"AN ACT," January 12, 1841
Summary: This law allowed citizens living on the frontier of Texas to be exempt from taxes for any property that was stolen or destroyed. This applied only if the sheriffs and courts of the frontier counties investigated the incidents and deemed them authentic.
As to the payment of Taxes in the frontier Counties of the Republic.
Sec. 1. Be it enacted by the Senate and House of Representatives of the Republic of Texas, in Congress assembled, That in all cases where it shall appear to the satisfaction of the sheriff of any frontier county, that any live stock or other personal property which has been returned on the assessment list, has been stolen, carried off, destroyed or irreparably injured by the public enemy, between the time of such return and the time of payment of the tax thereon, then and in that case, it shall be the duty of said sheriff to notify the county court at its next session thereafter, of the facts and circumstances of the case.
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Sec. 2. Be it further enacted, That if upon such representation to the county court, said court shall be satisfied that such property was actually taken, carried away, destroyed, or irreparably injured by the public enemy, that then, and in that case, the person taxed shall be discharged from the payment of so much thereof, as was assessed against such property as was taken, carried away, destroyed, or irreparably injured by the public enemy.
Sec. 3. Be it further enacted, That the judgement of the county court, certified under the seal of said court, shall be a sufficient return on the part of said sheriff, to the proper receiver, officer or officers, as to the amount of taxes assessed against the individual, and discharged by the said judgment.
DAVID S. KAUFMAN,
Speaker of the House of Representatives.
ANSON JONES,
President pro tem. of the Senate.
Approved 12th January, 1841.
DAVID G. BURNET.
Source Copy Consulted: "AN ACT," January 12, 1841, reprinted in H.P.H. Gammel, The Laws of Texas, 1822-1897, 12 vols., (Austin: Gammel Book Co., 1898), 2:491-492. http://texinfo.library.unt.edu/lawsoftexas