The Dallas daily herald. [volume] (Dallas, Tex.) 1873-1887, 1877-03-02
Circular.
COMPrROLLER'S OFFICE, I
AUsTlN, NNXls, F.hruarY Il. ~. /

NNAllNi lNA'tN II +uINdAS ~, lSti.l
In view Of the fact that complaint is
made on account of taxation OF certain
property, the following letter, addressed
to II, V. Hamilton Esq, of Tyler
TeXas, is published for the information
OF revenue officers and the public; and
in answer to numerous inquiries ON the
subject Of exemption from taxation un,
der our present laws
February II, 1871.
Il V. Hamilton. Esq, Tyler, Texas;
SR.--l have the honor to acknowl
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 to
taxation while in the hands of the pro.
ducerY
/ have issued instructions to the
assessors, based on the law covering
this point, from which the following is
extracted
Under item SO on the inventory will
be included the value of all property
not enumerated in the other items
which is not specially exempt by law,
and named 2s exempt in the law In
item Sc will be included the value of all
produce and supplies on hand January
|, 1877"
The subject has been carefully exam
inod, and there is no ground for doubt
us 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 heretofore in force in the State,
and therefore the enforcement of the
law is liable to be frequently resisted or
questioned, l take the liberty Of laying
before you a brief summary Of the pro-
visions in our organic and statute law
bearing upon the subject Of exemption,
Article VIII, section |, of the consti-
tuition provides
"All 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 ascertNined as may be provided
by law"
The provso to the same section ex-
empts from taxation two hundred and
ffty dollars worth of household and
kitchen furniture to each family,
Section > same article to the consti-
tuition, provides
But the Legislature may,
by general law, exempt from taxation
public property used for public pur-
poses; actual places ofreIigious worship;
places of burial not held for private or
corporate profit; all buildings used ex
clusiyely and owned by persons, or as
sociations of persons, for school pul-
poses, and the necessary furniture OF all
schools, and institutions purely public
charity and all laws exempting prop
erty from taxation, other than the
property above mentioned shall be
void.
Ii will be observed that the above
cited constitutional provision declares
nll laws void e1empting other property
than that designated ! construe this
to mean al fermer laws and all laws
that may be enacted in the future--the
provision eilecting repeal of former
exemption laws and limitation OF
power to the Legislature to exempt no
other property than that mentioned in
the constitution.
As all laws in force prior to the adop.
ton of the constitution, eXempting
property, are declared void by that in
strument, we must look to the constitu-
ton and the laws enacted since its
adoption to determine what property is
exempt from taxation.
The property enumerated in the sec
ton of the constitution cited above, is
all Of public nature except the eX
emptcd amount Of household and
kitchen furniture. 1t is not difficult to
classify property SO as to readily deter
mine whether it falls under the exemp
tions made in the constitution.
Section | of the act of August 81, 1876
(page 2I5, General Laws), following the
language Of the constitution, declares
that all real aud personal property, ex
cept such as is declared exempt in the
same law by express provision, is subject
to taxation; and such property, or tn,
value thereof, shall be entered in lis
of taxable property for that purpose, in
manner prescribed by this act
Section three of same act defines per
sonal property to mean all goods, chat