The first occupation tax laid by Texas upon street railways was in 1897 and was one of $2 per mile of track owned. It was collected by the county collector and total receipts were $567 in 1906. In 1907 it was enacted that street railways in or connecting cities of from 10,000 to 20,000 inhabitants should pay a tax of one-half of 1% on their gross receipts, and those in cities of more than 20,000 inhabitants three-fourths of 1%.1 This is in addition to the tax of 1897. Street railways and interurbans are not subject to the franchise tax, and there is no county or municipal occupation taxation permitted.2 It is payable quarterly to the state treasurer. In 1910 it amounted to $39,197; in 1915, $62,590.