summoned before the grand jury to whom the complaint is sent at great cost, creates an emergency and an imperative public necessity that the constitutional rule requiring bills to be read on three several days in each house be and the same is hereby suspended, and this act shall take effect and be in force from and after its passage, and it is so enacted.

Approved May 16, 1907.

Takes effect ninety days after adjournment.

JUDGMENTS-RELATING TO JUDGMENTS OF THE

S. B. No. 10.]

SUPREME COURT.

CHAPTER XV.

An Act to amend Article 975, Chapter 8, Title XXVII, of the Revised Civil Statutes of Texas, concerning judgments of the Supreme Court, and declaring an emergency.

Be it enacted by the Legislature of the State of Texas:

SECTION 1. That Article 975, Chapter 8, Title XXVII, of the Revised Civil Statutes, be and is hereby so amended as to hereafter read. as follows:

"Whenever the Supreme Court on the trial of a cause brought from any Court of Civil Appeals shall affirm the judgment or decree of such court, or when said court shall proceed to render such judgment or decree as should have been rendered by the Courts of Civil Appeals and such judgment shall be for the same or a greater amount, or of the same nature as rendered in the court below, said Supreme Court shall render judgment against plaintiff in error and his sureties on his bond, a copy of which shall always accompany the transcript of the record. If the judgment of a Court of Civil Appeals shall be reversed, the Supreme Court may remand the case to the Court of Civil Appeals from which it came for another trial, or the district court, as to the Supreme Court may seem proper."

SEC. 2. The crowded condition of the calendars of both houses and the inadequacy of any law of this State on the subject matter of this bill, creates an emergency and an imperative public necessity that the constitutional rule requiring bills to be read on three several days be suspended, and the same is so done, and that this act take effect and be in force from and after its passage, and it is so enacted.

Approved May 16, 1907.

Takes effect ninety days after adjournment.

RAILROADS-EXTENDING TIME FOR CONSTRUCTION OF CERTAIN RAILROADS.

An Act for the relief of railway corporations having charters granted or amended since the first day of January, 1902, and which have failed, or are about to fail to construct their roads and branches or any part thereof, within the time required by law, and declaring an emergency.

Be it enacted by the Legislature of the State of Texas:

SECTION 1. That any railway company chartered under the laws of this State since the first day of January, 1902, which owns and operates not less than three hundred miles of railroad in this State, and which owns a right of way and an unfinished grade thereon of not less than fifty miles in length upon which it has expended not less than one hundred thousand dollars, and which shall within one year from the passage of this act, construct upon said unfinished grade and equip and put in operation twenty miles or more of railroad thereon, shall have two years additional time from the date this act takes effect in which to comply with the provisions of Article 4558 of the Revised Statutes of this State, and each such railway which shall have forfeited its corporate existence or any of its rights and powers or is about to do so, by reason of the failure to comply with said Article 4558 or any part of said article, shall have, and such corporate existence is hereby restored and preserved to it and shall enjoy all of the corporate franchises, rights and powers held or acquired by it previous to any cause of forfeiture on account of any such failure; provided, that no such railway company shall claim or exercise any right or franchise not allowed, granted or permitted to other railway corporations under the laws now in force in this State, and every such railway company shall comply with the laws of this State now in force pertaining to railway corporations.

SEC. 2. The fact that no good can result to the State from the forfeiture provided against in this act, and that the public interest will be promoted by the relief herein provided, creates an emergency and an imperative public necessity authorizing the suspension of the constitutional rule requiring bills to be read on three several days, and it is so suspended, and demanding that this act take effect and be in force from and after its passage, and it is so enacted.

[The enrolled bill shows that the foregoing act passed the Senate by the following vote, yeas 23, nays 0; and passed the House of Representatives by the following vote, yeas 104, nays 0.]

Approved May 16, 1907.

Became a law May 16, 1907.

TAXES-CREATING STATE INTANGIBLE TAX BOARD.

H. B. No. 7.]

CHAPTER XVII.

An Act amending Chapter 146 of the General Laws of the Twenty-ninth Legislature of Texas, entitled, "An Act for the taxation of the intangible assets of certain corporations, associations and individuals, and to provide for the creation of a State Tax Board for the valuation of such intangible assets, and for the distribution of said values for local taxation, and for the assessment of said assets, and the levy and collection of taxes thereon; and to provide for the repeal of all laws and parts of laws laying taxes on the gross incomes of the corporations, associations and individuals affected by the provisions of this Act; creating a State Tax Board and defining and prescribing the duties and powers of said Board and of the members thereof; designating the third member thereof Tax Commissioner of the State of Texas, fixing his term of office and salary, and providing for his appointment, and for the continuance in office of the present Tax Commissioner during the remainder of the term for which he was originally appointed; providing for the valuation, assessment and taxation of the intangible assets and properties of every incorporated railroad company, ferry company, bridge company, turnpike or toll company doing business wholly or in part within the State of Texas, and of every other individual, company, corporation or association doing business of the same character within the State of Texas, and for the apportionment and distribution of such values for local taxation, and for the assessment of said assets and properties, and for the levy and collection of taxes thereon; continuing in full force and effect any and all assessments, findings, judgments, certificates, orders and proceedings of the State Tax Board heretofore made, found, had, entered, or begun prior to the taking effect of this Act; repealing Section 12 of said Chapter 146; providing, conditionally, certain exemptions from liability for and from payment of occupation taxes measured by gross receipts; making certain appropriations to carry out the provisions of this Act; prescribing penalties for violations of this Act, and fixing in Travis County venue of criminal prosecutions for violation of any of the provisions of this Act and of civil suits by the Attorney General in behalf of and in the name of the State of Texas, for the collection of civil penalties prescribed by this Act; and declaring an gency."

Be it enacted by the Legislature of the State of Texas:

emer

SECTION 1. That Chapter 146 of the Acts of the Twenty-ninth Legislature, approved April 17, 1905, being an Act entitled "An Act for the taxation of the intangible assets of certain corporations, associations and individuals, and to provide for the creation of a State Tax Board, for, the valuation of such intangible assets, and for the distribution of said values for local taxation, and for the assessment of said assets, and the levy and collection of taxes thereon; and to provide for the repeal of all laws and parts of laws laying taxes on the gross incomes of the corporations, associations and individuals affected. by the provisions of this Act," be amended so as to read hereafter as follows:

Section 1. There is hereby created a State Tax Board, which shall be composed of the Comptroller of Public Accounts, the Secretary of State and a third member to be known as Tax Commissioner of the State of Texas. Except as herein otherwise provided, such Tax Commissioner shall be appointed by the Governor in accordance with and subject to the provisions of Section 12 of Article 4 of the Constitution of Texas, and shall hold his office for two years and until his successor

shall be appointed and qualified and shall receive an annual salary of two thousand five hundred dollars, in equal installments payable at the end of each month. The present Tax Commissioner, heretofore appointed, shall hold his office until the expiration of the time for which he was originally appointed, and until his successor shall have been appointed and qualified. A majority of said Board shall constitute a quorum to do business. A record of the proceedings of said Board shall be kept at the State Capitol, and shall be open to the inspection of the public.

Sec. 2. Before the Tax Commissioner shall enter upon or proceed with the discharge of his official duties he shall execute a bond payable to the State of Texas, at Austin, in Travis County, Texas, in the sum of ten thousand dollars, with two or more good and sufficient sureties, to be approved by the Governor, conditioned for the faithful discharge of his official duties as such Tax Commissioner and shall take and subscribe the oath of office prescribed by the Constitution of this State, which bond and oath shall be filed in the office of the Secretary of

State.

Sec. 3. The State Board may employ for not more than four months in each year a Secretary who shall be an expert stenographer, and who shall receive for his services as Secretary and stenographer a salary of one hundred dollars per month.

Sec. 4. It shall be the duty of said Tax Board (a) to make such rules and regulations as said Board shall deem proper with respect to its own meetings and procedure, and to effectually carry out the purposes for which said Board is constituted.

(b) To examine all books, papers and accounts and to interrogate under oath, or, otherwise, any and all persons whom said Board, or any member thereof, may desire to examine for the purpose of obtaining or acquiring any and all information that may in any manner aid in securing a compliance with any tax law or revenue law of this State by any and all persons, companies, corporations or associations liable to taxation or to pay any license fee under any law of this State, which is now in force or which may hereafter be enacted.

(c) To make diligent investigation and inquiry concerning the revenue laws and systems of other States and countries, so far as the same are made known by published reports, or statistics, or can be ascertained by correspondence with officers thereof, and with the aid of information thus or otherwise obtained, together with experience and observation of the operation of the laws of this State, to recommend to the Legislature, at each regular session thereof, such amendments, changes or modifications of the laws of this State, and such additional laws as may to said Board, or any member thereof, seem necessary or proper to remedy injustice or irregularity in taxation, and to facilitate the assessment of taxes and collection of public

revenues.

(d) To report to the Legislature, at each regular session thereof, the whole amount of State revenues collected in this State for all purposes, and the sources thereof, the amount of such revenues which may be lost to the State through failure to make collection and the cause of such losses, a summary of the proceedings of said Board since

the date of its last report, and such other matters concerning the public revenues as said Board, or any member thereof, may deem to be of public interest.

Sec. 5. Said Tax Board, or any member thereof, or the State Revenue Agent under the direction of said Board, or of the Governor of Texas, shall, at least once in each year, visit such counties of the State as said Board or the said Governor may direct, for the purpose of investigating into and aiding in the enforcement of all revenue laws of this State, and especially those concerning the rendition, assessment and collection of taxes.

Sec. 6. Each member of said State Tax Board shall, have power to administer oaths and to subpoena and examine witnesses, and to issue subpoenas duces tecum, and shall have access to and power to order the production before such Board, or any member thereof, of any and all books, documents and papers which may be in the possession or under the control of any person, company, corporation or receiver, assignee, trustee in bankruptcy, or bailee, whenever such Board or any member thereof, may consider same necessary or proper in the prosecution of any injury under or in the execution of any provision of this Act; and all such process shall be served under the provisions of law governing the service of process in civil cases, in so far as applicable.

Sec. 7. Any person who shall disobey any such subpoena or subpoena duces tecum, issued by any member of said Board, or any such order of said Board, or who shall fail or refuse to attend as by such subpoena directed or to testify when so required to do so by any member of said Board under the provisions of this Act, shall be deemed guilty of contempt, and may be punished therefor by said Board under the provisions of laws applicable to the District Courts in such cases.

Sec. 8. Each and every incorporated railroad company, ferry company, bridge company, turn-pike or toll company doing business wholly or in part within the State of Texas, whether incorporated under the laws of this State, or of any other State, Territory or foreign country, and every other individual, company, corporation or association doing business of the same character in this State, shall, in addition to the ad valorem taxes on intangible properties which are now or which may hereafter be imposed upon them, respectively, by law, annually, beginning with the first day of January A. D. 1906, pay a tax to the State for the year 1906, and for each year thereafter on their intangible assets and property, and local taxes thereon to the Counties in which its business is or shall hereafter be carried on, which additional tax shall be assessed and levied upon such intangible assets and property in the manner provided in this Act. The County or Counties in which such taxes are to be paid, and the manner of the apportionment of the same, shall be determined in accordance with the provisions of this Act.

Sec. 9. Between the second day of January and the first day of March of each year, every individual, company, corporation and association embraced within the provisions of the next preceding section. of this Act, or coming within its scope and intent, shall make out and deliver into the possession of said Tax Commissioner a statement con