Credit agencies were first taxed by Texas in 1889. and the tax was $250 annually, but no county or city taxation of them was permitted. This was increased to $300 in 1897 and remained at that amount until 1905.

In 1905-7 the occupations which became subject to the gross receipts method of taxation were, with the rate of the tax, as follows: collecting or commercial agencies and commercial reporting credit agencies, 1/2 of 1%; car companies, 3%; dealers in futures, l1/4%; oil producers, 1/2 of 1%;1 pipe line companies, 2%;2 pistol dealers, 50%;3 publishers of school text books and law books, 1%; terminal companies, 1%; wholesale dealers in oil refined from petroleum, 2%;4 wholesale liquor dealers, 1/2 of 1%.5 As dealing in futures was prohibited in 1907 the tax on such dealers disappeared in 1907.6 Wholesale liquor dealers, pistol dealers and terminal componies were first taxed in 1907.7

1 The Texas Co. v. Stephens, 100 Tex., 628 (1907).

2 Ibid.

3 Eppstein v. State, 138 S. W. Rep., 1124. Caswell & Smith v. State, 148 S. W. Rep., 1159.

4 The Texas Co. v. Stephens, 100 Tex., 628. Southwestern Oil Co. v. State of Texas, 100 Tex., 647, and 217 U. S., 114 (1910). Report of Attorney General, 1904-6, pp. 32-33; 1906-8, pp. 34-35; 1908-10, p. 41.

5 For amendatory act see Laws of 1913, Reg. Sess., p. 33.

6 Laws of 1907, p. 172.

7 For the taxes based on gross receipts see Rev. Civil Stats., 1911, arts. 7369-7392.