"An Act," June 12, 1837

Summary: This act set out the procedures used by the government to levy taxes. Allowed the government to appoint assessors to take an inventory of all land and property within Texas and required all family heads to take an inventory of their own property for the purpose of taxation. Also required that every property owner swear an oath to the correctness of their inventory or face prosecution. Other sections of the law stipulated taxes for merchandise and warehouse licenses, especially those providing alcohol and gaming. Section 8 required all white males between the ages of 21 and 55 to pay a direct tax of 1 dollar per year.

To raise a Public Revenue by direct Taxation.

SEC. 1. Be it enacted by the Senate and House of Representatives of the republic of Texas, in Congress assembled, That there shall be levied on all real, personal, or mixed property, within this republic, a direct tax equal to one half of one per cent. ad valorem, which shall be levied and collected in the way and manner hereafter provided.

SEC. 2. Be it further enacted, &c. That there shall be appointed in each county of this republic one assessor, which shall be appointed by the county courts of the several counties, who shall require of them bond and security for their faithful performance, and administer to them their oaths of office, which oath shall be the same as prescribed for all public offices, varying the same to suit their several offices. It shall be the duty

of the assessor to register, in duplicate, the inventories of all the property found within his proper county or district, one of which shall be transmitted to the treasury department, and the other passed over to the collector: which register shall show in proper columns the person's name, quantity of land in acres, number of negroes, horned cattle, horses and mules, miscellaneous including all other unclassed articles. Under each specific head shall appear the number and amount belonging to each individual, and one column showing the aggregate or gross amount, and another column showing the corresponding amount of tax due from each. This register shall be made out from the original inventories, which the assessor shall preserve in all cases as references. The president shall issue his proclamation immediately on the passage of this law, requiring the county courts to forthwith proceed to make the appointments required by this act: and the assessors shall immediately enter upon the duties of their office, and be required to make their returns to the treasury department on or before the meeting of the next general congress; and the several collectors shall commence their collections on the first day of October of each year, and make their returns to the treasury department on or before the first day of January ensuing.

SEC. 3. Be it further enacted, &c. That all heads of families, or other individuals recognised by the laws of this republic as free, and all agents or representatives of others, shall make out, or procure to be made out, a fair valued inventory of all the property to them belonging, estimating the same at what may be deemed a fair valuation, which inventory shall be subscribed and sworn to before the assessor, who is hereby authorized to administer the following oath: "I, A B, do solemnly swear that the inventory here presented, and to which I have subscribed, is a just, true and faithful valued inventory of all the property known as belonging to me, to the best of my knowledge and belief, so help me God."

And be it further provided, That if the assessor shall, in his judgment, consider the property valued too low, or otherwise incorrect, it shall be his duty, before administering the oath, to call to his assistance two citizens of the neighborhood, to appraise or value the same: and any person rendering a false inventory shall pay double tax, and if with intent to defraud the revenue, it shall be considered an indictable offence, and punished accordingly.

SEC. 4. Be it further enacted, &c. That in all the depopu

lated counties of this republic, where the county courts have not been organized, it shall be the duty of the former residents of said counties, and they are hereby required to make their inventories and file the same with the assessor of the county in which they may at the time reside, and pay over to the proper collector their tax accordingly. The minimum price of land shall not be considered less than fifty cents, when from any cause the true valuation cannot be had.

SEC. 5. Be it further enacted, &c. That it shall be the duty of the chief justice of each county court to give notice by public advertisement, in at least three of the most public places in his county, that sealed proposals will be received for the appointment of assessor, until the court shall meet and determine on whom the appointment shall be conferred; which sealed proposals shall set forth the terms on which the duties of assessor will be performed, and shall be directed to the chief justice, and marked "Proposals for Assessor:" on the meeting of the court the seals shall be broken, and the proposals examined: and the court shall then confer the appointment on such as in their opinion would be best calculated to perform the duties required and protect the public interest; and for the performance of all which duties they shall be entitled to their lawful fees of office.

SEC. 6. And be it further enacted, &c. That from and after the passage of this law, that each wholesale or retail dealer in wares, goods, or merchandize, shall pay for each establishment thus employed, a license of fifty dollars per annum: each establishment for retailing wines or spirituous liquors, under one gallon, one hundred dollars per annum: each establishment for retailing cider or malt liquors alone, shall be free: each billiard table, a license of two hundred dollars per annum: each nine pin alley, or any game of that kind, a license of one hundred and fifty dollars per annum: each public inn or tavern, within the limits of any incorporated town, shall pay a license of one hundred dollars; and if a retailer of wines or spirits, the additional license; and all those neglecting or refusing to comply shall suffer the pains and penalties of the revenue laws. And be it further provided, That merchants or factors shall not be required to inventory the goods which may be in their possession, on which duties have been paid, and which they only hold as contingent, but only on their real amount of capital employed.

SEC. 7. Be it further enacted, &c. That there shall be as-

sessed and collected on each head of horned cattle or horses in this republic, belonging to citizens in the United States, one dollar per head; and it shall be the duty of every person having in his possession or care property belonging to any individual in the United States or elsewhere, to render to the assessor a list of the same.

SEC. 8. Be it further enacted, &c. That each and every white male, over the age of twenty-one years, and under fifty-five years of age, shall pay the sum of one dollar.

SEC. 9. Be it further enacted, &c. That properly audited drafts on the treasury of this republic shall be received in payment of taxes imposed in this bill, except on billiard tables, retailers of liquors, and nine pin alleys, or any game of that kind.

SEC. 10. Be it further enacted, &c. That all pedlars of goods, wares, or merchandise, shall pay to the county court the sum of fifty dollars in cash for every county they shall vend any article in; and for vending any goods, wares, or merchandise, without a license they shall be fined in the sum of five hundred dollars for each and every offence, to be collected by any court having cognizance of the same.

B. T. ARCHER,

Speaker of the House of Representatives.

JESSE GRIMES,

President pro tem. of the Senate.

Approved, June 12, 1837.

SAM. HOUSTON.

Source Copy Consulted: "An Act," June 12, 1837, reprinted in H.P.H. Gammel, The Laws of Texas, 1822-1897, 12 vols., (Austin: Gammel Book Co., 1898), 1:1319-1322. http://texinfo.library.unt.edu/lawsoftexas