Mr. W. F. Perry, of Cedar Hill, has, in his possession, no doubt the oldest tax receipt in existence in Dallas county. It was issued in June, 1847, to Sam Stewart, uncle of District Clerk Stewart, and related to Mrs. Perry, and was signed by Ben Merrell, A. C. D. C. It is supposed the initials are for "assistant collector Dallas county." The amount of the tax was $1.25 on a section of land, upon which property the tax now would be one hundred times as much, and the increase is as much in the value of the land as the tax rate. Thus, we progress.