Only gas companies were subject to an occupation tax in 1880. It was one of $50 and applied only to plants in cities of 10,000 or more inhabitants. It was collected by county collectors, and its use was permitted to counties, towns, and cities. In 1881 the tax was made to apply in all towns and cities irrespective of population; but in 1882 the tax for plants in cities of 10,000 or more was made $35, in cities under 10.000, $20. These remained the rates and method of taxation until 1905. In 1889 electric light plants, and in 1897 water plants became taxable after the manner and to the amount that gas plants were. In 1904 the total tax paid by all was $4,665. In 1905 a tax of one-fourth of 1% on the gross receipts was enacted to apply to all. Counties and municipalities are not permitted to employ the tax. In 1907 the rate was changed to one-fourth of 1% in cities with a population of from 10,000 to 25,000, and one-half of 1% in cities having a population of 25,000 and over.1 The tax is in addition to all other taxes, and companies are subject to the property tax and the franchise tax. In 1910 the gross receipts tax paid amounted to $22,924; in 1915 it was $44,007.

1 Rev. Civil Stats., 1911, arts. 7378 and 7355, sec. 34. 2Dallas Con. Elec. St. Ry. Co. v. State, 102 Tex., 570 (1909).