Fort Worth daily gazette. (Fort Worth, Tex.) 1882-1891, 1884-02-16

If we sre not mistaken it has been a
time-honored custom in Texas to eX-
empt property used for educational
| purposes from taxation. The rule has
applied not alone to public schools,
but to institutions under the control
and auspices of religious sects and in
many instances to schools making no
claim to being sectarian institutions.
II there was doubt in the minds of
assessors and collectors of taxes rs to
the propriety of exempting this species
OF property from taxation, they gave
tue institutions the benefit of the
doubt and passed them over. Comp
troller Swain, however, is taking IA
new and decided stand in this matter.
His instructions to assessors and col
lectors are that scholastic institutions
where pupils eat and sleep, in other
words boarding schools, must be listed
aud the current rate of taxation col
lected the same AS on other property
not exempted by law. AS was to be
expected, this decision is creating
something of sensation in The ranks
of those most affected by the ruling.
1t brings under the operations of the
tax laws property to the amount of
hundreds of thousands, if not millions,
of dollars which has not heretofore
paid taxes. OF course there is a vigor-
Gus protest. If in dealing with this
matter the state had TO contend only
with individuals, the difficult ca in the
way Of reaching an adjustment would
not be many or formidable. Unfortu-
nately, however, nine out Of ten of the
affected are under the
patronage, If not the direct
control of some religious
sect. In many instances the churches
own the buildings and lands, and tho
fund for paying faculties, keeping up
the buildiI rs, grounds, etc, is supple
mented by contributions from the
churches. The instances are numer-
Gus. The Ursuline school at San An
tonioi the Catholic institution at Gal |
vestoni Marvin college at Waxahachie;
Waco university at Waco; Austin col
lege at Sherman; etc, We might 20
on and name them TO the extent OF a
hundred or more throughout the state.
IL 1t is to he contahde and Ii will be-
That these properties, by reason oftheir
''''i'''''s"-a cnaraetcr, are to enjoy
exemption from taxation, there will
be no end TO the chickering's and com
plications The statutes are specific
enough as to the class of educational
which shall be exempt. The
'tate or the cities own the public
schools, which, clearly, cannot be
axed; and institutions purely charita-
Die may enjoy similar immunity.
Thus the Bayland Orphans Home,
md the Buckner Home. near Dallas,
AN claim exemption. But such insti-
utions as are cited above will find il
iiflicult TO establish, even technically,
he justice of their claims 10 be classed
~ charitable" schools. The questions
If self-support and profit are essen lials
N their conduct. Coming down TO
bedrock analysis OF the merits of the
position, IL will not be
'asy to demolish his logic. He takes
he law as he finds IL and proposes 10
execute II rigidly. II will of course DO
Urged that precedent is against him
md 40 1t Is. The present constitution '
ias been in force nearly eight years /,
nd this Is the first attempt TO collect !
axes from such property, But iithere 5
ave been errors of omission or com.
Mission, the present comptroller IL not :,
esponsible therefor. OF course every- a
'ody Is friendly To the schools; that 1
'oes without saying. But as matter q
4 equity and justice the institution
hat ia operated for profit, or that
faces price upon it's anvantages {
nd opportunities, should not ask or 4
Speot exemption while the poor a
widow or infant child IL taxed upon :,
er or Its humble holding, whether b