Law of Taxation in Texas (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1911 Excerpt: ...tax of fifty dollars." Act 30th Leg., pp. 57 and 58. 699. Act 30th legislature providing occupation tax on dealers in malt liquors in local option districts. Be it enacted by the legislature of the state of Texas: Section 1. In all counties, justices' precincts, towns, cities or other subdivisions of a county where the qualified voters thereof have, by a majority vote, determined that the sale of intoxicating liquors shall be prohibited therein, there is hereby levied upon all firms, persons, associations of persons and corporations selling at retail non-intoxicating malt liquors, such as "Uno," "Ino," "Frosty," "tin-top" and "tee-totle" and all other such liquors, an annual state tax of $2,000, and counties, also incorporated cities and towns where such sales are made may each levy an annual tax of hot exceeding $1,000 upon all such persons, firms or corporations; provided, that this section shall not apply to regular druggists or pharmacists, who, as such, keep for sale as a part of a regular drug stock, such proprietary remedies as "malt extract," "malt medicine" and "malt and iron" used exclusively as medicine and not as a beverage. Sec. 2. In all counties, justices' precincts, towns, cities or other subdivisions of a county where the qualified voters thereof have by a majority vote determined that the sale of intoxicating liquors shall be prohibited therein, there is hereby levied upon all firms, persons, associations of persons and corporations that pursue the business of selling or offering for sale any intoxicating liquors by soliciting orders therefor in any quantities whatsoever, in any such county, justice precinct, town, city or other subdivision of a cou...