The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1894-12-20

NLnS WI SUEh'S - 49,. : -
Which amounts do not include the costs
collected on lands redeemed from tax
sale nor the commissions paid by the
counties on taxes collected on redemp-
| ton property.
As in the case of assessing the taxes
| the law fixes no sum as limit to the
compensation for collecting the taxes.
From the statement showing the as
sessment and collection of the taxes of
I 1892, tits seen that $3.50, 4GO.41 or near
| ly One-eighth of the taxes of lS92, was
returned uncollected. To assess the
property and poll taxes represented by
that amount, and advertise the LANDS and
sold for taxes, cost the state over S2O,-
| 600, so that the state is not only losing
| to the treasury this large amount of taxes,
but is adding to the loss the considerable
sums paid each year for assessing and
advertising the property from which no
| tax is received.
1t will be observed that the greatest
delinquency is in the item of poll taxes.
For 1892 the amount of poll taxes re-
turned on the insolvent lists was SlGS,-
| 139, over 81 per cent of the amount as
sessed, or for every S2.66 collected 81 is
returned as insolvent. For the five years
| 1882 the amount of revenue and school
poll taxes reported on insolvent lists is
$685.. 900. Of that amount a small sum
| has been collected each year, leaving due
the state for the five years about SSOO,-
| 600. TO assess these insolvent polls the
state has paid over $4,000; two-thirds
of which is paid from the available school
| fund.
There appears to have been no effort
made to reach the delinquent poll taxes
by specific enactment since 1873. The act
of Nav 81 of that year regulating the as
Of ~
vides that "no person who fails to pay
his poll tax shall receive any money that
NAV be due or may become due to him
in any manner from the state or county,
or any money that may become due to nm
that may come to the hands of the sher-
iff or any constable or the treasurer OF
the state or county unless the amount
of poll taxes due by him with interest, II
any, computed as herein stated is hrst
deducted" The scope of such law
might Justly be extended so as to in
Glide not only the poll taxes due, but
the tax on property also. A law of this
character would reach those who are ben
eficiaries of the taxes collected i'll the
| form of salaries or fees paid them out
\ of the state or county treasures, nut
who fail to pay either their poll or prop
erty tax and so contribute nothing to the
support of the government.
The law above quoted appears to nave
been in force up to 1876, and would
doubtless now have a good effect II re
enacted with the amendment suggested.
TAXES DUE ON LANDS BID IN
FOR THE STATE AT
TAX SALES.
The amount due the state from this
source has constantly increased and the
loss 70 the treasury has become matter
If such importance as to call for re-
consideration of the policy that has per-
mittpd from year to year such an ac-
emulation of unpaid taxes and when
practically retires from consideration as
| a source of revenue so large part OF
fine taxable property of the state, thereDy
imposing the burdens of taxation nor
upon all the property III the stale' put
uDCn only part OF 1t. ,e.o,,
The first sale of land for taxes aiier
the adoption of the present constitution
vas made in 1877, in accordance Win
we oct onnroyed August u, 1876. That
act provided that after gwen date
Zach vear the tax collectors shall adVer-
tisa and sell all lands upon Whlch tne
taxes had not been paid, ana shQuid
thov fail to make sale of any real eStai9
fnr want of a purchaser they Shall plu
| tba same off for the state for the taxes
and nnnalties due and costs accrulhs
tboroan. and in settlement OF ther nc.
ms shall receive credit for the amount
&c 4avos dine the state. The law turther
VI IL" that should the person whose
paUd was bid off for the state ran "
nodoom the same within two years,
tton tba land so bid off becomes lne
nronortv of the state; and after TWO years