The weekly democratic statesman. [volume] (Austin, Tex.) 1871-1883, 1883-03-29

Gibson and quorum present.
Prayer by the chaplain, Rev. DI
PoindeXter.
Mr.. Lee, of Hidalgo, introduced
petition of citizens of Starr county TO
the relief of the late ]. +. Martin
sheriff and tax collector, who wa
killed in the discharge of his duty an,
robbed of his tax rolls, receipts, stubs
money and occupation tax receipts
Referred.
OCCUPATION TAX BILL.
The house considered substitute
house bill 1S6, 246, 247 and 1862 t
amend article 1865 revised statutes
as approved May 4, 1882, known a
the occupation tax.
Mr.. Cochran, chairman of the com.
mittee on revenue and taxation, of
fered amendment to the caption so as
to include the objects of amendment:
to articles 1926 revised statues, by
adding after the end of the third line
of article 1862, a provision that an an
nHal ad valorem tax of three-tenths OF
one per cent value thereof shall b(
levied on all property except so much
as may be exempt already, ETC., so rs
to make clearer the exemption of the
real estate property of the Masonic
Odd Fellows and kindred fraternities
BY Mr.. Tilson: Amendmet to make
the al valorem tax one-fourth instead
of three-tenths of one per cent, that is
% cents instead of 80 cents. Lost.
Amendment of Mr. Robertson was
ruled out of order.
| Hon. Ii. b. Bass. mayor of DenisOn,
| was invited to a seat in the bar of the
housed
BY Mr.. Cramer: TO strike out 'kin-
dred organizations" Lost.
By Mr.. Upton: To make the, ad va
loren tax four-tenths.
Mr.. Upton argued that there was
danger of the treasury being exhaust
ed after allowing $4,000 for veterans
and other appropriations proposed
For this reason he offered the amend
ment.
Pending Mr.. UptOn's motion to i'll
crease the al valOrem state tax from
three to fouT-tcnthS Of one per cent,
Mr. Ethridge said:
Mr.. Speaker: | hope the amend
ment by the gentleman from Fayette
will not prevail. What are the rea-
sons assigned, and what are the argu-
!
| amendment? The gentleman from
Polk, Mr.. Hill, says: I'VE should adopt
| this amendment because the occupa-
! ton taxes are going to be removed
from large class of occupations,
without any reason, and thus the gen
eral revenues will be reduced to such
an extent that the adoption of this
amendment becomes Indispensable to
meet the annual expenditures of the
state government" In answer TO
this, | would ask the gentleman if the
occupation taxes have yet been re-
duced? If not, how does he know that
they will be? He builds his whole
argument upon an apprehension of
what he suppQSeS will be, and that, he
/ says, "witho@ reason" This is a
splendid compliment to the intelli-
gence of this house, who is going to
do thing without reason, and upon
his apprehension of their action, he
builds his argument. l would advise
the gentleman not to climb noun
tains nor cross bridges until he
reaches them.
Twill now, Mr.. Speaker, enquire into
and find out if possible whether or not
! those who oppose occupation taxes on
| all, save and except disreputable call
| ings, have any reason for this OppoSi-
ton. /, sir, believe that no honor
able calling ought to be taxed with
an occupation; FIRST, because it de-
feats the very object for which occu-
patton taxes were originally insti-
tuted. 1t was never intended by
those who first inauguTated this SyS-
! TEN that it should have any other
effect than to destroy and break up
disreputable callings; but soon it was
| discovered to be Il source OF great
revenue. 1t began, and, by gradual en-
croachment, has gone on, until it now
takes in the merchant, lawyer, doctor,
hotel keeper, livery stable keeper,
peddler, drummer, etc. | oppose it be-
cause it is Il system that bears UNI
equally upon the proper subjects OF
taxation. Can any one say that the
consumer does not pay this tax? If
a. buy buttle of WhiSkey from b. at
fifty cents and sells it to G for one
dollar, and c. drinks it. does he not
pay all the freight" on it? This illus
.tTation applies to the goods of the
merchant, the services of the physi-
clan, lawyer and all other of these
classes. Does not that poor widow,
| who consumes as many barrels of
-four, smokes as many plugs of tobac-
| co, etc, as William Vanderbilt, under
the operations of this law pays as
much tax as he does?
| am opposed to this system of i'm
posing taxes upon honorable and in
dispensable callings, because it is a
tax upon the brain, energies, flesh,
blood and bones of the living. active,
energetic, enterprising men Of the
age, and the men to whom we are
| more indebted at this hour for the
present prosperity of Texas than all
else. 1t is an indirect tax upon the
labor of the country. 1t has been
well said that labor is the parent of
capital. There never was anything
of value in this universe that was not
the product of labor; all good govern
ments protect it, and, as far as posi-
Bile, consistent with equal justice to
all, tighten it's burdens by removing
unjust taxes from its shoulders.
| l am in favor of this bill, even if it
| should create necessity for raising
the state ad valorem tax, which | do
not believe. will with cheerfulneSS
bear my part without murmur.
hope the bill will be adopted as it
came from the committee of which i
had the honor to be a member.
Mr.. Cochran said he would, at the
proper time, show that there was no
such danger.
The amendments were briefly dis
cussed by MeSsrs. Tilson, Robertson,
Taylor. Foster of Grayson, Durant,
Brown, Frymier, Chambers of Tar
rant, Browning, Upton, Hill, Nash,
Wurzbach, Ethridge, Ayres, Camp
and Swan.
Mr.. Nash said he hoped the repor-
tiers would not publish the statements
of the gentleman (Mr. Upton) chair
man of the finance committee, and
argued that there was no such
| threatened calamity or ghostly def
cheney as the gentleman apprehended.
Mr.. Cochran wanted to know
whether Mr. Upton0 Really desired
only to increase the cash in the treas
ury or to kill the bill. An examina-
ton of the bill would show proper
compensations by increase of certain
occupation taxes for the decrease in
others. Lawyers, dentists, doctors,
peddlers, drummerS and some few
other occupations were exempted, but
some new ones had been added, such
as the electric light companies, and
others had been increased, the effect
which would be to keep the neces-
sary revenue. He withdrew his
amendment in order to get at vote
on the bill, after which he would re-