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![handle is hein.slavery/ssactstx0113 and id is 1 raw text is: lose his debt; and he shall also swear, that the attachment Is not sued out for
the purpose of injuring the defendant.
SEo. . That this act take effect and be In force from and aftr its pasage.
Approved December NOt, 1863.
CHAPTER LX.
AN ACT to raise Rcvenue by Taxalion.
Szacrio 1. Bie it enacted by the Legislature of the State of Texas, That there
shall be levied and collected, for the use of the State, an annual tax, ra pro-
vided in the following sections of this act :
SRe. 2. A tax of one-half of one per cent. shall be levied and collected, in
kind, on all specie, treasury notes of the Confederate States of America, treasury
warrants of the State of Texas, and bank notes, held or owned within this State;
and all foreign bills of exchange and certificates of deposit, and other evidences
of money being deposited, or credited, beyond the limits of this State, owned
by persons residing therein, shall be considered as specin, and thereon shall be
levied and collected a tax of one.half of one per cent. in specie : Provided,
this act shall not be construed so its to tax a deposit at any place now in pos-
session of the public enemy of the Conifeoerate States frnd within tholr limits, in
case such deposit was made prior to the possession of such place by the public
enemy.
Svc. 3. There shall be levied and collectcd of each free male poison, over
the age of twenty-oe ye.trs, resident in tis State, idiots, lunatics, and persons
oiherwise non compos m;nvtis excepted, a poll tax of one dollar.
Smc. 4. Each persoir, or firm, engaged in the sale of goods, warcis, and mer-
chandize, except distilled spiriLi, fernrietd liilurs, and wines, shall pay a tax
of fifty cents on each hundred dollars, proceeds of sales of such articles, pur-
chamed for sale, or received for sale as agent or auctioneer, by such person, or
firm ; the tax on Eahes in specie to be paid in specie. It shall be the duty of
each Assessor and Collector, once in every three months, or oltener, to callon
each person, or ilrmn, so occupied or engaged in his county, For an account of such
sales on such purchases and consignments, to be inade under cath, which account
shall state such sales as were made fur paper currency, and such as were made
for specie. Earch person, or firum, when so called on, who shall fail or refuse to
furnish the Assessor and Collector such an account of sales made during the
period for which the account Is required, shall be lined in any suio not less than
one hundred dollars, nor more than five thousand dollars, by any Court of com-
petent jurisdiction ; and, on the verdict of a jury, the Court may add Imprison-
ment in the county jail not exceeding six months. It shall be the duity of the
Assessor and Collector, whenever lie shall hav good reason to believe that any
person has been guilty of violating the provisions of this section, to make com-
plaint of the same before some lagistrate, and to have such person bounl to
appear and answer hefore the District Court. Nothing herein contained shall
be construed so as to require tax to be twice ])aid on any currency or money
received for such sales ; nor shall said goods, wares, and nrlchandize, be sub-
joct to the ad Valorem tax.
SEc. 5. There shall be levied and collected of each person pursuing the occu-
pation of hawker, or peddler of articles not produiced in the State, an annual
direct fax of fifty dollars in each county wherein he iray persue such occurpation ;
of each person, or firer, keeping a billiard tble, for Ilay and emolument, an
annual direct tax of one hurdred dollars for each table so kept; of each person,
or firm, keeping a nine or ter. pin alley, an annual direct tax of one hundred
dollars for each alley so kept; of each person, or firm, keeping a hotel in a
town having over five hundred, and not more than two thousaind niabitaunts,
fifteen dollars; in a town having over two tlousand, and not more than five
thousand inhabitants, twenty dollars, rnd in r, town having more than five
thousand inhabitants, thirty dollars ; on oach person, or firm, keeping any res-](ViewImageLocal?handle=hein.slavery/ssactstx0113&div=1&collection=&method=preview&ext=.png&size=3)