inequality can result. If the county assessors persist in assessing the properties in their respective counties at less than their value, it seems the plaintiff company is not without a remedy. Cummins v. The Bank, 101 U. S., 153.

The last proposition in the argument of the plaintiff in error is: "Section 12 of the Intangible Assets Act, taken in connection with Section 7 of the act imposing a tax of 1 per cent on the gross income of railways, passed at the same session of the Legislature, delegates to the individual taxpayer the right to suspend the operation of a law of the State of Texas producing gross inequality in taxation, and renders the act under consideration void for lack of certainty." Section 12 of the act in question reads as follows: "That upon the taking effect of this act, and upon compliance with its provisions by the individuals, companies, corporations and associations hereby affected, and upon the payment of the taxes imposed hereunder, if any are imposed, all laws and parts of laws laying taxes upon the gross receipts of said individuals, companies, corporations and associations, shall be and the same are hereby repealed." Laws 1905, p. 356. The following is the section of the other act referred to in the proposition: "The tax imposed by this act shall not be levied upon or collected from any person, firm, association, corporation or receiver owning, operating, managing or controlling any line of railroad in this State after such person, firm or association, corporation or receiver shall have paid the tax upon its intangible assets, as provided for in an act of the Twenty-ninth Legislature entitled, "An Act for the taxation of the intangible assets of certain corporations, and to provide for the creation of a State Tax Board for the valuation of such intangible assets and for the distribution of said valuation for local taxation, and for the assessment of said assets, and the levy and collection of taxes thereon, while the same may be in force and effect." Laws 1905, p. 338. It is insisted that for the reason that these statutes place it in the power of a railroad company to suspend the operation of the occupation tax law, commonly called "the Love Bill," it is prohibited by that provision of our Bill of Rights which declares that "no power of suspending laws in this State shall be exercised except by the Legislature." Article I, Section 28. We are of opinion that the provision does. not apply to the matter here in question. The purpose of the Legislature seems to be that the provision of "the Love Bill" which levies an occupation tax upon railroad companies should cease to operate as soon as the requirements of the intangible assets act, commonly known as "the Williams Bill" should be fully performed. To suspend merely means according to Bouvier, "a temporary stop for a time." The suspension of the statute is different from a provision which declares that its operation shall cease at a special time, or upon the happening of a contingency. Brown v. Barry, 3 Dall., 365. The purpose of Section 28 of Article I of our State Constitution (quoted above) was to prohibit the Legislature from delegating to its officers the power of suspending the laws, and not to prohibit it from providing that a law may cease wholly to operate upon the happening of an event. A serious question may

hereafter arise upon the effect of "the Love Bill," but in our opinion it does not arise under the act in question in this case. It is apparent that the Legislature did not intend that the statute, action under which is sought to be enjoined in this case, should cease to have effect at any time.

We are of opinion that the judgment of the trial court and that of the Court of Civil Appeals should be affirmed, and it is accordingly so ordered.

APPENDIX "B."

TAXES-CREATING STATE INTANGIBLE TAX BOARD.

H. B. No. 7.]

CHAPTER XVII.

An Act amending Chapter 146 of the General Laws of the Twenty-ninth Legislature of Texas, entitled, "An Act for the taxation of the intangible assets of certain corporations, associations and individuals, and to provide for the creation of a State Tax Board for the valuation of such intangible assets, and for the distribution of said values for local taxation, and for the assessment of said assets, and the levy and collection of taxes thereon; and to provide for the repeal of all laws and parts of laws laying taxes on the gross incomes of the corporations, associations and individuals affected by the provisions of this act; creating a State Tax Board and defining and prescribing the duties and powers of said Board and of the members thereof; designating the third member thereof Tax Commissioner of the State of Texas, fixing his term of office and salary, and providing for his appointment, and for the continuance in office of the present Tax Commissioner during the remainder of the term for which he was originally appointed; providing for the valuation, assessment and taxation of the intangible assets and properties of every incorporated railroad company, ferry company, bridge company, turnpike or toll company doing business wholly or in part within the State of Texas, and of every other individual, company, corporation or association doing business of the same character within the State of Texas, and for the apportionment and distribution of such values for local taxation, and for the assessment of said assets and properties, and for the levy and collection of taxes thereon; continuing in full force and effect any and all assessments, findings, judgments, certificates, orders and proceedings of the State Tax Board heretofore made, found, had, entered, or begun prior to the taking effect of this act; repealing Section 12 of said Chapter 146; providing, conditionally, certain exemptions from liability for and from payment of occupation taxes measured by gross receipts; making certain appropriations to carry out the provisions of this act; prescribing penalties for violations of this act, and fixing in Travis county venue of criminal prosecutions for violation of any of the provisions of this act and of civil suits by the Attorney General in behalf of and in the name of the State of Texas, for the collection of civil penalties prescribed by this act; and declaring an gency."

Be it enacted by the Legislature of the State of Texas:

emer

SECTION 1. That Chapter 146 of the Acts of the Twenty-ninth Legislature, approved April 17, 1905, being an Act entitled "An Act for the taxation of the intangible assets of certain corporations, associations and individuals, and to provide for the creation of a State Tax Board, for the valuation of such intangible assets, and for the distribution of said values for local taxation, and for the assessment of said assets, and the levy and collection of taxes thereon; and to provide for the repeal of all laws and parts of laws laying taxes on the gross incomes of the corporations, associations and individuals affected by the provisions of this Act," be amended so as to read hereafter as follows:

Section 1. There is hereby created a State Tax Board, which shall be composed of the Comptroller of Public Accounts, the Secretary of

State and a third member to be known as Tax Commissioner of the State of Texas. Except as herein otherwise provided, such Tax Commissioner shall be appointed by the Governor in accordance with and subject to the provisions of Section 12 of Article 4 of the Constitution of Texas, and shall hold his office for two years and until his successor shall be appointed and qualified and shall receive an annual salary of two thousand five hundred dollars in equal installments payable at the end of each month. The present Tax Commissioner, heretofore appointed, shall hold his office until the expiration of the time for which he was originally appointed, and until his successor shall have been appointed and qualified. A majority of said Board shall constitute a quorum to do business. A record of the proceedings of said Board shall be kept at the State Capitol, and shall be open to the inspection of the public.

Sec. 2. Before the Tax Commissioner shall enter upon or proceed with the discharge of his official duties he shall execute a bond payable to the State of Texas, at Austin, in Travis county, Texas, in the sum of ten thousand dollars, with two or more good and sufficient sureties, to be approved by the Governor, conditioned for the faithful discharge. of his official duties as such Tax Commissioner and shall take and subscribe the oath of office prescribed by the Constitution of this State, which bond and oath shall be filed in the office of the Secretary of State.

Sec. 3. The State Board may employ for not more than four months in each year a Secretary, who shall be an expert stenographer, and who shall receive for his services as Secretary and stenographer a salary of one hundred dollars per month.

Sec. 4. It shall be the duty of said Tax Board (a) to make such rules and regulations as said Board shall deem proper with respect to its own meetings and procedure, and to effectually carry out the purposes for which said Board is constituted.

(b) To examine all books, papers and accounts and to interrogate under oath, or otherwise, any and all persons whom said Board, or any member thereof, may desire to examine for the purpose of obtaining or acquiring any and all information that may in any manner aid in securing a compliance with any tax law or revenue law of this State by any and all persons, companies, corporations or associations liable. to taxation or to pay any license fee under any law of this State, which is now in force or which may hereafter be enacted.

(c) To make diligent investigation and inquiry concerning the revenue laws and systems of other States and countries, so far as the same are made known by published reports, or statistics, or can be ascertained by correspondence with officers thereof, and with the aid of information thus or otherwise obtained, together with experience and observation of the operation of the laws of this State, to recommend to the Legislature, at each regular session thereof, such amendments, changes or modifications of the laws of this State, and such additional laws as may to said Board, or any member thereof, seem necessary or proper to remedy injustice or irregularity in taxa

tion, and to facilitate the assessment of taxes and collection of public

revenues.

(d) To report to the Legislature, at each regular session thereof, the whole amount of State revenues collected in this State for all purposes, and the sources thereof, the amount of such revenues which may be lost to the State through failure to make collection and the cause of such losses, a summary of the proceedings of said Board since the date of its last report, and such other matters concerning the public revenues as said Board, or any member thereof, may deem to be of public interest.

Sec. 5. Said Tax Board, or any member thereof, or the State Revenue Agent under the direction of said Board, or of the Governor of Texas, shall, at least once in each year, visit such counties of the State as said Board or the said Governor may direct, for the purpose of investigating into and aiding in the enforcement of all revenue laws of this State, and especially those concerning the rendition, assessment and collection of taxes.

Sec. 6. Each member of said State Tax Board shall have power to administer oaths and to subpoena and examine witnesses, and to issue subpoenas duces tecum, and shall have access to and power to order the production before such Board, or any member thereof, of any and all books, documents and papers which may be in the possession or under the control of any person, company, corporation or receiver, assignee, trustee in bankruptcy, or bailee, whenever such Board or any member thereof, may consider same necessary or proper in the prosecution of any inquiry under or in the execution of any provision of this Act; and all such process shall be served under the provisions of law governing the service of process in civil cases, in so far as applicable.

Sec. 7. Any person who shall disobey any such subpoena or subpoena duces tecum, issued by any member of said Board, or any such order of said Board, or who shall fail or refuse to attend as by such subpoena directed or to testify when so required to do so by any member of said Board under the provisions of this act, shall be deemed guilty of contempt, and may be punished therefor by said Board under the provisions of laws applicable to the district courts in such cases.

Sec. 8. Each and every incorporated railroad company, ferry company, bridge company, turnpike or toll company doing business wholly or in part within the State of Texas, whether incorporated under the laws of this State, or of any other State, Territory or foreign country, and every other individual, company, corporation or association doing business of the same character in this State, shall, in addition to the ad valorem taxes on tangible properties which are now or which may hereafter be imposed upon them, respectively by law, annually, beginning with the first day of January, A. D. 1906, pay a tax to the State for the year 1906, and for each year thereafter on their intangible assets and property, and local taxes thereon to the counties in which its business is or shall hereafter be carried on, which additional tax shall be assessed and levied upon such intangible assets and prop