The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1889-01-03

Comptroller McCall's report, which will
be issued in a day or two, is very COM
prehensive and carefully prepared doou-
ment. From it The STATESMAN takes the
following:
TAXATION.
Taxation is the only permanent and re
liable source of revenue. The only ques-
ton TO be determined is whether the bur.
den shall be borne equally and justly by
all or by those only who are patriotic and
willing to contribute.
In order to equalize the burdens of tax
alton every person should be required to
pay according to the value of his entire
estate. The right to tax, or the duty to
pay taxes, arises in consideration of pro-
lection given by the government in the
enjoyment of life, liberty and property.
Since the lives and liberties of all are
valued alike, the amount of property
owned should determine the amount of
taxes due. Capital, whether employed in
agriculture, commerce, whether profitable
or Improbable, whether or not employed,
receives the same amount of protection,
and should contribute alike to the support
of the government. Money and credit
constitute very large and important in
terest in this state, and they should bear
their portion of the burden.
To tax certain occupations and pur
suits more than others, or to tax in pro-
portion to the profits of any business, is
not only an unjust interference with the
liberties of the people, but highly
impolitio In Gripping enterprises and dis
couraging the energy and industry of the
people.
There are many cunning devices of
capital to shield itself from taxation; it
should be taxed in all its varied forms as
other property. 1t is well to observe that
it mostly assumes the forms of credits,
and unless 1t is taxed in these forms it
will not be reached through other chan
nels.
To tax promissory note taken for the
sale of property is not double taxation,
for the property remains subject to tax
in the hands of the owner while the estate
of the vendor is not diminished. since he
has only acquired a new legal right in the
form of a note, which is alike the subject
of protection and taxation.
The fact that the government recognizes
money obligations and enforces the same
at heavy expense in the administration
OF justice, forms an undOubted basis for
the right of taxation.
The demands for the support of the
government should be met, and revenue
officers should be clothed with ample
power and compensation to enable them
to discharge their duty promptly and eff
GENTLY. Ia other words, let the officer be
we'll paid and fully armed with power to
execute the law and the duty will be
promptly performed.
FINANCES.
summary of the receipts and dis
bursements of state revenue during the
year shows the following, VIZ:
Balance on hand August
81, lss7...,............, 8 sSs,97O A
Receipts, ordinary sources
of revenue S2,2l5,9A %
Receipts from United
States government, in
demnity fund .......... 022,54l 81 3,13s4S6 81
Total receipts from all
sources, with balance on
hand August 81, 1887 ... 24,027, d57 OF
Total disburseme nst...... 81, O56,O5O q
Transfers...." ".."...... 7I2,2SO 03 2,7GS 800 80
Balance on hand August
81, looo...... Sl,20g, 10 IL
Table No. details the source of these
receipts, shows the total disbursements,
and separates the transfers from the reve-
nue. account TO other funds.
An itemized statement of disbursements
is exhibited in table No. 49,.
1t is very gratifying that this healthy
condition of the state finances can be
shown. Almost the entire 1887 taxes had
been collected and reached the state treas
ury before the close of the fiscal year. This
is an improvement over all previous
years, in the dispatch with which taxes
have been collected and transmitted to
the state treasury; in fact there is but
little room for a better exhibit under the
laws now in force regulating the oollec-
ton of taxes, and in my judgment but
little need of further legislation on this
subject. Our revenue laws, as amended
by the Twentieth Legislature, are now uu-
derstood by the tax officers of
the state, and the effects of
their operation have been fruit
full to the state and the people. With ref
erence to the prompt settlement of &C
counts by tax collectors, the law as it now
stands requires final settlements before
the first day of May; but there is no eff
cient law by which promptness can be
insured IN accounting for that portion of
the tax rolls uncollected at that date.
Each tax collector is charged with the en-,
tire amount of the assessment rolls of his
county, and he may be prompt in remit
ting all of his collections before this date,
and yet fail to effect final settlement
with the state because of the fact of his
being unable to file with the department
proper vouchers for the uncollected taxes.
respectfully suggest to your excellency
the expediency of law being enacted
fixing a date prior TO the first day of
May for the meeting of the commission
ers' courts of the several counties in the
state, for the purpose of passing upon
credits, to be filed, of uncollected taxes,
such as insolvent lists, sales to the state,
erroneous assessments, etc.
TO Run THE GOVERNMENT.
In arriving at the resources and lisbili-
ties of the state for the next two years, we
consider the sources from which the reve-
nues are to be derived, against the appro-
priations asked for by all the departments
OF the state government, in official replies
to letters from this office, requesting esti-
mates for the necessary appropriations
Tor their respective departments. How
ithaca toe mn NOT IN .,