"AN ACT," February 4, 1841
Summary: The Texas Congress passed further amendments to the tax collection laws. Required citizens to provide lists of taxable property for both the land they owned themselves and those they held on behalf of someone else, from which they would pay county taxes on each. Other sections decreed that no taxes be levied on peddlers or vendors, reduced the number of horses and mules exempted from taxation, required assessors to forward lists of taxable property for their counties every year, etc. Also tried to ensure the enforcement of the amendments by requiring judges to appoint county clerks as assessors if no one else took the job and if the clerks refused they would be stripped of their offices and fined up to $5,000.
To amend an act entitled "An Act to raise a public Revenue by
Direct Taxation," approved January sixteenth, one thousand
eight hundred and forty.
Sec. 1. Be it enacted by the Senate and House of Representatives of the Republic of Texas, in Congress assembled, That from and after the passage of this act, it shall be the duty of the sheriff of each county of this republic, on receiving the list provided for in the tenth section of "An Act to raise a Revenue by Direct taxation," approved the sixteenth of January, one thousand eight hundrad[sic] and forty, to advertise at three or more public places in each captain's beat, that the tax due from the citizens of the county will be received at the precincts of said beats on two particular days to be mentioned; notice to be given at least ten days preceding: at which time and place he shall attend and remain for that purpose.
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Sec. 2. Be it further enacted, That any citizen holding land or other property for himself, as agent, attorney, or administrator, in any other county than that in which he or she may reside, shall deliver to the assessor of the county in which they reside, a separate list of said land, and property, upon oath; a copy of which shall be forwarded to the clerk of the county court in which said land and property are situated, and shall pay the tax upon such land and property in the county where they reside: provided, that in all cases they shall pay tax for county purposes upon such land and property, and that the sheriff so receiving, shall pay over the same to the secretary of the treasury of this republic, to be paid over by that department to the sheriff of the county where the lands upon which such tax was paid, may be situated.
Sec. 3. Be it further enacted, That there shall be collected upon the land and property mentioned in the foregoing section an uniform tax for county purposes, which shall be laid at the highest rate the law allows.
Sec. 4. Be it further enacted, That every person owning land or other property in any other county than the one in which they reside, shall give in the same to the assessor of the county in which they reside, which shall be forwarded as provided for in the second section of this act.
Sec. 5. Be it further enacted, That that portion of the act to which this is a supplement, which requires the county surveyor and county recorder to make out and deliver to the assessor of the several counties, an abstract of land titles and field notes recorded in their respective offices, be and the same is hereby repealed.
Sec. 6. Be it further enacted, That no tax shall be levied or collected in any county on any pedler or vender of any goods, wares, or merchandise of any description whatsoever: provided the same be of the growth or manufacture of this republic.
Sec. 7. Be it further enacted, That in no instance shall the county tax exceed one-fourth of the tax paid to the republic.
Sec. 8. Be it further enacted, That after the passage of this act, only four horses, or four mules, be exempted from the provisions of the act to which this is a supplement.
Sec. 9. Be it further enacted, That it shall be the duty of the commissioner of revenue to transmit by the first of March, in each and every year, or as soon thereafter as practicable to the assessor for that year, and of the proper county, a certificate, where such is the fact, that there has been no assessment made in said county the year previous, nor taxes collected; upon the receipt of which, it shall be the duty of said assessor to proceed
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to assess a tax for the year previous, as well as the year in which the assessment is made, and the sheriff shall collect the same.
Sec. 10. Be it further enacted, That should the Commissioners of Roads and Revenue for any reason fail to appoint an assessor for their county, by the first Monday in March of each year, it shall be the duty of the chief justice of the county to make the appointment within the time prescribed by the act to which this is a supplement: and should the chief justice of the county be unable to procure any individual to accept of the appointment of assessor, he shall offer said appointment to the clerk of the county court of said county, who is hereby required to accept of said appointment, and discharge the duties pertaining thereto; and on his failure to do so, he shall, on convicition[sic] thereof before the district court, be fined in a sum of not more than five thousand dollars, at the discretion of the court--be dismissed from office, and be forever thereafter incapable of holding any office of honor, profit, or trust, in this government.
Sec. 11. Be it further enacted, That any clerk, sheriff, assessor, coroner, or any other officer, who may resign his office for the purpose of evading a discharge of their duties, or who may neglect to discharge the same, shall be subject to indictment for a high misdemeanor, and on conviction thereof, shall be fined in a sum of not less than five thousand dollars, at the discretion of the court,and be dismissed from office.
Sec. 12. Be it further enacted, That no individual over the age of forty-five years shall be compelled to pay poll tax.
Sec. 13. Be it further enacted, That no corporation taxes shall exceed the amount of taxes raised for county purposes, and both shall be collected in the same currency as the general taxes.
Sec. 2.[sic] Be it further enacted, That this act take effect from and after its passage.
DAVID S. KAUFMAN,
Speaker of the House of Representatives.
ANSON JONES,
President pro tem. of the Senate.
Approved February 4th, 1841.
DAVID G. BURNET.
Source Copy Consulted: "AN ACT," February 4, 1841, reprinted in H.P.H. Gammel, The Laws of Texas, 1822-1897, 12 vols., (Austin: Gammel Book Co., 1898), 2:576-578. http://texinfo.library.unt.edu/lawsoftexas