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An Act to raise Revenue from Occupation and Income Taxes. 1864 7 (1864.1)

handle is hein.slavery/ssactstx0124 and id is 1 raw text is: Sinc. 2. That this act take effect and be in force from and after its passage. Approved, Nov. 15th, 1864. CIAPTER X. An Act making an appropriation for paying the contingent expense of the secotd extra sestion of the tenth Legialature, SECTION 1. Be it enacted by the Legislature of the State of Texas, That the erm of twenty-five thousand dollars, or so much thereof as may le necripary, ic hereby appropriat'd to pay the coirtirgent expensts of til second extra ata. ion O t tho tenth L.giolaturo; Provided, that for the postage bills (lite, the Comptroller slhall issue his warrant on the Treasurer, payable in Confederate treasury notes. SE. 2. This act te, be in force from and after its passage. Approved, Nov. 15th, 1864. CHAPTER XL An Act to raise Rerenue ftom Occupation and Income Taxes. Be it enacted by the Legislature of the State of Texas as fullouls : SEcrTIoN 1. On eaclr ocepation of distilling spirituous liquror, by lis, of a still Capuible of hoidilig eighty gallons, there slhall be levied an aimiUal tax of' one thoinsaad dolhrrs; and on, each occulatior. of stilh distilling by rise of it still of greater or less capaeity tihan eighty gallons there shall he a proportional allai tax. It is .-,lderstood that stih ,,w of each still eonstitutesia separito oculipa- tion, ihbjtect to the al propriat, tax. The terir still,'' as used throughout this act, comprelhends every kiid of iretallic or wootlt.'n vessel, used fort boiling liquid* Ii the process ol distillation. And every per.ou engaged in such occupation is called a distiller. m.,o. 2. No person shall engage In the occupation of distrilling Vlirituoli5 liquors, without previously obtaiiung a licentse therefor ; aid sich license in'ty be obtUied in the Following iarller A persoi or co illiairy jlirposilig to engage in ouch oectplrion shall pay the proper tax to the AF.is-oor and Collector of taxes of the county wherein the hoidness is to be Coril,.ted, who shr1ll give & coriesponiihiig receipt. Aceording ' to rueh receipt the Clerk of th comity 5ourt of said county shall issue a licenst for pursurig such occiplion for tire term (if one year. Provided, the Asstessor and Collector, before giving such reeeipt, Flhall accurately ascerhiin, by his own ineasurement, the number of gallons 'whicli the till may ie capable of holding SEc. 3. On each occupation of retailing Spirituous or other liquors, there sliall be levied a tax at the rate of two hundred anid fiLfty dollars per all nll, which tax shall be levied nid collecte, its provided for other taxes in the first section. Tihe terin retailing in this act is understood to ire1an selling in a qirrntity less than it galloi. No lerson shall erigrige ill the oceupation of ret:iling spiritru.4 or other liquors without pI'eviouisly oltini, g a license therefor; nd such license may 110 obtained, is providel for othe, licenses in. the secorl section ; Provided such hicenme marnry be issued for any thie ot exceeding one year nor less than three mnirths. 1,w. 4. It shall twe a iisdameanor for any person, either alone or as one of a eomp:my, to violate either of tire foregoing Irohibition; the one gai t distilling withouat a livense, aiurd the rther against retailing without a liceiso : and the unlice,,ed ulr'suit of either of such oetipations oi any one day shall conrti- tute the corniplete ol'li;e ; aRd the oflers-' will be comillte for each day or, which either of such occupations shall be pursued without licouso. Aid alry persou,

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