The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1895-01-03
LANDS SOLD TO THE STATE FOR
TANES.

\ want of confidence in tax titles has
resulted in many acres of land being sold
10 the state instead of individuals. Such
trivial informaltes are resOrted to by
the courts to invalidate tax titles. The eff
forts Of the government to collect means
for its support and maintenance upon
which our rights depend should not be de
fcated by a bubble or mere informally,
The collection of back tax should be re-
fcrred to the legislature for consideration.
Under the terms of the present law it can
never be enforced, and the attempt would
involve an expense greater than the result
would Justify Failure in the prompt col
lection of tax is attributable to the gov
eminent, and not the tax payer.
People are ever anxious to make safe
investments. Could tax sales be so made
as to render the purchase price safe, all
lands sold for taxes would find eager buy
ers, and the government would get the
taxes assessed against every acre of
land, instead Of, year after year, buy
ing in lands and carrying them on as de-
linquent thereafter for an indefinite pc
Rod.
Section -, article of the consttu-
ton of 1876 requires the legislature to
prescribe laws for the sale of property
for taxes, and provides that the deed
to the purchaser of property thus sold
shall vest title defeasible only for actual
fraud. The legislature has prescribed
such laws, making out the rolls, present
ing same to the board of equalization,
advertising for sale, and the execution of
u deed to the purchaser. Lands must be
thus sold. that is, all the prerequisites
prescribed by the legislature must have
been fully and exactly complied with
before the purchasers deed invests him
with an indefeasible title. The validity
of tax deed is based upon constitution
al or statutory law. A valid tax deed
vests q good and perfect title in the pur-
chaser. art. 4756, Il. 81 But in a suit
on tax deed, proof of the performance
of all precedent requisites is necessary.
The deed is, of itself, no evidence of title.
The cause of the failure of the state
to find ready purchasers at tax sales is
the legislature has prescribed too many
prerequisites necessary to be performed,
and the title to land not thus sold does not
pass. Meredith VS.. Croker, 65 Texas, 20.
The listing for assessment and the ad-
vertisement for sale should be simplihed.
The government must have revenue, and
it must be collected from all; it must be
enforced from the unwilling and negli-
gent by disposing of their property to
those who are willing to advance the
money. 1t is the duty of every one to
pay taxes necessary to support the gov
eminent which protects his person and
his property. He participates in its ben
efits, and he should share its burdens.
And if, on failure or refusal 10 contribute
to the support of the government he be
Invested of some portion of the property
the right to which is derived from and
sustained by the will and power of the So
cial organization which, by his delin-
quency, he has attempted to weaken,
he cOul not complain.
The attention of your eXcellency is
especially directed to this matter.
This is a work that has to be under
stood, both as to its difficulties and mag
nitude. must be examined in detail, as
shown by the records on file in this of
fee. If the legislature should see proper
to appoint a committee for this purpose,
| feel sure they could devise some remedy
that would be just to the state and the
taxpayer.