The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1877-06-21


laws. The tax law, approved Au-
gust, 81, 1876, follows almost the
language of the Constitution, and
in reference to money the law
makers, believing they could not le-
gally exempt it, imposed tax on all
money on hand as well as all money at
interest. Will Major West or any one
else deny the constitutionality of the
tax on money on handf Isuppose not,
and If constitutional, upon what
grounds, l ask, could Judge Lipscomb,
if living and upon the bench to-day,
declare produce exempt from taxationi
Certainly not, upon the came grounds
taken by him In the case of the State
v. Jones.
Major West gives but little weight
to that clause in our Constitution for
bidding exemptions, and intlmates that
the whole power of taxation and ex-
emption from taxation is vested in the
Legislature, independent of the Con-
stitution. / do not so understand the
law, and / am certain that Mr.. Cooley,
the eminent constitutional expounder
referred to by him, has a higher re-
gard for constitutional provisions and
limitations than Major West gives him
credit for. OF American constitutions
that demand equal and uniform taxa
ton, he says:
1.-THE general right to make exemp-
tons is involved in the right to appOr-
ton taxes, and must be understood to
exist wherever it is not forbidden"
Again, ''the intention to exempt
must in any case be expressed in clear
and unambiguous terms. Taxation is
the rule, exemption is the exception. :"
''All exemptions are to be
strictly construed-they embrace only
what is within their terms" (See
Cooley on Taxation, pages l45 and 146.)
In his work on Constitutional Limita-
tions, page SO, the same learned author
says, of constitutions:
every positive direction contains
an implication against everything con-
trary to it, or which would Illustrate or
disappoint the purpose of the provis-
ion."
The rule is very aptly stated in Sharp
less v. The Mayor of Philadelphia,
where the Chief Justice says: ut is
universal rule of construction, found
ed in the cleaIest reason, that general
words in an instrument are strength
ened by exceptions and weakened by
enumeratIons. For instance, the
power to tax other Kings is strength
ened by exempting certain articles
from taxation, while the power to ex-
empt other articles is weakened by
enumerating the articles that may be
exempt from taxation.
Again, to sustain his position on ex-
emptions, Mr.. Cooley quotes the Con-
stitution of California as follows:
Taxation shall be equal and uni
form, and all property in the State
shall be taxed in proportion to its
value"
These are the exact words of the
Constitution, and of this language Mr..
Cooley says that exemption of prop
erty would be inconsistent with the
requirements of equality and uniform
ity, and consequently were forbid
den," and he refers to 81 Cal, 432; SO
CAL, 461, and 43 CAL, 331 800.
The Constitution of Ohio is still NOR e
like our own, as it enumerates proper
ty exempt from taxation. 1t provides !:
THAT laws shall be passed taxing by
uniform rule all moneys, credits x
and also all real and personal property
according to its true value in money,
but burying- grounds, public school
houses, houses used exclusively for
public worship, institutions of purely
public charity, public property used
exclusively for any public purpose,
and personal property to an amount
not exceeding two hundred dollars to
each individual may by general laws
be exempted from taxation"
MIR. Cooley says this clause precludes
any other exemptions than those indi-
Gated. (See Cooley on Tax, p. 143 }
The courts Of Ohio sustain this posi-
ton in the case of GAINESVILLE v. Rich
ards, 8 Ohio N. s.. $50. Chief Justice
Ramsey says: "Before the adoption
of the present Constitution the whole
matter of taxation was committed to
the discretion of the General Assembly.
+ The right to make exemp-
tions was unquestioned. but this dis
cretion no longer exists"
Now, with these authorities before
us, let us read sections and of article
8 of our own Constitution:
Sec. l.. Taxation shall be equal and
uniform. All property in this State
shall be taxed in proper
ton to its value, pro
vided that two hundred and fifty dol
lars worth of household and kitchen
furniture shall be exempt from taxa
ton.
Sec. 9. The Legislature
may by general laws exempt from taxa
ton public property used for public
purposes, actual places for religious
worship, places of burial not held for
private or corporate profit, all houses
used exclusively and owned by persons
or associations of persons, for school
purposes (and the necessary furniture
for all schools), and institutions Of
pure public charity; and ALL laws ex-
empting property from taxation, other
than the property above mentioned
SHALL BE VOID.
Have we not here most positive di-
rections that taxation shall be equal
and uniform, that all property shall be
taxed IN proportion to its value, that
$3.50 worth of household and kitchen
furniture SHALL be exempt, that GER
tain other items or species of property
MAY be exempt from taxation, and
that all other exemptions shall BE
voIDl And do not these directions,
in the language of Mr.. Cooley, contain
an implication, nay, a command,
against everything to the coHtrary2
Having shown, as we believe, that
the products of the farm are required
to be taxed by the Constitution, Col.
Darden's duty was plain. Having taken
solemn oath to perform his duty
in accordance with the Constitution
and laws of the State, he could not
have done less than order this assess
ment to be made. taking officers
have no authority to make such ex
emptions unless expressly empowered
by legislation" Cooley on Taxation,
page 1881 "And the Legislature is
equally powerless If the Constitution
has prescribed a rule of equality, which
forbids exemptions. Such q rule it
has been seen Is prescribed by the con-
situations Of some of the States, which
in terms or by necessary implication
require all private property in the
State to he taxed in proportion to its
value" Cooley on Tsxation, pages
1853 and 154.)
"a constitutional provision that all
real property shall be subject to taxa
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