The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1877-06-21
The Produce Tax.
LocKHART, TEXAS, June 4. 1


Editors Nees- EchO-Some weeks ago
Mr.. Ramey and Mr. SAMSON, both
members Of the late Constitutional
Convention in this State, published let
tiers in which they admitted that what
IL known as the produce tax was re
CURED by the present Constitution. II
l remember correctly, Mr.. Ramey con-
tended that the Legislature should
have provided for the assessment at
time when the farmers had disposed of
their produce, while Mr.. SAMSON de
Tended the requirement as perfectly
Just, and now comes Major West,
another distinguished member of the
convention, OF recognized ability and
legal learning, and denies that either
the Constitution or laws OF this State
authorize the levy and collection of
this tax; and that Col. Darden, the
Comptroller OF Public Accounts, is
alone to blame for this burthen upon
the people. Prior to the publication
OF this letter by MAJOR West, the mass
Of the people had settled down upon
the conclusion that it was constitu-
tional requirement, and that they
would cheerfully submit to it until the
instrument could be changed.
But now Major Vests letter is re-
ceived as a correct exposition of the
Constitution and laws of the State, and
his conclusion that Col. Darden is
making an illegal demand upon the
people has brought down upon the de-
voted head OF that pure, able and eff
Gent State official denunciatIons
worthy to be heaped upon q highway
man. He is to be ostracized as no
longer worthy of the confidence of the
people. A public meeting in Guada-
lupe county declares that he has mis-.
construed the law, while upon our own
streets we have frequently heard good
men declare they would never vote for
him again.
Under no other circumstances would
appear in the public prints upon this
question, but when l hear one of the
purest and best officials that ever
blessed this commonwealth thus de-
nounced, l feel constrained to say to
our own people, here at the home OF
Col. Dsrden, that in this as in all his
official acts he is fully sustained by the
Constitution and laws Of the State and
the best writers upon constitutional
law on this continent. Courts are often
aided in arriving at proper construc.
ton of a law or constitutional provision
by the history Of the country and times
that brought about the enactment OF
the law or provision under considera-
ton.
One OF the crying evils complained
Of for years before the convention as
sembled and in which reform was de-
manded by the people was the une-
quail taxation, caused by millions OF
property escaping assessment, and
thereby increasing the burthens upon
those who honestly rendered their
property for taxation. The public
debt was still five millions of dollars.
The annual interest thereon was moro
than the ordinary annual expenses OF
the government prior to the war. The
revenues were annually falling short OF
the expenditures necessary to run the
government, and without change In
the organic law taxation must remain
unequal and the public debt must
necessarily increase.
A demand went up from the people
everywhere to the convention to cor
rect this evil, to secure equal and uni
form taxation and to allow no mans
property to escape its due proportion
OF the burthens of taxation, and in an
swer to this demand the convention
declared, in article 8, section /, that
1. Taxation shall be equal and uni
form.
2. That all property shall be taxed
in proportion to its value.
3. That $3.50 worth of household
and kitchen furniture shall be exempt
from taxation.
Art. A, sec. 2. That the Legislature
may exempt certain other property
therein named from taxation.
8. That all other exemptions shall
be void.
Art. O, sec. II. The specification of
the objects and subjects of taxation
shall not deprive the Legislature of the
power to require other subjects or OBJ
jects to be taxed.
II will be seen that in section there
Is but one exemption, and the language
is imperative, "there shall be exempt
TO every family $3.50 WORTH" etc,
while in section 2 the language is the
Legislature may exempt SIX different
species OF property, naming them, and
closing with the emphatic declaration
that all other exemptions shall be
void. Is not the intention of the con-
vention here made as plain and mani
fest as the English language can
make it2
But we are not left to conjecture
about this matter, because the question
Of exempting this very species of prop.
erty from taxation was brought to the
attention of the convention by our own
delegate, Mr.. Haynes, in resolution
presented by him, which was referred
to the Committee ON Revenue and
Taxation. 1t cannot be said, then,
that the matter was overlooked. 1t
was no doubt discussed by the COM
mittee when the other exemptions
were under consideration, and as it
was not included, it is fair to presume
that 1t was Intentionally left out of the
list of exemptions.
The majority of the committee re-
ported o lengthy and somewhat bun
Rlesome article on the subject of taxa
ton. Hon. j. r. Flemming, a men,
Der Of the committee, presented a mi
nority report and a substitute for this
lengthy article, which was adopted by
the convention.
The first section provided that all
property should be taxed, except such
as two-thirds Of both houses of the
Legislature may think proper to exempt
from taxation.
Not being satisfied with this, Mr..
Martin, Of Navarro, offered \ substi-
tute enumerating the exemptions that
might be made by the Legislature, and
concluding with, ''and all laws ex.
empting property from taxation other
than the property above mentioned
shall BE- ooid," and thus section . of
article s Of our Constitution was formed.
Does not all this show conclusively
that IL was the intention of the conyen-
ton TO limit the power Of the Legisla .
tnre to exempt property from taxationl
It certainly does. This clause forbid
ding all Other exemptions is a new de-
parture, and cannot be found in any
previous constitution or laws of this
State. The words are plain and en-
phatic, and were intended no doubt to
work : radical change in our tax laws,
and to secure 10 the Treasury a revenue
from all property in the State except
such - Is exempt hy the Constitution.
But Major West, in support of his
position Quoiss the case Of The State
'. Jezes, 2 lexas, Sss, which we think