SECTION 5. Before said viewers and engineer shall proceed proceed to act as such, they shall take and sign the following oath before any officer authorized to administer oaths, towit: "I do solemnly swear that I will view the proposed drainage district now directed by the order of the Commissioners Court without favor or affection, malice or hatred, to the best of my knowledge skill and ability, so help me God" and said oath shall be filed with the records of said case.

SECTION 6. Any persons or corporation aggrieved by the final order of the Commissioners Court made in said proceedings and entered upon the record thereof, may appeal to County Court of such county by filing written notice of said appeal stating fully the reasons for such appeal, and filing therewith an appeal bond with two or more good sureties within ten days thereafter, to be approved by the County Clerk, conditioned that he will prosecute such appeal to effect and will pay all costs that may be adjudged against him in said court. Such appeal shall be heard and determined upon the following issues, towit:

1st. Whether said proposed drainage improvement district will be conducive to the public health, utility or benefit of said district.

2nd. Whenever such proposed improvements are practicable.

3rd. The question of the sufficiency of damages, if any, allowed to such appellant by the Commissioners' Court. If more than one person appeal to the County Court, all of said cases may be consolidated and tried together and the right of each party separately determined and the verdict and judgment therein shall be a final determination thereof except as to the damages.

All appeals in such cases shall have precedence in the right to trial, and shall be tried and determined as all other civil cases in said court and may be tried in vacation or term time.

In the trial of such cases so appealed from the order of the Commissioners' Court the burden of proof shall rest upon the complainant.

SECTION 7. When it shall have been determined by the Commissioners Court, after all appeals and protests have been finally disposed of, except as to damages, that such drainage districts shall be established and such proposed improvements made the proposition shall be submitted to a vote of the property tax pavers who are qualified electors and actual residents within the limits of such proposed district, and if such proposition shall receive a two-thirds vote in favor thereof of all such drainage improvements according to such proposition shall be made and the bonds thereof issued as authorized by this Act under the further direction of the County Commissioners Court.

SECTION 8. The Commissioners Court shall determine the time and place of holding the elections and the manner of holding the same shall be governed by the laws of the State regulating general or special elections.

SECTION 9. The proposition to be submitted for the issuance of bonds for such improvements shall specify the purpose for which the same are to be issued, the amount thereof, the time payable and rate of interest. All ballots to be voted in said election shall have written or printed thereon the words, "For the drainage and bonds" and "Against the drainage and bonds."

SECTION 10. Whenever any such district drainage bonds shall have

been issued, the Commissioners Court shall levy and cause to be assessed and collected improvement taxes upon all property, whether real, personal, mixed or otherwise, subject to taxation, within the limits of such district, and sufficient in amount to pay the interest on such bonds as it shall fall due, together with an additional amount to be annually placed in a sinking fund, sufficient to discharge and redeem said bonds at their maturity.

SECTION 11. Whenever any such improvements shall drain a public road, or in any way improve better or benefit the same, the jury of viewers shall estimate the value of such proposed improvements to such public road, in a stated sum or amount, and such sum or sums when approved and allowed by the County Commissioners Court shall be paid by the county and such amount shall not be included in the estimated total cost of such work for which bonds are to be issued by such district. Any estimated sum properly chargeable against a public road shall be paid out of the road fund or any other fund of such county available for road purposes.

SECTION 12. Whenever the course or route of such drainage improvements properly extend into or through two or more counties the Commissioners' Courts of the several counties shall act in harmony, each furnishing the other with copies of reports, petitions, estimates and other data, and may arrange for a joint jury of view, survey, etc., but in all such cases the final consummation of the proposition shall be determined by the respective orders, proceedings and results of each county interested; provided, that whenever the natural and most practical course for a final outlet and discharge of any such drainage district lies within or passes through one or more adjoining counties the Commissioners' Court of the county or counties making such drainage improvements shall have the power and they are hereby authorized to purchase or condemn the right of drainage way into or through such adjoining county or counties by the usual mode of condemnation proceedings authorized by the general laws of the State, and shall construct and complete the drainage outlet and discharge contemplated by the Act; provided, however, that the lands and territories in such adjoining county or counties and adjacent to such drainage improvements so constructed and made by the initial counties shall never be made to artificially drain thereinto, unless they shall pay to said initial county its just and rightful proposition of the cost and maintenance thereof.

SECTION 13. It will be the duty of every person or corporation whose lands are benefited and through whose land any such drainage ditch canal or improvements are constructed to keep same reasonably free upon such lands, and are hereby strictly prohibited from in any manner obstructing the same or causing the obstructing of the same, so as to prevent free flow of waters therein. For the purpose of preventing and removing obstructions therein a special fund may be created by said district to be expended for such purposes under the direction of the trustees of said district, or the County Commissioners' Court; and such fund may be created in such manner as the residents of said districts may lawfully direct.

SECTION 14. The jury of viewers shall each receive the sum of three dollars per day and the engineer not less than five dollars per day com

pensation, as may be fixed by the Commissioners' Court, while actually engaged on said work.

SECTION 15. All just sums, charges, costs and expenses of the jury of viewers, engineer, election and the proceedings generally, not otherwise herein provided for, shall be paid in the following manner. If the proposition be carried at the election, the same shall be paid out of the proceeds of the sale of the bonds so voted. If the proposition be lost at the election, then by an order of the Commissioners' Court the total amount of such costs and expenses shall be paid by the county out of the road and bridge fund, or if there be no road and bridge fund, out of the general funds of said county.

SECTION 16. Any and all bonds issued under the provisions of this act shall not extend in point of time beyond forty years; shall not draw a rate of interest greater than five and one-half per cent; shall not be sold for less than par and shall be registered by the Comptroller and approved by the Attorney General of the State of Texas.

SECTION 17. Whenever a drainage district shall have been created and the bonds voted, under the provisions of this Act, there may be elected by the resident electors of such district, a board of trustees consisting of three qualified electors who are property owners therein, and such board shall thereafter be elected biennially so long as may be required, and shall serve without compensation. The duties of such board of trustees shall be to look after the drainage interests of such district generally, and to aid and to advise the Commissioners' Court in regard thereto. If advisable, the sinking fund shall from time to time. be invested in such bonds of the State, counties, municipalities and districts of the State as shall be approved by the Attorney General.

SECTION 18. Whenever a drainage district shall have been created and the bonds thereof voted for proposed drainage improvements therein as hereinbefore provided, the district trustees shall, if the same has not then already been done, cause to be prepared by a competent civil engineer a complete tabulated statement, schedule and specifications of the kind, character and amount of construction, excavation and other work to be done, and all such other matters as shall be necessary for full and intelligent estimates and bids thereon by contractors or others desiring to bid for the work and construction thereof; and thereafter, the district trustees shall advertise for bids upon the whole of said work or any part thereof, and shall let contracts therefor in the manner required by general laws, subject, however, to the approval of the county judge of said county. No money shall be paid out of the county treasury for such construction work nor for any other purpose in connection therewith except upon warrants drawn by the district trustees and countersigned by the county judge of such county. All moneys and bonds of such district or districts shall be in the keeping of and handled by the county treasurer of such county or counties wherein such district or districts shall be located.

Provided, however, that if the property holders or a majority thereof, of any such district shall express their desire that the county commissioners of such county shall perform the duties and services above provided to be performed by the trustees, then the County Commissioners' Court of such county shall do and perform all the things in connection

therewith necessary to be performed for the purpose or purposes of carrying into effect the object and intent of this Act.

SECTION 19. The right of eminent domain is hereby conferred upon the drainage district, acting through its trustees or Commissioners' Court, as the case may be, for the purposes herein indicated, and condemnation and all proceedings in relation thereto shall be had and conducted as provided by the railroad laws of this State. Such district may through its trustees sue and be sued, and all courts in this State shall take judicial notice of any and all drainage districts established under this Act. Each district shall be named or numbered or both by the County Commissioners' Court and shall be so designated upon the public record of such county or counties, and the name or number or both thereof shall be designated upon the bonds of such district when issued.

SECTION 20. The fact that there is no adequate remedy for draining the lands of the coast country; and that the wet season now being on affords a most favorable opportunity for effective work of the juries of views and engineers, creates an emergency and imperative public necessity that the constitutional rule requiring bills to be read on three several days be suspended and that this Act take effect and be in force from and after its passage, and it is so enacted.

[NOTE. The enrolled bill shows that the foregoing act passed the Senate, no vote given; and passed the House of Representatives, no vote given.]

[NOTE. The foregoing act was presented to the Governor of Texas for his approval on the 15th day of April, A. D. 1905, but was not signed by him nor returned to the house in which it originated with his objections thereto, within the time prescribed by the Constitution, and thereupon became a law without his signature.-O. K. SHANNON, Secretary of State.]

Takes effect 90 days after adjournment.

TAXES-IMPOSING OCCUPATION TAX ON PERSONS DEALING IN UNEARNED WAGES OF ANOTHER.

An Act imposing an annual occupation tax upon persons engaged in the business of purchasing or procuring assignments or transfers of wages not earned or not due and payable at the date of such assignment or transfer, and regulating those engaged in such business.

SECTION 1. Be it enacted by the Legislature of the State of Texas: There is hereby imposed an annual occupation tax of five thousand dollars for State purposes upon every person who, in his own behalf or as agent for another, shall engage in the business of taking, purchasing or procuring assignments or transfers of wages not earned or not due and payable at the date of such assignment or transfer, whether such assignment or transfer is made absolutely, conditionally or as security, for each separate county in which such person may engage in such busines; either in his own behalf or as agent of another.

SECTION 2. The commissioners court of any county of this State shall have the power to levy and collect from every person who shall engage in the business mentioned in Section 1 of this Act, either in his own behalf or as agent for another, a tax equal to one-half of the State tax herein levied, which sum when collected shall be added to the road and bridge fund of said county. Any incorporated city or town in this State shall have the power to levy and collect a tax upon every person engaging in the business mentioned in Section 1 of this Act, either in his own behalf or as the agent of another, equal to one-half the State tax herein imposed.

SECTION 3. Any person shall be deemed to be engaged in the business referred to in Section 1 of this act, who shall take, accept purchase or procure, directly or indirectly either in his own behalf or as the agent of another, more than three such assignments or transfers during any calendar month. Provided, that this act shall not apply to or impose a tax upon any person, firm or corporation, taking, accepting, purchasing or procuring such assignments or transfers to pay or secure the purchase price of the necessaries of life for the family of the assignor or of the purchase price of a homestead of the assignor, or of improvements or repairs thereon, or for any article necessary for the use of the assignor in the pursuit of his employment, or for the payment of life or accident insurance premiums, dues or assessments where such assignents or transfers are made directly to the person, firm or corporation rom whom such purchases are made or to whom such premiums, dues or assessments are payable, or where such assignment made for any such purposes shall not be taken or accepted at a discount.

SECTION 4. The State tax imposed by this Act shall be paid annually to the tax collector of the County for which such tax is paid, who shall not accept such payment until the person offering to pay the same shall have filed with the county clerk of said county a good and sufficient bond in the sum of five thousand dollars, signed by him as principal and by at least three good and solvent sureties to be approved by the county judge of said County, conditioned that the principal will not take, accept, purchase or procure any assignment or transfer mentioned in Section 1 of this Act, at a rate of profit or discount, or at a price which will yield a greater rate of interest than ten per cent per annum on the amount paid for such assignment or transfer; and that in case of any violation of this condition, the person selling or giving such assignment or transfer may recover from the principal and sureties upon said bond double the amount of the wages so assigned or transferred.

SECTION 5. Any person who shall violate any of the terms or provisions of this Act, or who shall directly, or as an agent for another, engage in the business mentioned in Section 1 of this Act, without first paying the tax or taxes herein imposed, shall be deemed guilty of a misdemeanor and shall be fined not exceeding one thousand dollars or be imprisoned in the county jail not exceeding three months, or by both such fine and imprisonment, and each violation of this act shall constitute a separate offense.

SEC. 6. The fact that there is now no law regulating or restricting the traffic in future wages, the near approach of the end of the session and the crowded condition of the calendar create an emergency under the constitution, and an imperative public necessity demanding that the