The Dallas daily herald. [volume] (Dallas, Tex.) 1873-1887, 1875-12-23
New Constitution,

many virtues which commend II to the
people OF Texas, and M lts strongest
patrons say, is better than the old"
THIS must he 30, for II In u generally
adopted argument. Still there are to
my mind some very Objectionable feat
ures In II, and the proper time to point
them out is before II has been adopted
by the people; and, rs II citizen, voter
aud taxpayer simply ask to present
some of the defects in that instrument
which present themselves to my mind
and ARE particularly disastrous to the
business men of Texas. The first Is
TAXATION.
The Constitution, in article eight,
section one, provides that the Leg
islature may Impose II tax upon in
comes, and an occupation tax upon all
persons except farmers and mechanics,
also provides that the occupation tax,
levied by counties and towns, shall not
exceed one-half OF the amount levied
10y the State. Now, there Is II certain
license or occupation tax levied upon
drinking saloops, shows, and similar
businesses, that we have all been
taught to regard AZ legitimate and
proper. But where IL the Justice, or
reasoning, that II merchant in Dallas
owning twenty thousand dollars should
pay more taxes to the state OF Texas
than the farmer who owns the same
amount in lands, and, perhaps, mills.
Does the State afford any more protec-
tlon to the one than the other, or are
there any rights, privileges or immuni-
ties enjoyed by the merchant under
and by the laws of Texas that are
not enjoyed by the farmer? The
business men OF Dallas pay
an occupation tax greater than
their nd valorem tax. IL this Il
right and equitable way of raising rev.
enue, or Is IL because II is q crime to
engage in any business other than
farming. We simply pay for the priv
ilege of laboring. We can readily see
the propriety of levying lien and 0ccu-
patton taxes for the support of the
cities in which we live, but under the
present Constitution we can't do that
unless the Legislature has first levied
an occupation tax for the support OF
the State Government There is an
other tax borne by business men more
burdensome than all these. They
build the churches, schools, public
bridges, hospitals, do charities to the
poor who never see the country, and
every neighborhood having n church
to build think they have especial
claims upon the business men of their
county towns. While this is all well
enough and business contribute cheer
fully to such things, it is only men,
toned to show that our taxes are eX-
ceedingly heavy and that we have
enough to bear without being Cypress
ed by the State. lI
You see we are in n dilemma, and
how are we TO get out of it? Let us
vote for no man for the Legislature I'M
less he first pledges himself to amend
the Constitution at the first session OF
the Legislature. SoLUS.
"Solus" is a fluent, terse and cultiva
ted writer, but he forgot that the occu-
patton tax is simply indirectly paid by
the farmer Although the merchant
may ostensibly pay twenty-five dollars
year occupation tax, he quietly and
perhaps properly, transfers its pay.
ment to the farmer by small addi
tional per cent on the price of his
goods. Thus the producer pays 1t after
all, the merchant being but the medi.
um through which this tax is collected.
Merchant pay to the Government larg-
er duties OH tobacco, coffee and sugars,
but the consumer eventually foots the
bill and the merchants are simply the
agency through which this tax is
gathered.