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

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from all sources during the year lust
closed, as compared with the wear
previous, the result is as follows. viz:
Collections in the
counties. .SSS3,2S7 - SS24,0OS 20
Paid by railroad com
panIes. =. -, 51O9G GO 1860 %
Paid by stage coach
companies. ... 81 - IS %
Paid by palNcecar
companies. .,,... SO 90 1,425 rs
Paid by express
companies. ....... 1000 90 1000 90
Paid by commercial
agencies e. -. 100 90 $50 90
Paid by steamboat
companies Sc, - ~ III 10
Paid by telegraph
companies E, -, s7lO &C G,731 OF
Paid by insurance
companies. ..... 2S391 IL 64,60S 81
Paid by telephone
companies. paid in counties LES 90
Corporation fran
chise tax. 80. 22,060 90
Totals. .... $3.50 434 81 $976. go so
Showing that during the year 1S93-4
the receipts of occupation taxes from all
sources were only $40, 1882 less than the
previous year. As stated above the col
lectons for the II days of the year
not included in the collectors settlements
would have been according to the aver
age daily collections, say $4,000. Had
this been included the collections for the
past year would have shown an excess
over the previous years collections of
more than $4,000 notwithstanding the
loss of %, $50 by the adoption of local
option laws in various parts of the state.
BY the act of 1893 several changes
were made in the law regulating the
sale of liquor, the most important of
which is found in section Z of that act,
which provides that the payment of the
United States special tax as seller of
spirituous, vinous or malt liquors shall
be held to be prima facie evidence that
the persons paying such tax are selling
such liquors. The provision of that Sec
ton was placed in the law because Of
ing the federal tax as sellers of spirit
uous liquors We're paying the state tax
as sellers of malt liquors exclusively, and
: in many instances were not paying the
| state any liquor tax at all.
AS stated in q previous report, those
who violate the law by paying the United
States tax as sellers of spirituous liquors,
and the state tax as sellers of malt H.
quOrs, are induced to do so by the low
tax levied by the state on malt liquors
as compared with the tax on spirituous
liquors. They are apparently willing,
for the amount of money involved, to take
state.
The state records show that during
the past 10 years the number of sellers
of Spirituous liquors has increased only
II per cent, while the number of sellers
of malt liquors exclusively has increased
100 per cent. This great increase in the
number of malt liquor dealers as com
pared with the increase in the number
of dealers in spirituOus liquors during the
mn 10 -N.NVNN he.
accounted for by the growth of the
brewing interest in the state during that
time, but it is doubtless true that it is
that many who pay the tax as malt
that many who pay the tax as malt
liquor dealers exclusively and are so
classed are not malt liquor dealers eX-
clusively, but sellers of spirituous liquors
also under a malt liquor license. The
very large number of those who pay the
state malt liquor tax only, and who at
the same time pay the federal tax as
sellers of spirituous liquors, seems to
leave no room whatever for doubt on
that point.
The enforcement of section Z of the act
Of 1893 regulating the sale of liquor has
been pressed. Under that law there are
now pending in the courts between 800
and 600 indictments involving over $780,
600 state taxes.
oue Oh lHe WIS lTleu Ut
the June term, 1894, of the criminal
district court for Harris county. Judg-
ment was rendered for the state and no.
tice of appeal to the court of criminal
appeal given by the defendant The
other cases are in waiting for the de-
cision in this case. | am satisfied that
if section of the above act of 1893 is
held valid by the higher courts, this
class of offenders can be effectually
reached.
The county of Galveston presents the
most forcible illustration OF. the neces-
sity for such n provision of law rs is
contained in section Of the act regula-
ting the sale of liquors. During the past
year the tax collector Of that county re-
ported occupation taxes paid by only Il
dealers in spirituOus liquors, while the
United States internal revenue collector
during the year just closed collected the
federal tax on the sale of liquor from
over 400 dealers in spirituous liquors in
Galveston county.
The district attorney was duly mp
prised of this condition of things and the
matter was laid before he grand jury
of the county with the information
necessary for their action, with the re-
suit that more than 800 persons were
indicted in Galveston county for failure
to pay the occupation tax as liquor deal
ers These cases, as before stated, are
still pending in the court.
| believe it would be in the interest of
u better enforcement of the law to 80
amend the act regulating the sale of liquor
as to make no discrimination in the
amount of the tax levied upon the sale
of malt liquors and upon the sale of spirit
uous liquors. Levy one tax, and upon
the payment Of the same, permit the sale
of all kinds Of liOuorS
In addition to the indictments under the
act of 1893 regulating the sale of liquors,
there are Il number of cases pending in
the courts for violation of the act Of
1889 taxing various occupations.
Attention is called to the occupation
tax law of 1889, which is many particu-
lars defective.
As an instance, | mention the tax on
express companies. The law taxes each
express company doing business in this
state 81 10000 without reference TO the
amount of business done by each com
pany. There are now four express com
panies doing business in Texas, each pay
ing 100000 tax under this law. The
Pacific Express company operates over,
approximately, $500 miles of railway in
Texas, and has Il corresponding contrlbu-
tary territory. Wells Fargo Express com
pany operates over, approximately, 1900
miles Of railway with corresponding ter
ritory. American Express company
operates over, approximately, 500 miles
of railway with corresponding territory.
Texas Express company operates over
approximately, 200 miles Of railway with