In 1880 an express company was subject to a fixed annual occupation tax of $750, but $250 of this amount was apportioned by the comptroller among the counties according to the business done in each, and there could be no other county or municipal occupation taxes upon such companies. In 1881 the full $750 was made to accrue to the state, and it was still not permitted to counties and municipalities to levy an occupation tax on the express business. The fixed annual tax was decreased to $500 in 1882, but was raised to $1,000 in 1889. In 1895 it was replaced by a tax of 1 1/2% on gross receipts.2 In 1905 the rate was increased to 2 1/2%. Express companies are also subject to the property tax and to the franchise tax. In 1910 the gross receipts tax amounted to $64,620; in 1915, $73,081.

1 Laws of 1897, Reg. Sess.. p. 168. Rev. Civil Stats., 1911, art. 7390.

2 The Mills Bill proposed a tax of 2 per cent, but the senate finance committee recommended one of l 1/2 per cent; Houston Post, January 27, February 1, March 6 and 7, 1895.