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TAXATION-EXPRESS COMPANIES.

CHAP. 32.-[H. B. No. 316.] An act to fix the rate of taxation on express companies; to prescribe the time and manner of collecting such tax, and provide penalties for violation of this act, and repealing all laws in conflict herewith.

SECTION 1. Be it enacted by the Legislature of the State of Texas: That each and every express company shall annually on or before the first day of March, through its superintendent or other chief officer or authorized agent, file with the Comptroller of Public Accounts a report, under oath, showing the amount of charges and freights within this State paid to or uncollected by such companies on account of money, goods and merchandise carried within this State during the year ending December 31st next preceding, and said express companies at the time of filing the required report shall pay to the Treasurer of the State one and one-half per cent of their gross receipts, as shown by their said reports. The receipt of the State Treasurer shall be evidence of the payment of such taxes, and no occupation taxes shall be levied upon express companies by any county, city or town in this State: Provided, this act shall not be construed to prohibit the levy of State, county and municipal taxes upon the real and personal property of such companies. Each and every express company failing or refusing to file the report herein required and pay the required taxes shall forfeit to the State twenty-five dollars for each day said report and payment are delayed. For the purpose of suit

to recover the taxes and forfeitures venue and jurisdiction is hereby expressly conferred upon the courts of Travis county, and service upon any officer or agent of such company within this State shall in all respects be held legal and valid.

SEC. 2. That part of the act of 1889 levying an occupation tax of one thousand dollars upon express companies, and all laws and parts of laws in conflict with this act, are hereby repealed.

SEC. 3. The importance of this bill creates an emergency and a public necessity that the constitutional rule requiring bills to be read on three separate days be suspended, and said rule is hereby suspended.

Approved April 6, 1895.

TAXES-LEVY AND PAYMENT OF.

CHAP. 33.—[S. B. No. 68.] An act to amend articles 4684, 4710, chapters 2 and 3, title 95, of the Revised Civil Statutes of the State of Texas, relating to the levy and payment of taxes.

SECTION 1. Be it enacted by the Legislature of the State of Texas: That articles 4684 and 4710, chapters 2 and 3, title 95, of the Revised Civil Statutes of the State of Texas, be so amended as to hereafter read as follows:

Article 4684. Rendition by Banker, Broker, Etc. - Every bank, whether of issue or deposit, banker, broker, dealer in exchange, or stock

jobber, shall at the time fixed by this chapter for listing personal property, make out and furnish the assessor of taxes a sworn statement showing:

1st. If a national bank, the president or some other officer of such bank shall furnish to the assessor of the county in which such bank is located a list of the names of all the shareholders of the stock, together with the number and amount of the shares of each shareholder of stock in said bank, and the shareholders of the stock in national banks shall render to the tax assessor of the county in which said bank is located the number of their shares and the true and full value thereof. All shares of stocks in national banks not rendered to the assessor of taxes in the county where such bank is located within the time prescribed by law for listing property for taxes shall be assessed by the assessor against the owner or owners thereof as unrendered property is assessed; but the tax rolls shall show the name of the owner or owners thereof as per statement furnished by the president or other officers of said bank.

2d. National banks shall render all other bonds and stocks of every kind, except United States bonds, and all shares of capital stocks or joint stock or stocks of other companies or corporations held as an investment or in any way representing assets, together with all other personal property belonging or pertaining to said bank, except such personal property as is specially exempted from taxation by the laws of the United States. 3d. National banks shall be required to render all of their real estate as other real estate is rendered, and all the personal property of said national banks herein taxed shall be valued as other personal property is valued.

4th. All other banks, bankers, brokers or dealers in exchange, or stock jobbers shall render their list in the manner following:

1. The amount of money on hand or in transit or in the banks [hands] of other banks, bankers, brokers or others subject to draft, whether the same be in or out of the State.

2. The amount of bills receivable, discounted or purchased and other credits due or to become due, including accounts receivable, interest accrued but not due, and interest due and unpaid.

3. From the aggregate amount of the items named in the first and second of the last two subdivisions shall be deducted the amount of money on deposit.

4. The amount of bonds and stocks of every kind, except United States bonds, and all shares of capital stocks or joint stocks of other companies or corporations held as an investment or in any way representing assets.

5. All other property belonging or appertaining to said bank or business, including both personal property and real estate, shall be listed as other personal property and real estate.

Article 4710. The manner and form for assessing property for taxation shall be substantially as follows, to-wit:

1. The name of the owner.

2. Abstract number.

3. From whom and how acquired.

4. The name of the original grantee.

5. The number of acres.

6. The value of the land.

7. The number of the lot or lots.

8. The number of the block.

9. The value of town lots.

10. The name of the city or town.

11. Number of miles of railroad in the county.

12. The value of railroads and appurtenances, including the proportionate amount of rolling stock to the county after the assessment of such rolling stock and its apportionment among the several counties by the Comptroller as hereinafter provided.

13. Number of miles of telegraph in the county.

14. Value of telegraph and appurtenances in the county.

15. Number and amount of land certificates, and value thereof.

16. Number of horses and mules and value thereof.

17. Number of cattle and value thereof.

18. Number of jacks and jennets, and value thereof.

19. Number of sheep and value thereof.

20. Number of goats and value thereof.

21. Number of hogs and value thereof.

22. Number of carriages, bicycles or tricycles, buggies or wagons of whatsoever kind and value thereof.

23. Number of sewing machines and knitting machines and the value thereof.

24. Number of clocks and watches and the value thereof.

25. Number of organs, melodeons, piano fortes, and all other musical instruments of whatsoever kind, and value thereof.

26. The value of household and kitchen furniture over and above the amount of two hundred and fifty dollars.

27. Office furniture and the value thereof.

28. The value of gold and silver plate.

29. The value of diamonds and jewelry.

30. Every annuity or royalty, the description and value thereof.

31. Number of steamboats, sailing vessels, wharves, boats, barges, or other water craft and the value thereof.

32. The value of goods and merchandise of every description which such person is required to list as a merchant in hand on the first day of January of each year.

33. The value of material and manufactured articles which such person is required to list as a manufacturer.

34. The value of manufactures, tools, implements and machinery other than boilers and engines, which shall be listed as such.

35. Number of steam engines and boilers and value thereof.

36. The amount of moneys of bank, banker, broker, stock jobber or any other person.

37. The amount of solvent credits of bank, banker, broker, stock jobber or any other person.

38. The amount and value of bonds and stocks (other than United States bonds).

39. The amount and value of shares of capital stock companies and associations not incorporated by the laws of this State.

40. The value of property of companies and corporations other than property herein before enumerated.

41. The value of stock and furniture of saloons, hotels and eating houses.

42. The value of every billiard, pigeon hole, bagatelle, and other similar table, together with the number thereof.

43. Every franchise, the description and value thereof.

44. The value of all other property not enumerated above.

SEC. 2. That all laws and parts of laws in conflict with the provisions of this act be and are hereby repealed.

SEC. 3. The fact that there is no law authorizing tax assessors to assess United States treasury notes creates an emergency and an imperative necessity exists that this act take effect from and after its passage, and it is so enacted.

Approved April 8, 1895.

PRIMARY ELECTIONS.

CHAP. 34.-[S. B. No. 6.] An act concerning primary elections called and held by authority of any political party; to prevent illegal voting at same, and false returns thereof, and to prevent the bribery of officers and voters, and providing penalties therefor.

SECTION 1. Be it enacted by the Legislature of the State of Texas: Any person voting at any primary election called and held by authority of any political party for the purpose of nominating candidates of such political party for any public office who is not qualified to vote in the election precinct where he offers to vote at the next State, county or municipal election, or who shall vote more than once at the same or different precincts or polls on the same day, or different days in the same primary election, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not exceeding five hundred dollars, or by imprisonment in the county jail not exceeding sixty days, or by both such fine and imprisonment.

SEC. 2. Every person who shall knowingly procure any illegal vote to be cast at any such primary election shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished as provided in the preceding section.

SEC. 3. Any presiding officer, manager, judge or clerk of any primary election called and held by authority of any political party in this State who shall knowingly make or return, or cause to be made or returned, a false statement of the result of any such primary election shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not exceeding five hundred dollars, or by imprisonment in the county jail not exceeding sixty days, or by both such fine and imprison

ment.

SEC. 4. Any presiding officer, judge, clerk or other officer of an election who shall divulge how any person voted at such primary election, from an inspection of the tickets, unless in a judicial investigation, shall be fined in any sum not less than one hundred nor more than five hundred dollars.

SEC. 5. If any person shall bribe or offer to bribe any presiding officer, manager, judge or clerk of any primary election called and held by authority of any political party for the purpose of nominating candidates of such political party for public office as a consideration for some act done or omitted to be done, or to be done or omitted, contrary to his duty in relation to such primary election, shall be punished by fine not exceeding five hundred dollars.

SEC. 6. If any person shall bribe or offer to bribe any voter for the purpose of influencing his vote at any primary election called and held by authority of any political party for the purpose of nominating candidates of such political party for any public office, upon conviction thereof shall be punished by fine not exceeding five hundred dollars.

SEC. 7. The fact that many cities and towns of this State will hold their elections at an early date, and in many of them primary elections will be held, which should have the protection of this act, creates an emergency and an imperative public necessity for the suspension of the constitutional rule requiring bills to be read in each house on three several days, and that this act take effect and be in force from and after its passage, and it is so enacted.

Approved April 8, 1895.

CITIES AND TOWNS-BOARD OF EXAMINERS OF FINANCES.

CHAP. 35.-[H. B. No. 359.] An act to provide for a board of examiners of finance in cities and incorporated towns within this State; to prescribe the manner of their appointment, and to define their duties.

SECTION 1. Be it enacted by the Legislature of the State of Texas: That it shall be the duty of the mayor of each city or incorporated town within this State, incorporated under the general laws of the State, at the first regular meeting in January of each year of the board of aldermen or city council, by and with the advice and consent of such board of aldermen or city council, to appoint three resident citizens of such city or incorporated town, who shall constitute and compose a board of examiners of the finances of said city or incorporated town.

SEC. 2. It shall be the duty of such examiners when appointed to proceed to examine the books and accounts of the various officers of .such city or incorporated town, and to make a true report of the financial condition thereof under oath to the mayor and board of aldermen or city council of such city or incorporated town as soon after their appointment as practicable: Provided, that in no instance shall the return of such report under oath be deferred longer than the first regular meeting of the board of aldermen or city council in March of each year.

SEC. 3. Such examiners shall receive for their services such compensation as the board of aldermen or city council shall fix each for every day actually employed in their investigations, not to exceed fifteen days in each year, which sum shall be paid by order of the board of aldermen or city council.

SEC. 4. The annual report of such board of examiners shall be passed upon by the board of aldermen or city council and spread upon the min

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