Owing to the lack of statistics of any kind, nothing can be given in regard to county and other local taxes except the provisions in the laws. The act of December 20, 1836, provided that the county board of commissioners should levy a tax sufficient to meet the requirements of their respective counties, the tax to be levied upon the same persons and property, and assessed and collected by the same officers and in the same manner, as the state tax.5 By the act of January 16, 1840, the county tax could not exceed one-half of the state tax, and by the act of February 4, 1841, it could not exceed one-fourth.6 There were no limitations on other local taxes until 1841, when it was provided that they should not exceed the county tax.1 From this restriction to one-fourth of the state taxes, the towns of Matagorda, Houston, Galveston, and San Antonio were excepted in 1844.2

1 Of the $2,182,657 given by Gouge as the total receipts from 1835 to 1851, $919,425 was definitely in treasury notes, and of the $388,047 unclassified, there were certainly enough notes to make the total receipts in this form over $1,000,000.

2 Gammel, op. cit., vol. 2, pp. 727, 744.

3 According to Gouge, $50,100 of the funded debt and $7,336 of land scrip were received; op. cit., p. 273.

4 Gouge, op. cit, p. 274. The act of October 4, 1836, made the notes of any bank making loans to the republic receivable for all public dues; but the act of December 14, 1837, prohibited their receipt for customs duties, and this prohibition was renewed by the act of May 9, 1838. After 1841 they were not receivable in any payments to the government.

5 Gammel, op. cit., vol. 1, p. 1206.

6 Ibid., vol. 2, pp. 200, 577.

1 Ibid., p. 578. 2Ibid., p. 942.