $3,000, 1913. 
 
 Eate of interest : Eight per cent. 
 
 *Tax rate for county purposes for 1898, 75 cents. 
 
 SAN AUGUSTINE COUNTY. 
 
 Total bonded debt ; $ 18-,600 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Jail 
 
 Bonds mature: $7,100, 1905; $4,000, 1921; $7,500, 1920. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 *Tax in excess of constitutional limit oil 65 cents, special tax, as authorized by 
 Art. 8, Sec. 9, of the Constitution. 
 
320 Appendix A. 
 
 SAN JACINTO COUNTY. 
 
 Total bonded debt $ 16,000 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail 
 
 Bridge 
 
 Bonds mature : $2,500, 1902 ; $2,500, 1919 ; $11,000, 1939. 
 Eate of interest : $13,500, 5 per cent. ; $2,500, 6 per cent. 
 Tax rate for county purposes for 1898, 62 cents. 
 
 SAN PATKICIO COUNTY. 
 
 Total bonded debt $ , 40,300 00 
 
 Bonds consist of : 
 
 Court house and jail $ 37,300 00 
 
 Bridge 3,000 00 
 
 Bonds mature : 1933, 1934, 1935, 1940. 
 
 Eate of interest : Six per cent. 
 
 *Tax rate for county purposes for 1898, 80^ cents. 
 
 SAN SABA COUNTY. 
 
 Total bonded debt $ 16,700 00 
 
 Bonds consist of: 
 
 Jail improvement .$ 3,700 00 
 
 Bridge . '. 13,000 00 
 
 Bonds mature: Jail improYement, 5 to 20 years, dated Novem- 
 ber, 1898, and January, 1899 ; bridge, April 10, 1900 to 1907. 
 
 Eate of interest: Jail improvement, 5 per cent.; bridge, 6 per 
 cent. 
 
 Tax rate for county purposes for 1898, 52 cents. 
 
 SCURRY COUNTY. 
 
 Total bonded debt $ 19,000 00 
 
 Bonds consist of: 
 
 Court house and jail $ 10,500 00 
 
 Bridge 8,500 00 
 
 Bonds mature: Court house and jail, April 4, 1939; bridge, 
 April 4, 1938. 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. In addition, 
 a local school tax in some districts. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
Bonded Debts and Tax Rates of Counties. 321 
 
 shackelford county. 
 
 Total bonded debt $ 59,500 00 
 
 Bonds consist of: 
 
 Court house $ 41,500 00 
 
 Jail 1,000 00 
 
 Bridge 17^000 GO 
 
 Bonds mature: Court house, 1900; jail, at option of county; 
 bridge, 10 years, at option of county. 
 
 Bate of interest: Court house, 6 per cent.; jail, 6 per cent.; 
 bridge, 5 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 SHELBY COUNTY. 
 
 Total bonded debt. $ 38,317 00 
 
 Bonds consist of: 
 
 Court house and Jail $ 38,317 00 
 
 Bonds mature: April 10, 1898, 1899, 1900, 1901, 1902. 
 
 Eate of interest : Five per cent. 
 
 *Tax rate for county purposes for 1898, 70 cents. 
 
 SHERMAN COUNTY. 
 
 Total bonded debt $ 5,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 5,000 00 
 
 Bonds mature: 1901. 
 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, a 
 local school tax of 10 cents. 
 
 SMITH COUNTY. 
 
 Total bonded debt $ 119=900 00 
 
 Bonds consist of: 
 
 E. E. subsidy refunding $109,300 00 
 
 Court house 10,700 00 
 
 Bonds mature: E. E. subsidy refunding, April 10, 1937; court 
 house, April 10, 1899. 
 
 Eate of interest: E. E. subsidy refunding, 5 per cent.; court 
 
 house, 6 per cent. 
 
 Tax rate for county purposes for 1898, 62 cents. 
 
 *Tax in excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 31— T. O. 
 
822 Appendix A. 
 
 SOMERVELL CODNTT. 
 
 Total bonded debt $ 16,364 00 
 
 Bonds consist of : 
 
 Court house • $ 13,123 00 
 
 Jail 4,141 00 
 
 Bonds mature: Court house. May 35, 1908; jail. May 13, 1916. 
 
 Rate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 STARE COUNTY. 
 
 Total bonded debt $ 16,000 00 
 
 Bonds consist of: 
 
 Court house and jail $ 10,500 00 
 
 County scrip 5,500 00 
 
 Bonds mature: 1910 and 1939. 
 
 Eate of interest : Court house and jail, 5 per cent. ; county scrip, 
 6 per cent. 
 *Tax rate for county purposes for 1898, 83 cents. 
 
 STEPHENS COUNTY. 
 
 Total bonded debt $ 30,000 00 
 
 Bonds consist of: 
 
 Court house $ 8,000 00 
 
 Bridge 13,000 00 
 
 Bonds mature: Court house, 1938; bridge, 1937. 
 
 Rate of interest : 
 
 Tax rate for county purposes for 1898, 36 cents. 
 
 STERLING COUNTY. 
 
 Total bonded debt $ 1,500 00 
 
 Bonds consist of: 
 
 Court house $ 1,500 00 
 
 Bonds mature: Option of county. Cash on hand now to pay 
 bonds. 
 
 Rate of interest : Bight per cent. 
 
 Tax rate for county purposes for 1898, 43 cents. 
 
 *Tax in excess of constitutional limit of 85 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
Bonded Debts and Tax Rates of Counties. 
 
 323 
 
 STONEWALL COUNTY. 
 
 Total bonded debt $ 43^^40 qq 
 
 Bonds consist of : 
 
 Court house and jail $ 33,240 00 
 
 bridge 30,500 00 
 
 Bonds mature: $32,240, 1910; $4,000, 1915; $7^500, 1937. 
 Eate of interest: $33,240, 6 per cent.; $4,000, 5A per cent.; 
 $7,500, 5 per cent. 
 
 *Tax rate for county purposes for 1898, 85 cents. 
 
 SUTTON COUNTY. 
 
 Total bonded debt $ 23,000 00 
 
 Bonds consist of: 
 
 Court house and jail $ 32,000 00 
 
 Bonds mature: February 13, 1936, optional after 1902. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 52| cents. 
 
 SWISHEE COUNTY. 
 
 Total bonded debt $ 3^000 00 
 
 Bonds mature : 
 
 Court house and jail $ 2,000 00 
 
 Bonds mature : 
 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, a 
 local school tax of 30 cents. 
 
 TARRANT COUNTY. 
 
 Total bonded debt $ 489,000 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Bridge 
 
 Bonds mature : $420,000, 2 to 30 years; $69,000, 10 to 40 years, 
 with option to redeem all on or before 1909. 
 Eate of interest : Four per cent. 
 Tax rate for county purposes for 1898, 65 cents. 
 Bonds all refunding bondsi which bore 5 per cent, before refunded. 
 
 *Tax In excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
324 , Appendix A. 
 
 TAYLOR COUNTY. 
 
 Total bonded debt $ 48,000 00 
 
 Bonds consist of : 
 
 Court house $ 30,000 00 
 
 Jail 15,000 00 
 
 Eoad and bridge 3,000 00 
 
 Bonds mature: Court house, 1938; jail, 1935; road and bridge, 
 1906. 
 
 Eate of interest : Court house, 6 per cent. ; jail, 5 per cent. ; road 
 and bridge, $3,000, 8 per cent. ; $1,000, 7 per cent. 
 
 Tax rate for county purposes for 1898, 43 cents. In addition, a 
 local school tax in some districts. 
 
 THEOCKMOETON COUNTY. 
 
 Total bonded debt $39,000 00 
 
 Bonds consist of: 
 
 Court house $ 17,000 00 
 
 Jail 13,000 00 
 
 Bridge 9,000 00 
 
 Bonds mature : Court house, September 15, 1905 ; November 15, 
 1905; February 15, 1906; April 15, 1906; jail, November 17, 1923; 
 bridge. May 16, 1934. 
 
 Kate of interest: Court house, 5 per cent.; jail, 6 per cent.; 
 bridge, 6 per cent. 
 
 Tax rate for county purposes for 1898, 65 'cents. In addition, a 
 local school tax, which is 15 and 30 cents in different precincts, of 
 county. 
 
 TITUS COUNTY. 
 
 Total bonded debt $ 30,000 00 
 
 Bonds consist of: 
 
 Court house and jail $ 35,000 00 
 
 Eoad and bridge 5,000 00 
 
 Bonds mature: Court house, December 10, 1935; road and 
 bridge, March 11, 1938. 
 Eate of interest : Six per cent. 
 Tax rate for county purposes for 1898, 65 cents. 
 
 TOM GREEN COUNTY. 
 
 Total bonded debt $ 40,000 00 
 
 Bonds consist of: 
 
 Court house and jail $ 10,000 00 
 
 Bridge 30,000 00 
 
BoNDEp Debts and Tax Rates of Counties. 825 
 
 Bonds mature: Court house, 1908 to 1938; bridge, $16,000, Oc- 
 tober 10, 1908, to October 10, 1928; $6,000, December 22, 1898, to 
 December 22, 1918; $8,000, November 13, 1903, to November 13, 
 1923. 
 
 Eate of interest : $4,000, 6 per cent. ; $36,000, 5 per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. In addition, a 
 local school tax of 20 cents in some parts of the county. 
 
 TEAVIS COUNTY. 
 
 Total bonded debt $ 163,500 00 
 
 Bonds consist of : 
 
 Bridge $163,500 00 
 
 Bonds mature: $74,000, May 12, 1907; $5,000, December 6, 
 1908; $10,000, December 22, 1908; $10,000, February 12, 1909; 
 $13,000, June 6, 1899; $22,000, July 6, 1909, $11,000; May 17, 
 1910; $9,000, August 13, 1910; $9,500, November 15, 1899; all 
 optional, to be paid by the county now. 
 
 Kate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 45 cents. 
 
 TRINITY COUNTY. 
 
 Total bonded debt $ 9,887 00 
 
 Bonds consist of: 
 
 Court house and jail $ 8,087 00 
 
 Bridge 1.800 00 
 
 Bonds mature : Court house and jail, 1909 ; bridge, 1918. 
 
 Kate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. 
 
 TTLEK COUNTY. 
 
 Total bonded debt $ 36,000 00 
 
 Bonds consist of: 
 
 Court house and jail $ 
 
 Bridge 
 
 Bonds mature : Court house, 1906 ; jail, 1902 ; bridge, 1912. 
 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
326 AlTBNDIX A. 
 
 UPSHUR eOUNTX. 
 
 Total bonded debt ,. $ 31,500 00 
 
 Bonds consist of: 
 
 Courthouse $ 21,500 00 
 
 Jail • 3,000 00 
 
 Bridge '^,000 00 
 
 Bonds mature : Court house, 1928 ; Jail, 1910 ; bridge, 1911. 
 Rate of interest: Court house, 5 per cent.; jail, 6 per cent.; 
 bridge, 6 per cent. 
 Tax rate for county purposes for 1898, 65 cents. 
 
 UVALDE COUNTY. 
 
 Total bonded debt , $ 39,500 00 
 
 Bonds consist of: 
 
 Court house and jail :$ 11,000 00 
 
 C. H. & J. ref 28,500 00 
 
 Bonds mature: 1919. 
 
 Rate of interest : Four per cent. 
 
 Tax rate for county purposes for 1898, 53 cents. 
 
 VAL VERDE COUNTY. 
 
 Total bonded debt $ 30,000 00 
 
 Bonds consist of: 
 
 Court house refunding $ 30,000 00 
 
 Bonds mature : 5 to 40 years, commencing 1903. 
 
 Rate of interest: Fiv^ per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 VAN ZANDT COUNTY. 
 
 Total bonded debt $ 82,000 00 
 
 Bonds consist of: 
 
 Court house $ 61,000 00 
 
 Jail 17,000 00 
 
 Bridge 4,000 00 
 
 Bonds mature: Court house, 1934; jail, 1909; bridge, April 10, 
 1900. 
 Rate of interest : $78,000, 6 per cent. ; $4,000, 8 per cent. 
 Tax rate for county purposes for 1898, 63^ cents. 
 $49,000 of bonds held by county school fund. 
 
Bonded Debts and Tax Rates op Counties. .32'7 
 
 victoria county. 
 
 Total bonded debt $ 90^050 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Jail ......... 
 
 Bridge 
 
 Bonds mature : 1899, 1901, 1913, 1914 and 1936. 
 
 Kate of interest : $2,000, 7 per cent. ; balance 5 and 6 per cent. 
 
 Tax rate for county purposes for 1898, 47^ cents. 
 
 WALKER COUNTY. 
 
 Total bonded debt .". .$ 30,980 00 
 
 Bonds consist of: 
 
 Court house $ 
 
 Funding 
 
 Bonds mature: Court house, 1903; funding, 1913. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 waller COUNTY. 
 
 Total bonded debt $ 63,500 00 
 
 Bonds consist of: 
 
 Court house $ 31,000 00 
 
 Jail 10,000 00 
 
 Koad and bridge 33,500. 00 
 
 Bonds mature: Court house, November, 1909; jail, November, 
 1906 ; road and bridge, November, 1906. 
 
 Eate of interest : Court house, 4^ per cent. ; jail, 6 per cent. ; road 
 and bridge, 6 per cent. 
 
 Tax rate for county purposes for 1898, 63 cents. 
 
 WARD COUNTY. 
 
 Total bonded debt $ 17,500 00 
 
 Bonds consist of: 
 
 Court house and jail. $ 16,000 00 
 
 Bridge 1,500 00 
 
 Bonds mature : 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. In addition, 
 a looal school tax, of 15 and 30 cents in different precincts of county. 
 
328 AiTENDix A. 
 
 WASHINGTON COUNTY. 
 
 Has no bonded debt. . 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 WEBB COUNTY. 
 
 Total bonded debt $ 9,974 10 
 
 Bonds consist of : 
 
 Court house and jail $ 6,974 10 
 
 Eoad and bridge 3,000 00 
 
 Bonds mature : Court house and jail, October 33, 1899 ; road and 
 bridge, April 4, 1911. 
 
 Rate of interest ; Six per cent. 
 
 Tax rate for county purposes for 1898, 60 cents. 
 
 WHAKTON COUNTY. 
 
 Total bonded debt $ 86,000 00 
 
 Bonds consist of: 
 
 Court house and jail $ 13,000 00 
 
 Court house funding 37,500 00 
 
 Bridge fuading 46,500 00 
 
 Bonds mature : Court house and jail, 1903 ; Court house fund- 
 ing, 1938 ; $33,5.00, bridge funding, 1938 ; $33,000, bridge funding, 
 1939. 
 
 Eate of interest: Oaurt house and jail, 6 per cent.; Court house 
 funding, 5 per cent. ; bridge funding, $33,500, 5 per cent. ; $33,000, 
 4| per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
 WHEELER COUNTY. 
 
 Total bonded debt $ 39,313 68 
 
 Bonds consist of : 
 
 Court house and jail $ 39,313 68 
 
 Bonds mature: $18,000, 1900; $6,000, 1908; $1,000,, 1909; 
 $1,313.68, 1907; $3,000, 1904. 
 
 Eate of interest: $33,000, 8 per cent.; $6,313.68, 7 per cent. 
 
 Tax rate for county purposes for 1898, 65 cents. 
 
Bonded Debts and Tax Rates of Counties. S29 
 
 WICHITA COUNTY. 
 
 Total bonded debt $ gg^sso 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Jail ......... 
 
 Bridge 
 
 Funding , 
 
 Bonds mature: $3,730, 1908; $10,000, 1914; $16,000, 1915; 
 $4,000, 1905; $1,000, 1908; $30,000, 1939; $3,120, 1910. 
 Eate of interest : Pour, five and six per cent. 
 Tax rate for county purposes for 1898, 65 cents. 
 
 wilbargek ootjntx. 
 
 Total bonded debt $ 68,003 00 
 
 Bonds consist of: 
 
 Jail $ 4,043 00 
 
 Bridge 46,000 00 
 
 Funding 17,960 00 
 
 Bonds mature : Jail, 1895 ; bridge, 1939 ; funding, 1911. 
 Rate of interest : $4,043, jail, 8 per cent. ; bridge, 4 per cent."; 
 funding, 6 per cent. 
 
 *Tax rate for, county purposes for 1898, 75 cents. In addition, 
 a local school tax of 30 cents. 
 
 WILLIAMSON COUNTY. 
 
 Total bonded debt $ 54^000 00 
 
 Bonds consist of: 
 
 Jail $ 13,000 00 
 
 Record vault 5,000 00 
 
 Bridge . . ., 36,000 00 
 
 Bonds mature: $31,000 payable on demand; $33,000, 1938, 
 optional after 1908. 
 Eate of interest : Five per cent. 
 Tax rate for county purposes for 1898, 33 cents. 
 
 *Tax in excess of constitutional limit of 65 cents, special tax. authorized by Art. 
 8, Sec. 9, of the Constitution. 
 
330 Appendix A. 
 
 WILSON COUNTY. 
 
 Total bonded debt $ 20,000 00 
 
 Bonds consist of: 
 
 Court house refunding $ 15,000 00 
 
 Bridge 6,000 00 
 
 Bonds mature : Court house, 1907 ; bridge, 1901. 
 
 Bate of interest • Court house, 5 per cent. ; bridge, 6 per cent. 
 
 Tax rate for county purposes for 1898, 53 cents. 
 
 WISE COUNTY. 
 
 Total bonded debt $ 12,500 00 
 
 Bonds consist of : 
 
 Court house $ 12,500 00 
 
 Bonds mature : 1935. 
 
 Eate of interest : Five per cent. 
 
 Tax rate for county purposes for 1898, 55 cents. 
 
 ■ ■ ■ 1 
 
 WOOD COUNTY. 
 
 Total bonded debt $ 4,500 00 
 
 Bonds consist of: 
 
 Koad and bridge $ 4,500 00 
 
 Bonds mature : August 18, 1903. 
 
 Eate of interest: Six per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 County is further indebted, though not bonded, $15,905.69, be- 
 longing to school fund of county, borrowed by court house and jail 
 fund. 
 
 YOUNG COUNTY. 
 
 Total bonded debt $ 34,000 00 
 
 Bonds consist of : 
 
 Court house $ 
 
 Bridge 
 
 Bonds mature : 1916. 
 
 Eate of interest : Four per cent. 
 
 Tax rate for county purposes for 1898, 54 cents. 
 
Bonded Debts and Tax Rates of Counties. 331 
 
 zapata county. 
 
 Total bonded debt ^ 
 
 Bonds consist of : 
 
 $ 
 
 Bonds mature : 
 
 Eate of interest : 
 
 *Tax rate for county purposes for 1898, 75 cents. 
 
 ZAVALA COUNTY. 
 
 Total bonded debt $ ^ ^^^ „^ 
 
 Bonds consist of: 
 
 Court house and jail $ y^gOO 00 
 
 Bonds mature: 1938. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for county purposes for 1898, 50 cents. 
 
 EECAPITULATION. 
 
 COUNTY. 
 
 BONDED DEBT. 
 
 Anderson $ ig^oOO 00 
 
 Angelina 
 
 ■Aransas 36,180 00 
 
 Archer 41,626 50 
 
 Armstrong 19,950 00 
 
 Atascosa 39,500 00 
 
 Austin 18,000 00 
 
 Bandera 13,115 00 
 
 Bastrop , _ 83,000 00 
 
 Baylor 55,428 00 
 
 Bee 43,110 00 
 
 Bell 114,000 00 
 
 Bexar 1,102,000 00 
 
 Blanco 34,500 00 
 
 Borden 2\014 00 
 
 TAX HATE 
 
 FOE COUNTY 
 
 PURPOSES. 
 
 $0.55 
 
 .50 
 .45 
 
 ;75 
 
 .85 
 
 .63 1-3 
 
 .45 
 
 .70 1-2 
 
 .47 
 
 .80 
 
 .40 
 
 .44 
 
 .57 
 
 .60 
 
 .61 
 
 *Tax in excess of constitutional limit of 65 cents, special tax, authorized by Art. 
 8, SeOi 9, of the Constitution. 
 
332 
 
 Appendix A. 
 
 TAX KATE 
 COUNTY. BONDED DEBT. FOK COUNTY 
 
 PUEPOSBS. 
 
 Bosque $ 24,000 00 $0.62 
 
 Bowie 59,000 00 .60 
 
 Brazoria 207,388 00 .83 
 
 Brazos '■ ■ ■ ■ 69,000 00 .62 
 
 Brewster 39,000 00 .50 
 
 Brown 38,900 00 .55 
 
 Burleson 31,000 00 .54 
 
 Briscoe 2,500 00 .65 
 
 Burnet 18,000 00 .36 
 
 Caldwell 69,391 50 .55 
 
 Calhoun 21,000 00 .45 
 
 Callahan 12,793 76 .45 
 
 Cameron 34,000 00 .50 
 
 Camp 9,500 00 .85 
 
 Carson 8,000 00 .50 
 
 Cass 6,000 00 .62 
 
 Castro 12,000 00 .60 
 
 Childress 56,870 00 .65 
 
 Chambers 9,015 00 .65 
 
 Cherokee 21,000 00 .50 
 
 Clay 43,000 00 .70 
 
 Coke 29,250 00 .95 
 
 Coleman 36,046 63 .50 
 
 Collin .37 
 
 Collingsworth 23,000 00 .65 
 
 Colorado 62,000 00 .60 
 
 Comal 56,500 00 .72 
 
 Comanche 49,500 00 .73 
 
 Concho 37,000 00 .43 
 
 Cooke 13,500 00 .50 
 
 Coryell 85,000 00 .55 
 
 Cottle 27,000 00 .65 
 
 Crockett 7,000 00 .40 
 
 Crosby .32 
 
 Dallam ' 15,000 00 .52 
 
 Dallas 249,000 00 .50 
 
 Deaf Smith 17,000 00 .55 
 
 Delta 46,000 00 .65 
 
 Denton 159,89a 68 M 
 
Bonded Bkbts and Tax Raies of Counties. 
 
 333 
 
 COUNTY. 
 
 BONDED DEBT. 
 
 DeWitt $ 99,385 00 
 
 Dickens 40,000 00 
 
 Dimmit 25,800 00 
 
 Donley 24,000 00 
 
 Duval 29,465 00 
 
 Eastland 47,036 59 
 
 Ector 
 
 Edwards 
 
 Ellis 
 
 El Paso 
 
 Erath 
 
 Falls 
 
 Fannin 
 
 Fayette 
 
 Fisher 
 
 Floyd 
 
 Foard 
 
 Fort Bend 
 
 Franklin 
 
 Freestone 
 
 Frio 
 
 Galveston 
 
 Gillespie 
 
 Glasscock 4,500 00 
 
 Goliad 84,500 00 
 
 Gonzales 63,000 00 
 
 Grayson 35,500 00 
 
 Gregg 33,000 00 
 
 Grimes 31,000 00 
 
 Guadalupe 27,000 00 
 
 Hale 11=000 00 
 
 Hall 36,950 00 
 
 Hamilton'.' 14,000 00 
 
 Hansford 14,000 00 
 
 Hardeman 58,000 00 
 
 Harris 130,000 00 
 
 Hardin 11.496 50 
 
 Harrison 1^0,320 00 
 
 Hartley 14,000 00 
 
 34,940 
 
 00 
 
 187,000 
 
 00 
 
 137,000 
 
 00 
 
 39,500 
 
 00 
 
 24,000 
 
 00 
 
 39,368 
 
 00 
 
 156,500 
 
 00 
 
 8,900 
 
 00 
 
 8,000 
 
 00 
 
 11,000 
 
 00 
 
 91,000 
 
 00 
 
 3,500 
 
 00 
 
 25,900 
 
 00 
 
 21,030 
 
 00 
 
 708,000 
 
 00 
 
 . TAX RATE 
 
 FOR COUNTY 
 
 PURPOSES. 
 
 $0.57 
 
 .82 
 
 .62 
 
 .52 
 
 .60 
 
 .60 
 
 .65 
 
 .81 3-3 
 
 .55 
 
 .62 1-2 
 
 .55 
 
 .52 
 
 .45 
 
 .50 
 
 .75 
 
 .65 
 
 .65 
 
 .55 
 
 .82 1-5 
 
 .51 
 
 .52 
 
 .67 
 
 .25 
 
 .60 
 
 .63 
 
 .43 
 
 .77 1-2 
 
 .50 
 
 .49 
 
 .75 
 
 .65 
 
 .60 
 1.00 
 
 .65 
 
 .60 
 
 .65 
 1.10 
 
 .75 
 
334 Appendix A. 
 
 TAX EATE 
 
 COUNTY. BONDED DEBT. FOE COUNTY 
 
 PURPOSES. 
 
 Haskell $ 53,480 00 $0.80 
 
 Hays 33,000 00 .60 
 
 Hemphill 13,000 00 .65 
 
 Henderson 15,839 00 .65 
 
 Hidalgo 24,825 00 .65 
 
 Hill 159,000 00 .50 
 
 Hood 47,500 00 .72 1-2 
 
 Hopkins 97,000 00 .62 
 
 Houston 40,463 05 .60 
 
 Howard 17,500 00 .60 
 
 Hunt 11,000 00 .471-2 
 
 Irion , 2,000 00 .60 
 
 Jack 28,000 00 .62 
 
 Jackson 48,050 00 .74 
 
 Jasper 19,987 47 .70 
 
 Jeff Davis .65 
 
 Jefferson 112,000 00 .90 
 
 Johnson 55,000 00 .51 
 
 Jones 43,621 05 .65 
 
 Karnes 75,780 00 .62 
 
 Kaufman 30,087 44 .52 
 
 Kendall 1,000 00 .45 
 
 Kent 38,000 00 1.10 
 
 Kerr 31,500 00 .50 
 
 Kimble • 21,172 00 .58 
 
 ?ang 26,000 00 .82 1-2 
 
 Kinney .65 
 
 Knox 59,500 00 .65 
 
 Lamar 134,000 00 .47 
 
 Lampasas 43,500 00 .50 
 
 La Salle 46,925 00 .40 
 
 Lavaea 111,600 00 .54 
 
 Lee 38,000 00 .48 1-3 
 
 Leon 18,666 00 .59 
 
 Liberty 35,757 00 .65 
 
 Limestone 64,755 00 .40 
 
 Lipscomb 2,500 00 .65 
 
 Live Oak 20,750 00 .50 
 
 Llano 74,500 00 .58 
 
Bonded Debts and Tax Rates of Counties. 
 
 335 
 
 COUNTY. 
 
 Loving 
 
 Lubbock ... 
 Madison ... 
 Marion .... 
 
 Mason 
 
 Matagorda . . 
 Martin .... 
 Maverick . . . 
 McCulloch . 
 McLennan . 
 McMullen .. 
 Medina .... 
 Menard .... 
 Midland . . . 
 
 Milam 
 
 Mills 
 
 Mitchell ... 
 Montague . . 
 Montgomery 
 
 Moore 
 
 Morris 
 
 Motley 
 
 Nacogdoches 
 Navarro .... 
 
 Newton 
 
 Nolan 
 
 Nueces 
 
 Ochiltree . . . 
 
 Oldham 
 
 Orange 
 
 Palo Pinto . . 
 
 Panola 
 
 Parker 
 
 Pecos 
 
 Polk 
 
 Potter 
 
 Presidio 
 
 Eains 
 
 Eandall 
 
 BONDED DEBT. 
 
 $ 6,000 00 
 
 16,000 00 
 
 34,000 00 
 
 380,000 00 
 
 8,500 00 
 
 44,830 00 
 
 31,500 00 
 
 18,903 00 
 
 46,100 00 
 
 107,485 00 
 
 3,500 00 
 
 33,000 00 
 
 13,790 00 
 
 159,373 
 
 50 
 
 31,000 
 
 00 
 
 74,550 
 
 00 
 
 500 
 
 00 
 
 31,000 
 
 00 
 
 3,000 
 
 00 
 
 9,966 
 
 67 
 
 15,000 
 
 00 
 
 
 5,500 
 
 00 
 
 31,000 
 
 00 
 
 35,445 
 
 00 
 
 11,000 
 
 00 
 
 35,000 
 
 00 
 
 37,811 
 
 00 
 
 9,000 
 
 00 
 
 17,713 
 
 00 
 
 
 30,000 00 
 
 86,000 00 
 
 10,500 00 
 
 18,000 00 
 
 TAX RATE 
 
 FOR COUNTY 
 
 PUKPOSES. 
 
 $0.30 
 
 .65 
 
 .60 
 
 1.20 
 
 .33 
 
 .50 3-4 
 .50 
 .45 
 .73 
 .40 
 .40 
 .63 
 .50 
 .57 
 
 .58 1-3 
 .67 1-3 
 .65 
 .40 
 .63 
 .55 
 .65 
 .75 
 .40 
 .45 
 .90 
 .65 
 .53 
 .60 
 .65 
 .44 
 .45 
 ;65 
 .45 
 
 .43 1-3 
 .45 
 .80 
 .65 
 .65 
 .80 
 
336 Appendix A. 
 
 TAX RATE 
 
 COUNTY. BONDED DEBT. FGK COTTNTT 
 
 PURPOSES. 
 
 Bed River $ 40,000 00 $0.65 
 
 Eeeves 39,750 00 .47 1-3 
 
 Befugio .26 1-4 
 
 Roberts -40 
 
 Robertson 57,660 00 .46 
 
 Rockwall 17,500 00 .58 1-3 
 
 Runnels 79,000 00 .60 
 
 Rusk .30 
 
 Sabine 5,200 00 .75 
 
 San Augustine 18,600 00 .65 
 
 San Jacinto 16,000 00 .62 
 
 San Patricio 40,300 00 .80 1-2 
 
 San Saba 16,700 00 .52 
 
 Scurry 19,000 00 .50 
 
 Shackelford 59,500 00 .65 
 
 Shelby 38,317 00 .70 
 
 Sherman 5,000 00 .65 
 
 Smith 119,900 00 .63 
 
 Somervell 16,264 00 .65 
 
 Starr 16,000 00 .83 
 
 Stephens 20,000 00 .36 
 
 Sterling 1,500 00 .42 
 
 Stonewall 43,740 00 .85 
 
 Sutton 22,000 00 .52 1-2 
 
 Swisher 2,000 00 .65 
 
 Tarrant 489,000 00 .65 
 
 Taylor : 48,000 00 .43 
 
 Throckmorton 39,000 00 .65 
 
 Titus 30,000 00 .65 
 
 Tom Green 40,000 00 .50 
 
 Travis 163,500 00 .45 
 
 Trinity 9,887 00 .55 
 
 Tyler 26,000 00 .65 
 
 Upshur 31,500 00 .65 
 
 Uvalde 39,500 00 .52 
 
 Val Verde! 30,000 00 .65 
 
 Van Zandt 82,000 00 .62 1-2 
 
 Victoria 90,050 00 .47 1-2 
 
 Walker 30,980 00 .60 
 
Bonded Debts and Tax Rates or Counties. 
 
 337 
 
 COUNTY. 
 
 Waller 
 
 Ward 
 
 Washington 
 
 Webb 
 
 Wharton 
 
 Wheeler 
 
 Wichita 
 
 Wilbarger 
 
 Williamson 
 
 Wilson 
 
 Wise 
 
 Wood 
 
 Young 
 
 Zapata 
 
 Zavala 
 
 Total $ 11,101,261 13 
 
 Average county tax rate, $0.5931. 
 
 
 
 TAX RATE 
 
 BONDED DEBT. 
 
 FOR COUNTY 
 
 
 
 PURPOSES. 
 
 $ 63,500 
 
 00 
 
 $0.63 
 
 17,500 
 
 00 
 
 .65 
 .50 
 
 9,974 
 
 10 
 
 .60 
 
 86,000 
 
 00 
 
 .65 
 
 29,313 
 
 68 
 
 .65 
 
 56,850 
 
 00 
 
 .65 
 
 68,002 
 
 00 
 
 .75 
 
 54,000 
 
 00 
 
 .33 
 
 30,000 
 
 00 
 
 .53 
 
 13,500 
 
 00 
 
 .55 
 
 4,500 
 
 00 
 
 .50 
 
 34,000 
 
 00 
 
 .54 
 .75 
 
 7,600 
 
 00 
 
 .50 
 
 133.87 
 
 23— T. C. 
 
APPENDIX B. 
 
BONDED DEBTS AND TAX RATES OE GlTIES. 
 
 LIST SHOWING BONDED DEBT, MATURITY OF BONDS, RATE 
 OF INTEREST, AND RATE OF TAX OF THE INCOR- 
 PORATED TOWNS AND CITIES OF TEXAS. 
 
 CITT OF AMARILLO — POTTER COUNTY. 
 
 Has no bonded indebtedness. 
 
 Tax rate for city purposes for" 1898, 
 
 CITT OF ARLIjSTGTQN TARRANT COUNTY. 
 
 Has no bonded indebtedness. 
 
 Tax rate for city purposes for 1898, 40 cents. 
 
 CITY OF AUSTIN — TRAVIS COUNTY. 
 
 Total bonded indebtedness $ 1,670,000 00 
 
 Bonds consist of : 
 
 Water and light (dam) $ 1,495,000 00 
 
 High school 50,000 00 
 
 General fund (to take up out- 
 standing indebtedness, street 
 
 worJr, etc.) 135,000 00 . 
 
 Bonds mature: $13,500 in 1901; $40,000 in 1905; $73,500 in 
 1935; $1,395,000 in 1930; $300,000 in 1935; and $50,000 in 1919. 
 Eate of interest : $1,345,000 at 5 per cent. ; $335,000 at 6 per 
 cent. 
 
 Tax rate for city purposes for 1898, $1.90J.. 
 
 ATLANTA — CASS COUNTY. 
 
 Total bonded debt $ 6,000 00 
 
 Bonds consist of: 
 
 School building $ 6,000 00 
 
 Bonds mature : 1915. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for city purposes for 1898, $1.18. 
 
 ABILENE— TAYLOR COUNTY. 
 
 Total bonded debt $ 36,500 00 
 
 Bonds consist of: 
 
 Water works '. $ 36,500 00 
 
342 Appendix B. 
 
 Bonds mature: $13,000, February 13, 1913; $34,500, February 
 33, 1928. 
 
 Bate of interest : $13,000, 6 per cent. ; $24,500, 5 per cent. 
 Tax rate for city purposes for 1898, 90 cents. 
 
 BASTKOP — BASTROP COUNTY. 
 
 Total bonded debt $ 20,000 00 
 
 Bonds consist of : 
 
 School building $ 20,000 00 
 
 Bonds mature : September 1, 1933, optional after September 1, 
 1913. 
 
 Bate of interest : Six per cent. 
 
 Tax rate for city purposes for 1898, $1.00. 
 
 TOWN OF BAETLBTT WILLIAMSON COUNTY. 
 
 Has no bonded indebtedness. 
 
 Levied no tax in 1898 for city purposes. 
 
 BUKNET CITY. BURNET COUNTY. 
 
 Total bonded debt $ 6,000 00 
 
 Bonds consist of : 
 
 School house $ 6,000 00 
 
 Bonds mature : In 10-40 years from January 1, 1898. 
 
 Eate of interest : Six per cent., payable semi-annually. 
 
 Tax rate in city for all purposes for 1898, 38 cents. 
 
 BAIED. — CALLAHAN COUNTY. 
 
 Total bonded debt $ 10,000 00 
 
 Bonds consist of: 
 
 Water works $ 10,000 00 
 
 Bonds mature: 1939. City has privilege of paying them after 
 1909, at any time. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 35 cents. 
 
 BRENHAM. WASHINGTON COUNTY. 
 
 Total bonded debt $ 40,000 00 
 
 Bonds consist of : 
 
 Water works $ 40,000 00 
 
 Bonds mature : January 1, 1935. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, $1.15. 
 
Bonded Dbbts and Tax Bates of Cities. 343 
 
 BALLINGBK. — RUNNELS COUNTY. 
 
 Total bonded debt $ 16,500 00 
 
 Bonds consist of : 
 
 Water works $ 16,500 00 
 
 Bonds mature : In 20-50 years from July 1, 1893. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 50 cents. 
 
 BONHAM. FANNIN COUNTY. 
 
 Total bonded debt $ 61,000 00 
 
 Bonds consist of: 
 
 Water works $ 51,000 00 
 
 Eailroad 10,000 00 
 
 Bonds mature: $40,000, 1928; $8,000, 1933; $10,000, 1913; 
 $3,000, 1939. 
 
 Eate of interest : $51,000 at 6 per cent. ; $10,000 at 8 per cent. 
 Tax rate in city for all purposes for 1898, $1.10. 
 
 BEOWNSVILLE. CAMERON COUNTY. 
 
 Total bonded debt $ 9,000 00 
 
 Bonds consist of : 
 
 Public school building $ 
 
 United States court house site 
 
 Bonds mature : Issued 1889, 10 to 30 years. (Total issue was 
 $15,000, $6,000 being redeemed in 1899.) 
 
 Eate of interest : Six per cent., payable semi-annually. 
 Tax rate in city for all purposes for 1898, 65 cents. 
 
 BEOWNWOOD. BROWN COUNTY. 
 
 Total bonded debt $ 61,000 00 
 
 Bonds consist of: 
 
 Water works $ 61,000 00 
 
 Bonds mature : $59,500, March 1, 1942 ; $1,500, January 3, 1943. 
 
 Eate of interest : Five per cent. 
 
 Tax rate in city for all purposes for 1898, 90 cents. 
 
 BELTON. — ^BBLL COUNTY. 
 
 Total bonded debt $ 40,000 00 
 
 Bonds consist of: 
 
 Waterworks $ 34,000 00 
 
 School building 6,000 00 
 
344 Appendix B. ■ 
 
 Bonds mature: Water works, 1924; school building, 1936. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for city purposes for 1898, $1.15. 
 
 OUBKO. — ^DE WITT OOUNTT. 
 
 Total bonded debt $ 39,500 00 
 
 Bonds consist of: 
 
 Water works $ 
 
 School building 
 
 Bonds mature : 1939, 1943, 1943. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for city purposes for 1898, 87| cents. 
 
 CORPUS CHRISTI. NUECES COUNTY. 
 
 Total bonded debt $ 90,000 00 
 
 Bonds consist of : 
 
 Water works $ 90,000 00 
 
 Bonds mature: August 1, 1938. 
 
 Eate of interest : Four per cent. 
 
 Tax rate in city for all purposes for 1898, 87 cents. 
 
 COMANCHE. COMANCHE COUNTY. 
 
 Total bonded debt $ 15,000 00 
 
 Bonds consist of : 
 
 Street improvement $ 15,000 00 
 
 Bonds mature: 1933, with privilege of redeeming same after 
 1903. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, $1.00 ; one-half of this 
 is levied as a special school tax. 
 
 COESICANA. NAVAERO COUNTY. 
 
 Total bonded debt $ 97,500 00 
 
 Bonds consist of : 
 
 School buildings $ 37,500 00 
 
 City hall 20,000 00 
 
 Sewer 20,000 00 
 
 Street improvements 30,000 00 
 
 Bonds mature: $10,000, 1901; $10,000, 1905; $20,000, 1907; 
 
 $27,500, 1919; and $30,000, 1920. 
 
Bonded Debts and Tivx 'Rates op Cities. -345 
 
 Eate of interest : $20,000 at 8 per cent. ;■ $20,000 at 6 per cent. ; 
 $57,500 at 5 per cent. 
 
 Tax rate in city for all purposes for 1898, $1.15. 
 
 COMMERCE. — HUNT COUNTY. 
 
 Total bonded debt $ 12,500 00 
 
 Bonds consist of : 
 
 Improvement $ 5,000 00 
 
 School house 7,500 00 
 
 Bonds mature: $5,000, 1924; $7,500, 1928. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 90 cents. 
 
 COLEMAN. COLEMAN COUNTY. 
 
 Total bonded debt $ 14,000 00 
 
 Bonds consist of : 
 
 Water works $ .14,000 00 
 
 Bonds mature : Eun from five to thirty years. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in the city for all purposes for 1898, 50 cents. 
 
 CLAEKSVILLB. RED RIVER COUNTY. 
 
 Total bonded debt $ 11,500 00 
 
 Bonds consist of : 
 
 School house $ 11,500 00 
 
 Bonds mature: $7,500, 1907; $4,000, 1910. 
 
 Eate of interest : $7,500 at 6 per cent. ; $4,000 at 4 per cent. 
 
 Tax rate in city for all purposes for 1898, 70 cents. 
 
 Clarksville has $3,000 cash on hand in sinking fund. 
 
 COOPER. DELTA COUNTY. 
 
 Has no bonded indebtedness. 
 
 Tax rate in city for all purposes for 1898, 25 cents. 
 
 CALDV7BLL. BURLESON COUNTY. 
 
 Total bonded debt ^ 11>000 00 
 
 Bonds consist of : 
 
 Water works $ 11,000 00 
 
 Bonds mature : August 1, 1942. 
 
 •Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 189-8, $1.00. 
 
346 Appendix B. 
 
 CAMEEON. MILAM COUNTY. 
 
 Total bonded debt » $ 25,000 00 
 
 Bonds consist of : 
 
 School house $ 15,000 00 
 
 School house and artesian well . . 5,000 00 
 
 Water works 5,000 00 
 
 Bonds mature: $15,000, January 1, 1930; $5,000, August 1, 
 1931; $5,000, March 1, 1935. 
 
 Eate of interest : $15,000 at 5 per cent. ; $5,000 at 6 per cent. ; 
 $5,000 at 6 per cent. 
 Tax rate in city for all purposes for 1898, 97^ cents. 
 The second issue for the completion of public school and drilling 
 artesian well was for $7,000, $3,000 of which has been paid. 
 
 CALVERT. ROBBETSON COUNTY. 
 
 Total bonded debt $ 36,000 00 
 
 Bonds consist of : 
 
 School house $ 11,000 00 
 
 City hall 15,000 00 
 
 Bonds mature: $4,500 school house, 1903; $6,500 school, 1913; 
 $15,000 city hall, 1937, with ten year option. 
 Eate of interest : Six per cent. 
 Tax rate in city for all purposes for 1898, $1.10. 
 
 CLEBURNE. JOHNSON COUNTY. 
 
 Total bonded debt $ 70,000 00 
 
 Bonds consist of : 
 
 Street improvement $ 
 
 Bridge 
 
 Bonds mature : : 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, $1.13-1. 
 
 COLUMBUS. — COLORADO COUNTY. 
 
 Total bonded debt $ 35^000 00 
 
 Bonds consist of : 
 
 Water works $ 35,000 00 
 
 School building 10,000 00 
 
 Bonds mature : Water works bonds, Nos. 1 to 35, June 8, 1898 ; 
 
 Nos. 36 to 50, June 8, 1908; school house, June 30, 1911. 
 
Bonded Debts and Tax Rates op Cities. 347 
 
 Rate of interest : Water works, 8 per cent., payable semi-annually, 
 in New York City; school building, 6 per cent. 
 Tax rate in city for all purposes for 1898, 50 cents. 
 
 CROCKETT. HOUSTON COUNTY. 
 
 Total bonded debt $ 12^000 00 
 
 Bonds consist of : 
 
 School building $ 13,000 00 
 
 Bonds mature : December 1, 1931. 
 
 Bate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 65 cents. 
 
 DALLAS. DALLAS COUNTY. 
 
 Total bonded debt $ 1,905,000 00 
 
 Bonds consist of : 
 
 T. & P. Railway subsidy $ 63,000 00 
 
 Funding 334,000 00 
 
 Water works 98,000 00 
 
 Water supply 560,000 00 
 
 Bast Dallas, public school build- 
 ing 13,000 00 
 
 East Dallas, construction and 
 
 improvement 63,000 00 
 
 Street improvement 384,000 00 
 
 Sewerage improvement 300,000 00 
 
 General improvement 100,000 00 
 
 Bonds mature: T. & P. Ry. subsidy, April, 1904. Funding, 
 $37,000, September, 1904; $100,000, April, 1917; $197,000, July, 
 1931. Water works, $98,000, January, 1903. Water sijpply, $95,000, 
 December, 1914; $99,000, July, 1917; $300,000, July, 1930; 
 $66,000, January, 1931 ; $100,000, June, 1931. East Dallas public 
 school building, $13,000, July, 1916. East Dallas construction and 
 improvement, $15,000, July, 1916; $40,000, July, 1918; $8,000, 
 July, 1919. Street improvement, $199,000, August, 1938; $185,- 
 000, July, 1939. Sewerage improvement, $150,000, July, 1930; 
 $150,000, June, 1931. General improvement, $100,000, November, 
 1903 or 1913. 
 
 Rate of interest: T. & P. Ry. subsidy, 7 per cent. Funding, 
 $37,000 at 8 per cent.; $100,000 at 6 per cent.; $197,000 at 5 per 
 cent. Water works, $98,000 at 6 per cent. Water supply, $95,000 
 
348 ■ ' ' • ■ Appendix- B. - • 
 
 at 6 per ceat. ; $'468,000 at 5- per cent. Ea&t Dallas .public .school 
 building, $13,000 at 6 per cent. East Dallas construction and im- 
 proTement, $55,000 at 6 per cent. ; $8,000 at 6 per cent. Street im- 
 provement at 5 per cent. Sewerage improvement at 5 per cent. 
 General improvement at 6 per- cent. 
 Tax rate in city for all city purposes for 1898, $1.50. 
 
 DEOATUK. WISE COUNTY. 
 
 Total bonded debt $ 30,000 00 
 
 Bonds consist of : 
 
 City hall .• $ 10,000 00 
 
 Street improvement 15,000 00 
 
 Water works 5,000 00 
 
 Bonds mature : $10,000, 1902 ; $30,000, 1933. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all city purposes for 1898, $1.35. 
 
 DBNISON. GRAYSON COUNTY. 
 
 Total bonded debt $ 313,000 00 
 
 Bonds consist of : 
 
 Sewer $ 
 
 Schools 
 
 Street ; 
 
 Funding 
 
 Bonds mature: $30,000 in 1904; $15,000, 1908; $25,000, 1914; 
 $60,000, 1930; $82,000, 1922. 
 
 Eate of interest : $45,000 at 6 per cent. ; $167,000 at 5 per cent. 
 Tax rate in city for all city purposes for 1898, $1.50. 
 
 DENTON. DENTON COUNTY. 
 
 Total bonded debt $ 16,000 00 
 
 Bonds consist of : 
 
 School house $ 13,000 00 
 
 City hall and street improve- 
 ment 4,000 00 
 
 Bonds mature : 1910 and 1930. 
 
 Eate of interest : $13,000, 5 per cent. ; $4,000, 6 per cent. 
 
 Tax rate in city for all purposes for 1898, $1.30. 
 
BoNDBD Debts ai^d Tax ■Ea.tes of Cities. 3i9, 
 
 'EL- PASO.-— EL PASO OOOTftTl'S. ' ■■ . 
 
 Total .boaded debt. $ ^ 156,000 .00 
 
 Bonds consist of : , 
 
 Sewer , $ 10,000 00 
 
 Public school 30,0,00 00 
 
 Funded debt .30,000 00. 
 
 City hall and fire department . . . 30,000 00 
 Sewer, extension and improve- 
 ment 15,000 00, 
 
 Water works compromise 11,000 00 
 
 Supplemental city ball and jail.. 10,000 00" ' " ' ■ 
 
 El Paso city school 130,000 06 
 
 Bonds mature: Sewer, 1907; public school, 1920 -"funded debt, 
 1920; city hall and fire department, 1938; sewer "extension "and im- 
 provement, 1938; water works compromise, 1929; supplemental city 
 hall and jail, 1929 ; El Paso city school, 1929. 
 
 Bate of interest : Sewer, 7 per cent. ; public school, 6 per cent. ; 
 funded debt, 6 per cent.; city hall aiid fire departinent, 6 per cent.; 
 sewer . extension • and improvement, 6 per cent.; water works com- 
 promise, 5 per cent. ; supplemental city hall and jail, 5 per cent.,; El 
 Paso city school, 5 per cent. 
 
 Tax rate in city for- all -purposes for 1898, $1.83. 
 
 ENNIS. ELLIS COUNTY. 
 
 Total bonded debt . .$ 53,000 00 
 
 Bonds consist of : 
 
 Water works' . . ; ; . ; .■ $ 13,000 00 
 
 School building : . 16,000 00 
 
 Eoad and bridge.-. 2,500 00 
 
 Bonds mature : "Water works, January 1, 1939 ; school building, 
 September 15, 1934; $£,500, road and bridge, November 1, 1935. 
 Bate of interest': Six per cent. 
 Tax rate in city for all purposes for 1898, $1.25. ■ 
 
 ELOEBSVILLE.— nWILSON OOUNTT. 
 
 Total bonded debt. ::..............■.: ..;:.$• 4,000 00 
 
 Bonds consist of : ' 
 
 CityhalL:........ ..;;.-. ....$ 4,00(5 00 
 
 Bonds mature': Jnne 15, 1915. " '. 
 
 Earf;e of interest : Six per cent. 
 
 Tax rate in' city for all city purposes for 1898, 30 cents. 
 
350 ' Appendix B. 
 
 farmeesville. collin county. 
 
 Total bonded debt $ 11.500 00 
 
 Bonds consist of : 
 
 School house $ 11,500 00 
 
 Bonds mature : 1911, 1931. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all city purposes for 1898, 50 cents. 
 
 FATETTEVILLE. — FAYETTE COUNTY. 
 
 Total bonded debt $ 
 
 Has no bonded debt, but owes $400 for borrowed money, for pur- 
 pose of w^ater works. 
 
 Note matures: January 1, 1900. 
 
 Eate of interest : Eight per cent. 
 
 Tax rate in city for all city purposes for 1898, 75 cents. 
 
 FOET WOBTH. — TARRANT COUNTY. 
 
 Total bonded debt $ 3,119,000 00 
 
 Bonds consist of : 
 
 Sewer and street, first S. B. re- 
 demption $ 158,000 00 
 
 Improvement, second series.. . , . 96,000 00 
 
 Funding, third series 275,000 00 
 
 High school, fourth series..,.,. 90,000 00 
 
 Waterworks, fifth series...,,,. 100,000 00 
 
 Sewer, sixth series 135,000 00 
 
 General improvement, seventh 
 
 series , , . 300,000 00 
 
 Funding and improvement, 
 
 eighth series 175,000 00 
 
 Water works mortgage bonds . , . 650,000 00 
 First series, water works bonds. . 150,000 00 
 Bonds mature: Sewer and street, first S. E. redemption, 1933; 
 improvement, second series, 1904; funding, third series, 1930; high 
 school, fourth series, 1904 ; water works, fifth series. May 1, 1930 ; 
 sewer, sixth series. May 1, 1940 ; general improvement, seventh series, 
 March 1, 1931 ; funding and improvement, eighth series, January 1, 
 1933; water works mortgage bonds, February 1, 1933; first series 
 water works bonds, January 1, 1933. 
 Eate of interest: Sewer and street, first S. E. redemption, 6 
 
Bonded Debts and Tax Rates of Cities. 351 
 
 per cent.; improvement, second series, 7 per cent.; funding, third 
 series, § per cent. ; high school, fourth series, 5 per cent. ; water works, 
 fifth series, 5 per cent. ; sewer, sixth series, 5 per cent. ; general im- 
 provement, seventh series, 5 per cent.; funding and improvement, 
 eighth series, 6 per cent. ; water works mortgage, 6 per cent. ; first 
 series water works bonds, 7 per cent. 
 
 Tax rate in city for all city purposes for 1898, $1.50. 
 
 The city has in sinking fund investments, 200 bonds, $200,000; 
 cash in sinking fund, $5,923. 30=$205,933.30, leaving net bonded 
 indebtedness, $1,913,076.70. 
 
 GONZALES. GONZALES COtTNTY. 
 
 Total bonded debt $ 15,500 00 
 
 Bonds consist of : 
 
 School house $ 15,500 00 
 
 Bonds mature: $14,000, September 1, 1917; $1,500, July, 1, 
 1908. 
 
 Rate of interest : Six per cent. 
 
 Tax rate in city for all city purposes for 1898, 73 cents. 
 
 GRANBUKT. HOOD COUNTY. 
 
 Total bonded debt $ 9,000 00 
 
 Bonds consist of : 
 
 School house $ 9,000 00 
 
 Bonds mature : 1911. 
 
 Bate of interest : Six per cent., payable annually. 
 
 Tax rate in city for all city purposes for 1898, 90 cents. 
 
 Oity has $3,500 in sinking fund with which to settle bonded in- 
 debtedness. 
 
 GRAHAM. ^YOUNG COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate in city for all city purposes for 1898, 10 cents. 
 
 GATESVILLE. CORYELL COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate in city for all city purposes for 1898, $1.00. 
 
352 • ■: Appendix B. 
 
 -1 GEORGETOWN. — W-ILLIAMSON COUNTY. 
 
 Total bondeji debt ..,.,....,,, , $ . 17,5(30 00 
 
 Bonds consist, of : 
 
 School, house. $ 
 
 Water works .••■••• 
 
 Bonds mature : Issued in. ,1894, 40 years, 10 year option. 
 
 Eate of interest; : . Six pe,r .ce.nt. 
 
 'Tax rate^in city for all city purposes, for 189.8, ,90 cents. 
 
 GREENVILLE. HUNT COUNTY. 
 
 Total bonded debt ....-..: -. •..-..$ 81,100 00 
 
 Bonds consist of : 
 
 Funding indebtedness bonds. . .$ 32,000 00 
 
 School house 31,000 00 
 
 City hall and'engine house 5,000 00 
 
 Water works' ' ' 15,000 00 ' 
 
 Fire engine 3,100 00 
 
 Electric light 15,00*0 00 
 
 Bonds mature: Indebtedness, $4,000, 1895; $7,000, 1920; $11,- 
 000, 1923. School house, $7,000, 1915; $2,000, 1916; $12,000, 
 1920. Engine house and city hall,. $5,000, 1919 ; water works, $15,- 
 000, 1919 ; fire engine, $3,100, 1893 ; electric light, $15,000, 1921. 
 
 Eate of interest: $4,000 at 10 per cent.; $65,000 at 6 percent.; 
 $9,000 at 8 per cent. ; $3,100 at 7 per cent. 
 
 Tax rate in cityfor all' city purposes for 1898, 90 cents. 
 
 GALVESTON. GALVESTON COUNTY. 
 
 Total bonded debt , ,$ 3,648,500 00 
 
 Bonds consist of : 
 
 Water works $ 
 
 Street improvement • ■ ' : . . . 
 
 City hall 
 
 Public school building 
 
 Funding 'ihdebtedness ......'... 
 
 Bonds mature : $300,000, 1915 ; $1,300,000, 1921-1927 ; $1,855,- 
 000, 1928-1936; $226i<)00, 1937; $58,000, 1936-1938; $10,500, 
 1900-1902. - 
 Eate of interest : $3,638,000 at 5 per cent ; $10,500 at 8 per cent. 
 Tax rate in city fo'r £ll'I purposes for 1898, $1.77. 
 
Bonded Debts and Tax Rates of Cities. 353 
 
 gainesville. — cooke county. 
 
 Total bonded debt $ 90,500 00 
 
 Bonds consist of : 
 
 School house $ 
 
 Bridge 
 
 Street improvement 
 
 Bonds mature: $5,000, March 1, 1906; $36,500, October 1, 1940; 
 $7,000, April 1, 1938 ; $35,000, January 1, 1943 ; $10,000, July 1, 
 1934; $17,000, October 1, 1938. 
 
 Kate of interest : $73,500, 6 per cent. ; $17,000, 5 per cent. 
 Tax rate for city purposes for 1898, $1.15. 
 
 HILLSBORO. HILL COUNTY. 
 
 Total bonded debt $ 60,500 00 
 
 Bonds consist of : 
 
 School house $ 13,500 00 
 
 Water works. : . . . . 40,000 00 
 
 Artesian well 7,000 00 
 
 Bonds mature : $9,500, 1911 ; $5,00, 1905 ; $3,000, 1909 ; $4,000, 
 1934; $25,000, 1935; $15,000, 1937. 
 
 Eate of interest: $40,000, 5 per cent.; $15,500, 6 per cent;; 
 $5,000, 7 per cent. 
 
 Tax rate for city purposes for 1898, .... 
 
 GEOESBECK.^ LIMESTONE COUNTY. 
 
 Total bonded debt $ 14,500 00 
 
 Bonds consist of : 
 
 Water works $ 14,500 00 
 
 Bonds mature: $12,500, December 1, 1932; $3,000, December 
 1, 1944. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for city purposes for 1898, 50 cents. 
 
 GARLAND.— DALLAS COUNTY; 
 
 Has no bonded debt. 
 
 Tax rate for city purposes for 1898, 35 cents. 
 
 33-T. 0. 
 
354 Appendix B. 
 
 hempstead. waller county. 
 
 Total bonded debt. $ 14,600 00* 
 
 Bonds consist of : 
 
 School building $ 11,000 00 
 
 Funding debt 3,600 00 
 
 Bonds mature: $8,000, March 2, 1911; $3,000, December 10, 
 1911; $3,600, November 1, 1909. 
 Eate of interest : $11,000, 8 per cent. ; $3,600, 6 per cent. 
 Tax rate for city purposes for 1898, $1.00. 
 
 HUNTSVILLE. WALKER COUNTY. 
 
 Total bonded debt $ 17,000 00 
 
 Bonds consist of : 
 
 Water works $ 12,500 00 
 
 School building 4,500 00 
 
 Bonds mature : Water works, 1937 ; school building, 1908. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for city purposes for 1898, 90 cents. 
 
 HIOO. HAMILTON COUNTY. 
 
 Total bonded debt $ 11,500 00 
 
 Bonds consist of : 
 
 School house $ 4,000 00 
 
 Water works 7,500 00 
 
 Bonds mature: School house, August 1, 1919; Water works, 
 December 1, 1937. 
 
 Eate of interest : School house, 6 per cent. ; water works, 5 per 
 cent. 
 
 Tax rate in city for all city purposes for 1898, $1.00. 
 
 HUBBARD. — HILL COUNTY. 
 
 Total bonded debt $ 13,500 00 
 
 Bonds consist of : 
 
 School house $ 
 
 Water works 
 
 Bonds mature : $8,000, 1909 ; $4,500, 1939. 
 
 Eate of interest : Six per cent., payable semi-annually. 
 
 Tax rate in city for all city purposes for 1898, 86 cents. 
 
 ♦Three thousand six hundred dollars of above bonds have been declared uncon- 
 stitutional by the Attorney-General ; and $3,000 are now In litigation. 
 
Bonded Debts and Tax Rates of Cities. 355 
 
 hearne. hobeetson county. 
 
 Total bonded debt $ 7^500 00 
 
 Bonds consist of : 
 
 School house $ 7,500 00 
 
 Bonds mature: i'orty years from 1894, with right of city to 
 redeem and pay ofE after twenty years. 
 
 Eate of interest : Six per cent., payable semi-annually. 
 
 Tax rate in city for all city purposes for 1898, 90 cents. 
 
 The original bond issue of the city was $9,500, in 1894, $3,000 of 
 which has been redeemed. 
 
 HALLETSVXLLE. LAVACA COUNTY. 
 
 Total bonded debt .$ 18,950 00 
 
 Bonds consist of: 
 
 Water works $ 18,950 00 
 
 Bonds mature : $15,950, dated March 15, 1891, running fifty 
 years; option of redeeming, twenty-five years; $3,000, dated April 
 11, 1893, running fifty years ; option of redeeming twenty^five years. 
 
 Kate of interest : Six per eent. 
 
 Tax rate in city for all city purposes for 1898, 66 cents. 
 
 The city owns two of its own bonds of $600 each. 
 
 HENRIETTA. CLAY COUNTY. 
 
 Total bonded debt • $ 39,000 00 
 
 Bonds consist of: 
 
 Water works $ 18,000 00 
 
 Funding 11,000 00 
 
 Bonds mature: $11,000, January 1, 1936; $3,000, January 1, 
 1935; $15,000, 1943. 
 Kate of interest : Six per cent. 
 Tax rate in city for all city purposes for 1898, $1.00. 
 
 HOUSTON. HARRIS COUNTY. 
 
 Total bonded de^t $ 3,347,800 00 
 
 Bonds consist of : 
 
 Consolidated bonds $ 13,800 00 
 
 Funding ' 534,000 00 
 
 Compromise 1,003,000 00 
 
 School building 310,000 00 
 
 Bridge 39,000 00 
 
 Market house refunding 109,®00 00 
 
 Paving and sewer. 450,000 00 
 
356 . Appendix B. 
 
 Bonds mature: Consolidated, July 1, 1906; funding, January 1, 
 1913; compromise, July 1, 1918; school building, $100,000, May 
 1, 1934; $50,000, December 1, 1937; $60,000, January 1, 1933; 
 bridge, May 1, 1936; market house refunding, January 1, 1937; 
 paving and sewer, $350,000, July 1, 1937; $100,000, July 1, 1938; 
 $100,000, January 2, 1939. 
 
 Eate of interest : Consolidated, 6 per cent. ; funding, 6 per cent. ; 
 compromise, 5 per cent, on $500,000, 6 per cent, on $503,000 ; school 
 building, $100,000, 6 per cent.; $110,000, 5 per cent.; bridge, 5 
 per cent.; market house refunding, 5 per cent.; paving and sewer, 
 5 per cent. 
 
 Tax rate in city for all purposes for. 1898, $3.00. 
 
 ITASCA. HILL COUNTY. 
 
 Total bonded debt $ 13,500 00 
 
 Bonds consist of : ' 
 
 Funding (to take up $6,000 
 water works bonds issued in 
 
 1891) $ 6,000 00 
 
 Waterworks (improvements),. 6,500 00 
 
 Bonds mature: August 1, 1939, with privilege of paying after 
 ten years. 
 Eate of interest : Five per 'cent. 
 Tax rate in city for all city purposes for 1898, $1.00. 
 
 JAOKSBOEO. JACK COUNTY. 
 
 Has no bonded debt. 
 
 No tax levied for city purposes for 1898.' 
 
 Tax rate for 1899, for city purposes, 40 cents. 
 
 JEFFERSON. MARION COUNTY. 
 
 Total bonded debt ; $ 74,500 00 
 
 Bonds consist of : 
 
 Eefunding $ 74,500*00 
 
 Bonds mature: December 31, 1939. 
 
 Eate of interest : $34,500, 4 per cent. ; $40,000, 5 per cent. 
 
 Tax rate for city purposes for 1898, $1.00. 
 
 KEUENS. NAVARRO COUNTY. 
 
 Has no bonded indebtedness. 
 
 Tax rate for city purposes for 1898, 35 cents. 
 
Bonded Debts and Tax Rates of Cities. 357 
 
 kaenes city. kaenes county. 
 
 Total bonded debt $ 5,000 00 
 
 Bonds consist of: 
 
 School house $ 5,000 00 
 
 Bonds mature : May 21, 1915. 
 
 Rate of interest : Six per cent. 
 
 Tax rate in city for city purposes for 1898, 50 cents. 
 
 KOSSE. LIMESTONE COUNTY. 
 
 Has no bonded indebtedness. 
 
 Levied no tax for 1898. But a tax is levied for 1899. 
 
 KAUFMAN. KAUFMAN COUNTY. 
 
 Total bonded debt • $ 10,000 00 
 
 Bonds consist of : 
 
 School house $ 10,000 00 
 
 Bonds mature: Forty. years from 1894, payable at option of city 
 now. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all city purposes for 1898, 65 cents. 
 
 Original issue of bonds was $13,000, which has been reduced to 
 $10,000. 
 
 KEEEVILLE. KERE COUNTY. 
 
 Total bonded debt $ 5,000 00 
 
 Bonds consist of: 
 
 School house ....$ 5,000 00 
 
 Bonds mature: 1939. 
 
 Rate of interest: Six per cent. 
 
 Tax rate in city for all city purposes for 1898, 75 cents. 
 
 LADONIA. FANNIN COUNTY. 
 
 Total bonded debt $ 14,000 00 
 
 Bonds consist of :' 
 
 School house $ 
 
 City hall ...;..... 
 
 Bonds mature : School, house, 1931 ; city hall, 1939. . 
 
 Eate of interest : Six, per cent. 
 
 Tax rate for city purposes for 1898, $1.00. 
 
358 Appendix B. 
 
 locehabt.— oaldwelii county. 
 
 Total bonded debt $. 6,Q0Q QOi 
 
 Bonds consist of : 
 
 Scbool house $ 6,000 00 
 
 Bonds mature : 1913. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all city purposes for 1898, 65 cents. 
 
 LA GEANGEl.^I'ATBTTE COUNTY. 
 
 Total bonded debt $ 38,000 00 
 
 Bonds consist of : 
 
 Water works $ 20,000 00 
 
 Bridge 8,000 00 
 
 Bonds mature : Water works, 1941 ; bridge, 1907. 
 
 Eate of interest : Water works, 6 per cent. ; bridge, 5 per cent. 
 
 Tax rate in the city for all city purposes for 1898, 65 cents. 
 
 LAMPASAS. — LAMPASAS COUNTY. 
 
 Total bonded debt $ 18,700 00 
 
 Bonds consist of : 
 
 School house ,$ 17,500 00 
 
 Bridge 1,200 00 
 
 Bonds mature: School house, January 1, 1924, or at option of 
 city ten years from 1894; bridge, 1903. 
 Hate of interest : Six per cent. 
 Tax rate in city for all city purposes for 1898, 90 cents. 
 
 LONGVIEW. GEE6G COUNTY. 
 
 Total bonded debt $ 15,500 00 
 
 Bonds consist of : 
 
 School house $ 15,500 00 
 
 Bonds mature : Issued July 6, 1886, for $14,000, and December 
 6, 1886, for $1,500, mature fifty years from date. 
 
 Eate of interest: Six per cent. 
 
 Tax rate in city for all city purposes for 1898, 55 cents. 
 
 LIVINGSTON. — POLK COUNTY. 
 
 Has no bonded debt, and is incorporated for school purposes only. 
 Tax rate for 1898, for school purposes, 20 cents. 
 
Bonded Debts AJSfD Tax Rates of Cities. 359 
 
 LAREDO. WEBB COUNTY. 
 
 Total bonded debt $ 102,000 00 
 
 Bonds consist of : 
 
 Improvement $ 66,000 00 
 
 Funding 36,000 00 
 
 Bonds mature: Improvement, 1913; funding, 1932. 
 Eate of interest : Six per cent. 
 Tax rate in city for all city purposes for 1898, $1.35. 
 City has $10,000 Martin county bonds, bought with sinking fund 
 of the improvement bonds. 
 
 LIBERTY. LIBERTY COUNTY. 
 
 Total bonded debt ; $ 3,000 00 
 
 Bonds consist of : 
 
 City hall $ 3,000 00 
 
 Bonds mature: Forty years, with an option to redeem in ten 
 years. 
 
 Eate of interest: Six per cent. 
 
 Tax rate in city for all city purposes for 1898, 75 cents. 
 
 LUBBOCK. LUBBOCK COUNTY. 
 
 Total bonded debt $ 16,000 00 
 
 Bonds consist of : 
 
 Court house and jail $ 16,000 00 
 
 Bonds mature : Forty years. 
 
 Eate of interesit : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 98 cents. 
 
 LULING. CALDV7ELL COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for city purposes for 1898, 75 cents. 
 
 I 
 
 MORGAN. BOSQUE COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate in city for all city purposes for 1898, 50 cents. 
 
 MIDLAND. MIDLAND COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate in city for all city purposes for 1898^ 75 cents. 
 
360 Api'bndix B. 
 
 MONTAGUE. MONTAGUE COUNTY. 
 
 Total bonded debt $ 3,000 00 
 
 Bonds consist of : 
 
 School house $ 3,000 00 
 
 Bonds mature: 1913. 
 
 Eate of interest: Six per cent. 
 
 Tax rate in city for all city purposes for 1898, $1.00. 
 
 Original bond issue $5,000; has been reduced to $3,000. 
 
 MAELIN. FALLS COUNTY. 
 
 Total bonded debt $ 23,500 00 
 
 Bonds consist of : 
 
 Water supply $ 33,500 00 
 
 Bonds mature: Thirty years from 1893; optional after 1903. 
 
 Rate of interest: Six per cent. 
 
 Tax rate for city purposes for 1898, $1.00. 
 
 MARSHALL. HARRISON COUNTY. 
 
 Total bonded debt $ 55,000 00 
 
 Bonds consist of: 
 
 Water works $ 55,000 00 
 
 Bonds mature: 1934. 
 
 Eate of interest: Six per cent. 
 
 Tax rate in city for all purposes for 1898, 60 cents. 
 
 City also levies a poll tax of $1.00. 
 
 MERIDIAN. — ^BOSQUE COUNTY. 
 
 Total bonded debt $ 8,000 00 
 
 Bonds consist of: 
 
 School house $ 8,000 00 
 
 Bonds mature : June 15, 1909. 
 
 Rate of interest: Six per cent. 
 
 Tax rate in city for all purposes for 1898, 80 cents. 
 
 M'KINNBY. COLLIN COUNTY. 
 
 Total bonded debt $ 40,750 00 
 
 Bonds consist of : 
 
 Water works $ 39,000 00 
 
 School house 7,000 00 
 
 Railroad depot 4,750 00 
 
 Bonds mature : June 1, 1938 ; February 1, 1904, and 1909. 
 
Bonded Debts and Tax Rates of Cities. 
 
 361 
 
 Bate of interest: $29,000 at 5 per cent.; $7,000 at 6 per cent.; 
 $4,750 at 6 per cent. 
 Tax rate in city for all purposes for 1898, 97 cents. 
 
 m'gregoe. — -m'lennan county. 
 
 Total bonded debt $ 3 qoo 00 
 
 Bonds consist of: 
 
 School house $ 3,000 00 
 
 Bonds mature : 1907. 
 
 Eate of interest: Six per cent. 
 
 Tax rate in city for all city purposes for 1898, 85 cents. 
 
 Original bond issue was $9,000; $6,000 of same having been re- 
 deemed. 
 
 MINEOLA. — WOOD COUNTY. 
 
 Total bonded debt $ 7,700 00 
 
 Bonds consist of: 
 
 Park $ 4,000 00 
 
 Public well 1,500 00 
 
 City hall 3,200 00 
 
 Bonds mature: Park, July 1, 1909; public well, July 1, 1916; 
 city hall, January 1, 1928. 
 
 Eate of interest : Park, 6 per cent. ; public well, 6 per cent. ; city 
 hall, 5 per cent. 
 
 Tax rate in city for all purposes for 1898, 80 cents. 
 
 NAVASOTA. GRIMES COUNTY. 
 
 Total bonded debt $ 21,500 00 
 
 Bonds consist of: 
 
 Water works 
 
 School house $ 
 
 Bonds mature: Water works, 1935; school house, 1941. 
 Eate of interest : $10,750 at 6 per cent. ; $10,750 at 8 per cent. 
 Tax rate in city for all purposes for 1898, 82 cents. 
 
 NEW BRAUNFELS. — COMAL COUNTY. 
 
 Total bonded debt $ 81,300 00 
 
 Bonds consist of: 
 
 Old debt bonds $ 3,900 00 
 
 Bridge' 6,000 00 
 
 Water works 8,000 00 
 
 Street improvement 4,400 00 
 
362 Appendix B. 
 
 Bonds mature: Old debt bonds, 1917; water works, part in 1902 
 and part in 1936; bridge, 1934; street improvement, 1937. 
 
 Eate of interest : Old debt bonds, 6 per cent. ; water works, 6 per 
 cent. ; bridge, 6 per cent. ; street improvement, 5 per cent. 
 
 Tax rate in city for all purposes for 1898, 80 cents. 
 
 NACOGDOCHES. NACOGDOCHES COUNTY. 
 
 No bond debt. 
 
 Tax rate in city for all purposes for 1898, 25 cents. 
 
 OAK CLIFF. DALLAS COUNTY. 
 
 Total bonded debt $ 45,500 00 
 
 Bonds consist of : 
 
 Public school $ 30,000 00 
 
 (To complete) public school 7,000 00 
 
 Water works 8,500 00 
 
 Bonds mature: $30,000, May 1, 1932; $7,000, January 3, 1933; 
 $8,500, August 1, 1934. All optional after ten years, being 40-year 
 bonds. 
 
 Eate of interest : Six per cent, on all. 
 
 Tax rate in city for all purposes for 1898, $1.15. 
 
 ORANGE. ORANGE COUNTY. 
 
 Total bonded debt $ 25,000 00 
 
 Bonds consist of : 
 
 Water works $ 11,000 00 
 
 School building 14,000 00 
 
 Bonds mature : Forty years. 
 
 Eate of interest: Water works, 5 per cent.; school building, (> 
 per cent. 
 
 Tax rate for city purposes for 1898, 90 cents. 
 
 PITTSBURG. — CAMP COUNTY. 
 
 Total bonded debt... $ 12,000 00 
 
 Bonds consist of: 
 
 School house $ 12,000 00 
 
 Bonds mature: August 15, 1926; dated August 15, 1896. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 50 cents. 
 
Bonded Debts astd Tax Rates of Cities. 363 
 
 PtANO. eOLLIN COUNTY. 
 
 Total bonded debt $ 12,000 00 
 
 Bonds consist of: 
 
 School house $ 5,000 00 
 
 Water works 7,00Q 00 
 
 Bonds mature : School house, $3,500, 1911, dated September 1, 
 1891; $3,500, 1916, dated January 8, 1896; both optional aften ten 
 years; water works, $7,000, 1937, dated July 8, 1897. 
 
 Rate of interest : On all six pqr cent., payable semi-annually. 
 Tax rate in city for all purposes for 1898, $1.15. 
 
 POET ARTHUR. JEFFERSON COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate in city for all purposes for 1898, 53^ cents. 
 
 PALESTINE. ANDERSON COUNTY. 
 
 Total bonded debt $ 70,000 00 
 
 Bonds consist of : 
 
 School house $ 
 
 City hall 
 
 City prison 
 
 Bonds mature: $15,500, August 6, 191&; $6,000, October 1, 
 1914; $12,000, May 1, 1936; $36,500, Kovember 1, 1936. 
 Bate of interest : $21,500 at 6 per cent. ; $48,500 at 5 per cent. 
 Tax rate in city for all purposes for 1898, $1.10. 
 
 QUANAH. — HARDEMAN COUNTY. 
 
 Total bonded debt $ 15,000 00 
 
 Bonds consist of: 
 
 School building $ 15>000 00 
 
 Bonds mature: 1925. 
 
 Bate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 90 cents. 
 
 ROCKWALL. ROCKWALL COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate in city for all purposes for 1898, 35 cents. 
 
364 Appendix B. 
 
 eookpoet.^abansas county. 
 
 -Total bonded debt $ 30,000 00 
 
 Bonds consist of: 
 
 School house $ 
 
 Street improvement ■ ■ 
 
 Bonds mature : Dated 1891, run forty years. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for, 1898, 85 cents. , 
 
 EOBEET LEE. OOKJ) COUNTY. 
 
 ♦Total bonded debt $ 2,000 00 
 
 Bonds consist of : 
 
 School building $ 3,000 00 
 
 Bonds mature: April 10, 1913. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 45 cents. 
 
 EUSK. — OHEEOKBE COUNTY. 
 
 Total bonded debt $ 5,000 00 
 
 Bonds consist of: 
 
 Street improvement ,. . .$ 5,000 00 , 
 
 Bonds mature: Eun thirty years, payable at option of county 
 from date. ($3,000 have been taken up.) 
 
 Eate of interest : Six per cent. 
 
 Tax rate for city purposes for 1898, 40 cents. 
 
 SAN MAEOOS. — ^HAYS COUNTY. 
 
 Total bonded debt $ 23,000 00 
 
 Bonds consist of: 
 
 Street improvement $ 15,000 00 
 
 School building 8,000 00 
 
 Bonds mature : Annually, 1900 to 1920. 
 
 Eate of interest: Six per cent. 
 
 Tax rate for city purposes for 1898, 65 cents. 
 
 SULPHUE SPEINGS. HOPKINS COUNTY. 
 
 Total bonded debt $ 20,000 00 
 
 Bonds consist of: 
 
 Street improvement $ 
 
 School building 
 
 — , : ^J • ' 
 
 *Robert Lee is Incorporated for school purposes only. 
 
Bonded Debts and Tax Rates of Cities. 365 
 
 Bpnds mature : 1906,1913,1919. 
 
 Eate of interest : Six per^ cent. 
 
 Tax rate for city purposes for 1898, 87| cents. 
 
 SAN ANTONIO. BEXAE COUNTY. 
 
 Total bonded debt $ 1,971,000 00 
 
 Bonds consist of: 
 
 Eefunding 1875 bonds $ 40,000 00 
 
 Judgments, S. A. & M. G. E. R. 
 
 bond cases .' 51,000 00 
 
 Public improvement . ; 250,000 00 
 
 City hall building 150,000 00 
 
 Street improvement ■ 350,000 00 
 
 Sidewalks 30,000 00 
 
 Bridge 100,000 00 
 
 Property condemnation .. ,. 75,000 00 
 
 School building. 50,000 00 
 
 Electric fire alarm ■. . , . .25,000 00 
 
 Eefunding ,5 per cent, school 
 
 bonds of, ,1885 50,000 00. 
 
 Sewer 500,000 00 
 
 Funding judgments and past due 
 
 accounts 300,000 00 
 
 Bonds mature: Eefunding 10 per cent, bonds of 1875, September 
 1, 1901, or at option of city after 1881. Judgment S., A. & M. G. 
 E. E. bond cases, May, 1, 1902. Public improvement, $50,000 May 
 1, 1915; $50,000 August, 1916, optional August, 1896; $50,000 
 July 1, 1917, optional July 1,, 1907; $50,000 August .1, 1908, op- 
 tional August 1, 1898 ; $50,000 July 1, 1919, optional July 1, 1909. 
 City hall, $150,000 August 1, 1917, pptional Augus^t 1, 1897. Street 
 improvement, $250^000 July 1, 1919, optional July 1, 1909; $50,000 
 September 15, 192,0, optional September 15, 1910; $50,000 (gold) 
 November 30, 1931, optional November 30,. 1931. Sidewalk, $10,000 
 July 1, 1919, optional July.l, 1909; $10,000 Septefliber 15, 1930, 
 optional' September 15, 1910; $10,000 (gold) November 30, 1931, 
 optional NoTember 30, 1921. Bridge, $100,0,00 September, 15, 1920, 
 optional September 15, 1910. Property condemnation, $75,000 Sep- 
 tember 15, 1920, pptional September 15, 1910. School building, 
 $50,000 September 1?,' 1920, optional Septepiber 15, 1910. Electric 
 fire' alarm, $25,000 September 15, 1930, optional September. 15, 
 
366 Appendix B. 
 
 1910. Eefunding 5 per cent, school bonds of 1885, $50,000 Septem- 
 ber 15, 1905. Sewer, $500,000 September 1, 1934. 
 
 Eate of interest: Eefunding 10 per cent, bonds of 1875, 6 per 
 cent. ; judgments, S. A. & M. G. E. E. bond cases, 6 per cent. ; public 
 improvement, 6 per cent. ; city hall, 5 per cent. ; street, $300,000 at 
 5 per cent. ; $50,000 at 6 per cent. Sidewalk, $20,000 at 5 per cent. ; 
 $10,000 (g&ld) 6 per cent. Bridge, 5 per cent. ; property condemna- 
 tion, 5 per cent. ; school building, 5 per cent. ; electric fire alarm, 5 
 per cent. ; refunding 5 per cent, school bonds of 1885, 5 per cent. ; 
 sewer, 5 per cent. ; funding judgment and past due accounts, 6 per 
 cent. 
 
 Tax rate in city for all purposes for 1898, $1.70. 
 
 SHERMAN. GRAYSON COUNTY. 
 
 Total bonded debt $ 234,084 08 
 
 Bondo consist of : 
 
 Permanent improvement, first 
 
 issue $ 20,000 00 
 
 Permanent improvement, second 
 
 . issue 4,000 00 
 
 Water wofks 59,0t)0 00 
 
 Funding 32,000 00 
 
 Public improvement 18,000 00 
 
 Public improvement, second 
 
 issue 40jOOO 00 
 
 H. & T. C. refunding 20,500 00 
 
 "T. & P 40,S84 08 
 
 Bonds ttiature: PeEiaanent improvement, first issue, l!Tovember 
 1, 1932; second issue, January 15, 1934. Water works, July, 1936; 
 funding, numbered 1 to 35, dated October 10, 1885, one due each 
 year, each for $1,000; public improvenient, 'numbered 1 to 40, dated 
 October 1, 1895, one due each yeat, each for $500; public improve- 
 ment, second issue, numbered 1 to 40, dated February 1, 1899, one 
 due each year, each for $1,000 ; H. & T. C. refunding, numbered 1 
 to SO, dated Obtober 10, 1895, three becomih'g due each year, Nos. 
 49 and 50 payable in the seventeenth year, each for $500; Texas & 
 Pacific, February 12, 1904. 
 
 Eate of interest : Permanent improvement, 6 per cent. ; water 
 works, 6 per cent. ; funding, 6 per cent. ; public improvement, 6 per 
 cent. ; H. & T. C. refunding, 6 per cent. ; T. & P., 6 per cent. 
 Tax rate in city for all'purposes for 1898, $1.38J. 
 
Bonded Debts and Tax Rates of Cities. 367 
 
 STEPHENVILLE. — ERATH COUNTY. 
 
 Total bonded debt $ 9,000 00 
 
 Bonds consist of : 
 
 School house $ 6,000 00 
 
 Street improvement 3,000 00 
 
 Bonds mature :, Dated October 1, 1890, run 30 years. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, $1.12. 
 
 SEQUIN. GUADALUPE COUNTY. 
 
 Total bonded debt $ 23,000 00 
 
 Bonds consist of : 
 
 School house $ 15,000 00 
 
 General improvement 8,000 00 
 
 Bonds mature : $15,000 in 30 years ; $8,000 in 5 to 40 years. 
 Rate of interest : $15,000, 6 per cent. ; $8,000, 5 per cent. 
 Tax rate in city for all purposes for 1898, 65 cents. 
 City has $4,000 in cash on hand in sinking fund. 
 
 SWEETWATER. NOLEN COUNTY. 
 
 Total bonded debt $ 10,000 00 
 
 Bonds consist of : 
 
 Water works $ 10,000 00 
 
 Bonds mature: 1938. 
 
 Rate of interest: Six per cent. 
 
 Tax rate for city purposes for 1898, 65 cents. 
 
 SMITHVILLE. ^BASTROP COUNTY. 
 
 Total bonded debt $ 9,500 00 
 
 Bonds consist of : 
 
 School house $ 
 
 . City hall 
 
 Bonds mature : October 1, 1935 ; October 1, 1936. 
 
 Rate of interest : Six per cent. , 
 
 Tax rate for city purposes for 1898, $1.00. 
 
 TERRELL. KAUFMAN COUNTY. 
 
 Total bonded debt $ 34,000 00 
 
 Bonds «)nsist of : 
 
 Water works $ 34,000 00 
 
 Bonds mature : 1924 and 1938. 
 
 Rate of interest : $23,000 at 7 per cent. ; $13,000 at 5 per cent. 
 
 Tax rate in city for all purposes for 1898, 90 cents. 
 
368 AiTENDix B. 
 
 TAYLOR. WILLIAMSON COUNTY. 
 
 Total bonded debt $ 46,000 00 
 
 Bonds consist of : 
 
 School building $ 40,000 00 
 
 Crematory 6,000 00 
 
 Bonds mature: $32,000, 1940, optional after 10 years; $8,000, 
 1916; $6,000, 1934. 
 Eate of interest : $40,000 at 5 per cent. ; $6,000 at 6 per cent. 
 Tax rate in city for all purposes for 1898, $1.10. 
 
 TEMPLE. BELL COUNTY. 
 
 Total bonded debt $ 60,500 00 
 
 Bonds consist of : 
 
 School building $ 
 
 City hall ., ;... 
 
 Market house 
 
 Fire station 
 
 Bonds mature: $4,000, 1904; $18,000, 1927; $22,000, 1934; 
 $10,000, 1935; $5,500, 1936. ' 
 
 Eate of interest : $23,000 at 7 per cent. ; $37,500 at 6 per cent. 
 Tax rate in city for all purposes for 1898, $1.15. 
 
 TYLBE. SMITH COUNTY. 
 
 Total bonded debi $ 169,000 00 
 
 Bonds consist of : 
 
 School building $ 
 
 City hall 
 
 Water works 
 
 Floating 4ebt 
 
 Bonds mature : 1906, 1919, 1926, 1932. 
 
 Eate of interest : Four and one-half, five, six and seven per cent. 
 
 Tax rate in city for all purposes for 1898, $1.50. 
 
 TBXARKANA. — BOWIE COUNTY. 
 
 Total bonded debt $ 43,000 00 
 
 Bonds consist of : 
 
 Water works .$ 1,000 00 
 
 Sewer 12,000 00 
 
 City hall and school house ...... 30,000 00 
 
Bonded Debts and Tax Rates of Cities. 369 
 
 Bonds mature: Water works, 1936; sewer, 1934; city hall and 
 schooil house, March 1, 1934. 
 
 Eate of interest : $31,000, 6 per cent. ; $13,000, 5 per cent. 
 Tax rate in city for all purposes for 1898, 87^ cents. 
 
 UVALDE. UVALDE COUNTY. 
 
 Total bonded debt $ 10,000 00 
 
 Bonds consist of : 
 
 Bonus to water works $ 10,000 OO 
 
 Bonds mature : 
 
 Eate of interest : Eight per cent. 
 
 Tax rate in city for all purposes for 1898, 50 cents. 
 
 Bonds of city are now being litigated. 
 
 VAN ALSTTNE. — GRATSON COUNTY. 
 
 Total bonded debt $ 9,500 00 
 
 Bonds consist of : 
 
 Water $ 9,500 00 
 
 Bonds mature: 1938, but one bond for $500 each, can be re- 
 deemed ^very two years. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 50 cents. 
 
 VICTORIA. VICTORIA COUNTY. 
 
 Total bonded debt $ 46,000 00 
 
 Bonds consist of : 
 
 Waterworks $ 32,000 00 
 
 City hall "^^OOO 00 • 
 
 Street improvement '^>000 00 
 
 Bonds mature: Water works, 1934; city hall, 1939; street im- 
 provement, 1939. 
 
 Eate of interest : Water works, 6 per cent. ; city hall, 5 per cent. ; 
 
 street improvement, 5 per cent. 
 
 Tax rate for city purposes for 1898, 65 cents. 
 
 WEIMAR. — COLORADO COUNTY. 
 
 Has no bonded debt. 
 
 Tax rate for city purposes for 1898, 25 cents. 
 
 a4-T. o. 
 
370 Appendix B. 
 
 winnsboro. — wood county. 
 
 Has no bonded debt. 
 
 Levied no taxes for city purposes for 1898, except city occupation 
 tax. 
 
 WACO. — m'lennan county. 
 
 Total bonded debt $ 630,000 00 
 
 Bonds consist of : 
 
 Street improvement. $ 
 
 Sewer 
 
 School building 
 
 Bonds mature : 1907, 1920, 1921, 1923, 1924. 
 Eate of interest : Five and six per cent. 
 Tax rate for 1898, for city purposes, $1.95. 
 
 WHITESBOEO. — GRAYSON COUNTY. 
 
 Total bonded debt $ 10,000 00 
 
 Bonds consist of : 
 
 School building $ 10,000 00 
 
 Bonds mature : Fifty years,' optional after twenty years. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for city purposes for 1898, $1.00. 
 
 VrOLFE CITY. ^HUNT COUNTY. 
 
 Total bonded debt $ 8,500 00 
 
 Bonds consist of : 
 
 School building $ 8,500 00 
 
 Bonds mature : 1930. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, $1.00. 
 
 VFAXAHACHIE. ELLIS COUNTY. 
 
 Total bonded debt $ 98,300 00 
 
 Bonds consist of: 
 
 Sewerage and water works $ 4,000 00 
 
 Water works 11,500 00 
 
 School building 7,500 00 
 
 Public school 20,000 00 
 
 City hall 14,000 00 
 
 Wax. Tap R. R. subsidy. 41,300 00 
 
Bonded Debts and Tax Rates op Cities. 371 
 
 Bonds mature: Wax.- Tap R. E., 1896; $14,000, 1933; $7,500, 
 1932; $30,000, 1939; $5,500, 1933; $6,000, 1934; $4,000, 1936. 
 Eate of interest : Eight per cent., six per cent., and five per cent. 
 Tax rate in city fpr all purposes for 1898, 90 cents. 
 
 WEATHERPORD. PARKER COUNTY. 
 
 Total bonded debt $ 33,000 00 
 
 Bonds consist of : 
 
 Street improvement $ 
 
 School building 
 
 Bonds mature : 1915, 1907, 1934. 
 
 Eate of interest : Five per cent., six per oent., and eight per cent. 
 
 Tax rate in city for all purposes for 1898, 90 cents. 
 
 WHITEWRIQHT. — GRAYSON COUNTY. 
 
 Total bonded debt $ 8,000 00 
 
 Bonds consist of : 
 
 School building $ 8,000 00 
 
 Bonds mature : Dated 1894, run twenty years. 
 
 Eate of interest : Six per cent. 
 
 Tax rate in city for all purposes for 1898, 66 cents. 
 
 WILLS POINT. — ^VAN ZANDT COUNTY. 
 
 Total bonded debt $ 8,000 00 
 
 Bonds consist of: 
 
 School building $ 8,000 00 
 
 Bonds mature : Optional. 
 
 Eate of interest : Six per cent. 
 
 Tax rate for all purposes in city for 1898, 50 cents. 
 
 Tax rate for 1899, 75 cents-. 
 
 VriCHITA FALLS. — WICHITA COUNTY. 
 
 Total bonded debt $ 3T>000 00 
 
 Bonds consist of : 
 
 School buildihg $ 
 
 Public improvement 
 
 Sewer 3,000 00 
 
 Bonds mature: '$35,000, 1920; $3,000, 1900. 
 
 Eate of interest: Six per cent. 
 
 Tax rate in city for all purposes for 1898, $1.00. 
 
3'72 
 
 Appendix B. 
 
 YOAKUM.— 'DE WITT COUNTY. 
 
 Total bonded debt $ 34,500 00 
 
 Bonds consist of : 
 
 Water works $ 15,500 00 
 
 School building 3,000 00 
 
 Funding 3,000 00 
 
 Street and bridge 3,000 00 
 
 Bonds mature: Water works, 1931; school building, 1942; fund- 
 ing, 1937; street and bridge, 1937. 
 Eate of interest : Six per cent. 
 Tax rate in city for all purposes for 1898, $1.10. 
 
 EBCAPITULATIOF. 
 
 CITY. BONDED DEBT. 
 
 Abilene $ 36,500 00 
 
 Amarillo 
 
 Arlington 
 
 Atlanta 6,000 00 
 
 Austin 1,670,000 00 
 
 Baird 10,000 00 
 
 Ballinger 16,500 00 
 
 Bartlett 
 
 Bastrop 20,000 00 
 
 Belton 40,000 00 
 
 Bonham 61,000 00 
 
 Brenham 40,000 00 
 
 Brownsville 9,000 00 
 
 Brownwood 61,000 00 
 
 Caldwell 11,000 00 
 
 Calvert 26,000 00 
 
 Cameron 25,000 00 
 
 Clarksville 11,500 00 
 
 Cleburne 70,000 00 
 
 Coleman 14,000 00 
 
 Columbus 35,000 00 
 
 Comanche 15,000 00 
 
 Commerce 12,500 00 
 
 CITY TAX RATE. 
 
 $0.90 
 
 .40 
 
 1.18 
 
 1.90 1-3 
 
 .35 
 
 .50 
 
 1.00 
 
 1.15 
 
 1.10 
 
 1.15 
 
 .65 
 
 .90 
 
 1.00 
 
 1.10 
 
 .97 1-2 
 
 .70 
 
 1.12 1-2 
 
 .50 
 
 .50 
 
 1.00 
 
 .90 
 
Bonded Debts and Tax Rates of Cities. 373 
 
 '^^^^'- bonded debt. city tax rate. 
 
 Cooper ••■•• $0.35 
 
 Corpus Christi $ 90,000 00 .87 
 
 Corsieana 97,500 00 1.15 
 
 Crookett 12^000 00 .65 
 
 Cuero 39^500 00 .87 1-2 
 
 Dallas 1,905,000 00 1.50 
 
 Deeatur ; 30,000 00 1.35 
 
 Denison 313,000 00 1.50 
 
 Denton 16,000 00 1.30 
 
 El Paso 156,000 00 1.83 
 
 Ennis 53,000 00 1.35 
 
 Farmersville 11,500 00 .50 
 
 Payetteville ., 400 00 .75 
 
 Floresville 4,000 00 .30 
 
 Port Worth 3,119,000 00 1.50 
 
 Gainesville 90,500 00 1.15 
 
 Galveston 3,648,000 00 i;77 
 
 Garland .35 
 
 Gatesville 1.00 
 
 Georgetown 17,500 00 .90 
 
 Graham .10 
 
 Granbury 9,000 00 .90 
 
 Greenville 81,100 00 .90 
 
 Groesbeck ; 14,500 00 .50 
 
 Gonzales 15,500 00 .73 
 
 Hallettsville 18,950 00 .65 
 
 Hearne 7,500 00 .90 
 
 Hempstead 14,600 00 1.00 
 
 Henrietta 29,000 00 1,00 
 
 Hico 11,500 00 1.00 
 
 Hillsboro 60,500 00 
 
 Houston 2,347,800 00 2.00 
 
 Hubbard 12,500 00 .85 
 
 Huntsville 17,000 00 .90 
 
 Itasca 12,500 00 1.00 
 
 Jacksboro 
 
 Jefferson 74,500 00 1.00 
 
 Karnes City ..••■ 5,000 00 .50 
 
 Eau-fman 10,000 00 -65 
 
 Ker-eng .....;< -^5 . 
 
374 
 
 Appewtux B. 
 
 CITY. BONDED DEBT. 
 
 Kerrviik $ 5,000 00 
 
 Kosse 
 
 Ladonia 14,000 00 
 
 La Grange 28,000 00 
 
 Lampasas 18,700 00 
 
 Laredo 102,000 00 
 
 Liberty 3,000 00 
 
 Livingston 
 
 Loekbart 6,000 00 
 
 Longview 15,600 00 
 
 Lubbock 16,000 00 
 
 Lnlii^ 
 
 Marlin 23,500 00 
 
 Marshall 55,000 00 
 
 McGregor 3,000 00 
 
 McKinney 40,750 00 
 
 Meridian 8,000 00 
 
 Midland 
 
 Mineola 7,700 00 
 
 Montague 3,000 00 
 
 Morgan 
 
 Nacogdocbes 
 
 Narasota 31,500 00 
 
 New Braunfels >.. 21,300 00 
 
 Oak ClifE 45,500 00 
 
 Orange 25,000 00 
 
 Palestine 70,000 00 
 
 Pittsburg 12,000 00 
 
 Plan© 12,000 00 
 
 Port Artbur 
 
 Quanah 15,000 00 
 
 Robert Lee , . 2,000 00 
 
 Eockwall : 
 
 Rockport 30,000 00 
 
 Eusk , 5,000 00 
 
 San Antonio 1,971,000 00 
 
 San Marcos 23,000 00 
 
 Segmn 23,000 00 
 
 Sherman , 234,084 08 
 
 Smithville 9,500 00 
 
 CITY TAX RATE. 
 $0.75 
 
 1.00 
 
 .65 
 
 .90 
 1.25 
 
 .75 
 
 .20 
 
 .65 
 
 .55 
 
 .98 
 
 .75 
 1.00 
 
 .60 
 
 .85 
 
 .97 
 
 .80 
 
 .7 5- 
 
 .80 
 1.00 
 
 .50 
 
 .25 
 : .82 :. 
 
 .80 , 
 1.15 
 
 .90' 
 1.10 , 
 
 .5,0, : 
 1.15 < 
 
 .52 1-8 
 
 .90 ; 
 
 .46 - 
 
 .35, 
 
 .85, 
 
 .40 ; 
 
 1,70 
 .^, 
 
 , .66,,. 
 
 1.38 1-e 
 1.00 ; 
 
Bonded Debts and Tax Rates of Cities. 375 
 
 CITY 
 „ • BONDED DEBT. OITT TAX RATE. 
 
 Stepwise $ aoQQ 00 ^j jg 
 
 Sulphur Springs gO,000 00 87 1-8 
 
 Sweetaratet 10,000 00 .65 
 
 JJ*y^°^ 46,000 00 1.10 
 
 ^^™P^^ • • • 60,500 00 LIS 
 
 '^^^^^^^ ••■ M,OO0 00 .90 
 
 Texarkana 43 Ooo 00 .s? 1J2 
 
 ^y^^* 169,000 00 1.510 
 
 "f^^al^e 10,000 00 .50 
 
 Van Alstyne 9^500 OO .50 
 
 "^i«to™ 46,000 00 M 
 
 Waco ; 630,000 00 1J5 
 
 Waxahachie 98,300 00 .90 
 
 Weatberford 33,000 00 .90 . 
 
 WMtesboro 10,000 OO 1.00 
 
 Whitewright 8,000 00 .66 
 
 Wichita Falls 27,000 00 1.00 
 
 Wills Point 8,000 00 .50 
 
 Winnsboro 
 
 Wolfe City 8,500 00 1.00 
 
 Yoakum 24,500 00 1.10 
 
 Total $ 17,606,684 08 $104.71 5-6 
 
 Average tax rate of cities, $0.8583. 
 
 Tax rate in excess of constitutional limit of 65 cents, special tax, 
 authorized by Constitution, Art. 8, Sec. 9. 
 
 THE FOLLOWING TOWNS AND CITIES WEEE ASKED 
 
 FOE INFOKMATION AS TO THEIE BONDED DEBT, 
 
 AND EBPLIED "NOT INCOEPOEATED." 
 
 Clarendon, Donley county. Emory, Eains county. 
 
 Hamilton, Hamilton county. Bellville, Austin county. 
 
 Silverton, Briscoe county. Eefugio, Eefugio county. 
 
 Mason, Mason county. Anson, Jones county. 
 
 Eagle Pass, Maverick county. La Plata, Deaf Smith county. 
 
 Siuton, San Patricio county. Giddings, Lee county. 
 
.376 
 
 Appbndi;s B, 
 
 Velasco, Brazoria county. 
 Texas City, Galveston county. 
 Sterling City, Sterling, county. 
 Paint Eock, Concho cpunty. 
 Bracketville, Kinney county. 
 Childress, Childress county. 
 Jacksonville, Cherokee county. 
 Port Lavaca, Calhoun county. 
 Johnson City, Blanco county. 
 Newton, Newton county. 
 Perry, Palls county. , 
 Memphis, Hall county. 
 Eoby, Fisher county. 
 Tilden, McMullen county. 
 Woodville, Tyler county. 
 Henderson, Eusk county. 
 
 Forney, Kaufman county. 
 Pleas^nton, Atascosa county, 
 Snyder, Scurry county. 
 Big Springs, Howard county. 
 Fredericksburg, Gillespie county. 
 Colorado, Mitchell county. 
 Archer City, Archer county. 
 San Saba, San Saba county. 
 San Angelo, Tom Green county. 
 Goliad, Goliad county. 
 Emma, Crosby county. 
 Marble Falls, Burnet county. 
 Menardville, Menard county. 
 Mooreville, Falls county. 
 Chillieothe, Hardeman county. 
 
APPENDIX C. 
 
TAX VALUES AND TAX RATES OF STATES. 
 
 ALABAMA. 
 
 1. Total tax values for 1898, $256,256,295.52. 
 
 2. Total amount of ad valorem taxes collected for 1898 
 $2,242,894.73. 
 
 3. No tax levied for schools, except poll for 1&98, applied to the 
 schools of the race paying the same, amounting to $150,D0fl. 
 
 4. Amount appropriated by the Legislature for general State 
 purposes for 1.898, $1,369,330. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $675,000. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 55 
 cents on the $100. 
 
 7. No rate levied for school purposes. 
 
 8. Average rate of taxation by counties for 1898, 50 cents on 
 the $100. 
 
 9. Total amount of poll taxes collected for 1898, $i50;000. 
 10. Payment of taxes before voting is not required. 
 
 '11. Occupation taxes are collected. ^i." - 
 
 , ARKANSAS. 
 
 1. Total tax values for 1898, $179,000,000. '"''", 
 
 2. Amount of ad valorem taxes collected for 1898, exclusive of 
 pensions, school tax and sinking fuijd, $480,000. 
 
 3. Amount of taxes collected for school purposes, exclusive of 
 poll tax, and school district taxes', for 1898 $330,000'. ' '' '' 
 
 4. Amount appropriated by the Legislature for general pur- 
 poses for 1898, $450,000. 
 
 ' 5. ' No appropriations naadie by ttie Legislature for' 'School pur- 
 poses. Amount collected from State school tax, apportioned to 
 counties for -districts, for 1898, $320,000. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 25 
 cents on the $100. ' ' " ' ', , 
 
 7. Eate of taxation per $100 for school pufpose^'fl)]' 1898, 20 
 cents on the $100. Districts levy in addition to State tax, for school 
 Imrposes for 1898, 50 cents on the $100. ■' ' ' ' 
 
380 Appendix C. 
 
 8. Average rate of itaration by counties per $100, for 1898, 50 
 cents on the $100. 
 
 9. 'Total amount of poll taxes collected for 1898, rate $1.00 per 
 
 pbii,' $364;(rt)o. ^ ■• ■' '■••■' ' '■' ' -' ■ ' ■ ■■ '" ' ' ■ ' 
 
 10. Payment of poll taxes only, is required before voting. 
 
 11. Occupations are taxed, incomes not. 
 
 ARIZONA. 
 
 1. Total tax values for 1^98, $31,473,540. 
 3. Total linount of taxes collected for Territorial purposes for 
 1898, $251,788.28. 
 
 3. ' Total amount of taxes collected for school purposes for 1898, 
 $9,442.05. 
 
 4. Amount appropriated by the Legislature for Territorial pur- 
 poses for 1898, $126,398.07. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $26,508.21. 
 
 6. Eat'e of taxation per $100 for Territorial purposes for 1898, 
 80 cents on the $100. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 3 
 cents on the $100. 
 
 8. Average rate of taxation by counties for 1898, $3.50 on the 
 $100. 
 
 9. Poll taxes are collected by the counties at $2.50 for each poll, 
 but not by the Territory. Amount collected by counties for 1898, 
 not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Ko Territorial taxes are levied on incomes. 
 
 - • CALIFOBiSriA. 
 
 1. Total tax values for 1898, $1,131,059,703. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $5,167,547.06. 
 
 3. Totalamount of school taxes collected for 1898, apportioned 
 as follows : , 
 
 ^roperV tax ...;.... '. . . . .' . $2,345,381.02 
 
 , .,, ,, Poll tax 364,391.62 
 
 Sailroad tax 97,962.02 
 
 , Other sources 322,552.58 
 
 ! ' 'Total .....:..';,...... $3,130,187.24 \l 
 
Tax Values and Tax Rates of States. 381 
 
 4. Amount appropriated by tht Legislature for State piarposes 
 for 1898, $3,000,000. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $3,314,963. 
 
 6. Eate of taxation per $100, for State purposes for 189S, 51 
 cents on the $100. 
 
 7. Eate of taxation per $100, for school purposes for 1898, 32f 
 cents on the $100. 
 
 8. Average rate, of taxation by counties for 1898, 25 cears on 
 the $100. 
 
 9. Total amount of poll taxes collected for 1898, $364,291.62. 
 
 10. Payment of taxes before voting is not required* 
 
 11. License taxes collected, incomes not taxed. 
 
 CONNECTICUT. 
 
 1. Total tax values for 1.898, $534,465,357. 
 
 2. The State levies no direct tax on property for State pur- 
 poses. Total amount received by the State from all sources for 1898, 
 $2,612,385.15. 
 
 3. The State collects no tax for school purposes, such taxes 
 being collected by the counties, cities and towns of the State, the. 
 amount actually expended for school purposes for the four years 
 ending September 30, 1896, being $1,919,369.18. 
 
 4. Amount of expenditures by the State for State purposes for 
 1898, $1,744,510.93. 
 
 5. Amount of expenditures by the State for school purposes for 
 
 1898, $527,438.58. 
 
 6. Bate of taxation per $100, for State purposes for 1898, not 
 
 known. 
 
 7 No tax rate for school purposes. 
 
 8. Average rate of taxation by counties for 1898, $1.35 on the 
 
 $100 
 
 2. No poll tax is collected by the State. Counties coUecJ a poll 
 
 tax of $2.00; amount for 1898 not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes not taxed. 
 
 COLORADO. 
 
 1 Total tax values for 1898, $187,000,000. .. , 
 2. Total amount of taxes collected for State purposes for 1898, 
 $580,607.54. 
 
382 Ai'PENDix C. 
 
 3. Total amount of taxes collGcted for school purposes for 1898, 
 $91,600. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1^98, $1,201,721.91. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $91,600. 
 
 6. Eate ol taxation per $100 for all purposes, cannot exceed 
 40 cents on the $100. 
 
 7. Eate of taxation per $100 for school purposes for 1898, not 
 known. 
 
 8. Average rate of taxation by counties for 1898, not known. 
 
 9. Total lamount of poll taxes collected for 1898, $33,500. 
 
 10. No payment of taxes is required before voting in a general 
 election. When voting on a proposition of bonded indebtedness, 
 taxes must be paid before voting. 
 
 11. Occupations are taxed; incomes not. 
 
 FLORIDA. 
 
 1. Total tax values for 1898, $93,900,823.75. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $447,604.88. Eeceipts of the State from all sources, including the 
 $447,604.88 ad valorem taxes for 1898, $776,086.63. 
 
 3. Amount of taxes collected for school purposes for 1898, in 
 the sub-school district taxes, $32,554.98. The State levies a tax of 
 ten cents on the $100 for school purposes, which is distributed to the 
 counties, the amount collected for 1898 not being ascertained. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $536,132.72. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, appropriation applying only to State educational institu- 
 tions, public schools being provided for by State school tax, appor- 
 tioned as stated above, and additional county school taxes. 
 
 6. Eate of taxation per :$100 for State purposes for 1898, 35 
 cents on the $100. For Confederate pensions, 5 cents on the $100. 
 
 7. Eate of taxation per $100 for school purposes levied by the 
 State for 1898, 10 cents on the $100. In addition counties levied 
 locally for school purposes, a tax of 40 cents on the $100. 
 
 8. Average rate of taxation per $100 by counties for 1898, 40 
 cents on the $100. 
 
 9. No poll tax is collected. 
 
 10. Paymeot of taxes before voting is not required. 
 
 11. Occupations are taxed; incomes are not. 
 
Tax Values and Tax Rates op States. 
 
 383 
 
 QEOBQIA. 
 
 1. Total tax values for 1898, $411,813,911. 
 
 2. Total amount of taxes collected for State purposes for 1898 
 $3,121,206.58. 
 
 3. Total 'amount of taxes collected for school purposes for 1898 
 $1,610,301. 
 
 4. Amount appropriated by the Legislature for general pur- 
 poses for 1898, $3,433,448.20. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $1,640,381. 
 
 6. Kate of taxation per $100 for Slate purposes for 1898, 30 
 cents on the $100. 
 
 7. Rate of taxation per $100 for school purposes for 1898, 25 
 cents on the $100. 
 
 8. Average rate of taxation by counties for 1898, not known. 
 
 9. Total amount of poll taxes collected for 1898, $225,000. 
 
 10. Payment of poll taxes only is required before voting. 
 
 11. Taxes are collected on incomes and occupations. 
 
 ILIilNOIS: 
 
 1. Total tax values for 1898, $778,474,910. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $3,000,000. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $1,000,000. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $3,592,495. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $1,000,000. 
 
 6. Eate of taxation per $100 for State purposes for 1898j 42 
 cents on the $100. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 14 
 cents on the $100. 
 
 8. Average rate of taxation by counties for 1898, not known. 
 
 9. State collects no poll tax. 
 
 10. Payment of taxes is not required before voting. 
 
 11. License taxes are collected; no tax on incomes. 
 
 INDIANA. 
 
 1. Total tax values for 1898, $1,395,965,056. 
 . 2. Total amount of taxes collected for State purposes f-or 1898, 
 $1,275,246.22. 
 
384 Appendix C. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $1,567,756.73. For benevolent institutions for 1898, $646,171.80. 
 For liquidation of State debt for 1898, $387,331.67. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $1,600,000. 
 
 5. . \No appropriation is made by the Legislature for school pur- 
 poses, the taxes collected being apportioned by the State Board of 
 Education. 
 
 6. Bate of taxation per $100 for State purposes for 1898 (also 
 a tax of 50 cents on each poll), 9 cents on the $100. 
 
 7. Rate of taxation per $100 for school purposes for 1898 (also 
 a tax of 50 cents on each poll), 11 cents on the $100. 
 
 8. Average rate of taxation by counties for 1898 (including 
 State, county and city), $1.50 on the $100. 
 
 9. Total amount of poll taxes collected for 1898, $583,939.60. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes not taxed. 
 
 KANSAS. 
 
 1. Total tax values for 1898, $325,889,747. 
 
 2. Total amount of taxes cqllected for all purposes for 1898, 
 $1,336,109. 
 
 3. The State levies no tax for school purposes, the schools being 
 provided for by county and district school taxes. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, not known. 
 
 5. Appropriations for school purposes by the Legislature only 
 extends to State institutions, amount for 1898, not known. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 41 
 cents on the $100. 
 
 7. No State tax rate for school purposes. 
 
 8. Average rate of taxation by counties for 1898, not knoTvn. 
 
 9. No poll tax is collected. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Occupations are taxed; incomes are not. 
 
 KENTUCKY. 
 
 1. Total tax values for 189,8, $552,957,708. 
 
 2. Total amount of taxes collected for all purposes for 189S, 
 $4,992,200.06. 
 
 3. Total amount used for school purposes for 1898, $1,620,- 
 021.42. 
 
Tax Values and Tax Rates oy States. 385 
 
 4. Legislature does not make annual appropriations for either 
 State or school purposes, but appropriations are fixed by statute. 
 Amount for 1898, not known. 
 
 5. See 4. 
 
 6. Rate of taxation per $100 for State purposes for 1898, 30 
 cents on $100. 
 
 7. Rate of taxation per $100 for school purposes for 1898, 23^ 
 cents on $100. 
 
 8. Average rate of taxation by counties for 1898, not known. 
 
 9. ISTo poll tax collected by the State. Amount collected by 
 counties for 1898, not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Occupations taxed, incomes not. 
 
 LOUISIANA. 
 
 1. Total tax values for 1898, $359,798,213.75. 
 
 3. Total amount of taxes collected for State purposes for 1898, 
 as follows : 
 
 General fund $ 788,330.13 
 
 General engineer fund 328,526.73 
 
 Interest fund 653,307.11 
 
 Total $1,669,953.96 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $39.6,613.69. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, as follows : 
 
 General fund $ 686,188.39 
 
 Interest fund 667,408.60 
 
 General engineer fund 175,097.96 
 
 Total $1,538,694.95 
 
 5. Total amount appropriated by the Legislature for school 
 purposes for 1898, $303,804.56. 
 
 6. Rate of taxation per $100 for State purposes for 1898, 60 
 
 cents on $100. 
 
 7 The schools of Louisiana are provided for by the payment 
 by the State of four per cent, interest on the State debt to the school 
 fund, and the payment of certain criminal costs to the school fund, 
 and the poll taxes collected. 
 
 8. Average rate of taxation by counties for 1898, not known. 
 
 35-T. C. 
 
386 ApPE>fmx C. 
 
 9. Amount .of poll taxes collected for 1898, not known. 
 
 10. Payment of poll tax is required before voting. 
 
 11. Incomes and occupations taxed. 
 
 MAINE. • 
 
 1. Total tax values for 1898, $329,516,244. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $1,074,545.64. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $522,836.75. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $1,193,814.70. 
 
 5. Amount lappropriated by the Legislature for school purposes 
 for 1898, $622,540. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 17^ 
 cents on $100. 
 
 7. Bate of taxation per $100 for school- purposes for 1898, 10 
 cents on $100. 
 
 8. Average rate of taxation by counties for 1898, not known. 
 
 9. Total amount of poll taxes collected for 1898, $1,781. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes are not taxed. 
 
 MASSACHUSETTS. 
 
 1. Total valuation of real and personal property for 1898, 
 $2,764,242,784. Total value of capital stock of corporations for 
 1898, $625,595,020. Total valuation of the real estate and machin- 
 ery of these corporations for 1898, $390,392,347. 
 
 2. Total amount of taxes collected by the State by direct taxa- 
 tion for all purposes for 1898 $1,500,000.00 
 
 Collected from corporations 1,003,672.94 
 
 Bank stock 411,696.51 
 
 Savings banks 1,332,884.84 
 
 Collateral legacy tax 563,774.09 
 
 Insurance tax 353,625.93 
 
 Excise tax on life insurance com- 
 panies 193,022.97 
 
 Foreign railro-ad companies 26,749.00 
 
 Coal and mining companies 7,819.33 
 
 Total from direct and indirect 
 
 tax $5,393,245.00 
 
Tax 'Values and Tax Rates op States. 387 
 
 3. 'The State leivies no tax for school purposes, but makes appro- 
 priations each year for the support of the schools. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $9,600,000. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $735,653.05. 
 
 e. The State has no specific tax rate for either State or scliool 
 purposes, and the taxes are levied in this manner: The tax com- 
 missioner levies an imaginary tax of $1000 on the valuation of the 
 State, and the amount each city or town is called upon to pay of that 
 $1000 is its proportion of the State tax, and the same proportion is 
 used in county taxes. 
 
 7. Answered in 6. 
 
 8. Average rate of taxation by counties for 1898, on which was 
 based corporation taxes by the State, $1,569 on $100. 
 
 9. Poll taxes are collected by cities and towns; total collected 
 for 1898, $1,478,630. 
 
 10. Payment of poll-taxes only is required before voting. The 
 law requires every one to pay a poll tax, even the females who vote 
 for school committees, and if poll tax is not paid, arrest and confine- 
 ment in jail can follow. 
 
 11. The State does not tax incomes; the towns and cities tax 
 incomes and occupations. 
 
 MARYLAND. 
 
 1. Total tax values for 1898, $603,336,096. 
 3. Total amount of taxes collected for State purposes for 1898, 
 $3,365,616.33. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 
 $739,697.89. 
 
 4. Amount appropriated by the Legislature for State purposes 
 
 for 1898, $3,000,000. 
 
 5. Amount appropriated by the Legislature for school purposes 
 
 for 1898, $739,697.89. 
 
 6. Rate of taxation per $100 for State purposes for 1898, 
 
 174 cents 
 
 7 Sate for taxation per $100 for school purposes for 1898, 
 
 including 3 cents tax for school books, 13* cents. 
 
 8. Average rate of taxation by counties per $100 for 1898, 85 
 
 cents. 
 
 9. ISTo poll tax collectefl. 
 
 10. 
 
 11. Incomes aot taxed. 
 
388 Appendix C. 
 
 MI9H1GAN-, , 
 
 1. Total tax values for 1898, $1,105,100,000. 
 
 2. Total amount of direct State tax collected for 1898, $2,158,- 
 770.67. 
 
 3. Money for school purposes is raised by the State paying inter- 
 est on money realized from sale of lands donated by the general 
 government, and money arising from specific taxes. Amount for 
 1898, $1,028,832.40. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $3,235,884.40. 
 
 5. Amount expended for school purposes for 1898, $1,028,- 
 832.40. 
 
 6. Eate of taxation on the $100 for State purposes for 1898, 
 $0.1953. 
 
 7. See 3. 
 
 8. Average rate of taxation per $100 by counties for 1898, not 
 known. 
 
 9. Total amount of poll taxes collected for 1898, not known. 
 
 10. ■ 
 
 11. Incomes not taxed. 
 
 MINNESOTA. 
 
 1. Total tax values for 1898, $579,252,130. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $1,042,839.28. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $712,528.64. In addition to above, there was collected for 1898 by 
 local taxation for schools, $577,841.71 j by special school taxes, 
 $3,353,219.35. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, not known. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, not known. 
 
 6. Bate of taxation per $100 for State purposes for 1898, 
 18 cents. 
 
 7. Eate of taxation by State for school purposes for 1898 per 
 $100, 12 3-10 cents. 
 
 8. Average rate of taxation by counties for all purposes for 
 1898, per $100, $2.39. 
 
 9. No poll taxes collected. 
 
 10. Payment of taxes before voting not required. 
 
 11. Incomes not taxed; cities collect license, taxes. 
 
Tax Values and Tax Rates of States. 
 
 389 
 
 MISSISSIPPI. 
 
 1. Total tax values for 1897, $182,888,598 
 
 $1.3^44 46°5*?7^"'°''''^ "^ *^'''' '°^^''^'^ ^°' ^*'*' P^'P°''' *°' 1^^^' 
 
 3. Total amount of taxes collected for school purposes for 1897, 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898 and 1899, $3,438,915.81. 
 
 5. Amount appropriated by the Legislature for schools for 1898 
 $950,000. ' 
 
 6. Bate of taxation per $100' for State purposes for 1898 65 
 cents. ' 
 
 7. Tax levied for schools is included in the 65 cents levied for 
 State purposes. 
 
 8. Average rate of taxation by counties per $100 for 1898, 73 
 cents. 
 
 9. Total amount of poll taxes collected for 1898,, $387,671.18. 
 
 10. Payment of taxes is required before voting. 
 
 11. Incomes not taxed; occupations are taxed. 
 
 * ' MISSOURI. 
 
 1. Total tax vaiues-for 1898, $1,050,940,801. 
 
 2. Total amount of ad valorem taxes collected by the State for 
 all purposes for 1898'^?ollows : 
 
 State revenue fund $3,116,705.08 
 
 State interest fund 1,146,971.67 
 
 Other sources 870,339.96 
 
 Total $4,133,916.61 
 
 3. There is no special tax levied for the support of the public 
 schools, but Missouri provides for her schools in this manner: 
 Moneys for the State school fund are derived from the annual inter- 
 est of the State's certificates of , indebtedness held by the State treas- 
 urer in trust for the State school fund, and from' the transfer of 
 one- third of the receipts into the State revenue fund appropriated 
 by the General Assembly. 'The moneys so received are apportioned 
 to the several counties of "the State by the State superintendent of 
 public schools and distributed annually by the State auditor for the 
 support of the public schools, The State educational institutions 
 are provided for by devoting the revenue from specific sources to 
 their support. 
 
390 Appendix C. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $3,969,605.24. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $916,208.08. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 35 
 cents. 
 
 7. See 3. . ■ 
 
 8. The average rate of taxation per $100 by counties for 1898 
 not known, but counties are limited in the extent of their rate of 
 taxation, which is graduated on the valuation of property in the 
 eounty, ranging from a limit of -50 cents on the $100, in counties 
 having a valuation of siix million of dollars or less to 35 cents on the 
 $100 ia counties with thirty million or more. 
 
 9. Poll taxes seem to be collected neither by the State, counties 
 or cities. 
 
 10. Payment of taxes is not required before voting. 
 
 11. Incomes and occupations are taxed. 
 
 MONTANA. 
 
 1. Total tax values for 1898, $133,969,^_19[.35. 
 
 2. Total amount of taxes collected f^^Sta^e purposes for 1898, 
 $503,471.03. ' ■ t".-<-.^-'' 
 
 3. The State levies no tax for schoo^Jj)u|Pposes, taxes for this 
 purpose being levied by the counties. Amount received by State 
 Treasurer for school purposes for 1898, $129,11^.15. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $462,734. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $28,630.98. 
 
 6. Hate of taxation per $100 for State purposes for 1898, 25 
 cents. 
 
 7. The- State levies ho' tax for school' purposes. The average 
 rate of taxation per $100 for this purpose by counties for 1898, 50 
 eeints. 
 
 8. Average' rate of taxation per $100, by counties for all pur- 
 poses for 1898, $2.50. 
 
 ' 9\ Amount of poll'taies collected for 1898, not known. 
 lO. Pkyto'ent of taXes is' not jectuirfed before Vdtiilg. 
 ■ ■ 11. Incomes not' tkjted ; occupations taxed. 
 
Tax Values and Tax Rates or States. 391 
 
 NEBRASKA. , . 
 
 1. Total tax values for 1898, not known. 
 
 2. Amount of taxes collected for general State purposes for the 
 two years, December 1, 1896, to November 30, 1898, $1,798,858.08. 
 Amount collected for State purposes from other sources during this 
 period, $276,576.46. 
 
 3. Amount of taxes collected for the school fund (public 
 schools), for the two years, December 1, 1896, to November 30, 
 1898, $307,105.76. Eeeeipts into the school fund from other sources, 
 such as interest on school lands sold and leased, etc., for this period, 
 $1,144,394.08. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for the two years, December 1, 1896, to November 30, 1898, 
 $2,564,753.26. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for the two yearsj December 1, 1896, to November 30, 1898, 
 $1,441,066.65. 
 
 6. Eate of taxation per $100 for State purposes, cannot exceed 
 50 cents. Eate for 1898, not known. 
 
 7. Eate of taxation per $100 for school purposes cannot exceed 
 1-5 cents ; rate for 1898, not known. 
 
 8. Eate of taxation by counties cannot exceed $1.50 on the 
 $100 for county purposes; rate for 1898, not known. 
 
 9. No State poll tax. Amount collected by counties, cities and 
 towns, for .1898, not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes not taxed; occupations taxed. 
 
 NEVADA. 
 
 . 1. Total tax values for 1898, $23,187,211.16. 
 
 2. Total amount of taxes collected for State purposes fox- 1898, 
 $146,711.30. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 
 $8,149.40. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $333,140.25. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1,898, $23,133.01. ., 
 
 6., Eate of taxation per $100. for State purposes for 1898, 92 
 cents. , ■ , .■'':.:.• 
 
39a Appestdix C. ? 
 
 7. Eate of 'taxation per $100 for school purposes for 1898, 5 
 cents. 
 
 8. Average rate of taxation per $100 by counties for all pur- 
 poses for 1898, $2.68. 
 
 9. Total amount of polls collected for 1898, $11,571. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes are not taxed. 
 
 NEW HAMPSHIRE. 
 
 1. Total tax values for 1898, $352,490,075. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 not known. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 not known. 
 
 4. Amount of appropriations by Legislature for State or school 
 purposes for 1898, unknown. 
 
 5. — ■ 
 
 G. Eate of taxation for State or school, for 1898, not known. 
 
 7. 
 
 8. Average rate of taxation by counties for 1898, per $100, 
 $1.89. 
 
 9. Poll taxes do not seem to be collected. 
 
 10. Payment of taxes not required before voting. 
 
 11. No data as to the taxation of incomes and occupations. 
 
 NEW JEESBT. 
 
 1. Total tax values for 1898, this valuation being made of real 
 and personal property, for school purposes in counties, $812,609,090. 
 
 2. The State levies no tax on real and personal property for 
 State purposes. The State collects the principal part of its revenue 
 from railroad and other corporations, and collateral inheritance 
 tax. Total amount collected from this source and all other sources 
 for 1898, $3,354,622.05. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $2,284,310. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $2,298,443.29. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $200,000. The appropriation is in addition to the State 
 school tax, which is collected. Of the school tax collected, 90 per 
 cent, is paid back as soon as received to the county paying the same, 
 
Tax Values and Tax Rates op States. 393 
 
 the remaining ten per cent, constituting a reserve fund. This re- 
 serve fund was apportioned to the several counties of the State, for 
 1898, giving to the schools from this source, $2,384,310 
 
 6. See 2. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 
 $0,276. 
 
 Eate of taxation per $100 for school purposes for 1898, $0,276. 
 
 8. Average rate of taxation per $100 by counties for 1898,. for 
 all purposes, $2.00. 
 
 9. Poll taxes collected by some counties. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes not taxed. 
 
 NEW YORK. 
 
 1. Total tax values for 1898, $4,898,611,019. 
 
 2. Total amount of taxes collected for State purposes for 1898 
 $19,115,971.26. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $4,101,356.98. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $20,566,801.70. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $5,024,079.69. 
 
 6. Eate of taxation per $100 for State purposes for 1898^ 20J 
 cents. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 
 9 1-10 cents. 
 
 8. Average rate of taxation by counties per $100, for 1898, not 
 known. 
 
 9. Poll taxes not collected. 
 
 10. Payment of taxes before voting jiot required. 
 
 11. Incomes not taxed. 
 
 NORTH CAROLINA. 
 
 1. Total tax values for 1898, $265,867,197.99. 
 
 2. Total amount of taxes collected for 1898, exclusive of tax 
 on fertilizers, dividends from State stock in railroads and United 
 States appropriations, special pension tax, etc. (these included would 
 make general receipts, $1,334,082.24), $830,391.04. 
 
 3. Total amount taxes levied for school purposes by State and 
 county, $935,058.10. 
 
394 Api'bndix C 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, ex-cliisive of disbursements of agricultural departmeflt, 
 pensions, interest on railroad debt, etc. (these included would make 
 a total disbursement of $1,383,971.11), $838,480.26. 
 
 5. State makes no specific appropriation for school purposes. 
 It levies a specific tax on property for public schools, but this tax is 
 payable to the county treasurers and is not handled by the State. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 31f 
 cents. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 18 
 cents. 
 
 8. Eate of taxation per $100 by counties for 1898, 33^ cents to 
 $1.00. 
 
 9. A poll tax of $1.39 by the State, and 71 cents by counties is 
 collected. Amount collected for 1898, not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes and occupations taxed. 
 
 NORTH DAKOTA. 
 
 1. Total tax values for 1898, $91,347,467. 
 
 2. Total amount of taxes collected for State purposes for the 
 years 1897 and 1898, $860,081.64. From other sources, fees, etc., 
 $402,830.70. 
 
 3. Total amount of taxes collected for school purposes for the 
 years 1897 and 1898, $583,950.08. Poll taxes, devoted to schools, 
 $48,518. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for the years 1897 and 1898, $1,262,903.34. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for the years 1897 and 1898, $543,433.51. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 41 
 cents. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 30 
 cents. 
 
 8. Average rate of taxation per $100 by counties for 1898, for 
 all purposes, $3.15. 
 
 9. Total amount of poll taxes collected for 1897 and 1898, 
 $48,518. 
 
 10. Payment of taxes not required' before voting. 
 
 11. Income? nob taxed ; license taxes collected. 
 
Tax Values and Tax Rates of States. 398 
 
 OHIO. 
 
 1. Total tax values for 1898, $1,760,357,443. 
 3. Total amount of taxes collected for State, purposes for 1898, 
 $4,997,107.86. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $1,760,358.96. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $5,714,781.70. 
 
 5. Amount appropriated by the Legislature for the common 
 schools for 1898, $1,783,473. Appropriated for universities for 
 1898, $518,000. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 
 $0,284. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 10 
 cents. 
 
 8. Average rate of taxation per $100, by counties for all pur- 
 poses, for 1898, $3.30. 
 
 9. 'No poll taxes collected. 
 
 10. Payment of taxes before voting not required. 
 
 11. Incomes and occupations not taxed. 
 
 OKLAHOMA TBEEITORY. 
 
 1. Total tax values for 1898, $40,633,816. 
 
 3. Amount of taxes collected for territorial purposes, for the 
 years December 1, 1896, to November 30, 1898, $155,653.52. Ecr 
 ceipts from other sources, $38,071.85. 
 
 3. Amount of taxes collected for school purposes for the yean 
 December 1, 1896, to November 30, 1898, $77,153.73. (this in- 
 cludes the schools looked after by the Territory, such as the normal 
 schools and territorial university.) The common schools are sup- 
 ported by lease of lands, the receipts from which for two years, 
 December 1, 1896, to November 30, 1898, were $198,030.68. 
 
 4. Amount appropriated by the Legislature for territorial pur- 
 poses for the two years named, $187,001.28. 
 
 5. Amount appropriated by the Legislature for the territorial 
 schools for the two years named, $68,40'6..87. 'Amount expended 
 for the common schools for said t#o years, $196,372.94. 
 
 6. Eate of taxation' per $100 for territorial purposes for 1898, 
 
 30 cents. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 13 
 
 cents. 
 
396 Appendix C. 
 
 8. Average rate of taxation per $100 by counties for 1898, not 
 known. 
 
 9. Amount of poll taxes collected in 1898, not known. 
 
 10. Payment of taxes before voting not required. 
 
 11. Incomes not taxed; occupations taxed. 
 
 OREGON. 
 
 1. Total tax values for 1898, $134,917,104. 
 
 2. Total amount of taxes collected for State purposes for 1898 
 and 1897, $1,308,479.80. 
 
 3. The State levies no tax for school purposes, the schools being 
 maintained on the interest obtained from loaning the money realized 
 from the sale of school lands, together with tax levied by counties for 
 school purposes. Amount of the principal of this fund received for 
 the years 1897 and 1898, $1,019,852.35. Interest received on this 
 fund for the years 1897 .and 1898, $388,818.32. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for the years 1897 and 1898, $1,033,616.14. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898 and 1897, this appropriation being to the A. and M. Col- 
 lege and State University, $87,690.65. 
 
 6. Eate of taxation per $100, for State pnrposes for 1898, 35 
 cents. 
 
 7. See 3. 
 
 8. Average rate of taxation per $100 by counties for 1898, not 
 known. 
 
 9. Poll taxes collected only by the counties; amount collected 
 in 1898 not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes not taxed; occupations taxed. 
 
 PENNSYLVANIA. 
 
 1. Total tax values for 1898, • 
 
 2. Total amount of taxes collected for all purposes for 1898 as 
 follows : 
 
 Financial corporations and asso- 
 ciations (i. e., banks, stock, trust 
 
 companies, etc.) $ 1,016,616.17 
 
 Corporations and associations (for- 
 eign insurance companies, capi- 
 tal stock, bonus on charters) . . . 5,651,967.57 
 
Tax Values and Tax Rates of States. 397 
 
 From or through counties (tax on 
 personal property, inheritances, 
 fees of county officers, occu- 
 pation taxes) $ 6,136,790.64 
 
 From other sources 519,746.59 
 
 Total for 1898 $13,325,120.97 
 
 3. Total amount of taxes collected for the support of the com- 
 mon schools for 1897, $11,204,999.86. 
 
 4. Amount appropriated hy the Legislature for State purposes 
 for 1898, $7,949,820.38. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $6,023,983.08. 
 
 6. The rate of taxation per $100 for State or other purposes not 
 ascertained. The rate per capita for all purposes in the State, in- 
 cluding State, county, municipal and school, for 1898, $9.37 per 
 capita. 
 
 7. The per capita tax for school purposes over the State for 
 
 1897, $2.13 per capita. 
 
 8. The average rate, of taxation hy counties for 1898, $7.00 per 
 capita. 
 
 9. Poll taxes not collected. 
 
 10. Payment of taxes hefore voting not required. 
 
 11. Incomes and occupations taxed. 
 
 SOUTH CAROLINA. 
 
 1. Total tax values for 1898, $173,237,105. 
 
 2. Total amount of ad valorem taxes collected for State purposes 
 for 1898, $832,934.58. The State received from other sources for 
 
 1898, $1,574,349.30. 
 
 3. Total amount of taxes collected for school purposes for 1898, 
 $519,598.33. Local and special taxation for school purposes for 
 1898, $97,218.33. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $2,169,715.02. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $235,094.58. 
 
 6. Kate of taxation per $100 for State purposes for 1898, 50 
 
 cents. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 30 
 
 cents. 
 
396 Appendix C. 
 
 8. Average x^t.e of, tqxa,tion by counties per $100 for 1898, 50 
 cents. 
 
 9. Amount of poll taxes collected for 1898, $16?,180. 
 
 10. Paynient of taxes before voting is not required. 
 
 11. Incomes and occupations are taxed. 
 
 SOUTH DAKOTA. 
 
 1. Total tax values for 1898, $118,58.0,496. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $589,924.34. 
 
 3. The State levies no tax for school purposes, but counties levy 
 a tax for such purposes, the average rate by counties for this purpose 
 being 15 cents on the $100. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $471,990.52. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $238,293. 
 
 6. Bate of taxation per $100 for State purposes for 1898, 30 
 cents. 
 
 7. See 3. 
 
 8. Average rate of taxation by counties per $100 for all pur- 
 poses for 1898, $1.20. 
 
 9. Poll taxes collected by counties only; amount collected for 
 1898 not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. The State does not tax incomes. 
 
 TENNESSEE. 
 
 1. Total tax values for 1898, $306,116,297. 
 Total amount of taxes collected for all purposes for the two years 
 December 20, 1896, to December 19, 1898, $4,416,802.49. 
 
 3. The State levies no school tax, the schools being provided for 
 by local taxation in counties, cities and towns. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for the two years December 20, 1896, to December 19, 1898, $4,540,- 
 723.24. 
 
 5. Amount appropriated by the Legislature for State schools 
 for 1897 and 1898, $210,236.26. 
 
 6. Bate of taxation per $100 for State purposes for 1898, 45 
 cents. 
 
 7. See 3. 
 
Tax Values and Tax Rates of States. S99 
 
 8. Average rate of taxation per $100 by counties for 1898, 85 
 cents. 
 
 9. Total amount of poll tax collected for 1898 not known. 
 
 10. Payment of poll ta^ only is required before voting. 
 
 11. Incomes and occnpations taxed. 
 
 TEXAS. 
 
 1. Total tax values for 1898, $854,619,365. 
 
 2. Total amount of taxes collected for State purpose during 
 fiscal year ending August 31, 1898, $3,368,921.19. Eeeeipts from 
 other sources, $640,697.12. Total, $3,009,618.31. 
 
 3. Total amount of taxes collected for school purp&ses during 
 fiscal year ending August 31, 1898, $1,665,238.86. Receipts from 
 other sources during fiscal year ending August 31, 1898, $1,502,- 
 463:69. Total, $3,167,702.55. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $2,153,766.43. 
 
 5. The Legislature makes no appropriations for school pur- 
 poses, except State institutions, included above. The school taxes 
 and funds are apportioned to the several counties and school dis- 
 tricts of the State by the Board of Public Education. The amount 
 disbursed for 1898 was, $3,069,912.70. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 20 
 
 cents. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 18 
 
 cents. . 
 
 8. Average rate of taxation per $100 by counties for 1898, for 
 
 county purposes, 60 cents. 
 
 9. Total amount of poll taxes collected during fiscal year end- 
 ing August 31, 1898, $520,753.13. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes not taxed; occupations taxed. 
 
 UTAH. 
 
 1. Total tax values for 1898, $100,241,331. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 
 $450,681.19. 
 
 3. Total amount of taxes collected for school purposes for 189S, 
 
 $300,454.13. 
 
 4 Amount appropriated by the Legislature for State purposes 
 for 1897 and 1898, $987,777.76. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $300,454.13. 
 
400 Appendix C. 
 
 G. Tax rate per $100 for State purposes for 1898, 45 cents. 
 
 7. Tax rate per $100 for school purposes for 1898, 30 cents. 
 
 8. ■ Average county tax rate per $100, for 1898, not known. 
 
 9. Poll taxes are not collected. 
 
 10. Payment of taxes before voting not required. 
 
 11. Incomes not taxed. 
 
 VERMONT. 
 
 1. Total tax values for 1898, $ 
 
 3. Total amount of taxes collected for 1898, from all sources, 
 including corporation taxes, license taxes, and receipts from all 
 sources, for the year 1898, for all purposes, $1,390,030.44. 
 
 3. The tax used for school purposes is included in the above. 
 
 4. Amount appropriated by the Legislature for all purposes, 
 including State and school, for 1898,. $1,253,598.68. 
 
 5. See 4. 
 
 6. Bate of taxation per $100, for 1898, for all purposes (which 
 seems to include State, county and school tax), $1.50. 
 
 r. See 6.. 
 
 8. It seems as if the tax for the counties was also included in 
 levy in (6), and is apportioned to the counties by the State Treas- 
 urer. 
 
 9. Poll taxes collected by counties, cities and towns only; 
 amount collected for 1898, not known. 
 
 10. Payment of taxes before voting not required. 
 
 11. Incomes not taxed; occupations are taxed. 
 
 VIKGINIA. 
 
 1. Total tax values for 1898, $408,807,381. 
 
 2. Total amount of ad valorem taxes collected for State pur- 
 poses for 1898, $1,369,125.65. Amount of taxes collected for State 
 jiurposes from other sources, such as license taxes, tax on railroads, 
 inheritance tax, etc., for 1898, $1,181,941.69. 
 
 3. Total amount of taxes collected for school purposes for 1898. 
 $779,342.90. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $3,117,958.73. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, public schools, $978,299.2,0, Amount appropriated for 
 State schools for 1898, $103,750. 
 
 6. Kate of taxation per $100 for State purposes for 1898, 30 
 cents; 
 
Tax Values astd Tax Rates of States. 401 
 
 7. Eate of taxation per $100 for school purposes for 1898, 10 
 cents. 
 
 8. Average rate of taxation per $100 by counties for 1898, not 
 known. 
 
 9. Total amount of poll taxes collected for 1898, and devoted 
 to public schools, $3'5'0,392. 
 
 10. Payment of taxes before voting ia not required. 
 
 11. Incomes and occupations are taxed, the State deriving one- 
 half of its revenue from these sources. 
 
 WASHINGTON. 
 
 1. Total tax values for 1898, $229,767,895. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $1,279,446.28. 
 
 3. Total amount of taxes collected for school purposes for 1898 
 (by counties), $702,023.76. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $400,000. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, $130,000. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 26 
 cents. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 29 
 cents. 
 
 8. Average rate of taxation per $100 by counties for 1898, not 
 known. 
 
 9. State collects no poll tax; amount collected by counties for 
 1898 not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. No taxes collected from incomes. 
 
 WEST VIRGINIA. 
 
 1. Total tax values for 1898, $222,195,486.10. 
 ■ 2. Total amount of taxes collected for State purposes for 1898, 
 $1,280,925.10. 
 
 3. Total amount of taxes collected for school purposes for 1898 
 
 as follows: 
 
 General school fund $360,111.81 
 
 General school fund, other sources . . 76,312.94 
 
 School fund, from all sources 107,164.22 
 
 36— T. C. 
 
402 Appendix C. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, $1,104,032.31. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898 as follows: 
 
 General school fund '. . . $385,337.90 
 
 The school fund 55,033.88 
 
 6. Eate of taxation per $100 for State purposes for 1898, 25 
 cents. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 10 
 cents. In addition to State levy there are also local levies. 
 
 8. Average rate of taxation per $100 by counties for 1898 for 
 all purposes, $1.50. 
 
 9. Total amount of poll taxes collected for 1898, $202,749. 
 
 10. Payment of taxes before yoting is not required. 
 
 11. Incomes not taxed; occupations taxed. 
 
 WISCONSIN. 
 
 1. Total tax values for 1898, $600,000,000. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $1,492,570. 
 
 3. Total amount of taxes collected for school purposes for 1898 
 as follows : 
 
 Common school $600,000.00 
 
 Normal school ■. . . 190,000.00 
 
 University 255,000.00 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898 not known. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898 not known. 
 
 6. Eate of taxation per $100 for State purposes for 1898, 
 $0.2487. 
 
 7. Eate of taxation per $100 for school purposes for 1898, 
 $0.1741. 
 
 8. Average rate of taxation per $100 by counties for 1898 (all 
 taxes), $2.60. 
 
 9. No poll taxes are collected. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes not taxed. 
 
Tax Values and Tax Rates of States. 403 
 
 WYOMING. 
 
 1. Total tax values for 1898, $30,789,391.74. 
 
 2. Total amount of taxes collected for State purposes for 1898, 
 $161,643.78. 
 
 3. The State levies no tax for school purposes. Total amount 
 of taxes collected for 1898, -which is collected by the counties, $183,- 
 488.23. 
 
 4. Amount appropriated by the Legislature for State purposes 
 for 1898, not known. 
 
 5. Amount appropriated by the Legislature for school purposes 
 for 1898, unknown. 
 
 6. Rate of taxation per $100 for State purposes for 1898, 52J 
 cents. 
 
 7. Rate of taxation per $100 for sOhool purposes, levied by 
 counties, for 1898, 45 cents. 
 
 8. Average rate of taxation per $100 by counties for 1898 (all 
 taxes), $1.88. 
 
 9. Poll taxes not collected by the State; amount collected by 
 • counties, cities and towns not known. 
 
 10. Payment of taxes before voting is not required. 
 
 11. Incomes not taxed; license taxes collected. 
 
 THE FOLLOWING STATES FAILED TO FURNISH INFOR- 
 MATION AS TO TAX VALUES AND TAX RATES : 
 
 Delaware, Idaho, Iowa, New Mexico, Rhode Island.