Fort Worth daily gazette. (Fort Worth, Tex.) 1882-1891, 1886-02-22
, rgBy sgRIors OMISSION


Comptroller SWANS letter Of lnstruc-
ton TO the assessor OF Hardeman county
concerning the assessment of property in
unorganized counties, directs attention
TO defect OF our constitution which is
In sore need of remedy. Though this de-
feet is only touched upon by the comp
troller lightly, 1t is evidently the occa-
sion Of his letter.
Section ~ of article s Of the constitu-
ton provides in relation to taxation;
All property subject 10 taxation in Andov ned
by residents Of unorganized counties shall be-
assessed and the taxes thereon paid IN the conn
ties TO which such unorganiEed counties shall
be attached for judicial purposes; and lands
lying In and owned by non residents OF unor
gAnlzed counties, and lands lying in the terri
tory not laid off into counties, shall be assessed
and the taxes thereon collected at the office Of
the comptroller of the state.
The wording of this section is pecu-
liar an property personal as well as
real--owned by residents Of unor-
ganized counties, is assessable in the
counties TO which IL Is attached but only
lands lying in and owned by non-resi-
dents OF unorganized counties are as
sessable and taxable No provision is
anywhere made for the assessment and
taxation OF personal property in unor-
ganized counties belonging to aon-resi-
dents. 1t Is inexplicable that such
blunder should have been made by the
men who framed the constitution of 1876.
1t is inconceiyable that they should have
deliberately excepted personal property
owned by non-residents of unorganized
counties from its sst share Of taxation.
Yet close reading Of the section quoted
can only nave the latter impression. The
first clause includes dali property"
owned by residents Of unorganized coun-
ties, and comprehends personal as well
as real property. The second clause
varies the language, and instead OF re-
peating call property" simply provides
that Glands lying in and owned by non
residents" are assessable and taxable in
such and such manner.
There are hundreds of thousands of
cattle in the unorganlzed counties owned
by non-resdents of the state. Under this
clause of the constitution they cannot be
taxed, because they are personal property
owned by non-residents, aud provision is
made for taxing the lands only of that
class. While citizens of the state are
compelled to pay their part of the burden
of supporting the state government, aliens
and non,residents, foreign syndcates
with their headquarters in London or
elsewhere, escape free from this burden
and their cattle roam the prairies UNI
taxed
Commenting upon this same matter, the
Texas Review of Austin, in It's September
number, said "Therc can be no argu-
ment based on the proposition that the
party who has control of the stock IN the
unorganized counties as the agent for the
nonresident owner may be held as the
constructive owner and subject the prop
erty to assessment and thereby force pay
ment of taxes. Although 1t is very reason
able to suppose that it was not intended
either by the trainers of the constitution
or the law of 1870 to permit property of
this class to escape taxation,yet they have
not Included the property referred to UNI
der any jurisdiction. 1t is an omission,
and a serious one. No case inv diving the
question has reached the courts, aud, as
to how far re1uements may be invoked,
and judicial legislation employed to cure
the defects, we cannot say. 1t may be
that the law cannot be amended so as to
cure the difficulties, but must stand as it
is, in harmony with the constitutional
provision, and that an amendment to the
is the only remedy"
1t has been known that millions Of dol
lars worth Of property III the morgan
lied counties Is not taxed; but few have
known that this immunity was legally en-
ioyed, and that assessors and tax-col- !
lectors have no power TO correct the in
justice. For every dollars worth OF
property that is untaxed property-owners
who are without this privilege must pay
an additional dollar. Such an unequal
division of the burdens of taxation Is not |
agreeable TO those who will have to sub
NIT to an increase of taxation to meet the
deficiency in the state treasury.
------------------, -