"AN ACT," January 16, 1840

Summary: The Congress of Texas passed a series of amendments and new details to a law for direct taxation. The first ten sections outlined how to choose assessors, ordered all free white males to make out inventory lists for their own land and land they held on behalf of others and swear to the accuracy of each, required county surveyors to make a register of all surveys and file them with the courts, and that assessors compare inventory lists with the surveys to gain an accurate picture of taxable property in their counties. Sections 11-17 ordered assessors to post tax lists in each county, sheriffs to collect taxes and punish delinquents, outlined in detail the amount of taxes owed on merchandise, livestock, slaves, liquor, licenses, etc. Sections 18-27 provided procedures for raising bonds by the counties, obtaining licenses, the penalties for forging licenses, what sheriffs should do with seized land from delinquent tax-payers, and the amount of compensation given to assessors for their services. The rest of the sections dealt with penalties for assessors or sheriffs who falsified their reports, procedures for obtaining patents, the amount of taxes allowed by road commissioners to levy for the maintenance of the roads, and that the lands of anyone who died or was killed in battle were exempt from taxation.

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 the real, personal or mixed property within this Republic, as defined in this act, a direct tax, which shall be levied, assessed and collected in the manner and form as hereinafter provided.

SEC. 2. Be it further enacted, That there shall be appointed, in each county of this Republic, one Assessor, which appointment shall be made by the Commissioners of Roads and Revenue of the several counties, and each Assessor so appointed shall enter into a bond, with good and sufficient sureties, to the satisfaction of the Commissioners, conditioned on the faithful performance of his duties; which bond shall be required of each Assessor in duplicate, one of which shall be deposited in the office of the Clerk of the County Court, and the other forthwith transmitted to the Secretary of the Treasury; and it shall further be the duty of the Commissioners to administer to each Assessor appointed the oath prescribed for public officers, varying it to suit the duties required of such Assessor.

SEC. 3. Be it further enacted, That the appointment of Assessors, which, by the foregoing section, the Commissioners of Roads and Revenue are required to make, shall be made at the first meeting of the respective Commissioners in each of the various counties in this Republic in each year, and, if from any cause or motive whatever there should not be an Assessor appointed by the first Monday of March in each year, it is hereby made the duty of the Chief Justice of such county, failing to have a session of the Commisisoners[sic] of Roads and Revenue by the beforementioned first Monday of March, immediately thereafter or so soon as practicable, to make the appointment of Assessor for such county, and take from him the duplicate bend and administer the oath as provided in the foregoing section; Provided, That the Assessor shall be appointed in each county by the first day of May, in the present year.

SEC. 4. Be it further enacted, That all heads of families or other individuals recognized by the laws of this Republic as free, shall make out, or procure to be made out, a fair, full and complete inventory of all the taxable property belonging to them; and also, an inventory of all the taxable property belonging to them; and also, an inventory of all the taxable property held by them as guardians, executors, administrators, and another inventory of all taxable property in their names, and held by them as agents or attorneys of other persons, which inventory or inventories, (as the case may be,) shall be, by the party making it, or them, subscribed and sworn to before the Assessor of the respective county, who is hereby authorized to administer the following oath: "I, A. B., do solemnly swear, or affirm, that the inventory or inventories here presented, and which is (or are) subscribed by me, contains a full and complete record of all the taxable property belonging to me, (and when held as guardians, &c., or as agents or otherwise,) as also all taxable property which I hold as guardian, executor or administrator, or held by me, and in my name as agent or representative of another person, to the best of my knowledge and belief, so help me God!"

Sec. 5. Be it further enacted, That it shall be, and it is hereby made the duty of the Assessor in each and every county of this Republic, to give notice by posting up advertisements at three of the most public places within the limits of each Captain's beat; which notices must be so arranged, as to give at least ten days' notice in each beat, that he will attend on a particular named day or days at the mustering ground for said beats, (if any such exist,) and if not, at the most public and central, or convenient place in said beats, allowing at least two days at each beat, then and there to require and receive from each and every

person living within that beat, a full, perfect and complete inventory of all the taxable property belonging to, or which such person may own and possess in the county or Republic; also, an inventory of all taxable property consisting of lands, lots, stocks, negroes, horses and cattle, which such person may hold as guardian, executor or administrator; and a third inventory of all lands, lots, stocks, negroes, horses and cattle, which such person may hold and possess as attorney or agent of other persons; and such inventory or inventories, (as the case may be,) must be subscribed and sworn to before the Assessor, as provided in the foregoing section; and all persons failing to make returns and inventories of their property as aforesaid, shall be deemed delinquents, and shall pay the Assessor ten dollars as a compensation for having to go to the place of residence of such delinquent for a list of his or her property; Provided, That in case of sickness or absence on business from the county, of any person having or owning taxable property as aforesaid, it shall be lawful for such person, to send his inventory or inventories of such property, as hereinbefore provided, to the Assessor, which must be sworn to and subscribed before a Chief Justice of one of the counties of the Republic; And further provided, That if the list so forwarded be for the use of the Assessor of the county in which the person resides, who makes it, and is made within such county, it will be lawful to swear and subscribe to the same before any Justice of the Peace of the county aforesaid

Sec. 6. Be it further enacted, That if any Assessor shall go to the house, or usual place of abode of any person within his county, who hath in his or her charge any property, and not find such person at home, he shall leave a written notice at the place of residence of such person, requiring him or her to give in to him, on or before the day on which the Assessor is directed to finish receiving inventories, a list of his or her property, and if such person fail to comply with the requisitions of said notice, he or she shall be considered as a delinquent and shall be double taxes, according to the best information that the Assessor can obtain, provided, when any person holds taxable property in any other county than that in which he resides, he may send to the Assessor of such county, by means of an agent, or through a friend, a list of his property in such county subject to taxation, sworn to before and certified by some Justice of the Peace; and from such representation, or agency, no construction shall be given, that it comes under the class of those which are, by this law, made subjects of double taxation; and in like manner, a list of such property as he may hold under the heads of guardians, &c., and as attorney, contemplated in the foregoing section.

Sec. 7. Be it further enacted, That the County Recorder shall furnish a register of all titles to lands which were granted under former Governments, and transfers of lands which were made under the same Governments, which titles may be of record, or which may have been filed for record in their respective counties, on the first of January of each year; which register shall state the name of the person to whom the land was originally granted, and as nearly as can be ascertained the present owner, the quantity of land expressed in the title, and if the title be a transfer-deed, and calls for an undivided interest, the amount of such interest must be expressed.

Sec. 8. Be it further enacted, That the Deputy Surveyors of every county shall make returns of all surveys made by them within three months from the date of survey, to the respective County surveyors; and it is hereby made the duty of such County Surveyors to make a full and perfect register of all surveys, which have been recorded and filed for record, on the first of January of each year; which register shall, on the first day of February of each year, be delivered by the County Surveyors to the County Court of their respective counties; which courts shall during the first week in the month of February of each year, hand over to the Assessor of such county, the registers of land made out by the County Recorders, and also, the registers made out by the County Surveyors; whereupon the Assessor shall immediately proceed to class the land contained in the registers from the County Recorders, and value or estimate the same, bearing in mind that the lowest or minimum value of any such land is hereby declared to be one dollar per acre, and that the valuation of all land surveyed and returned by the County Surveyors, according to the registers, is hereby fixed at one dollar per acre as its minimum valuation, provided, that for the present year, the returns required for the deputy Surveyors, and from the County Surveyors shall be respectively made by them in time for the County Courts to hand them to the Assessors by the first day of June next ensuing.

Sec. 9. Be it further enacted, That the Assessor, so soon as he shall have received the inventories from the inhabitants of the county, as provided in the fourth section of this act, and also, the registers provided for in the foregoing section, he shall compare the returns made of the lands by the various individuals, who have handed in their inventories, with the registers, received from the County Court, and if such returns shall not agree with the reports in the registers, and the difference shall be so marked and so great as to induce a belief that there has been an attempt

to defraud the revenue, it shall be and it is hereby made the duty of the Assessor to value and estimate the lands from the registers and assess the tax from them; and all persons who shall have given in a false list of his or her land, shall be considered as delinquents, and shall pay a double tax, to be levied and assessed by the Assessor, who shal also report to the County Courts all such persons so offending, in order that such further proceedings may be had against them, as the nature of the offence requires. It is further made the duty of such Assessor to form from the registers and from the inventories of various persons, a general inventory of all the taxable property of each individual in the county; which general inventory must express the quantity of land owned by such individual, and its appraised value, and also that which such individual holds as guardian, executor, or administrator, and also, that which such individual holds as attorney or agent of another person, and upon the land owned by such individuals, after being valued, there shall be levied and assessed a tax of one half of one per centum on each dollar of valuation, and the same rate of per cent. shall be levied and assessed upon that which such individual holds as guardian, executor or administrator, unless the legal heirs of such land so held be non-residents of this Republic; in which event, there shall be levied and assessed a tax of one per centum on each dollar of valuation, and upon all land which such individual holds as attorney or agent for another, the Assessor shall levy and assess a tax of one per centum on the valuation; and all other property expressed in the general inventory shall have levied and assessed upon it the specific tax which this law explicitly defines.

Sec. 10. Be it further enacted, That it shall further be the duty of such Assessor to form and make out from the general inventory, provided for in the foregoing section, a list in alphabetical order, of the names of each and every person in the county, from whom taxes are due, and on a line with the name of the person in separate columns, the quantity of land in acres under titles, the quantity in acres surveyed, number of negroes, neat cattle, horses and mules, and the appraised value of the land under titles, and one column for miscellaneous articles, one column showing the gross amount and value of tax due from such individual; on a line directly under, must appear the land and property held by such individual as guardian, executor, or administrator, expressing value and quantity, as in the first instance; and underneath that line must be set forth the land, quantity and value, held by such individual as attorney or agent for another person, so that in the event of any individual holding property

in the three different manners contemplated by this law, there shall be a separate line for each class respectively, and each to show the sessor[sic], to draw off three perfect and exact copies of such list, to full amount of taxes due. It is further made the duty of the As-[sic] each of which copies of such list he must affix a certificate, that the list contains truly and faithfully a representation of all the tax due from each person in conformity with the general inventory as made from the inventories of the parties and the registers, and that a just and true estimation of the tax has been made in conformity with the provisions of this act, one of which copies so certified he shall forthwith forward to the Secretary of the Treasury, one shall be handed over to the Sheriff of the county, and the third shall be posted up in the court house and preserved for the inspection and examination of every person.

Sec. 11. Be it further enacted, That it is hereby made the duty of the Sheriff of the county, on receiving from the Assessor the list provided for in the foregoing section, to give notice, at ten or more public places in the county, that the tax due from the citizens of such county will be receivable, during the three months next ensuing, at his office in the county, and it is hereby made the duty of every person, resident of any particular county of this Republic, owning or representing, in the manner contemplated in this law, taxable property situated in any other county, or counties of this Republic, to pay the taxes which may be levied and assessed on such property, under the provisions of this act, in the county respectively where such property may be and is situated.

Sec. 12. Be it further enacted, That, during the month of November,the Sheriff of each and every county throughout this Republic, shall make his returns to the Secretary of the Treasury, and pay over to him the amount of monies which he may have collected for taxes due to the Republic, under the provisions of this law, and all those who shall not have paid their quota of taxes to the sheriff of the respective county, when it may be due, by the time in which, under this section it is made the duty of the Sheriff to make returns to the Secretary of the Treasury, shall be considered as delinquents, and a list of them shall be made out, expressing names and amount of taxes due by each, from the list in possession of the Sheriff (which he received from the Assessor,) by an officer of the Treasury Department, under the direction of the head of that Department, and to which shall be affixed a certificate of the Secretary for its correctness, and shall then be handed to the respective Sheriff, (and a copy of it shall be published by order of the Department) whose duty it shall be, within one month after he shall have received it

from the Department, to present and deliver it to the clerk of the District court; and it is hereby made the duty of said clerk, on receiving such list of delinquents, to issue execution against the property of such delinquents, when the amount of tax due requires the intervention of that court; and such execution shall be handed to the Sheriff, who shall levy upon the property assessed or on any other property belonging to such delinquent, for double the amount of the tax and costs, from the list of delinquents furnished by the Treasury Department, the Sheriff shall draw a list of all those delinquents, from whom the amount of tax due, comes within the jurisdiction or cognizance of a Justice of the Peace, and deliver the same to that officer, who, upon receiving it, shall immediately issue execution against the property of such delinquents, and hand the same over to the Sheriff, who shall levy, as provided for under the executions to be issued by the District COurts, for double the amount of tax and costs; and if the property levied upon, under the provisions of this section, be real estate, it shall be advertised in a public newspaper for forty days previous to the day of sale; should execution be levied on personal property, it shall be advertised at three or more public places in the county for twenty days previous to the day of sale, and then sold for the amount of double taxes and costs; and if the property seized and sold be real estate, it may be redeemed at any time within two years on payment being made of double the amount of purchase money, subsequent tax paid, and interest thereon at twenty per cent. per annum as damages and penalty.

Sec. 13. Be it further enacted, That from and after the first day of March next ensuing, there shall be collected from the owner or proprietor of any theatre or theatrical establishment in this Republic, an annual tax of two hundred dollars. Every person who shall exhibit or cause to be exhibited for emolument or pay, any museum, wax-work, feats of activity or slight of hand, or any diversion of this character, under any name whatever, shall first obtain from the clerk of the County Court a license therefor, for which he, she, or they, shall pay the sum of fifty dollars. From the owner or proprietor of every public race track, there shall be collected an annual tax of one hundred dollars. For every horse kept exclusively for racing, the sum of ten dollars; for every stud horse or jackass which may stand for the season, the price for which such stud horse or jack may stand by the season; for every horse kept exclusively for the saddle or pleasure carriage, one dollar each; for all other horses, excepting four for each farmer, or for each laboring or working man, who uses his horse in any mechanical art or branch of industry,

twenty-five cents per head; for all mules, (excepting four,) twenty-five cents per head; for all neat cattle (excepting twenty-five,) over and above the number of twenty-five, ten cents per head; for all pleasure carriages, under every name and denomination whatsoever, one dollar for each wheel. There shall be collected from the owner or proprietor of each and every unimproved lot in any incorporated city or town an ad valorem tax of one half of one per cent. on the valuation of such lot; provided, that no lot, in an incorporated city or town, shall be valued at less than fifty dollars, and all unimproved lots, in any unincorporated city or town, the same rate per cent. on the valuation, provided, that no lot shall be estimated at less than twenty five dollars; and upon all improved lots in any incorporated or unincorporated city or town, the sum of fifty cents shall be paid on every hundred dollars value of such lots, buildings or other improvements thereon, to be estimated, by the person giving in the same, upon oath. There shall be collected an annual tax on all negroes, to be classed as follows:--one dollar per head on all under the age of fifteen years; three dollars per head on all from fifteen to fifty years of age; and two dollars per head on all over fifty years of age. On all gold watches used or kept for use, the sum of three dollars each; and on all silver watches used or kept for use, the sum of one dollar each; on all clocks kept for use, the works of which are made of metal, three dollars; on all clocks of any description, the works of which are not made of metal, one dollar each; on money loaned at interest, for every hundred dollars, fifty cents per annum: on every pack of playing cards, sold, given away, loaned or otherwise disposed of, three dollars; and a poll tax of one dollar on every white male of this Republic, twenty-one years of age and over, shall be collected. And all money collected by clerks of the County Courts, for licences, under this section, shall be, by them, paid over to the County Treasurer, so soon as such officer shall be appointed.

Sec. 14. Be it further enacted, That each merchant who sells goods, wares and merchandise, at wholesale, shall pay, for each establishment, an annual license tax of one hundred dollars; each merchant or trader, who sells and disposes of goods and merchandise, at retail, shall pay a license tax of one hundred dollars per annum; and each whole sale merchant shall further pay the sum of twenty-five cents on every hundred dollars worth of merchandise sold by him, or by them, (when trading under a firm,) and each establishment, which such merchant may have; and each retail merchant, trader, or marchand shall, over and above the license tax of one hundred dollars, pay the sum of fifty

cents on every hundred dollars worth of merchandise, of every kind or description whatsoever, sold by him, her or them, in each and every establishment which he, she or they may have, estimating the year's term between the first of March of one year and the first of March of the year following; which estimate of amount of sales of merchandise shall be given in to the Assessor, by such wholesale or retail merchant, trader or marchand, under oath; and if the person or persons vending merchandise; shall refuse to give in a list of the amount of merchandise or goods sold, on or before the first day of June annually, he, she or they, shall forfeit and pay a penalty of one thousand dollars, to be collected by the Sheriff as other taxes are collected ; and be it further provided, that all retailers of merchandise, who vend wines, or spiritous liquors, cordials, &c., in quantities of a quart and over, shall pay an extra license tax, of one hundred dollars, in the same manner as the first license; and for which they must take out a separate and distinct license: and for a license to sell wines, spiritous liquors or cordials, or either of them in quantities less than one quart, he, she or they shall be subject to the provisions of the law made and provided for such cases. For each billiard table, there shall be paid a license tax of two hundred and fifty dollars per annum; each nine or ten pin alley, or any game of that kind, shall pay a license tax of two hundred dollars per annum. Each public inn or tavern where persons are entertained and lodged for pay or hire, within the limits of any incorporated city or town, shall pay an annual license tax, of one hundred dollars: each public boarding-house shall pay a license tax of fifty dollars per annum; provided, that no boarding-house shall come under the denomination of "public boarding-house," when there shall not be a greater number of persons than five entertained with boarding for pay or hire; and if, at any of the beforementioned establishments, the privilege of selling, or otherwise disposing of wines or liquors, shall be practised or desired, in quantities less than one quart, there shall be exacted and required the tax which the law provides in such cases; but if the quantity of wine or liquor sold, or otherwise disposed of, be a quart and upwards, there shall be exacted in addition to the license for boarding and entertaining, a tax of one hundred dollars: each keeper of a cook-shop, oyster-house,or restaurat[sic], shall pay a license tax of fifty dollars per annum: and if the additional privilege of retailing wines and liquors be required, the additional license tax shall be exacted as provided in the cases of taverns, inns and boarding-houses: and all persons neglecting or refusing to comply with each special provision of this section, when appli-

cable, shall forfeit and pay a penalty of one thousand dollars, recoverable as in all cases of forfeiture and penalty, under the provisions of this act.

Sec. 15. Be it further enacted, That there shall be levied and collected a tax of two per centum on all goods, wares and merchandise sold at auction, to be estimated on the amount of sales; subject however to the following exceptions, to wit: when sales of goods, wares or merchandise are made, pursuant to or in execution of any rule, order, decree, sentence or judgment of any court of this Republic, or when made by virtue of an assignment for the benefit of creditors, or when made by or in behalf of guardians, executors or administrators, or made pursuant to any law of the Republic for the collection of any tax, duty, fine, penalty, or goods confiscated to the use of the Republic, or when sales are made by auction of ships or vessels, their tackle, apparel, furniture or cargoes thereof, which shall be wrecked or stranded on the coast of this Republic, and sold for the benefit of insurers, underwriters, or proprietors thereof, the tax provision shall not extend; on all sales of real estate, town lots, whether in incorporated or unincorporated cities or towns, which shall be made at public auction, there shall be collected from the auctioneer the following rates of tax: First,--When the rate of commission charged is one and one-fourth per centum, twenty-five cents on every hundred dollars of the amount of sales: Second,--When the rate is two and a half per centum, fifty cents on every hundred dollars: Third,--When the rate is three and three-fourths per centum, seventy-five cents on every hundred dollars: Fourth,--When the rate if five per centum, one dollar on every hundred dollars; and the same rate of tax shall be exacted, be the rate of commissions charged by or allowed the auctioneer, what they may; and if the auctioneer or crier be an irresponsible person, the company, owner, proprietor or agent of such real estate, or town lots as aforesaid, shall pay one dollar on every hundred dollars of the amount of sales; and in default thereof, shall forfeit and pay a penalty of two thousand dollars, to be collected by the Sheriff of the county, as tax collector, for the use and benefit of the Republic, in the most summary manner provided by law; for which purpose the clerk of the District or County Court shall issue execution, to be levied as provided in other cases of foreiture and seizure. All goods, wares and merchandise, sold by auctioneers in this Republic, at private sale, shall be subject to the same tax as if the same were sold at public auction; and it is hereby made the duty of every auctioneer, to furnish on or before the first Monday of October in each year, (in duplicate,) a correct

statement of all sales of merchandise and of real estate, and of town lots, made by him, subject to taxes under this law, for the twelve months preceding, and hand the same to the Assessor; which duplicate statement shall be sworn to by such auctioneer and his clerk, before the Chief Justice of the county or a Notary Public, or in the absence of both these functionaries, before any Justice of the Peace of the county in which he may reside: on receiving such duplicate statement from the auctioneer, the Assessor shall hand one to the Sheriff of the county and transmit the other to the Secretary of the Treasury; on failure of any auctioneer to furnish the statement aforesaid, at or before the time required, he shall forfeit and pay for the use of the Republic, the sum of one thousand dollars; and if the Assessor has good reasons for believing that a statement so furnished is false, and does not contain the true and fair estimate of sales, he shall cite such auctioneer to appear before the Chief Justice of the county, or before a Justice of the Peace, if there be no Chief Justice, and present and display his books of accounts and record of sales; and should it appear on examination, that the statement rendered be false, such auctioneer shall for that offence, be subject to a penalty of one thousand dollars, and besides suffer such other punishment as the District Court may inflict for the offence committed: and it is hereby made the duty of the clerks of the County Courts, on application of the Sheriff of such county, to issue execution for the beforementioned penalties, which are to be levied and collected as provided in other cases; and be it further provided, That the statement required from the auctioneer on the first Monday in November next, shall comprise the time in this year, after the passage of this act.

Sec. 16. Be it further enacted, That all real estate agents or brokers, ship brokers and merchandise brokers, shall severally pay a license tax of one hundred dollars, and any individual or firm who shall exercise more than one of the foregoing professions, shall pay a separate tax for each profession; and every money broker shall pay a license of one hundred dollars, and in addition, three dollars on every hundred dollars which they may loan; and all persons who may fail to comply with the provisions of this section, shall forfeit and pay a penalty of one thousand dollars.

Sec. 17. Be it further enacted, That every hawker or pedler shall pay a license tax of twenty-five dollars to the county court in each county where he or she may vend goods, wares or merchandise; barter, exchange or sell, either absolutely or for a limited time, any clock or clocks; and if any hawker or pedler

shall sell, barter or exchange any goods, wares or merchandise, without first taking out a license, and paying for the same, as provided in this law, he or she shall forfeit and pay the sum of five hundred dollars, to be recovered in an action of debt, before any court having competent jurisdiction; one half to the use of the Republic and the other half to the use of the informer; and all bonds, notes or promises, made to any hawker or pedler, as aforesaid, the consideration of which shall be for any clock or clocks, or other goods, wares or merchandise, of any kind whatsoever, shall be utterly void, unless the party vending the same shall have first procured a license as aforesaid; and it is hereby made the duty of all Sheriffs, Constables and Justices of the Peace, whenever they see any hawker or pedler vending goods or merchandise within the limits of the counties in which such officers reside, to demand of such hawker or pedler the production of his or her license, and on failing to produce it, he or she shall forfeit and pay the sum of fifty dollars, to be recovered before any court having jurisdiction of the same, in addition to the former penalty; one half to the use of the informer, and the other half to the use of the Republic: and further, to arrest and bind over for appearance at the respective district court, all hawkers and pedlers caught selling or disposing of merchandise without license.

Sec 18. Be it further enacted, That each and every Sheriff of the various counties of this Republic, who by the law is constituted and appointed collector of taxes for the use and benefit of this Republic, under the provisions of this act, shall previous to entering upon the duties of tax collector, make, execute and deliver to the Chief Justice or to the County Court of the respective county, duplicate bonds with good and sufficient sureties to the satisfaction of the Chief Justice of the county, which bonds shall contain a penal sum or express in obligation an amount which shall be equal to the whole amount of taxes due in the respective county of each sheriff, conditioned upon the faithful performance of his duty as tax collector, one of which bonds so made and executed, shall be by the Chief Justice transmitted to the Secretry of the Treasury; said duplicate bonds shall be in manner and form as follows, to wit: Know all men by these presents, that we, A. B., as principal, and C. D. and E. F., &c., as sureties, are jointly and severally bound unto the President of the Republic of Texas, in the just and full sum of [illegible word] dollars, lawful money of this Republic; the object and intent of this bond and obligation, is to save and keep the Republic harmless from all loss or injuries, resulting from a dereliction of duty, or failure of strict performance and discharge

of duties by the said A. B., in his capacity of Sheriff and tax collector, under the provisions of a law passed the [illegible word] day of [illegible word] 1840; and in order that the government shall be fully and completely secured, and the responsibility of the parties to this bond manifest and certain, they hereby covenant and agree that this bond and obligation shall have all the force and effect of a judgment, in the same manner as it could, or would have, if it had been rendered in a regular adjudicated case by a competent judge, and not appealed from, and that it shall further operate, and have the force and effect of a tacit and implied mortgage, on the property of both principal and sureties; and in case of forfeiture, by the default of the said A. B., principal, rendering it necessary to seize upon the property of the parties to this obligation and bond, and execution be levied upon real estate belonging to the parties, the sale of any and all such real estate may and shall be made without the necessity of appraisement, and may be sold to the highest bidder, for cash, after forty days notice of sale shall have been given, and should execution be levied upon personal or mixed property, no appraisement shall be necessary, and it may be sold, for cash, to the highest bidder, after twenty days notice of sale shall have been given; and furthermore, the parties voluntarily relinquish the right to all laws or parts of laws, which might be plead in their favor, or which might create delay: therefore, should the said A. B., well and truly perform the duties required of and incumbent upon him as collector of taxes for this county, and shall pay over all monies, by him collected, for the use and benefit of the Republic under this law, to the Treasury Department, then this obligation shall be null and void, otherwise to remain in full force and effect.

Done in duplicate, at [illegible word] in the county of [illegible word] this [illegible word] day of [illegible word] in the year of [illegible word]

Signed, sealed and delivered by the parties in duplicate before me.

A. B. [SEAL.]

C. D. [SEAL.]

E. F. [SEAL.]

Sec. 19. Be it further enacted, That each and every person within this Republic, who for the exercise of any profession, business or privilege, is by this law required to procure and obtain a license, shall make an application in writing to the Treasurer of the county in which he, she or they may reside, and in which such license is wanted, setting forth plainly and concisely the objects for which a license or licenses be required, and shall pay to the said Treasurer the amount and sum which this law

requires, shall be exacted as a license tax for the particular privilege, business or profession, practiced or desired to be practiced, held or obtained, or followed, as the case may be, which written application must be filed by the Treasurer, who upon receiving from the applicant in gold or silver, or the promissory notes of Government the amount requisite for the license or licenses, desired by such applicant, shall issue to him a receipt which shall express the sum paid and description or kind of money paid, and received by the Treasurer, and also declare what description of license or licenses the applicant desires and has paid for, and with such receipt the applicant shall apply to the clerk of the County Court, who, thereupon, shall issue to him the particular kind of license or licenses set forth in the receipt of the Treasurer as having been paid for, and the said clerk shall file such receipt as his voucher and authority for issuing or having issued such license or licenses; and it is hereby made the duty of the several clerks of the County Courts in this Republic, to keep a book in which shall be registered every license issued by them, which register shall express the name of the individual or firm in whose favor a license shall have issued as also the character and description of license issued, and date of issue; and it is also made the duty of the Treasurer of the county to keep a register book and record the name of all applicants for license or licenses, the character and description of license applied for, amount of money paid in to him, and the date on which he issued a receipt to the applicant; and it is further made the duty of the Treasurer to pay over to the Secretary of the Treasury in all the month of November, the amount paid to and received by him for licenses; and at the same time to transmit or hand over to the Secretary of the Treasurer, a full, perfect and complete register of all applications to him made, expressing the names, and also the date of the issue of the receipt, and the amount received by him; and it shall be the duty of the clerk of the court aforesaid, to transmit to the Secretary of the Treasury a transcript of all licenses issued by him, expressing the names to whom issued, date of County Treasurer's receipt, and character and description of licenses issued; and it is hereby made the duty and obligation of both County Treasury and County Clerk, to exhibit the register beforementioned to any citizen freeholder of their respective counties; and refusing to comply with a request for an exhibition of the books of register by any citizen freeholder, they shall severally, as the case may be, incur the penalty and forfeiture of fifty dollars, to be recovered before any judge having jurisdiction or cognizance thereof, on the complaint of any such freeholder, one half to the

benefit of the county and the other half to the benefit of any primary school in the county; and it is hereby further provided, That the Treasurers of the counties shall receive for the services which he may render in carrying out the provisions of this act, five per centum on the amount paid into his office by applicants for licenses, and the clerks of County Courts shall be entitled to receive three dollars for every license issued by them in conformity with the provisions of this act.

Sec. 20. Be it further enacted, That if any citizen or other person within the limits of this Republic, shall forge or counterfeit any license or licenses, or if any person be found practising and operating under a forged license, or using one in any way, or travel with such forged or counterfeit, such person or persons shall forfeit the sum of one thousand dollars, on moiety[sic] thereof to him that shall prosecute and sue for the same to be recovered before any court having competent jurisdiction thereof.

Sec. 21. Be it further enacted, That if any Assessor or Collector shall be sued for any matter or thing done in pursuance of the powers given in this act, he may plead the general issue, and give this act and the special matter in evidence.

Sec. 22. Be it further enacted, That the Sheriffs appointed under this law collectors of taxes, are hereby authorized and empowered to collect all arrearages of taxes that may remain unpaid to those who were formerly authorized to collect them, under the same regulations as are prescribed for the collection of taxes in other cases, on receiving therefor the necessary and proper instructions from the competent authorities for their action.

Sec. 23. Be it further enacted, That if any person or persons liable to pay taxes, may after being assessed, remove from the county in which he, she or they may have been so assessed, not having paid their taxes, the sheriff as tax collector of the county in which he, she or they may have been so assessed, is hereby required to send, certified under his hand, a transcript from his tax list, to the collector of the county where such delinquent or delinquents may be; and the Sheriff of such last mentioned county, as tax collector, is authorized upon such transcript, to proced[sic] to make the money by distress and sale as provided in other cases, and immediately transmit the amount so made, to the Sheriff who sent the said transcript; for which services, the Sheriff making the said money shall receive five per centum as a compensation for his services.

Sec. 24. Be it further enacted, That the taxes imposed by virtue of this act, shall be preferred to all incumbrances and securities whatever; and if any person between the time of render-

ing a list of his taxable property to the Assessor, and the time at which the Sheriff as collector, is authorized to levy or make distress, shall be about to remove without the limits of his county, the Sheriff upon receiving information thereof, shall immediately make distress of the goods and chattels of the person about to remove, sufficient to satisfy the amount of taxes that he may owe, and sell the same, upon giving notice as hereinbefore directed; and all taxes assessed on any person or persons under this act, shall be a lien upon his real property, lying within the county in which the assessment was made, until the taxes be paid.

Sec. 25. Be it further enacted, That every Sheriff, who as tax collector under this act, shall sell any real estate to satisfy any tax imposed by this law, shall make and execute to the purchaser or purchasers thereof, a deed of conveyance immediately, which deed shall be good and effectual, both in law and equity; and in every such deed the Sheriff, as collector making the same, shall recite that the real estate thereby conveyed was sold for taxes, and the consideration; but no deed given in manner aforesaid, shall be recorded until the expiration of two years from the date thereof; but it may nevertheless, be proved; and if the person whose land has been sold, or his legal representative, agent or attorney, shall within the two years, tender to the purchaser, or his legal heirs, representative, or agent, and if such person be absent from the Republic, then to the Sheriff who sold the same, or to his successor in office, double the amount of purchase money, (or the amount of consideration,) and the amount which the purchaser may have paid for taxes on such real estate, and twenty per centum per annum as damages, penalty and interst[sic] thereon from the date of such payment until such tender be made, the deed given for such real estate thus sold and conveyed, shall be made void and be given up.

Sec. 26. Be it further enacted, That when any Sheriff as tax collector, shall have advertised for sale any lands or tenements to raise the taxes due, and such lands or tenements so advertised could not be sold for want of bidders, he may adjourn any such sale from time to time until the same shall be sold, and any sale made on an adjourned day shall be valid, as if the same had been made on the day fixed in the advertisement.

Sec. 27. Be it further enacted, That there shall be allowed to each Assessor as a compensation for his services, a commission of five per centum on the first two thousand dollars of the amount of taxes in his respective county,--three and one-half per centum on the next four thousand dollars, two per centum on

the next amount of six thousand dollars, and one per centum on the remaining balance of the amount of the taxes in each county respectively.

Sec. 28. Be it further enacted, That any Assessor who shall fail to return his tax list to the Treasury Department by the fourth Monday in July of each year, shall forfeit to the Republic the sum of one thousand dollars; and the certificate of the Secretary of the Treasury of such failure, directed to the Sheriff of the county wherein it may happen, shall have the force and effect of an execution, and the Sheriff shall proceed to distrain and sell as this law provides the property belonging to the Assessor or his securities, and shall account to the Secretary of the Treasury within three months after said certificate comes into his hands, or be liable, as under this law he is, for failing to pay over taxes collected; and in like manner shall the Assessor incur the penalty and forfeiture of one thousand dollars for each month successively that he continues to be a defaulter, to be recovered from him and his securities, as before provided.

Sec. 29. Be it further enacted, That if any Assessor or Sheriff, as tax collector, shall make a false return of any list of taxable property with a view to defraud the revenue, he shall forfeit and pay double the amount of the sum which it was dis[sic] duty to return; and shall further be liable to a prosecution for fraud, and on conviction thereof, shall be imprisoned three moths[sic] and forever thereafter be rendered incapable of holding any office of profit, honor or trust in this Republic.

Sec. 30. Be it further enacted, That the Sheriff of each county of this Republic, shall receive, as collector of taxes under this act, a compensation for his services in the collection of the taxes, and paying them over to the Treasury Department, as is required of him under the provisions of this law, a commission of five per centum on the amount of taxes by him collected and paid over; and it is hereby made the duty of the clerk of the County Court of each and every county in this Republic, to issue execution upon the certificate of the Secretary of the Treasury when directed to him, and setting forth that the Sheriff, as collector, has failed to pay over any portion of the amount of taxes collected by him, or for the full amount of taxes of such county, should the Sheriff fail to make returns and pay any amount over; which execution the clerk shall put into the hands of the coroner, if there be one, if not into the hands of any constable, with instructions to levy the same upon any property of said Sheriff and his securities; and the said coroner or constable, as the case may be shall proceed to sell, as this law provides, and

the bond entered into stipulates, the property of said Sheriff and his securities, and make the amount of money expressed in the execution, and pay the same over to the county court, subject to the order and disposition of the said Secretary of the Treasury.

Sec. 31. Be it further enacted, That the commissioners of roads and revenue of each and every county of this Republic, are hereby authorized to levy and collect in their respective counties in each year, a tax for county purposes, which in no instance nor for any pretext shall exceed the one half of the tax levied in such county for the use of the Republic, for the same year; and further, the said commissioners are required to make such provisions for its collections as will be the most economical and least burthensome to the inhabitants of the county; and they are hereby further required, to appoint a County Treasurer in each of their respective counties, and require from such Treasurer, a bond with sufficient and satisfactory security, conditioned upon the faithful discharge of his duties, and to prescribe the services to be performed by him, and prefix or establish the amount of salary or stipend to be allowed for such services; and further, to require such Treasurer to make a statement annually of all amounts of money confided to him, how disposed of, and annually to settle his accounts, in the manner and form and at the time which said commissioners may establish, which settlement must be made with them.

Sec. 32. Be it further enacted, That all clerks of County Courts, who at this time may be acting as County Treasurers, shall cease the exercise of all such functions, so soon as Treasurers shall be appointed by the board of commissioners of roads and revenue, as provided in the foregoing section of this act, and shall hand over to the respective Treasurers all monies, papers and documents belonging to such office, which may be under their charge.

Sec. 33. Be it further enacted, That there shall be collected a tax on every gallon of spiritous liquors distilled in this Republic, the sum of five cents per gallon, and every distiller of such liquors shall certify upon oath to the number of gallons distilled in his or her distillery; the said tax shall be collected as provided for the collection of tax in this Republic.

Sec. 24[sic]. Be it further enacted, That no Chief Justice, Associate Justice, Sheriff or Clerk of the County or District Court, shall be elligible to the office of Assessor of Taxes.

Sec. 35. Be it further enacted, That whenever any person shall desire to obtain a patent from the Commissioner of the

General Land Office, by virtue of any location and survey, upon any certificate issued by any board of Land Commissioners, it shall be his duty at the time of applying for the same, to furnish satisfactory evidence that the said land has been given in for taxation, and that the amount due thereon has been paid, and without such evidence no title or patent shall be issued.

Sec. 36. Be it further enacted, That at the time of applying for the title, if the tax has not been previously paid, the applicant may make payment to the Secretary of the Treasury of the amount due, whose receipt shall be sufficient evidence for the purpose abovementioned.

Sec. 37. Be it further enacted, That if the location is made in any depopulated county, where no assessment can be made the Secretary of the Treasury is authorized and required to estimate the same at the minimum price fixed by this act, and on payment thereof to give the corresponding receipts.

Sec. 38. Be it further enacted, That nothing contained in this act, shall be so construed as to authorize or require the appraisement of, or levying a tax upon any improvement made upon lands without the limts[sic] of any incorporated city or town, or any other property or thing not specially set forth in this act, or to prohibit the reception of any or all properly audited drafts against this Republic, for any and all taxes which may become due the Republic under the provisions of this act; Provided, That the person from whom such tax may be due, shall be required to present to the collector the amount due and no more, if required so to do by the collector, before a tender of such taxes shall be considered as having been made; And further provided, That it shall be the duty of each and every Sheriff to require the person paying any audited draft, to endorse his or her name on the back thereof, and if on the presentment of the same to the Treasury Department, it shall prove to be a forgery or counterfeit, the Sheriff shall levy execution on the property of the individual who may have given it to him, for double the amount thereof, in the same manner as herein provided for other defaults.

Sec. 39. Be it further enacted, That the headright lands of those who have been killed, or have died while in the service of the Republic, shall be exempt from taxation, so long as they are owned by the heirs of the deceased, or until such time as Congress shall otherwise direct.

Sec. 40. Be it further enacted, That all laws relative to direct taxation, which have heretofore been passed, except so far

as related to the collection of taxes due under said laws, be, and the same are hereby repealed.

DAVID S. KAUFMAN,

Speaker of the House of Representatives.

DAVID G. BURNET,

President of the Senate.

Approved 16th January, 1840.

MIRABEAU B. LAMAR.

Source Copy Consulted: "AN ACT," January 16, 1840, reprinted in H.P.H. Gammel, The Laws of Texas, 1822-1897, 12 vols., (Austin: Gammel Book Co., 1898), 2:183-202. http://texinfo.library.unt.edu/lawsoftexas