230 
TAXATION AND REVENUE SYSTEMS—TEXAS. 
to be paid, when collected, proportionately to state 
and county. 
Taxes on lands of nonresidents in unorganized counties are 
to be paid at the office of tbe comptroller of public accounts, 
wbo may enforce collection. 
Special provisions are made for tbe assessment and collec 
tion of back taxes on lands not rendered or assessed since 
1870. 
Collectors are compensated by commissions on tbe amounts 
collected. 
B. POLL TAXES. 
Every male person between the ages of 21 and 60 
years, resident within the state on January 1, is re 
quired to pay an annual poll tax of $1.50, $1 being for 
the benefit of free schools and 50 cents for general 
revenue purposes. Indians not taxed, and insane, 
blind, and deaf and dumb persons, and those who 
have lost one hand or foot, are exempted. 
C. THE INHERITANCE TAX. 
All property within the jurisdiction of this state, 
whether belonging to inhabitants of the state of not, 
which shall pass by will, or the laws of descent, or by 
deed, grant, sale or gift intended to take effect after 
the death of the grantor or donor, except to the 
father, mother, husband, wife or direct lineal descend 
ant of the deceased, or to any public corporation or 
charitable, educational or religious organization to be 
used for charitable, educational or religious purposes 
within this state, is subject to a tax for the benefit of 
the state at the following rates: 
(1) Passing to a lineal ascendant or a brother or sister, 
or a lineal descendant of a brother or sister, the rate is 
2 per cent on any value in excess of $2,000 and up to $10,000; 
2j per cent on any value in excess of $10,000 and up to 
$25,000; 3 per cent in excess of $25,000 and up to $50,000; 31 
per cent in excess of $50,000 and up to $100,000 ; 4 per cent in 
excess of $100,000 and up to $500,000; 5 per cent on all in 
excess of $500,000. 
(2) Passing to an uncle or aunt, or a lineal descendant of 
an uncle or aunt, the rate is 3 per cent on any value in excess 
of $1,000 and up to $10,000; in excess of $10,000 and up to 
$25,000, 4 per cent; in excess of $25,000 and up to $50,000, 5 
per cent; in excess of $50,000 and up to $100,000, 6 per cent; 
in excess of $100,000 and up to $500,000, 7 per cent; on all in 
excess of $500,000, 8 per cent. 
(3) Passing to any other person, natural or artificial, the 
rate is 4 per cent on any value in excess of $500 and up to 
$10.000; in excess of $10,000 and up to $25,000, 51 per cent; 
in excess of $25,000 and up to $50,000, 7 per cent; in excess of 
$50,000 and up to $100,000, 8J per cent; in excess of $100,000 
and up to $500,000, 10 per cent; on all in excess of $500,000, 
12 per cent. 
The tax is assessed upon the actual or market value 
of the property, and the court may appoint two 
appraisers to fix such value. If not paid within six 
months after the death of the decedent, the tax bears 
interest from such death until paid. 
D. CORPORATION TAXES. 
Corporations are, in general, taxed under the gen 
eral property tax above described. There are, in 
addition, the folowing so-called “ occupation ” taxes: 
Every domestic corporation chartered under the laws of the 
state is required to pay an annual franchise tax of not less 
than $10, computed as follows: Fifty cents on each $1,000 or 
fraction thereof of authorized capital stock up to $1,000,000; 
25 cents on each $1,000 in excess of $1,000,000. 
When the aggregate amount of the capital stock issued, 
plus the surplus and undivided profits of the corporation, 
exceeds the authorized capital stock, the franchise tax shall be 
computed upon the basis of such aggregate amount. 
Each foreign corporation obtaining permit to do business in 
the state shall pay fees as follows: Fifty dollars for first 
$10,000 of authorized capital stock; $10 for each additional 
$10,000 or fraction thereof. 
Corporations engaged in manufacture, sale, rental, lease, or 
operation of all kinds of cars, or in conducting, operating, or 
managing any telegraph lines shall in no event pay more than 
$10,000; mutual building and loan companies, whose stock is 
withdrawable, shall pay a fee of $50 for first $100,000 or 
fractional part thereof and $10 for each additional $100,000 
or fractional part, with a minimum fee of $250 and maximum 
of $1,000. For failure to pay the tax when due a penalty of 
25 per cent is added, and if not paid by July 1 following the 
corporation forfeits its right to do business in the state. 
Foreign building and loan companies shall pay not less than 
$250 and not more than $1,000. 
Exempt from the franchise tax are insurance companies, 
transportation companies, and car companies which pay 
the annual tax on gross receipts. Corporations for public pur 
poses and religious worship, for agricultural fairs and the 
encouragement of agriculture, for educational purposes and 
public charity, and cemeteries not for private profit, and water 
users associations incorporated to aid people in arid sections 
are excepted from charter fee and franchise taxes. 
Certain public service corporations are required to make 
annual reports to the comptroller of public accounts, and on 
the basis of these reports are taxed on their gross receipts 
within the state at the following rates, payable quarterly 
unless otherwise specified: 
Express companies, 2£ per cent of their gross receipts, pay 
able annually. 
Telegraph companies, 2\ per cent. 
Gas, electric light, electric power, and waterworks com 
panies, in cities of 10,000 to 25,000 inhabitants, one-fourth of 
1 per cent; in cities of 25,000 or more, one-half of 1 per cent. 
Collecting and commercial agencies, one-half of 1 per cent. 
Stock, refrigerator, fruit, and other car companies, 3 per 
cent of their gross receipts. 
Pipe-line companies, 2 per cent. 
Domestic life insurance companies pay 3 per cent of their 
gross premium receipts (provided that if any life insurance 
company has one-fourth of its entire assets invested within the 
state, the tax shall be 1 per cent of the gross premium receipts; 
if one-half of its entire assets invested within the state, the 
tax shall be one-half of 1 per cent). 
Life insurance companies not organized under laws of Texas, 
pay 3 per cent of gross premium receipts (provided, if any such 
company has 30 per cent of its total reserves invested in prom 
issory notes or other obligations secured by mortgage, deed of 
trust, or other lien on Texas real estate, the rate shall be re 
duced to 2A per cent; if 60 per cent, the rate shall be 2A per