REQUIRING THE ASSESSMENT AND COLLECTION OF TAXES FOR THE YEAR 1866.
SECTION 1. Be it ordained by the delegates of the people
of Texas in Convention assembled That the Assessors and Collectors of the
several counties of this State are required to assess a tax of twenty cents
on the hundred dollars’ worth of property, as a State tax for the year 1866,
except such property as was exempt under the laws in force in this State on
the first day of January, 1861.
SEC. 2. That the several counties may assess and collect, for county purposes, one-half of the amount of the poll and other tax herein levied for the State.
SEC. 3. That a tax of one dollar a head shall be levied upon all the male inhabitants within the State between the ages of twenty-one and fifty-five years.
SEC. 4. There shall be assessed and collected of each person, or firm, or public corporation, having money loaned at interest, a tax at the rate of thirty cents on each hundred dollars so loaned; of each and every person or firm engaged in the sale of goods, wares and merchandise, vinous or spirituous liquors, when sold in quantities of a quart or more, a tax of thirty cents on each hundred dollars’ value of such articles purchased for sale as agent or auctioneer, by such person or firm; of each and every person or firm keeping a bar, drinking saloon, or dram shop, an annual direct tax of fifty dollars for each and every such establishment; of each and every person or firm having a distillery, an annual direct tax of thirty dollars on each still containing eighty gallons, and an annual direct tax of sixty dollars on each still containing more than eighty gallons; of each and every person pursuing the occupation of hawker or peddlar of goods or other articles, not manufactured in this State, an annual direct tax of one hundred dollars in each and every county in which he may pursue such occupation; of each and every person or firm keeping a billiard table, an annual direct tax of one hundred dollars for each and every table so kept; of each and every person or firm keeping a nine or ten pin alley, an annual direct tax of sixty dollars for each and every alley so kept; of each and every person or firm keeping a hotel, cook-shop, restaurant, or eating-house, for pay or emolument, an annual direct tax of thirty-two dollars for each and every such establishment; of each and every person or firm keeping a race-track, an annual direct tax of eighty dollars; of each and every person or firm pursuing the occupation of real estate broker, or any commission business, an annual direct tax of thirty dollars for each and every such establishment; of each and every firm or person occupied in the business of auctioneering, an annual direct tax of forty dollars; of each and every person pursuing the occupation of pawnbroker, an annual direct tax of forty dollars; of each and every person practicing the profession of attorney and counsellor at-law, an annual direct tax of ten dollars; of each and every person practicing the profession of doctor or physician, an annual direct tax of ten dollars.
SEC. 5. That the taxes herein levied shall be collected and
returned by the 1st day of August, 1866, and the Comptroller shall take all
necessary steps, and prescribe rules to insure the prompt and efficient collection
of the same.
SEC. 6. That in order to facilitate the business necessarily incident to the office of Comptroller of Public Accounts, that officer is hereby authorized to employ, temporarily, any number of additional clerks as, in his judgment, may be necessary in properly keeping the books, and conducting the affairs of his office.
SEC. 7. That the sum of twelve hundred dollars is hereby appropriated for the purchase of books, printing of blank rolls, purchase of stationery, and for contingencies that may arise which are necessary to carry into full effect this ordinance.
SEC. 8. That the assessment of taxes herein levied shall be assessed as of the 1st day of April, 1866; and this ordinance shall be in force from its passage.
Passed March 29, 1866.