The Dallas weekly herald. [volume] (Dallas, Tex.) 1873-1885, 1877-03-03
Circular.
CuMPTRoLLER's OFFICE.
AusrfS, Texas, February II. is-7.

I AlhAtAG bAA ACCOUNT tt TAXATION OF certain
| property. the following letter. addressed
to II. v Hamilton, Esq, of Tyler,
! Texas, i published for the information
| Of revenue officers and the public; and
in answer to numerous inquiries ON the
subject Of exemption from taxation uu-
| der our present laws:
February "a, lsz7.
H V Hamilton. Esq, Tyler, Texas;
SiR;-l have the honor TO aeknowl
edge the receipt of your letter of the
sth inst, in which you submit the fol.
lowing question:
Are the products of the soil. such as
corn, cotton, wheat, oats, etc, subject 10
| taxation while in the hands of the pro
| ducerP
have issued instructions to the
assessors. based on the law covering
this point. from which the following is
extracted
Under item 80 on the inyen tory viii
be included the value of all property
not enumerated in the other items
which is not specially exempt by law
and named as exempt in the Jaw. In
( item 80 will be included the value of all
produce and supplies on hand January
! /. 1871"
The subject has been carefully exam
ined, aud there is no ground for doubt
as TO all products Of the soil being tax
/ able, according to value, after the same
| is gathered.
As taxation Of this class of property is
/ to some extent an innovation in the
! laws heret ofore in force III the State
/ and therefore the enforcem mt of the
| law is liable TO be frequently resisted or
/ questioned, take the liberty Of laying
| before you brief summary of the pro
! visions in oar organic and statute Law
! bearing upon the subject OF exemption
! Article VIII, section |, of the consti-
tuition provides;
"Ali property in this State, whether
/ owned by natural persons or corpora
tons, other than municipal, shall BE-
taxed in proportion TO its value, which
shall be ascertained as may be provided
by LAW
/ The proviso to the same section ex-
smpts from taxation two hundred and
| fifty dollars worth of household and
kitchen furniture TO each family.
Section =, same article to the consti-
tuition, provides;
But the Legislature mar
. Nv -flfF4A law t&EhAitN lIpIl IINNtfp4l
public property used for public pur-
poses, actual places Of religious worship.
/ places OF burial not held for private or
corporate profit; all buildings used ex
clusively and owned by persons, or a.
socistions of persons, for school pur.
poses, and the necessary furniture OF all
schools, and institutions of purely public
| charity; and all laws exempting prop
/ erty from taxation, other than the
property above mentioned, shall be
| v0!d.
1t viii be observed that the above
cited constitutional provision declares
all laws void exempting other property
than that designated. ! construe this
| to mean all former laws and all law )
that may be enacted in the future-the
provision effeeting repeal of former
| exemption laws and limitation al
( power to the Legislature TO exempt no
/ other property than that mentioned in
the constitution.
As al laws in force prior to the aloI
ton OF the constitution. exempting
property, are declared void by that in.
strument, we must look to the constitr :
ton and the laws enacted since is
adoption to determine what property is
exempt from taxation
,;on If tbe constitn-inn e;tea abayf /.
in III a n,,blic nature exo..,t tie e.
ennted amount Of household ami
L;trb.,, s,,yy,it,,ra r, not ,litf;c,lt J,
cIassiF,, r,-,,,,,,,,, 81. .s e. .a,sl;i,- .S..t
,,;,,1 .hetbar 4 foIla NADER ~. ,sva,,,,
tions rod, i, H.. copst;t,,t;on
Sact;o, / az tn. sct III Ano,st 81 1s-a
] (rara S75 f;snaral Ia,xs1 fsltow,,,., ~ !,
language Of the constitution declares
that All real and personal property. ex.
/ cont s,eb as Is declared EXEMPT IN IL !
same law nv EXPRESS nroviss.,n 4 subject
% taxation: and sncb nrapertv or tn
volne thereof shall be entered in IA
az taxable property for that purpose in
a manner prescribed by this act
Section three of same act defines me-,
sonal property 10 mean ali goods chat
tells. moneys, credits, and effects. whet
soeyer they may be in this State.
Section three makes two exemption.
! from taxation, in effect | Ii permis {.
} party to compare the debts lie ow 5
. with the debts owing to him and max E,
/. taxable odly the difference in his fayo,.
2. Notes taken for land are not taxed
Section five Of same act p.rticularixe
, and more clearly defines The extent .
the exemptions made by the constitu
, ton. No other properly is mention q
in said section except property of ia,
same class as that desieiIateai a. exe,nu
in the constitution. To this scctio,
we must look for the exempiiea
, allowed by the constitution OF what i
known as personal and real propeft,
! In section three of same ias
notes held as purchase money for land
and debts owed TO the party assessed, i,
amount equal 20 his indebtedness. a.
not taxed These being ii. law a qa.ss
species Of property, and the power .