The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1874-04-02
THE CONSTITUTION AND THE COLI
LECTION OF TAXES.

1t is universally admitted that the Consti-
tuition Of the State is defective in relation
to the collection of taxes due on real estate.
Article twelve, sections twenty-one and
twenty-five, are as follows;
LANDED property shall not be sold for
the taxes due thereon, except under de
cree of some court of competent jurisdic-
ton"
provisions shall be made by the first
Legislature for the condemnation and sale
of all lands for taxes due thereon; and
every FIVE years thereafter of all lands the
taxes upon which have not been paid to that
date.p
It is very evident that the Constitution
and laws passed in accordance Herewith are
intended to benefit the State, and that all
provisions which are cumbrous and not
easily enforced, do not come up to the
necessity of the case. Any provisions
of either the organic or statute laws
which delay the collection of the revenues
OF the State beyond reasonable time are
to that extent injurious and ought to be
amended or repealed The government
must levy annually a certain per cent. upon
the value Of all real estate in the State
which, in the aggregate, will be sufficient
to meet such appropriations as the Legisla-
ture may be called upon, from time to time,
to.make for carrying on the government.
If, after the assessments are made, the col
lectors, from defective laws, cannot collect
the taxes. the State is injured, and will
have to borrow money to meet her animal
expenses. But if the laws are plain and
simple, and give a summary mode of dis
posing Of the lands upon which the taxes
are due and unpaid, the owners win see the
necessity OF paying them promptly, and
the Treasury of the State will have a
sufieiency of funds to meet the cur
rent expenses for each fiscal year with
such certainty and dispatch as viii make
her bonds command the highest market
prices. Now, according to the Constitution
and laws, lands can only be sold every five
years for unpaid taxes, and then only under
decree of court. In the meantime, the
State is defrauded.of her just revenue and
the taxpayers are required, at a future day,
to pay an increased per eentage on the
value of their property. While all admit
that the Constitution should be amended
so as to give the Legislature power to pass
such laws as may be necessary to enforce the
prompt collection Of the taxes, some con-
tend that no property should be sold except
under decree Of a court of competent
jurisdiction. They contend that tax sales
are not held as valid unless the pro
perty Is sold under decree Of court; and
that sales made without suck authority are
indeed null and vold ana can pass no valid
title. Now it would be very strange, in
deed, If the Legislature can make q law
under the Constitution which win stand
judicial test and proceedings hsd there
under BE- held as binding when per
formed in one way, cannot make another
law under which ministerial acts would be
equally legal and valid. In other words, If
the Legislature under constitutional imita-
tions and restrictions can pass a law requir-
ing that lands in arrears for taxes shall be
sold only under decree Of court, the same
law making power, in the sameway, can IN
doubtedly enact a law under which the col
lectOr can proceed, without adecree Of cOurt,
tosell lands in arrears, after giving such pub
lie notice as my be necessary 20 inform
the owners that their lands, o. - nseh a.
mag b accessory, to raise an amount equal
to that published, win be sold At a stated
time unless payment OF the same shah Be
made before the time specified. A decree
Of court woald necessarily increase the
costs in each case, peihaps equal 70 the
amount oi the taxes due. Sales made hy
the collector in strict accordance with the
iaw would Be as valid ana binding as the
one made under a decree Of court.
The authority given in each case would
einanato from the sane law-making power
and must be equally binding.
II some Of the States the mode q pro-
cccaing to sen lands is Is lOlloWs: The as-
SCISSOR makes his appointments % meet the
people IN the different precincis Of each
county and assess their property, under ap-
propriato heads. The books are tben ~
tumcd o ne county o. lprobaic courts,
wAere they ere examined, and i found cor.
ret are turned ovcr "a the collector, who
gives notice that Be win l,e a the precincts