"AN ACT," January 28, 1842

Summary: This act extended the deadline for 1841 tax payments to May 1, 1842, and exempted everyone from the double tax penalty. Also allowed the payment of taxes in a percentage of gold or silver or exchequer bills and required any sheriffs found to have violated their duties to pay $50 to the informer and $50 to the treasury.

For the relief of persons who are in arrears for Taxes.

Sec. 1. Be it enacted by the Senate and House of Representatives of the Republic of Texas in Congress assembled, That the period for the payment of taxes for the year one thousand eight hundred and forty-one, be, and the same is hereby, extended to the first day of May, one thousand eight hundred and forty-two; and the Secretary of the Treasury be, and he is hereby, authorized and required to notify the sheriffs and tax collectors of the several counties of this Republic of the same.

Sec. 2. Be it further enacted, That all persons who have incurred the penalty of double tax for the year one thousand eight hundred and forty-one, be, and they are hereby, declared to be exempt from said penalty.

Sec. 3. Be it further enacted, That the sheriffs and tax collectors of this Republic be, and they are hereby, authorized to receive from the citizens thereof, who may be in arrears for taxes heretofore assessed, the amount in promissory notes or liabilities of the Government as heretofore, or one-sixth of the amount of their respective assessed taxes in gold, silver or exchequer bills, as full payment and discharge of the whole amount of said taxes.

Sec. 4. Be it further enacted, That it shall be the duty of the sheriffs and collectors aforesaid, whenever they shall receive gold or silver, or exchequer bills, in payment of taxes heretofore assessed, to specify the same in their receipts to the individuals paying the same, and to pay into the Treasury of the Republic, the funds so received; and any sheriff or collector offending against the provisions of this act, shall be liable to forfeit and pay one hundred dollars, by information and conviction thereon before the district court--one-half to the informer, and the other half to the Republic.

Sec. 5. Be it further enacted, That this act take effect from and after its passage.

Passed 28th January, 1842.

Source Copy Consulted: "AN ACT," January 28, 1842, reprinted in H.P.H. Gammel, The Laws of Texas, 1822-1897, 12 vols., (Austin: Gammel Book Co., 1898), 2:744. http://texinfo.library.unt.edu/lawsoftexas