thousand dollars; and five per cent on any value in excess of five hundred thousand dollars.

(2) If passing to or for the use of an uncle or aunt, or a lineal descendant of an uncle or aunt of the decedent, the tax shall be three per cent on any value in excess of one thousand dollars, and not exceeding ten thousand dollars; four per cent on any value in excess of ten thousand dollars, and not exceeding twenty-five thousand dollars; five per cent on any value in excess of twenty-five thousand dollars, and not exceeding fifty thousand dollars; six per cent on any value in excess fifty thousand dollars and not exceeding one hundred thousand dollars; seven per cent on any value in excess of one hundred thousand dollars, and not exceeding five hundred thousand dollars, an eight per cent on any value in excess of five hundred thousand dollars.

(3) If passing to or for the use of any other person, natural or artificial, the tax shall be four per cent of any value in excess of five hundred dollars, and not exceeding ten thousand dollars; five and onehalf per cent on any value in excess of ten thousand dollars, and not exceeding twenty-five thousand dollars; seven per cent on any value in excess of twenty-five thousand dollars and not exceeding fifty thousand dollars; eight and one-half per cent on any value in excess of fifty thousand dollars, and not exceeding one hundred thousand dollars; ten per cent on any value in excess of one hundred thousand dollars and not exceeding five hundred thousand dollars, and twelve per cent on any value in excess of five hundred thousand dollars.

SEC. 2. If the property passing as aforesaid shall be divided into two or more estates, as an estate for years or for life and a remainder, the tax shall be levied on each estate or interest separately according to the value of the same at the death of the decedent. The value of estates for years, estates for life, remainders and annuities shall be determined by the "Actuaries' Combined Experience Tables," at 4 per cent compound. interest.

SEC. 3. If a testator bequeaths or devises to his executor or trustee, property in lieu of the latter's commission, the value of such property in excess of reasonable compensation, as determined by the county judge on his own motion, or on the application of any officer on behalf of the State, shall be subject to taxation under this act.

SEC. 4. Every executor, administrator and trustees of the estate of a decedent leaving property subject to taxation under this act, whether such property passes by will or by the laws of descent or otherwise, shall, within three months after his appointment, make and file an inventory thereof in the county court having jurisdiction of the estate of the decedent. Any executor, administrator or trustee refusing or neglecting to comply with the provisions of this section shall be liable to a penalty not exceeding one thousand dollars, to be recovered in an action brought in behalf of the State by the district or county attorney upon notice from the judge of the county court.

If within three months after the death of a decedent leaving property subject to taxation under this act no application for letters testamentary or of administration shall be made, it shall be the duty of the county court to appoint an administrator. It shall be the duty of the county attorney to report to the judge of the county court all such estates, whether the property subject to taxation passes by will or by laws

of descent or otherwise. For each decedent's estate thus reported the county attorney shall receive a compensation of ten per cent of the tax payable, but not to exceed twenty dollars in any one estate. Such payment shall be made by the collector of taxes, on the certificate of the county judge, out of the taxes paid him on property belonging to such

estate.

SEC. 6. Said tax shall be assessed upon the actual or market value of the property. The judge of the county court having jurisdiction of the estate of the decedent shall, as often as and whenever occasion may require, appoint two competent disinterested persons as appraisers to fix the value of property subject to said tax. The appraisers, being first sworn, shall forthwith give notice to all persons known to have a claim or interest in the property to be appraised, including the executor, administrator or trustee, and the collector of taxes of the county, of the time and place when they will appraise the same. At such time and place they shall appraise such property at its actual or market value at the time of the death of the decedent, and shall thereupon make report thereof in writing to said county judge, who shall file such report. Each appraiser shall be paid, on the certificate of the county judge, two dollars for each day employed in such appraisal, together with his actual necessary expenses incurred therein, which payments shall be made by the collector of taxes out of any moneys in his hands received under this act; provided, however that upon the agreement of the parties interested to dispense with the appointment of appraisers the county judge shall himself appraise the property and make and file a report thereof. If the same decedent shall leave property subject to this tax to more than one person, a separate appraisal and report shall be made for the property of each person.

SEC. 7. Immediately upon the filing of the report of the appraisement, the county judge shall calculate and determine the amount of tax due on such property under this act, and shall in writing certify such amount to the collector of taxes, to the executor, administrator or trustee, and to the person to whom or for whose use the property passes. Said tax shall be a lien upon such property from the death of the decedent until paid, and shall bear interest from such death until paid, unless payment shall be made within six months after such death, in which case no interest shall be charged.

SEC. 8. If such property be in the form of money, the executor, administrator or trustee shall deduct the amount of the tax therefrom before paying it to the party entitled thereto; if it be not in the form of money, he shall withhold the property until the payment by such party of the amount of the tax; in any case the executor, administrator or trustee shall be liable for the amount of the tax and shall have the right, in case of neglect or refusal after due notice of the party entitled to the property to pay such amount, to sell, at public sale, after due notice. to such party, the property, or so much thereof as may be necessary. Out of the sum realized on such sale, the executor, administrator or trustee shall deduct the amount of the tax and the expenses of the sale, and shall pay the balance to the party entitled thereto.

SEC. 9. Whenever any legacy subject to said tax shall be charged upon or payable out of real estate, the heir or devisee, before paying the

legacy, shall deduct the amount of the tax therefrom, and pay the amount so deducted to the executor, administrator or trustee; the amount of the tax shall remain a charge on such real estate until paid, and the payment thereof shall be enforced by the executor or trustee in the same manner. as the payment of the legacy itself could be enforced.

SEC. 10. All taxes received under this act by any executor, administrator or trustee, shall be paid by him within thirty days thereafter to the collector of taxes of the county whose county court has jurisdiction of the estate of the decedent. Upon such payment, the collector shall make duplicate receipts thereof; he shall deliver one to the party making payment, the other he shall send to the Comptroller of Public Accounts, who shall charge the collector with the amount thereof, and shall countersign and affix his seal of office to such receipt and transmit same to the party making payment.

SEC. 11. In case such tax shall not be paid to the collector of taxes within six months after the county judge has notified the amount thereof as hereinbefore provided, the collector shall commence an action to recover the amount of such tax against the executor, administrator or trustee, and the party to whom or for whose use the property has passed; provided, that the county judge may by certificate to the collector extend such time of payment whenever the circumstances of the case require.

SEC. 12. The collector of taxes of each county shall, on or before the fifteenth day of each month, pay to the State Treasurer all taxes received by him under this act before the first day of that month, deducting therefrom all lawful disbursements made by him under this act, and also his compensation at the rate of one per cent of all taxes collected under

this act.

SEC. 13. The moneys received by the State Treasurer under this act shall be deposited in the State Treasury to the credit of the fund now there existing and known as the general revenue fund.

SEC. 14. Whenever any debts shall be proven against the estate of a decedent after the distribution of property on which the tax has been paid, and a refund is made by the distributee, a due proportion of the tax so paid shall be repaid to him by the executor, administrator or trustee, if still in his hands, or by the collector of taxes if it has been paid to him. The collector shall pay such sums upon the order of the county judge out of any money in his possession under this act; and the Comptroller of Public Accounts shall credit the collector with all sums so paid out by him.

SEC. 15. No final account of an executor, administrator or trustee shall be allowed by the county judge unless such account shows, and said judge finds, that all taxes imposed under this act on any property or interest passing through his hands as such have been paid; and the receipt. of the collector of taxes for such taxes shall be the proper voucher for such payment.

SEC. 16. If for any reason administration of the estate of a decedent leaving property subject. to taxation under this act, shall not be necessary in this State, except in order to carry out the provisions of this act, it shall be in the discretion of the county judge upon the filing of a satisfactory inventory of the taxable property by the trustee or owner, to dispense with the appointment of an administrator. Upon the filing of

such inventory, the appraisement and other proceedings required by this act shall be had as in other cases.

Approved May 16, 1907.

Takes effect ninety days after adjournment.

FEES RELATING TO FEES CHARGED BY THE SECRETARY OF STATE.

An Act to amend Article 2439, Chapter 1, Title 45, of the Revised Civil Statutes of Texas, relating to fees of office charged and collected by certain State officers as amended by Chapter 91, of the General Laws of the Regular Session of the Twenty-ninth Legislature of Texas, and adding thereto Article 2439a, prohibiting the approval or payment of any account or claim to any official who refuses or fails to take out his commission, and declaring an emergency.

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

SECTION 1. That Chapter 91, Acts of the Twenty-ninth Legislature of the State of Texas be amended so as to hereafter read as follows: Article 2439. The Secretary of State, besides other fees that may be prescribed by law, is authorized and required to charge for the use of the State the following fees: For each and every charter, amendment or supplement thereto, of a private corporation created for the purpose of operating or constructing a railroad, magnetic telegraph line or street railway or express company authorized or required by law to be recorded in said departments, a fee of $200, to be paid when said charter is filed; provided, that if the authorized capital stock of said corporation shall exceed one hundred thousand dollars, it shall be required to pay an additional fee of fifty cents for each $1000 authorized capital stock, or fractional part thereof, after the first; for each and every charter, amendment, or supplement thereto of a private corporation intended for the support of public worship, any benevolent, charitable, educational, missionary, literary or scientific undertaking, the maintenance of a library, the promotion of painting, music or other fine arts, the encouragement of agriculture or horticulture, the maintenance of public parks, and the maintenance of a public cemetery not for profit, a fee of ten dollars, to be paid when the charter is filed; for each and every charter, amendment or supplement thereto of a private corporation created for any other purpose, intended for mutual profit or benefit, a fee of fifty dollars shall be paid when said charter is filed; provided, that if the authorized capital stock of said corporation shall exceed ten thousand dollars, it shall be required to pay an additional fee of ten dollars for each additional ten thousand dollars of its authorized capital stock, or fractional part thereof, after the first; for each commission to every officer, elected or appointed in this State, a fee of $1; and each and every State, district, county and precinct officer elected or appointed in this State is required to apply for and receive his commission; provided, that the Secretary of State shall not be required to forward copies of laws to nor attest the authority of any officer in this State who fails or refuses to take out his commission as required herein: for each official certificate a

fee of one dollar; for each warrant of requisition a fee of two dollars; for every remission of fine or forfeiture, one dollar; for copies of any paper, document or record in his office, for each one hundred words fifteen cents; for each and every charter, amendment or supplement thereto taken out under Chapter 14, Title XXI, Revised Statutes of 1895 (channel and dock corporations), a fee of two hundred dollars shall be paid to the Secretary of State for the use and benefit of the State, which shall be paid when the charter, amendment or supplement thereto is filed for record. Each foreign corporation obtaining permit to do business in this State shall pay fees as follows: Fifty dollars for the first ten thousand dollars of its authorized capital stock, and ten dollars for each additional ten thousand dollars or fractional part thereof.

All fees mentioned in this article shall be paid in advance into the office of the Secretary of State, and shall be by him paid into the State Treasury monthly; provided, as a condition precedent to the issuance by the Secretary of State of a permit to any foreign corporation authorizing it to do business in this State, the president, vice president, secretary or treasurer, or two of the directors of such corporation shall make and subscribe an affidavit in writing stating that such corporation is not a trust or organization in restraint of trade in violation of the laws of this State, has not, within twelve months next preceding the making of such affidavit become or been a party to any trust agreement of any kind or character whatsoever, which would constitute a violation of any antitrust law of the State existing at the date of such affidavit, and has not within that time entered into or been in any wise a party to any combination in restraint of trade within the United States of America, and that no officer of such corporation has, within the knowledge of affiant, within twelve months next preceding the date of such affidavit, made on behalf of such corporation or for its benefit any such contract, or entered into or become a party to any such combination in restraint of trade. Such affidavit in writing shall be personally subscribed and sworn to by such affiant or affiants, before some officer who is by law duly authorized to administer oaths and the jurat of such officer shall be attested by his official signature and seal of office, and such affidavit in writing so attested shall be filed in the office of the Secretary of State before the issuance of any such permit.

Art. 2439a. Any official who refuses or fails to take out a commission shall not be entitled to receive or collect, either from the State or from individuals any fee or fees, or any sum or sums of money, as fees of office, or compensation for official services, and it shall be unlawful for the Comptroller of Public Accounts, any county commissioners court, any county auditor or any other person whose duty it is to approve claims or accounts of public officials to approve or to pay any claim or account in favor of any and all such officers who have failed or refused to take out and pay for their commission as officials as required by this act; and the Secretary of State shall, from time to time, as such commissions are issued by him, furnish a list thereof to the Comptroller of Public Accounts and the county commissioners court and the county auditor with the name of the county in which such officers reside and of the district judge.

The growing deficit in the State Treasury creates an imperative public necessity for the suspension of the constitutional rule requiring bills to be read on three several days, and an emergency demanding