The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1886-02-25
COMPTROLLER SWAIN.

comes down 10 the history OF his cOnnec'
tion with the matter. He says:
In my report to the governor, for the
year ending August 81, 1883, l made full
statement showing the financial transac
tions of the past year, disclosing the fact
that, to meet the expenses of the govern.
ment, all the taxes collected during the
year were consumed, and in addition a
large part of the cash balance which was
on hand at the beginning of the year
which had been received from previous
higher rate of taxation. At that time
the appropriation had been made
for the two years ending March
l, 1885, and the statement and
estimates then gave showed conclusively
to my mind that the current receipts
would not be sufficient to meet the current
expenses. The legislature, in 1884, fur
ther reduced the rate of taxation for rev.
enue purposes from POI to III cents on
the 500 of property. In my report for
the year ending August 81, 1854, gave a
full statement of the probable receipts
and disbursements with the rate of taxa,
ton at 1712 cents, stating clearly that
there would be a deficit. which could only
y
state. When the legislature assembled in
1885 it was at once apparent that de-
ticiency was at hand, and to avoid sus-
pension of cash payments, 100000 in
state bonds were sold, and in addition idle
funds in the treasury belonging to other
accounts were transferred to the general
fund. | believe it was generally known
that | did not favor a reduction of the
taxes to 17l2 cents. In my report of
August 81, 1884, l recommended that the
rate of taxation be placed at 20 cents on
the 800 of property. l did this in view
of the fact that taxable values had
increased $75,090,000 over the
previous year, and stated that
with the tax rate at 20 cents, the strictest
economy in expenditures would be re-
quirod, and little, if any, margin left for
unusual expenditures. believe the nine
teenth Legislature acted wisely in fixing
the rate of taxation at 25 cents on 500 of
property for revenue purposes, thereby
relieving, when the taxes are collected,
any apprehension of embarrassment. As
the forcible collection or the 25-cent tax
could not be made until the 1st of March,
1886, the treasury had to rely ON the re-
ceipts from the 171s cents tax, and what
had been left from the sale of bonds and
use of other funds after relieving the en-
barrassments in 1885. The result is gen.
orally known, On the 1st of January
1886, there was due the special funds a
large sum, with no money in the treasury
to pay it. The greater part of this amount
was due the school fund as interest on
state bonds held by that fund, which in
terests had been appropriated for school
purposes and apportiOned to the sew
eral counties. | am informed that in
some cases teachers have been compelled
to sacrifice their certificates at discount
of 5 to per cent. Had the interest,
which was due January l, been paid, this
state of things would have been relieved
to that extent. This interest was payable
from the revenue, as any other claim, and
to have refused to pay this and continued
the payment of other warrants on the
treasury,wOuld have been gross injustice
to the teachers of the public schools in
making others preferred creditors at the
treasury; and, beside, would have been in
violation of the penal statutes, which
make it felony for any person to know
ingly borrow, withhold or in any manner
divert from its proper use any special
funds under the control of the state which
have been set apart by law for specific
purpose. The law requires the comp
troller to collect this interest, and it has
always been so done.
He was next Intercepted as to whether
or not the school tax is necessary, and he
replied
Yes. In letter to the governor on the
inject, dated March l, 1885, after giving
an estimate of the school fund-were the
lands all leased at an average price of 4
cents per acre. used this language
" As may readily be seen, if the school
lands can be leased at cents per acre.
the people are relieved from the direct
tax of 1915 cents to support the schools.
The ad valorem school tax of 12l2 cents
will produce S6O3,S2G, and as above
shown, 4 cents per acre for the school
lands will yield S9S7, bliss. But in this
| trust will be excused for
calling your attention to the fact that the
financial officers of the state will never
be enabled to collect taxes to support the
government, whether derived from di-
rect tax or tax i'll the shape of a lease
law to collect rent upon school lands I'M
less adequate means are provided to en-
force the law. Nearly all the Unbiased
school lands are located in the morgan
lied counties. in which no tax-collector or
any other officer of the law lives, and these
lands are now occupied by corporations
and individuals rent free and who pay but
q small sum OH their immense personal
property. The department has been and
will continue to be powerless to enforce
proper collections in the unOrganized
counties unless new agencies and tri-
bunals are created to inspect that ex
tensive territory, to classify and value
the lands and to enforce the pro-
visions of the law. No tax of
any character is paid when no
means are provided to enforce its collec-
ton. The representatives of the took
interests of the state in their last conven-
ton in January last unanimously adopted
the following resolutions: l. That a
of the members desire that the
school lands be made 20 yield revenue
20 the school fund under just system of
avs. That if the legislature
will provide some means of enforcing re-
'pect for the law of April -. 1888, or en-
lct any other fair law, the school lands of
Texas may be made to pay vast sum an
lually.