Visit The University of Texas homepage
Visit the Tarlton Law Library homepage

Constitution of the State of Coahuila and Texas (1827)

 Previous  Next

Spanish version

TITLE IV.

SOLE SECTION.

State Revenue.

ART. 203. The taxes of the individuals composing the state shall form its public revenue.

ART. 204. Said taxes may be direct, general, or municipal, but of whatever kind they are, they shall be proportionate to the expenditures they are to cover, and to the property of the citizens.

ART. 205. Taxes cannot be levied except for paying the portion corresponding to the state of the general disbursements of the republic, and covering the private expense of the state. The taxes for the latter object shall be fixed expressly, on the first term of session, every year, and according to the pre-estimate to be presented by the governor, and approved by congress.

ART. 206. The present taxes shall continue until their repeal be published, and said repeal cannot be decreed except by congress.

ART. 207. There shall be in the capital a general treasury for the receipt, custody and distribution of the whole product of the state rents.

Art. 208. No pay that has not been for covering expense approved by congress, or by special order of the governor shall be alloed the treasurer in account.

Art. 209. The business rooms of the state revenue shall be regulated by particular instructions.

ART. 210. Congress shall choose three individuals every year from within or without its own body, to examine the accounts of the state treasury, and afterwards to present or communicate the same, accompanied by their report to congress for approval. Said approval, or the resolution that should be adopted by congress shall be published and circulated to the Ayuntamientos, in order that they may publish and circulate the same in their districts.