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An Act to amend An Act amendatory of the laws to raise revenue by taxation 1861 50 (1861.11)

handle is hein.slavery/ssactstx0104 and id is 1 raw text is: CHAPTER-LXXI.' AN /1CT to amend In Act amendatory of the laws to raise revenue by taxation, approved February 16th, 1858; and to amead an act entitled An Act to anend' an act amendatory of the laws to raise revenue by taxation, approved Feb. 36th,. 1858, approved April 8th, 1801. SSoTION 1. Be it enacted by the' Legislature of the State of Texas, That the first section of the above-named act, approved' February IOth, 1858, shall bo amended so as to read as follows: There shall be lovled and collected, for the uso of the State, an annual direct ad valorem tax of twenty-five cents upon each hundred dollars value of property, ,real and personal, in this State, except such property as may be exempt by law from ,taxation, which tax shall include the specific tax of four cents on the $100, provided by law, for the payment of interest and principal of loan. , So. 2. That section 2d of said act shall hereafter read as follows: There shall be assessed and collected of every free male person, over the age of 'twen- ty.ono years, resident in this State, idiots and persons non compos mr nitis ex- cepted, a poll-tax of one dollar each. SEo. 3., That section 6th of said act shall hereafter read as follows: There shall be itssesscd and collected of each and every person pursuing the occupa- tion of hayker, pedlar of goods, or other articles not manuf'acturn',ln the State, an annualdlirect tax of fifty dollars, in each county In whichli Iay pursue such occupation; of each and every person or firm keeping a biliard table, an annual direct tax of fifty dollars for each table so kept; of each and every person or firm keeping a nine or ten pin alley, an annual direct tax of forty dollars for each alley so kept; of each and every person or firm keeping a hotel in towns of five hundred inhabitants or less, ten dollars; in any town with over five hundred end under two thousand inhabitants, fifteen dollars; in any town with over two thousand and under five thousand inhabitants, twenty dollars; in every town with five thousand or over inhabitants, thirty dollars; on each and every person or firm keeping any restaurant, cook shop, or eating house, for pa$,or emolument, fifteen dollars; on each and every person or firm keep- ing any brewery, twenty dollars; on' each and every person or firm keeping any beer shop, in which no vinous or spirituous liquors are vended, tweity-fivo dollars; on each and every person or firm keeping any distillery of spirituous liquors, fifty dollars; on each and every person or firm keeping any storage warehouse, ten dollars; on each and every person or firm engaged in re-press- lug cotton, twenty-five dollars ; on each insurance company, fifty del lars; on each and every person or firm keeping a livery stable,. fifteen dol- lars; on each and every toll bridge or ferry kept and used for pay as much as six months in each year, ten dollars; on each and every person engaged in the practice of law, medicino or dentistry, for pay' or emolument, ten dollars ; on each and every person having a fixed annual salary, whether as a public officer 'or by private contract, twenty-five cents on each hundred dollars ot such salary, over and above five hindred dollars; upon each and every firni or person'keep- 'Ing a race track, forty dollars; on each and every person or firm pursuing the occupation of real estate broker, ship brokrr, 'cotton broker, or any conimis- sion business, for each and every such establishment, twenty dollars; on each person or firm engaged in the business of underwriting, or selling dry goods, groceries, ,or drugs and medicines, ten dollars; on each and every pawn-broker, forty dollars; on each and every person engaged in negro trading, for each negro sold,.fivo dollars. It shall be the duty of every person or firil engaged in the occupation of hawker or pedlar, billiard table k keeper, ke~por of nine or ten pin alleys, cook shop, eatin house or restaurant, race track, auctioneer, hotel keeper, or pawn-broker, before entering upon any such occupation, to first call upon the Assessor and Collector of the county in which lie may intend to follow suell occupation, and pay the tax required, and take a receipt for the same, setting forth the occupation, and the amnountof tax paid, which rocoipt he shall file with the clerk of the county court, who shall thereupon issue to him a license to follow such occupation for the tern for which the license tax has been

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