316
WRITINGS OF 5AM HOUSTON, 1843
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would not attend. You will meet such emergencies as may arise with the Indians, or on the frontier, as your best judgment may decide upon. Sam Houston. 1 Executive Record Book, No. 40, p. 215, Texas State Library: See Houston to George W. Hill, January 8, 1843. ·TO JAMES B. SHAW, COMPTROLLER 1 Executive Department, Washington, February 8, 1843. To James B. Shaw, ~sq., Comptroller. Sir-You will open the appropriation for fortifications at the mouth of the Brazos, of one thousand dollars, and let drafts be given on the collector at Velasco for ($500) five hundred dollars, in favor of Col. John Warren, agent. You will, also, advance twenty dollars to the son of Col. War- ren, bearer of express, out of appropriation, and charge the same to Col. J. Warren. Sam Houston 1Executive Reco1·d Book, No. 40, p. 213, Texas State Library. See Houston to James B. Shaw, November 16, 1842; also Houston to Colonel John Warren, January 18, 1843. To DANIEL D. CuLP 1 Washington, February 10th 1843. To D. D. Culp, Esq. Sir-In reply to the inquiry contained in your note to me of the 4th instant, I have to say, briefly, that I am under the impres- sion that General Terrell has addressed you on the subject, which you have probably by this time received. Throughout the whole course of legislation upon the subject of taxes there is a plain and frequent distinction made between direct and license taxes. License taxes are not more direct than postage, and postage not more than imposts. If the framers of the law (and it emanated from the Secretary of the Treasury) had designed it to embrace license taxes, it would have so been expressed. I conclude, therefore, that the law requires you to make collection of licenses in Exchequer bills at their market value, and not otherwise. Sam Houston. 1Executive Rccm·d Book, No. 40, p. 216, Texas State Library. Daniel D. Culp was nominated and confirmed Notary Public for Harris County on December 21, 1843, and held that office till 1846. See E. W. Winkler (ed.), Secret Journals of the Senate, Republic of Texas, 1836-1845, 202-203.
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