"An Act," December 21, 1837

Summary: The Texas Congress updated the tax laws. County court clerks needed to issue licenses to retailers and collect taxes from them. Sheriffs in each county were required to alert their constituents to pay their taxes and anyone who did not would have their property confiscated and sold at public auction. The last two sections called on the sheriffs and clerks to pay the taxes collected in their counties and take a certain percentage for their fees.

Supplementary to an act to raise 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 from and after the passage of this act, that the clerks of the sev-

eral county courts, shall be, and are hereby authorized and required to issue licenses to all retailers, pedlars, &c., and receive the duties of the government for the same, as is required by this act in accordance with the above recited act.

SEC. 2. Be it further enacted, &c. That the sheriffs of the several counties of this republic, be, and are hereby authorized and required immediately after the first day of January next, and in each succeeding year to proceed to collect the taxes, and dues to the government, by advertising at the several precincts or places for holding elections at least fifteen days, on which day the sheriff or a qualified deputy shall attend agreeably to this advertisement for the purpose of collecting taxes to be raised by virtue of this act.

SEC. 3. Be it further enacted, That on the failure of any person or persons to attend and punctually pay the amount of taxes that may be due the government, then and in that case, the sheriff shall proceed and take an execution (to be issued by any justice of the peace for said county,) against the goods and property of said delinquent or delinquents, and proceed to sell so much of the same as will satify[sic] debts and costs.

SEC. 4. Be it further enacted, That it shall be the duty of the several clerks and sheriffs of the several counties to report to the secretary of the treasury on or before the first day of September in each year, and pay over the amount of public monies that may have come into their hands into the treasury of the republic.

SEC. 5. Be it further enacted, That the several clerks and sheriffs of the several counties shall be allowed five per cent. in all monies that may be collected or received by them, and that each and every applicant for license for retailing &c. shall pay to the clerk as his fee the sum of one dollar.

JOSEPH ROWE,

Speaker of the house of representatives.

S. H. EVERITT.

President pro tem. of the senate.

Approved, Dec. 21, 1837.

SAM. HOUSTON.

Source Copy Consulted: "An Act," December 21, 1837, reprinted in H.P.H. Gammel, The Laws of Texas, 1822-1897, 12 vols., (Austin: Gammel Book Co., 1898), 1:1454-1455. http://texinfo.library.unt.edu/lawsoftexas