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


by settlements in 1893 are considered be-
''cause the records for the taxes of that
year are complete.
TAXES ASSESSED.
Amount assessed on tax rolls of 1892
state and school ad valorem
Revenue and school poll tax. siS iSS 90 90
Total tax assessed :. =. 1881 no 9S
LOSSES IN UNCOLLECTED TAXES,
lnsilvent state and
school tax ....,. S25,56S AZ
1nsolvent revenue
and school poll
tax. :. .......... 1885, 1873 "a
ments. ........ :. 25,716 so
Tax on lands sold to
the state. ......... 14O,Os6 "a $3.50 AGO Al
Gross collections
III '"1 i''' EXPENNSEs ''T-'''-''i' %
Commission paid as
assessors {. e.. $50. .S21S,225 20
Commission paid col
lectors. -. ......, 13S,O96 so
Cost of advertising
lands for sale for
unpaid taxes. 6,SS2 % $685., IA VI
Net collections on
tax rolls Of 1892 2,214,O75 90
From this table it is seen that nearly %
per cent of the assessment is taken up
by uncollected taxes and fees paid for
assessing and collecting. The amount
paid for assessing was $21S, 225.29, lit
tie over Z per cent of the whole amount
of taxes assessed and about s IL per cent
of the amount collected. The comm.S-
sions for collecting, including the cost of
advertising, was $139, 91S.75, about IL
per cent of the amount collected, max
ing the cost to the state on collections
from the tax rolls of 1892 about IA per
cent. In other words, to get into the
treasury $2,214,0I5.53 cost the state
1858, 244.04, or about $1.0O paid out for
every $500 received.
In the amount given as paid collectors
the commissions for collecting the occu-
patton taxes are not included. The pur-
pose is to show results as to taxes assessed
on the tax rolls. The occupation taxes
are not embraced in the tax rolls. diff
= ferent system is adopted in relation to this
-taX and the only cost to the state IN col
lecting it is per cent COMMISSION pald
the collectors and the few hundred dol
lars paid for exchange in renting the
collections to the treasury.
\ Much of the expense of placing the rev
enue in the treasury is necessltated by
the constitutional requirement that one
officer shall assess and another Olhcer
shall collect the taxes, so that IN assessing
and collecting the taxes in the 226 organ.
ized counties of the state the services OF
452 offers are used. From 1916 up to the
adoption of the constitution OF loo3 one
officer an asseSso. any tho toveS While
assessed and collected oa aoo saAI Would not
the number OF COUNTY o, aSsosSor and COL
be reduced by naklhs -, az sr rS ;nasmnch
lect0r as unaer ,re e uru collectors of
tho taxes in all counties having less thaH
in OOO inhabitants, still the numDer Oh
iu,ooo ,,ihn rnceive fees out of the taxes
collected would De reuu n fnr making the
I suppose one reason lor ,n m'4 thai the
sheriffs collectors qt t afics We're not in
fees OF the sheain a;snt tn nomnensation for
themselves sulhclelI rUi tbam col
their services, anu ny n t%ns snnnlement-
lectors OF the taxes sh ",i with their fees
ing their Iees as S"e snficient compensa-
as tax c iI bo nrovided.
ION Mou lio ~ trn 20 in 1860 to a greater eX-
Iha tLo WAS now wv as is amply attested by
AN ., .n increase since that time in sner
t ;tf;s ZOOS In some of the largest sounties
hatb an assessor and collector ma! pe
necessary. This feature innroS I'll ofi
TEN is worthy some lnVesilsu. sur nor cont
Anntbnr couse for the large per cr ~,
Anotliel o" Is found in the law by
of state expense 10 lo; to nav two
which the Slate 10 If assessing the
thirds OF the eMpt"S. one.tb;rd.
taxes ana tlle Cum 9or ~ reason for such n
~ IN seeefln nosts between the state ana
"a,ni;as 7 find that the act OF rep. ~ ~ !,
IS9n =. So the fees to be paid by tile
JsfcoeS IN nAlhs lile and collector, prOvid-
state t0the assessor any, 1ho tayes the cOun-
ss 9f Ho! o%sh + $ ss a, IS 9s
state maid. The reason lor e o, that in
S5e tie i oSHHty tax va! Tas ta4 to one
vas n4s s 49, fa nd Es n
and counties so w%s fn to pay the same